Latest Documents


  • 2-July-2015

    English

    Impacts of Carbon Prices on Indicators of Competitiveness

    Concerns around potential losses of competitiveness as a result of unilateral action on carbon pricing are often central for policy makers contemplating the introduction of such instruments. This paper is a review of literature on ex post empirical evaluations of the impacts of carbon prices on indicators of competitiveness as employed in the literature, including employment, output or exports, at different levels of aggregation.

  • 2-July-2015

    English

    Competitiveness Impacts of the German Electricity Tax

    Proposals to increase environmentally related taxes are often challenged on competitiveness grounds. The concern is that value creation in certain sectors might decline domestically if a country introduces environmentally related taxes unilaterally. This paper provides evidence on the short-term competitiveness impacts of the German electricity tax introduced unilaterally in 1999.

  • 25-June-2015

    English

    Energy taxes misaligned with environmental impacts of energy use

    Governments are under-utilising taxation as a tool to curb the environmental consequences of energy use, foregoing revenue and weakening their attack on the principal source of greenhouse gas emissions responsible for climate change and air pollution, according to new OECD analysis.

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  • 25-June-2015

    English

    Taxing Energy Use 2015 - OECD and Selected Partner Economies

    Energy is a critical input into the production and consumption patterns that support economic and social wellbeing. However, many forms of energy use contribute to the environmental and climate challenges societies face today. Taxation is a key tool by which governments can influence energy use to contain its environmental impacts. This report provides a systematic analysis of the structure and level of energy taxes in OECD and

  • 25-June-2015

    English

    Taxing Energy Use 2015: Key findings for Argentina

    Taxation is a key tool by which governments can influence energy use to contain its environmental impacts. This report provides a systematic analysis of the structure and level of energy taxes in OECD and selected other countries, including Argentina; together, they cover 80% of global energy use.

  • 22-June-2015

    English

  • 16-June-2015

    English

    OECD Tax Database

    Comparative information on a range of tax statistics that are levied in the 34 OECD member countries. Tax revenues, personal income taxes, corporate and capital income taxes, social security contributions, VAT and excise duties.

  • 18-May-2015

    English

    Public Consultation: BEPS Action 11

    A public consultation on BEPS Action 11 (Data analysis) will be held in Paris at the OECD Conference Centre on 18 May 2015.

  • 13-May-2015

    English

    Public comments received on discussion draft on BEPS Action 11 (Data Analysis)

    On 16 April 2015, interested parties were invited to comment on the discussion draft on Action 11 (Data Analysis) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and is now publishing the comments received.

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  • 30-April-2015

    English

    Taxing Wages 2015

    Taxing Wages provides unique information on the taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers and cash benefits paid by in-work families. The purpose is to illustrate how these taxes and benefits are calculated in each member country and to examine how they impact on household

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