Latest Documents


  • 28-January-2013

    English

    Fossil Fuel Subsidies

    Quantitative estimates of support for the production or consumption of fossil fuels in OECD member economies, with a summary of each country's energy economy and support measures.

  • 28-January-2013

    English, PDF, 122kb

    Taxing Energy Use Executive Summary

    This publication provides the first systematic statistics of such effective tax rates - on a comparable basis - for each OECD country, together with ‘maps’ that illustrate graphically the wide variations in tax rates per unit of energy or per tonne of CO2 emissions.

  • 24-October-2012

    English

    Tax: Revenues rising slowly across the OECD

    In most OECD countries tax revenues are continuing to rise in relation to GDP from the 2008-09 declines seen at the beginning of the crisis, according to OECD’s annual Revenue Statistics. OECD countries collected about 34.0% of GDP in taxes in 2011, compared with 33.8% in 2010.

  • 19-September-2012

    English

    OECD Taxation Working Paper No. 13: Taxes and Investment in Skills

    This paper considers the influence of taxes on the financial incentive to invest in human capital and explores the tax treatment of private investment by individuals and employers in post-compulsory education and lifelong learning in 31 OECD countries, India and South Africa.

  • 26-July-2012

    English

    Trends in Personal Income Tax and Employee Social Security Contribution Schedules

    To shed light on the determinants of average and marginal personal tax rates, this paper discusses historical and cross-country trends in statutory personal income tax rates, the income thresholds where personal income tax and employee social security contribution rates apply, and other statutory provisions that shape the tax burden on labour income in OECD countries.

  • 26-July-2012

    English

    Shifting from Social Security Contributions to Consumption Taxes

    This paper investigates the merits of increasing work incentives for low-income workers by shifting part of the tax burden from social security contributions (SSC) to consumption taxes (specifically VAT) in 13 European OECD countries.

  • 23-May-2012

    English

    OECD Tax Policy Studies

    The list of titles that have been published in the series of Tax Policy Studies. This series aims to disseminiate to a wider audience work undertaken by the OECD Secretariat in the areas of tax policy and tax administration.

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  • 25-April-2012

    English

    Tax: the average tax burden on earnings in OECD countries continues to rise

    The average tax and social security burden on employment incomes increased in 26 out of 34 OECD countries in 2011 according to the new OECD Taxing Wages publication. Tax payers in Ireland, Luxembourg, Portugal and the Slovak Republic were among those hit with the largest increases.

  • 5-April-2012

    English

    Green growth and taxation

    Green growth will require large scale changes in the behaviour of households, business and governments. Taxes and other market-based instruments are key policy instruments for providing clear and sustained incentives to reduce environmental damage.

  • 20-March-2012

    English

    How tax can tackle the job crisis

    Taxes affect incentives on both sides of the labour market. They can discourage employers from hiring, would-be employees from taking up work, and current employees from working longer and harder. Alastair Thomas explains in the OECD Observer.

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