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Publications & Documents
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.
Diesel and gasoline account for around 95% of energy used for road transport in the OECD and for the largest share of revenue from taxes on energy. In 33 out of 34 OECD countries, diesel fuel is taxed at lower rates than gasoline both in terms of energy and carbon content.
Company cars form a large proportion of the car fleet in many OECD countries and are also influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use that car for personal purposes, personal income tax rules value the benefit in a number of different ways.
Page d'accueil pour le projet des Inspecteurs des impôts sans frontières
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.
The fourth LAC (Latin American and Caribbean) Tax Policy Forum took place on 3-4 July in Mexico City to discuss the fiscal policy challenges in Latin America. The discussions focused on the political economy of tax reform, “green” taxation, best practices in raising revenue from natural resources, and the role of fiscal policy in reducing inequality.
Le Cameroun est le 65ème pays à signer la Convention multilatérale concernant l’assistance administrative mutuelle en matière fiscale l’instrument international le plus puissant pour lutter contre l’évasion et la fraude fiscales internationales.
L’Andorre est devenu le 48ème pays signataire de la Déclaration de l’OCDE qui l’engage à mettre fin au secret bancaire à des fins fiscales.
Article about OECD work with international partners to eradicate tax evasion and tax avoidance, published in G7 Brussels Summit magazine, June 2014
Working papers for the fiscal federalism network