Latest Documents

  • 9-December-2009


    The tax treatment of tradable permits for greenhouse gas emissions

    The taxation of greenhouse gas emissions has implications for government revenue as well as affecting how businesses use tradable permits. The OECD is examining this important issue to minimise tax distortions.

  • 24-novembre-2009


    Avec la crise, la charge fiscale est en baisse dans les pays de l’OCDE

    La récession entame les recettes fiscales dans la zone de l’OCDE. La charge fiscale totale dans les pays de l’OCDE, exprimée à travers le rapport entre les recettes fiscales et le produit intérieur brut (PIB), qui était restée inchangée entre 2006 et 2007, a diminué en 2008.

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  • 20-November-2009


    African Tax Administration Forum launched on 19-20 November 2009

    On 19-20 November the African Tax Administration Forum (ATAF) was launched by the President of Uganda.

  • 15-October-2009


    Does tax affect SME creation and growth?

    The taxation of small and medium-size enterprises (SMEs) is an important topic for policy makers. The OECD has just released Tax Policy Study No. 18: “Taxation of SMEs: Key Issues and Policy Considerations”, which examines a broad range of SME tax issues.

  • 12-October-2009


    Taxation of SMEs - Key Issues and Policy Considerations

    This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered in detail, with analysis of average statutory tax rates carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives at SMEs. Country examples of SME tax incentives and compliance cost reduction measures are provided in the report.
  • 6-mai-2009


    Nominations de hauts responsable: Stephen Matthews, économiste fiscal principal et Chef de la division de la politique fiscale et des statistiques

    Le Centre de politique et d'administration fiscales a le plaisir d’annoncer que Stephen Matthews a été nommé économiste fiscal principal et Chef de la division de la politique fiscale et des statistiques.

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  • 26-April-2009

    English, , 339kb

    Statement by OECD Secretary-General and DAC Chair to the World Bank-IMF Development Committee

    This statement outlines OECD's response to the crisis and OECD perspectives on the Development Committee agenda. It was presented at the joint World Bank-IMF Development Committee meeting in Washington on 26 April 2009 by Mr. Angel Gurria, OECD Secretary-General, and Mr. Eckhard Deutscher, Chair of the OECD Development Assistance Committee (DAC).

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  • 16-October-2007


    The Balance Between Direct and Indirect Taxation

    The proportion of tax revenue raised from direct and indirect taxes has important consequences for income distribution and economic growth, as outlined in the Policy Brief – Consumption Taxes: The way of the future? The effects on growth are analysed in more detail in the papers from the European Commission (for 15 European Union countries) and Australia (for its New Tax System). The effects on income distribution are also addressed

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  • 20-July-2006


    Tax Policy Development in Denmark, Italy, the Slovak Republic and Turkey

    Tax reform is an on-going process, with tax systems continuously adopting to reflect changing economic, social and political circumstances. Over the last two decades, almost all OECD countries have undertaken structural changes in their tax system which have altered the way these systems function and their economic and social impacts. In some countries – as, for instance, many of the Eastern European economies in transition - the

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  • 4-April-2005

    English, , 18kb

    Tax Reform: An International Perspective

    Speech by Mr. Jeffrey Owens, Head of the OECD's Centre for Tax Policy and Administration to the President's Advisory Panel on Federal Tax Reform. This conference was held in San Francisco on 31 March 2005.

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