Publications & Documents


  • 26-September-2016

    English, PDF, 512kb

    Environmental taxes: Key findings for Austria

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

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  • 26-September-2016

    English, PDF, 512kb

    Environmental taxes: Key findings for Brazil

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

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  • 26-September-2016

    English

    The LAC Fiscal Initiative

    The OECD’s Latin American and Caribbean (LAC) Initiative fosters policy dialogue and peer review in the LAC region. It covers fiscal, investment, public governance and innovation policies. This document describes the fiscal pillar of the Initiative, which aims to improve taxation and public expenditure policies in the region to support economic growth and income redistribution.

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  • 23-September-2016

    English

    Public comments received on the discussion draft on Branch Mismatch Structures under Action 2 of the BEPS action plan

    The OECD publishes the comments received on the discussion draft on Branch Mismatch Structures under Actrion 2 of the BEPS action plan

  • 23-September-2016

    English

    First regional meeting of the Inclusive Framework on BEPS for Latin America and the Caribbean Montevideo (Uruguay), 21-23 September 2016

    57 delegates from 10 countries and 8 organisations gathered in Montevideo for the 1st regional meeting of the Inclusive Framework on Base Erosion and Profit shifting (BEPS) after its launch in Kyoto on 29 June-1st July 2016.

  • 23-September-2016

    English

    Does Fiscal Decentralisation Foster Regional Convergence?

    Across the OECD, GDP per capita is converging. In contrast, regional disparities – or differences in GDP per capita across jurisdictions – are rising, mainly as a result of widening productivity differences. Fiscal decentralisation could help reduce them again. According to new OECD research, assigning more ownsource revenue to sub-national governments dampens regional GDP disparities and underpins regional convergence.

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  • 22-septembre-2016

    Français

    OECD Tax Talks #3

    Le but de ces web-émissions est de fournir un aperçu des derniers développements et en ce qui concerne le fiscalité.

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  • 22-September-2016

    English

    Tax Policy Reforms in the OECD 2016

    This is the first edition of "Tax Policy Reforms in the OECD". This annual series of reports aims to track and compare tax policy developments over time across OECD countries. This year’s edition focuses on the tax reforms that were introduced in 2015 and identifies the most significant tax policy reforms as well as common tax policy trends across groups of countries. The Report is primarily based on responses to the OECD Tax Policy Reform Questionnaire which is sent yearly to all member countries to collect information on tax reforms and their expected revenue effects. Monitoring  tax policy reforms across the OECD and understanding the context in which they were undertaken is crucial to inform tax policy discussions but also to support member and non-member countries in their assessment and design of future tax reforms.

  • 22-septembre-2016

    Français

    Les réformes des politiques fiscales visent à dynamiser la croissance

    Alors que l’assainissement des finances publiques était le principal moteur des réformes fiscales au cours des années qui ont suivi la crise économique mondiale, les réformes récentes mettent désormais l’accent sur les mesures destinées à stimuler la croissance économique, selon un nouveau rapport de l’OCDE.

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  • 15-September-2016

    English

    Public comments received on the discussion draft on approaches to address BEPS involving interest in the banking and insurance sectors under Action 4

    The OECD publishes comments received on the discussion draft on approaches to address BEPS involving interest in the banking and insurance sectors under Action 4.

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