Latest Documents


  • 13-April-2015

    English

    The LAC Fiscal Initiative

    The OECD’s Latin American and Caribbean (LAC) Initiative fosters policy dialogue and peer review in the LAC region. It covers fiscal, investment, public governance and innovation policies. This document describes the fiscal pillar of the Initiative, which aims to improve taxation and public expenditure policies in the region to support economic growth and income redistribution.

  • 12-March-2015

    English

    Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic

    The Slovak Republic was among the fastest growing OECD economies in the last decade. It is broadly recognised that the 2004 tax reform contributed to this success. Ten years after this fundamental reform, however, the time has come to re-evaluate some of the key characteristics of the Slovak tax system.

    Also Available
  • 10-March-2015

    English

    Revenue Statistics in Latin America and the Caribbean 2015

    The Revenue Statistics in Latin America 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). It compiles comparable tax revenue statistics for a number of Latin American and Caribbean economies, the

  • 25-February-2015

    English

    Revenue statistics in Africa: Five more countries join the initiative

    The aim of the Revenue Statistics in Africa project is to enhance the comparability, quality and accessibility of data on a voluntary basis, using a time-tested methodology and process.

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  • 10-December-2014

    English

    Tax revenues rebounding from the crisis but tax mix varying widely, OECD says

    Tax burdens and revenue collection in advanced economies are reaching record levels not seen since before the global financial crisis, but the tax mix continues varying widely across countries, according to new OECD research published today.

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  • 10-December-2014

    English, PDF, 351kb

    Key findings for Austria: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Austria increased by 0.9 percentage points from 41.7% to 42.5% in 2013. The OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Austrian standard VAT rate is 20%, which is above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

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  • 10-December-2014

    English

    The Distributional Effects of Consumption Taxes in OECD Countries

    The report examines the distributional effects of value-added tax (VAT) and excise tax systems in 20 OECD countries, and investigates the effectiveness of reduced VAT rates as a redistributional tool.

  • 10-December-2014

    English, PDF, 354kb

    Key findings for Luxembourg: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Luxembourg increased by 0.8 percentage points from 38.5% to 39.3% in 2013. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. Luxembourg’s standard VAT rate is 15%, which is below the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

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  • 10-December-2014

    English, PDF, 350kb

    Key findings for Iceland: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Iceland increased by 0.2 percentage points from 35.3% to 35.5% in 2013. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Icelandic standard VAT rate is 25.5%, the second highest of the OECD countries and far above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

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  • 10-December-2014

    English, PDF, 347kb

    Key findings for Greece: OECD Revenue Statistics and Consumption Tax Trends 2014

    The tax burden in Greece declined by 0.2 percentage points from 33.7% to 33.5% in 2013. The corresponding figure for the OECD average was an increase of 0.4 percentage points from 33.7% to 34.1%. The Greek standard VAT rate is 23%, which is well above the OECD average. The average VAT/GST standard rate in the OECD was 19.1% on 1 January 2014.

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