Le but de ces web-émissions est de fournir un aperçu des derniers développements et en ce qui concerne le fiscalité.
Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and econonmic analyses and are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed an internationally comparable tax data in a common format for all OECD countries from 1965 onwards.
These country specifc documents provide figures on tax-to-GDP ratios and tax structures for OECD member countries from the latest OECD Revenue Statistics publication.
Les recettes fiscales perçues dans les économies avancées ont continué de croître par rapport aux niveaux sans précédent atteints l’an dernier et, selon les tout derniers travaux de l’OCDE, les impôts sur les revenus du travail et sur la consommation représentent une part croissante des recettes fiscales totales.
En 2014, les ratios impôts/PIB de l’Indonésie, de la Malaisie, des Philippines et de Singapour étaient inférieurs à 17% du PIB alors que la Corée et le Japon, ont tous deux affiché des ratios impôts/PIB supérieurs à 24%, selon de nouvelles données publiées dans la troisième édition de la publication annuelle de l'OCDE Revenue Statistics in Asian Countries.
This publication compiles comparable tax revenue statistics for Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database – a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies. This work has been is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre.
La charge fiscale et les recettes de l'impôt collectées dans les pays de l'OCDE atteignent des niveaux sans précédent depuis la crise financière mondiale. Néanmoins, la structure fiscale varie considérablement d'une économie avancée à l'autre.
This paper explores the practical challenges tax policy analysts face when trying to apply differential taxation to “normal” and “excess” returns. The distinction between these two elements is being increasingly used in tax policy. The problem is that there is no clear definition for a “normal” return.
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.
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.