Latest Documents


  • 26-September-2016

    English, PDF, 512kb

    Environmental taxes: Key findings for New Zealand

    This country note provides an environmental tax and carbon pricing profile for New Zealand. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

    Related Documents
  • 26-September-2016

    English, PDF, 512kb

    Environmental taxes: Key findings for Brazil

    This country note provides an environmental tax and carbon pricing profile for Brazil. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

    Related Documents
  • 26-September-2016

    English, PDF, 512kb

    Environmental taxes: Key findings for South Africa

    This country note provides an environmental tax and carbon pricing profile for South Africa. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

    Related Documents
  • 26-September-2016

    English, PDF, 512kb

    Environmental taxes: Key findings for Greece

    This country note provides an environmental tax and carbon pricing profile for Greece. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

    Related Documents
  • 26-September-2016

    English, PDF, 512kb

    Environmental taxes: Key findings for the United Kingdom

    This country note provides an environmental tax and carbon pricing profile for the United Kingdom. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

    Related Documents
  • 26-September-2016

    English, PDF, 513kb

    Environmental taxes: Key findings for Korea

    This country note provides an environmental tax and carbon pricing profile for Korea. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

    Related Documents
  • 26-September-2016

    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.

    Related Documents
  • 22-September-2016

    English

    Tax Policy Reforms in the OECD 2016

    This is the first edition of "Tax Policy Reforms in the OECD". This annual series of reports aims to track and compare tax policy developments over time across OECD countries. This year’s edition focuses on the tax reforms that were introduced in 2015 and identifies the most significant tax policy reforms as well as common tax policy trends across groups of countries. The Report is primarily based on responses to the OECD Tax Policy Reform Questionnaire which is sent yearly to all member countries to collect information on tax reforms and their expected revenue effects. Monitoring  tax policy reforms across the OECD and understanding the context in which they were undertaken is crucial to inform tax policy discussions but also to support member and non-member countries in their assessment and design of future tax reforms.

  • 22-September-2016

    English

    Tax policy reforms driven by focus on boosting growth

    While fiscal consolidation was the key driver of tax reforms in the years+33 following the global economic crisis, the main emphasis of recent tax reforms has shifted back to tax measures aimed at boosting economic growth, according to a new OECD report.

    Related Documents
  • 13-September-2016

    English

    Fiscal incentives for R&D and innovation in a diverse world

    Fiscal incentives, including tax policies, should be directed at specific barriers, impediments or synergies to facilitate the desired level of investment in R&D and innovations. Without careful design, policies can have unintended consequences such as favouring incumbent firms, encouraging small firms to undertake less efficient activities, or creating arbitrage and rent-seeking activity.

    Related Documents
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 > >>