English, PDF, 122kb
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.
English, PDF, 586kb
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.
English, PDF, 456kb
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.
English, PDF, 2,531kb
Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors - Portuguese version
Guatemala has signed the Multilateral Convention on Mutual Administrative Assistance in Tax Matters allowing it to be removed from the list of countries that have not yet substantially implemented the internationally agreed tax standard.
News items following the meeting of the Forum on Tax Administration's Offshore Compliance Network in Tokyo
This workshop on 11-12 December 2012 is on topics around "Instruments of Fiscal Consolidation".
On 12-14 November 2012, transfer pricing experts from governments met with private sector representatives to discuss the transfer pricing discussion drafts released on 6 June 2012. The agenda for the meeting, presentation material submitted by private sector participants, and a list of participants have now been published.
Estadísticas tributarias en América Latina es una publicación conjunta del Centro de Política y Administración Tributaria y el Centro de Desarrollo de la Organización para la Cooperación y el Desarrollo Económicos (OCDE), la Comisión Económica para América Latina y el Caribe (CEPAL) y el Centro Interamericano de Administraciones Tributarias (CIAT).
This report, which has been prepared using the same methodology used by the OECD for its Revenue Statistics, provides detailed data for each of the countries’ fiscal performance from both a static and a dynamic (over time) perspective, as well as enables comparisons with other countries in the region, and with OECD countries.