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Most OECD governments use tax incentives to encourage businesses to invest in research and development (R&D) to boost innovation and drive economic growth. Others, like China, India and South Africa, are doing the same. But reforming these incentives would give countries a better return on their investment and support young innovative firms that play a crucial role in job creation, according to a new OECD report.
In many OECD countries, investment in intangible assets is growing rapidly. In some cases this investment matches or exceeds investment in traditional capital such as machinery, equipment and buildings.
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The recent crisis has revealed large differences in external competitiveness between euro area member countries. Since nominal exchange rate devaluation is not an option for members of a currency area, governments in troubled member countries have been considering so-called fiscal devaluation, i.e. a shift from employers’ social security contribution to value added tax, as an alternative means to restore competitiveness.
This report brings together lessons learned from OECD analysis on carbon pricing and climate policies. A key component of this approach is putting an explicit price on every tonne of CO2 emitted. Explicit pricing instruments, however, may not cover all sources of emissions and will often need to be complemented by other policies that effectively put an implicit price on emissions.
This paper describes the features of the tax, recounts the story of its interplay between fiscal adjustment and helping meet the obligations to raise taxes, and implications for competitiveness and carbon leakage, environmental effectiveness and equity issues, and draws conclusions regarding why it happened, and provides tentative insights for other countries in a similar situation.
In advance of its 12-13 November 2013 public consultation event on transfer pricing matters, the OECD releases a memorandum describing certain issues related to transfer pricing documentation and country by country reporting.
OECD Secretary-General, Angel Gurría, congratulated Japanese Prime Minister Abe on his announcement today that Japan will raise its consumption tax as legislated from the current 5% to 8% next April.
Despite sustained efforts made in recent years to rein in budget deficits, a majority of OECD countries still face substantial fiscal consolidation needs. The choices made about which spending areas to curtail and which taxes to hike will have implications for near-term activity and long-term growth as well as for equity and the current account.
Strong competition is an optimizer for our economies. First of all, it is the best catalyst to increase our productivity. This is because a strong competition framework generates the right incentives to attract the most efficient firms into our markets.