Publications & Documents


  • 7-October-2016

    English, PDF, 718kb

    OECD Secretary-General's tax report to G20 Finance Ministers (October 2016)

    This report consists of two parts. Part I is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes. Part II is an update report by the OECD Secretary-General regarding tax transparency, with a focus on beneficial ownership information.

  • 7-October-2016

    English

    October 2016 G20 Finance Ministers and Central Bank Governors Meeting: remarks on taxation

    For several years now, the OECD has worked closely with you to support the powerful agenda you have set to drive progress in tackling tax evasion and avoidance. While we have made a significant leap forward, setting high international standards and developing state-of-the-art tools to ensure the benefits of transparency can be accessed across the globe, we know that the challenges continue to evolve.

  • 6-octobre-2016

    Français

    Fiscalité et Coopération pour le Développement

    Nous aidons les donneurs à améliorer leur soutien au renforcement des systèmes fiscaux.

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  • 27-septembre-2016

    Anglais

    Consultation publique sur les sujets relatifs aux prix de transfert

    L'OCDE tiendra une consultation publique sur les sujets relatifs aux prix de transfert, les 11-12 octobre 2016 au Centre de Conférences de l'OCDE, à Paris, France.

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  • 26-September-2016

    English

    Taxing Wages in Latin America and the Caribbean 2016

    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.

  • 26-septembre-2016

    Français

    Amérique latine et Caraïbes : Le faible niveau des impôts sur le revenu des personnes physiques conduit à des prélèvements sur salaires inférieurs à ceux de la zone OCDE

    La charge fiscale pesant sur les revenus du travailleur moyen dans les pays d’Amérique latine et des Caraïbes atteignait 21,7 % du coût total du travail en 2013, soit un tiers de moins que dans les pays de l’OCDE, où la moyenne s’établissait à 35,9 %, selon la première édition des Impôts sur les salaires en Amérique latine et dans les Caraïbes.

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  • 26-September-2016

    English

    Remarks at ratification of the Multilateral Convention for Mutual Administrative Assistance in Tax Matters by Switzerland

    This ratification marks the latest move in Switzerland’s significant efforts of recent years to implement the international standards on tax transparency.

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  • 26-septembre-2016

    Français

    La tarification du carbone n’est pas à la hauteur des enjeux, mais un effort collectif même modeste peut entraîner des avancées significatives

    Les prix du carbone actuels ne sont pas au niveau qui devrait être le leur pour faire baisser les émissions de gaz à effet de serre responsables du changement climatique. Pourtant, même des hausses de prix modérées pourraient avoir un impact notable, comme le souligne une nouvelle étude de l’OCDE.

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  • 26-September-2016

    English

    Effective Carbon Rates - Pricing CO2 through Taxes and Emissions Trading Systems

    To tackle climate change, CO2 emissions need to be cut. Pricing carbon is one of the most effective and lowest-cost ways of inducing such cuts. This report presents the first full analysis of the use of carbon pricing on energy in 41 OECD and G20 economies, covering 80% of global energy use and of CO2 emissions. The analysis takes a comprehensive view of carbon prices, including specific taxes on energy use, carbon taxes and tradable emission permit prices. It shows the entire distribution of effective carbon rates by country and the composition of effective carbon rates by six economic sectors within each country. Carbon prices are seen to be often very low, but some countries price significant shares of their carbon emissions. The ‘carbon pricing gap’, a synthetic indicator showing the extent to which effective carbon rates fall short of pricing emissions at EUR 30 per tonne, the low-end estimate of the cost of carbon used in this study, sheds light on potential ways of strengthening carbon pricing.

  • 26-September-2016

    English, PDF, 513kb

    Environmental taxes: Key findings for the Netherlands

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

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