Fiscalité


  • 26-September-2016

    English, PDF, 513kb

    Environmental taxes: Key findings for Germany

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

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  • 12-April-2016

    English, PDF, 437kb

    Taxing Wages: Key findings for Germany

    Germany has the 3rd highest tax wedge among the 34 OECD member countries in 2015. The country occupied the same position in 2014. The average single worker in Germany faced a tax wedge of 49.4% in 2015 compared with the OECD average of 35.9%.

  • 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.

  • 22-June-2015

    English

    Competitiveness Impacts of the German Electricity Tax - Environment Working Paper

    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.

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  • 29-October-2014

    English

    Global Forum on Transparency & Exchange of Information for Tax Purposes: Speech by A. Gurría

    "We have to transition to more transparent, multilateral mechanisms. Thanks to your hard work, taxation is finally catching up with globalisation, making it more redistributive, harnessing its potential for social progress and justice, making people’s lives better. People sometimes forget that this is what taxation, indeed what economics is all about.", said the OECD Secretary-General at the Global Forum.

  • 18-décembre-2012

    Français

    Vers un prix de carbone cohérent et efficace en Allemagne ? Document de travail de l'environnement No. 52

    Ce rapport examine les prix du carbone qui se dégagent de trois instruments économiques clés en Allemagne : taxes sur l’énergie, taxes sur les véhicules et système d'échange de quotas d'émission de l’UE. Il aborde aussi le recours aux tarifs d’achat pour encourager la production d’électricité, en mettant l’accent sur les coûts de réduction des émissions de GES.

  • 2-mars-2009

    Français

    L’Île de Man signe un accord sur l’échange de renseignements fiscaux avec l’Allemagne

    L’Île de Man et l’Allemagne ont annoncé avoir signé un accord bilatéral pour l’échange de renseignements à des fins fiscales, ce qui porte à 13 le nombre d’accords similaires conclus par l’Île de Man.

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  • 18-avril-2008

    Français

    L’Allemagne signe la Convention OCDE/Conseil de l’Europe concernant l’assistance administrative mutuelle en matière fiscale

    Dans une économie mondiale désormais ouverte, cette signature contribuera à combattre plus efficacement la fraude fiscale transnationale.

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