Latest Documents


  • 6-April-2017

    English, PDF, 418kb

    Taxing Wages: Key findings for Australia

    Australia had the 28th lowest tax wedge among the 35 OECD member countries in 2016. The country occupied the same position in 2015. The average single worker in Australia faced a tax wedge of 28.6% in 2016 compared with the OECD average of 36.0%.

  • 6-April-2017

    English

    Taxation and Skills

    This Tax Policy Study on Taxation and Skills examines how tax policy can encourage skills development in OECD countries. This study also assesses the returns to tertiary and adult education and examines how these returns are shared between governments and students. The study builds indicators that examine incentives for individuals and governments to invest in education. These indicators take into account the various financial costs of skills investments for individuals such as foregone after-tax earnings and tuition fees, as well as whether investments are financed with savings or with student loans. Costs borne by governments such as grants, scholarships, lost taxes, and skills tax expenditures are also accounted for. The indicators also incorporate the returns to skills investments for individuals and governments through higher after-tax wages and higher tax revenues respectively.

  • 4-avril-2017

    Français

    Lancement des Impôts sur les salaires 2017 mardi 11 avril 2017

    Les impôts sur les salaires 2017, la publication annuelle phare de l’OCDE consacrée aux différents impôts prélevés sur les salaires, paraîtra le mardi 11 avril 2017 à 11 h, heure de Paris (9 h GMT).

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  • 28-March-2017

    English

    Tax and Skills: Key findings for all countries

    These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.

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  • 23-March-2017

    English

    Revenue Statistics in Latin America and the Caribbean 2017

    The Revenue Statistics in Latin America and the Caribbean publication compiles comparable tax revenue statistics for a number of Latin American and Caribbean economies, the majority of which are not OECD member countries. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Latin American and Caribbean countries enables comparisons about tax levels and tax structures on a consistent basis, both among Latin American and Caribbean economies and between OECD and Latin American and Caribbean economies. This 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).

    Special features:

    • Fiscal revenues from non-renewable natural resources in Latin America and the Caribbean
    • Tax revenue and tax autonomy of sub-national governments in Latin America
  • 23-mars-2017

    Français

    Amérique latine et Caraïbes : les recettes fiscales continuent de progresser, malgré la faiblesse de la croissance économique

    Les recettes fiscales des pays d’Amérique latine et des Caraïbes ont continué de croître en 2015, selon les données qui viennent d’être communiquées dans la publication annuelle Statistiques des recettes publiques en Amérique latine et dans les Caraïbes. En moyenne, les recettes fiscales dans les pays ALC ont atteint 22.8 % du PIB en 2015, contre 22.2 % en 2014.

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  • 18-March-2017

    English

    OECD/IMF report on tax certainty

    This report explores the nature of tax uncertainty, its main sources and effects on business decisions and outlines a set of concrete and practical approaches to help policymakers and tax administrations shape a more certain tax environment.

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  • 9-mars-2017

    Français, Excel, 3,346kb

    Les travaux de l'OCDE dans le domaine fiscal

    Cette brochure met en avant les principaux domaines de travail du Centre de politique et d'administration fiscales de l'OCDE.

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  • 15-December-2016

    English

    Tax Policy Working Papers

    Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centres work on taxation with the main focus on tax policy related issues.

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  • 14-December-2016

    English

    The impact of tax and benefit systems on the workforce participation

    This paper examines the impact of tax and benefit systems on the incentives for second earners to enter formal employment. The paper highlights how various tax design features create greater participation disincentives for second earners than for primary earners or single individuals.

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