Reports


  • 26-September-2016

    English, PDF, 512kb

    Environmental taxes: Key findings for Indonesia

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

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  • 26-September-2016

    English, PDF, 512kb

    Environmental taxes: Key findings for Austria

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

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  • 26-September-2016

    English, PDF, 513kb

    Environmental taxes: Key findings for Estonia

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

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  • 26-September-2016

    English, PDF, 512kb

    Environmental taxes: Key findings for New Zealand

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

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  • 26-September-2016

    English, PDF, 512kb

    Environmental taxes: Key findings for Brazil

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

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  • 23-September-2016

    English

    Does Fiscal Decentralisation Foster Regional Convergence?

    Across the OECD, GDP per capita is converging. In contrast, regional disparities – or differences in GDP per capita across jurisdictions – are rising, mainly as a result of widening productivity differences. Fiscal decentralisation could help reduce them again. According to new OECD research, assigning more ownsource revenue to sub-national governments dampens regional GDP disparities and underpins regional convergence.

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  • 22-September-2016

    English

    Tax Policy Reforms in the OECD 2016

    This is the first edition of "Tax Policy Reforms in the OECD". This annual series of reports aims to track and compare tax policy developments over time across OECD countries. This year’s edition focuses on the tax reforms that were introduced in 2015 and identifies the most significant tax policy reforms as well as common tax policy trends across groups of countries. The Report is primarily based on responses to the OECD Tax Policy Reform Questionnaire which is sent yearly to all member countries to collect information on tax reforms and their expected revenue effects. Monitoring  tax policy reforms across the OECD and understanding the context in which they were undertaken is crucial to inform tax policy discussions but also to support member and non-member countries in their assessment and design of future tax reforms.

  • 13-September-2016

    English

    Tax and the Environment

    By putting a price on pollution, taxes and tradable permit systems incentivise emissions abatement at the lowest possible cost. The OECD's work on tax and the environment investigates to what extent countries harness the power of taxes and tradable permit systems for environmental and climate policy.

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  • 5-September-2016

    English, PDF, 388kb

    OECD Secretary-General's tax report to G20 Leaders (September 2016)

    This report consists of two parts. Part I is a report by the OECD Secretary-General regarding (A) the G20/OECD Base Erosion and Profit Shifting (BEPS) Project; (B) Tax transparency; (C) Tax policy tools to support sustainable and inclusive growth; and (D) Tax and development. Part II is a Progress Report to the G20 by the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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  • 26-August-2016

    English

    BEPS Project Explanatory Statement - 2015 Final Reports

    Addressing base erosion and profit shifting is a key priority of governments around the globe. In 2013, OECD and G20 countries, working together on an equal footing, adopted a 15-point Action Plan to address BEPS. Beyond securing revenues by realigning taxation with economic activities and value creation, the OECD/G20 BEPS Project aims to create a single set of consensus-based international tax rules to address BEPS, and hence to protect tax bases while offering increased certainty and predictability to taxpayers. A key focus of this work is to eliminate double non-taxation. However in doing so, new rules should not result in double taxation, unwarranted compliance burdens or restrictions to legitimate cross-border activity. This Explanatory Statement offers an overview of the BEPS Project and outcomes.

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