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Reports


  • 25-May-2020

    English

    Decentralisation and inter-governmental relations in the housing sector

    Based on a survey, this paper presents new data on the decentralisation of the housing system and co-ordination mechanisms across levels of government, focusing on the provision of social housing. Decision-making in social housing tends to be more devolved to sub-national actors, as compared to other key public services. Policy decision making tends to be more centralised, while sub-national governments and housing providers have more control over decisions regarding the inputs, outputs and monitoring of social housing. Governments globally have implemented a mix of housing policy interventions. Demand side interventions include tax allowances and subsidies to facilitate the purchase of a home or the provision of social housing in the rental market to those in need. Interventions to influence the supply of housing are generally aimed at housing developers or sub-national governments, to stimulate housing construction. There are a number of policy tools readily available to sub-national governments to improve housing outcomes, including the implementation and reform of taxes on immovable property and the relaxation of restrictive land use regulations.
  • 7-May-2020

    English

    Revenue Statistics in Latin America and the Caribbean 2020

    This report compiles comparable tax revenue statistics over the period 1990-2018 for 26 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB). The 2020 edition is produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.
  • 30-April-2020

    English, PDF, 383kb

    Taxing Wages: Key findings for Luxembourg

    The tax wedge for the average single worker in Luxembourg increased by 0.2 percentage points from 38.2 in 2018 to 38.4 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).

  • 30-April-2020

    English, PDF, 348kb

    Taxing Wages: Key findings for Finland

    The tax wedge for the average single worker in Finland decreased by 0.5 percentage points from 42.4 in 2018 to 41.9 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).

  • 30-April-2020

    English, PDF, 383kb

    Taxing Wages: Key findings for Korea

    The tax wedge for the average single worker in Korea increased by 0.3 percentage points from 23.0 in 2018 to 23.3 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).

  • 30-April-2020

    English, PDF, 348kb

    Taxing Wages: Key findings for Denmark

    The tax wedge for the average single worker in Denmark remained the same at 35.4 percentage points between 2018 and 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).

  • 30-April-2020

    English, PDF, 383kb

    Taxing Wages: Key findings for Canada

    The tax wedge for the average single worker in Canada decreased by 0.3 percentage points from 30.8 in 2018 to 30.5 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).

  • 30-April-2020

    English, PDF, 383kb

    Taxing Wages: Key findings for Portugal

    The tax wedge for the average single worker in Portugal increased by 0.2 percentage points from 40.8 in 2018 to 41.0 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).

  • 30-April-2020

    English, PDF, 384kb

    Taxing Wages: Key findings for Israel

    The tax wedge for the average single worker in Israel increased by 0.2 percentage points from 22.5 in 2018 to 22.7 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).

  • 30-April-2020

    English, PDF, 348kb

    Taxing Wages: Key findings for Greece

    The tax wedge for the average single worker in Greece decreased by 0.2 percentage points from 41.0 in 2018 to 40.8 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).

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