Tax


  • 6-April-2017

    English, PDF, 418kb

    Taxing Wages: Key findings for Germany

    Germany had the 2nd highest tax wedge among the 35 OECD member countries in 2016. The country had the 3rd highest position in 2015. The average single worker in Germany faced a tax wedge of 49.4% in 2016 compared with the OECD average of 36.0%.

  • 28-March-2017

    English

    Tax and Skills: Key findings for all countries

    These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.

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  • 18-March-2017

    English

    G20 Finance Ministers and Central Bank Governors Meeting: Session 4 – International Taxation

    International tax matters remain an important priority as you work to ensure that the progress made in the last few years is embedded through coherent, global implementation. My report for this meeting provides you with the latest update on the work of the Inclusive Framework on BEPS, which now has over 90 members.

  • 26-September-2016

    English, PDF, 513kb

    Environmental taxes: Key findings for Germany

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

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  • 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.

  • 22-June-2015

    English

    Competitiveness Impacts of the German Electricity Tax - Environment Working Paper

    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.

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  • 29-October-2014

    English

    Global Forum on Transparency & Exchange of Information for Tax Purposes: Speech by A. Gurría

    "We have to transition to more transparent, multilateral mechanisms. Thanks to your hard work, taxation is finally catching up with globalisation, making it more redistributive, harnessing its potential for social progress and justice, making people’s lives better. People sometimes forget that this is what taxation, indeed what economics is all about.", said the OECD Secretary-General at the Global Forum.

  • 18-December-2012

    English

    Towards consistent and effective carbon pricing in Germany? Environment Working Paper No. 52

    This paper examines the carbon prices that have emerged from the implementation of three key market-based instruments in Germany: energy taxes, vehicle taxes and the EU Emissions Trading System. It also reviews the use of feed-in tariffs to promote electricity generation from renewable sources, with a focus on the implied GHG abatement costs and the interactions with other environmental policy instruments.

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  • 2-March-2009

    English

    Isle of Man signs tax information pact with Germany

    The Isle of Man and Germany announced that they have signed a bilateral agreement for the exchange of information for tax purposes, bringing to 13 the number of such agreements entered into by the Isle of Man.

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  • 18-April-2008

    English

    Germany signs OECD-Council of Europe Convention on Mutual Tax Assistance

    Germany has joined 15 other countries in signing the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, in a step that will help it to combat cross-border tax evasion more effectively in today’s open global economy.

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