Publications & Documents


  • 13-July-2015

    English

    Launch of Tax Inspectors without Borders

    With the establishment of Tax Inspectors Without Borders, a new, niche area of technical support is now available. By creating a framework to address the confidentiality and conflict of interest concerns that previously prevented tax inspectors from assisting each other in this way, TIWB now paves the way for real-time, hands on help to developing countries to improve tax collection.

  • 13-juillet-2015

    Français

    Inspecteurs des impôts sans frontières : L’OCDE et le PNUD œuvrent avec les pays en développement à l’amélioration de l’efficacité des vérifications fiscales

    L’OCDE et le Programme des Nations Unies pour le développement (PNUD) ont lancé une nouvelle initiative pour aider les pays en développement à accroître leurs recettes intérieures en renforçant leurs capacités en matière de vérification fiscale.

    Documents connexes
  • 9-July-2015

    English

    Consultation on Options for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investment

    The G20’s Development Working Group has invited four International Organisations (IMF, OECD, UN and World Bank) to write a report on options for low income countries’ effective and efficient use of tax incentives for investment. The International Organisations are asked to use their shared expertise—based on many years of country interactions and analysis—to assist low income countries in making better use of tax incentives.

    Related Documents
  • 3-juillet-2015

    Français

  • 2-July-2015

    English

    Impacts of Carbon Prices on Indicators of Competitiveness

    Concerns around potential losses of competitiveness as a result of unilateral action on carbon pricing are often central for policy makers contemplating the introduction of such instruments. This paper is a review of literature on ex post empirical evaluations of the impacts of carbon prices on indicators of competitiveness as employed in the literature, including employment, output or exports, at different levels of aggregation.

  • 2-July-2015

    English

    Competitiveness Impacts of the German Electricity Tax

    Proposals to increase environmentally related taxes are often challenged on competitiveness grounds. The concern is that value creation in certain sectors might decline domestically if a country introduces environmentally related taxes unilaterally. This paper provides evidence on the short-term competitiveness impacts of the German electricity tax introduced unilaterally in 1999.

  • 1-July-2015

    English

    6th International Tax Dialogue Global Conference

    This year’s COP21 presents a unique opportunity. It will need to forge a clear path for reducing emissions, and for lessening our impact on the planet. It is therefore timely that this year’s International Tax Dialogue focuses on the role that tax can play in managing these environmental challenges.

  • 1-July-2015

    English

    6th ITD Global Conference

    The International Tax Dialogue (ITD) is organising its 6th global conference at the OECD. This year’s conference will focus on Tax and the Environment, an issue of growing importance and of direct relevance in the lead up to the COP21 meeting taking place later in the year. The ITD is a joint initiative of the EC, IDB, IMF, OECD, World Bank and CIAT.

    Related Documents
  • 30-juin-2015

    Français

    Édifier une culture fiscale, du civisme et de citoyenneté - Un document de référence global de l'éducation des contribuables

    Maintenant plus que jamais, les États multiplient leurs efforts afin de percevoir davantage de recettes fiscales intérieures. Pour ce faire, ils se tournent de plus en plus vers les contribuables – ceux d’aujourd’hui et ceux de demain – afin de les informer et de les mobiliser. Leur objectif est de favoriser l’émergence d’une culture du civisme fondée sur les droits et les responsabilités, culture en vertu de laquelle chaque

  • 25-June-2015

    English

    Taxing Energy Use 2015 - OECD and Selected Partner Economies

    Energy is a critical input into the production and consumption patterns that support economic and social wellbeing. However, many forms of energy use contribute to the environmental and climate challenges societies face today. Taxation is a key tool by which governments can influence energy use to contain its environmental impacts. This report provides a systematic analysis of the structure and level of energy taxes in OECD and

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