Publications & Documents


  • 6-February-2013

    English

  • 4-February-2013

    English, PDF, 668kb

    OECD International VAT/GST Guidelines - Draft Consolidated

    4 interim drafts: (i) a preface to the Guidelines; (ii) the core features of VAT-systems to which the Guidelines are intended to apply, (iii) place of taxation for cross-border supplies of services and intangibles to businesses that have establishments in more than one jurisdiction, (iv) implementation of specific rules for determining the place of taxation for cross border business-to business supplies of services and intangibles.

  • 29-January-2013

    English

  • 28-January-2013

    English

    Inventory of Estimated Budgetary Support and Tax Expenditures for Fossil Fuels 2013

    This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its

  • 28-January-2013

    English, PDF, 138kb

    Outcomes of the public consultation on the commentary on the VAT Neutrality

    Following the invitation for public comment on the commentary on the Guidelines on VAT neutrality, the OECD has now published the outcomes of the consultation. These comments were very supportive and were used to revise the commentary.

  • 28-January-2013

    English

    Fossil Fuel Subsidies

    Quantitative estimates of support for the production or consumption of fossil fuels in OECD member economies, with a summary of each country's energy economy and support measures.

  • 28-January-2013

    English

    Taxing Energy Use: A Graphical Analysis

    This publication provides the first systematic statistics of effective energy tax rates – on a comparable basis - for each OECD country, together with ‘maps’ that illustrate graphically the wide variations in tax rates per unit of energy or per tonne of CO2 emissions.

  • 28-January-2013

    English, PDF, 122kb

    Taxing Energy Use Executive Summary

    This publication provides the first systematic statistics of such effective tax rates - on a comparable basis - for each OECD country, together with ‘maps’ that illustrate graphically the wide variations in tax rates per unit of energy or per tonne of CO2 emissions.

  • 16-January-2013

    English, PDF, 586kb

    The equity implications of fiscal consolidation

    In several OECD countries, ongoing fiscal consolidation might have a negative impact on the static income distribution. However, this conclusion should be treated only as an approximate first step in the analysis.

  • 16-January-2013

    English, PDF, 456kb

    Economics Department Policy Note No. 16: Debt and macroeconomic stability

    Public and private debt levels are very high by historical standards. OECD-wide total financial liabilities now exceed 1 000% of GDP. High debt levels can create vulnerabilities, which amplify and transmit macroeconomic and asset price shocks.

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