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This brochure highlights the key areas of work of the OECD’s Centre for Tax Policy and Administration and the various groups that it serves.
The OECD received a strong endorsement from both the G20 Leaders and Finance Ministers to work on solutions to support certainty in the tax system with the aim to promote investment, trade and balanced growth. As part of a wider project, the OECD launches a Business Survey to invite businesses and other stakeholders to contribute their views on tax certainty.
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Poland has the 14th lowest tax wedge among the 34 OECD member countries in 2015. The country occupied the same position in 2014. The average single worker in Poland faced a tax wedge of 34.7% in 2015 compared with the OECD average of 35.9%.
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Portugal has the 11th highest tax wedge among the 34 OECD member countries in 2015. The country had the 12th highest position in 2014. The average single worker in Portugal faced a tax wedge of 42.1% in 2015 compared with the OECD average of 35.9%.
This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits received by in-work families.
It illustrates how these taxes and benefits are calculated in each member country and examines how they impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings.
The publication shows the amounts of taxes and social security contributions levied and cash benefits received for eight different family types which vary by a combination of household composition and household type. It also presents the resulting average and marginal tax rates (i.e. the tax burden). Average tax rates show that part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and after cash benefits). Marginal tax rates show the part of a small increase of gross earnings or total labour costs that is paid in these levies.
The data presented can be used in academic research and to analyse tax, social and economic policies in Latin America and the Caribbean.
To tackle climate change, CO2 emissions need to be cut. Pricing carbon is one of the most effective and lowest-cost ways of inducing such cuts. This report presents the first full analysis of the use of carbon pricing on energy in 41 OECD and G20 economies, covering 80% of global energy use and of CO2 emissions. The analysis takes a comprehensive view of carbon prices, including specific taxes on energy use, carbon taxes and tradable emission permit prices. It shows the entire distribution of effective carbon rates by country and the composition of effective carbon rates by six economic sectors within each country. Carbon prices are seen to be often very low, but some countries price significant shares of their carbon emissions. The ‘carbon pricing gap’, a synthetic indicator showing the extent to which effective carbon rates fall short of pricing emissions at EUR 30 per tonne, the low-end estimate of the cost of carbon used in this study, sheds light on potential ways of strengthening carbon pricing.
Les prix du carbone actuels ne sont pas au niveau qui devrait être le leur pour faire baisser les émissions de gaz à effet de serre responsables du changement climatique. Pourtant, même des hausses de prix modérées pourraient avoir un impact notable, comme le souligne une nouvelle étude de l’OCDE.
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This country note provides an environmental tax and carbon pricing profile for Iceland. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.
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This country note provides an environmental tax and carbon pricing profile for Portugal. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.
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This country note provides an environmental tax and carbon pricing profile for the Czech Republic. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.