Tax policy analysis

Focus

  • Designing Skill-Friendly Tax Policies

    The design of the tax system is a key driver for the skills outcomes of OECD economies and thus impact on employment, entrepreneurship and inclusive economic growth.

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  • The Diesel Differential

    Diesel and gasoline account for around 95% of energy used for road transport in the OECD and for the largest share of revenue from taxes on energy. In 33 out of 34 OECD countries, diesel fuel is taxed at lower rates than gasoline both in terms of energy and carbon content.

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  • Tax benefits from company cars

    When employees provided with a company car use it for personal purposes, personal income tax rules value the benefit in a number of different ways. How accurate these rules are in valuing the benefit has important implications for tax revenue, the environment and other social impacts.

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What's new

Tax database

» Latin America and the Caribbean: Tax revenues remain stable
10 March 2015

» Revenue Statistics in Africa: Five new countries join the initiative
25 February 2015

» Tax revenues rebounding from the crisis but tax mix varying widely, OECD says
10 December 2014

» Harmonising African Revenue Statistics
3 December 2014

» Under-taxing drivers is bad for environment and health, OECD says
30 September 2014

» The Diesel differential - Differences in the tax treatment of gasoline and diesel for road use
11 July 2014

Personal income tax rates
  • Contains data up to and including 2013
  • Updated February 2014
Social security contributions
  • Contains data up to and including 2013
  • Updated February 2014
The tax burden on wage income
  • Contains data up to and including 2013
  • Updated April 2014
Corporate and capital income taxes
  • Contains data up to and including 2014
  • Updated May 2014
Taxes on consumption (VAT/Rates and Excise)
  • Contains data up to and including 2014
  • Updated June 2014

Key publications

 
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Revenue Statistics 2014

OECD’s annual statistical publication that presents a unique set of detailed and internationally comparable tax revenue data in a common format for all OECD countries from 1965 onwards.  Comparable tables show revenue data by type of tax in US dollars, as a percentage of GDP, and, for the different types of taxes, as a share of total taxation. Detailed country tables show information in national currency values. This year's special feature examines the trends in the tax to Gross Domestic Product (GDP) ratios of OECD countries since the onset of the economic and financial crisis. It focusses largely on data relating to the years between 2007 and 2013.

Revenue Statistics in Latin America

This report provides internationally comparable data on tax levels and tax structures for a selection of Latin American and Caribbean (LAC) countries and includes a special feature on fiscal revenues from non-renewable natural resources.    

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Revenue Statistics in Asian Countries

Revenue Statistics in Asian Countries: Trends in Indonesia and Malaysia provides for the first time cross-country comparisons between Asian economies and between Asian and OECD economies. Tax revenues are currently rising as a proportion of national incomes in Indonesia and Malaysia but continue to be substantially lower than for Korea, Japan and other OECD countries, according to a new OECD report.

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