By date

4-June-2020

English

The Taxation of Offshore Indirect Transfers Toolkit

This toolkit examines the principles that should guide the taxation of these transactions in the countries where the underlying assets are located. It emphasises extractive (and other) industries in developing countries, and considers the current standards in the OECD and the U.N. model tax conventions, and the new Multilateral Convention.

3-June-2020

English, PDF, 1,069kb

Taxing Energy Use: Key findings for Germany

This country note explains how Germany taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

2-June-2020

English

In Tax, Gender Blind is not Gender Neutral: why tax policy responses to COVID-19 must consider women

Women are at the core of the fight against the COVID-19 crisis: they make up the vast majority of healthcare workers and shoulder much of the childcare and home schooling burden during lockdowns. And while tax policy measures play a crucial role in supporting individuals and businesses as we navigate this crisis, the gender impact of taxation is often overlooked – with serious consequences for gender equality.

25-May-2020

English

Decentralisation and inter-governmental relations in the housing sector

Based on a survey, this paper presents new data on the decentralisation of the housing system and co-ordination mechanisms across levels of government, focusing on the provision of social housing. Decision-making in social housing tends to be more devolved to sub-national actors, as compared to other key public services. Policy decision making tends to be more centralised, while sub-national governments and housing providers have more control over decisions regarding the inputs, outputs and monitoring of social housing. Governments globally have implemented a mix of housing policy interventions. Demand side interventions include tax allowances and subsidies to facilitate the purchase of a home or the provision of social housing in the rental market to those in need. Interventions to influence the supply of housing are generally aimed at housing developers or sub-national governments, to stimulate housing construction. There are a number of policy tools readily available to sub-national governments to improve housing outcomes, including the implementation and reform of taxes on immovable property and the relaxation of restrictive land use regulations.

7-May-2020

English, PDF, 346kb

Revenue Statistics LAC: Key findings for Chile

Chile's tax-to-GDP ratio in 2018 (21.1%) was below the LAC average (23.1%)¹ in this year's Revenue Statistics in Latin America and the Caribbean publication by 2.0 percentage points and below the OECD average (34.3%).

7-May-2020

English, PDF, 346kb

Revenue Statistics LAC: Key findings for Panama

Panama's tax-to-GDP ratio in 2018 (14.6%) was below the LAC average (23.1%)¹ in this year's Revenue Statistics in Latin America and the Caribbean publication by 8.5 percentage points and below the OECD average (34.3%).

7-May-2020

English

Revenue Statistics in Latin America and the Caribbean 2020

This report compiles comparable tax revenue statistics over the period 1990-2018 for 26 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB). The 2020 edition is produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.

7-May-2020

English, PDF, 269kb

Revenue Statistics LAC: Key findings for Barbados

Barbados's tax-to-GDP ratio in 2018 (33.1%) was above the LAC average (23.1%)¹ in this year's Revenue Statistics in Latin America and the Caribbean publication by 10.1 percentage points and below the OECD average (34.3%).

7-May-2020

Spanish, PDF, 374kb

Estadísticas-tributarias-ALC: principales resultados para Bolivia

La recaudación tributaria sobre PIB de Bolivia en 2018 (25.4%) estuvo por encima del promedio de ALC (23.1%)¹ en la publicación de este año de las Estadísticas tributarias en América Latina y el Caribe en 2.3 puntos porcentuales y por debajo del promedio de la OCDE (34.3%).

7-May-2020

English, PDF, 346kb

Revenue Statistics LAC: Key findings for Guatemala

Guatemala's tax-to-GDP ratio in 2018 (12.1%) was below the LAC average (23.1%)¹ in this year's Revenue Statistics in Latin America and the Caribbean publication by 10.9 percentage points and below the OECD average (34.3%).

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