Reports


  • 12-June-2017

    English

    Environmental Fiscal Reform: Progress, Prospects and Pitfalls

    The report was produced in response to a request of the Italian Presidency of the G7, and it has fed into discussions at the Environment Ministerial Meeting, held in Bologna, Italy, on 11-12 June 2017.

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  • 13-May-2017

    English

    A Fiscal Approach for Inclusive Growth in G7 Countries

    The report was produced in response to a request of the Italian Presidency of the G7, and has fed into discussions held at the G7 Finance Ministers and Central Bank Governors, 13 May 2017, Bari, Italy.

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  • 4-May-2017

    English

    Country-by-Country reporting

    The Multilateral Competent Authorities Agreement (MCAA) will facilitate consistent and swift implementation of new transfer pricing reporting standards developed under Action 13 of the BEPS Action Plan, ensuring that tax administrations obtain a complete understanding of the way multinational enterprises (MNEs) structure their operations, while also ensuring that the confidentiality of such information is safeguarded.

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  • 12-April-2017

    English

    International VAT/GST Guidelines

    Value Added Tax (VAT; also known as Goods and Services Tax, under the acronym GST in a number of OECD countries) has become a major source of revenue for governments around the world. Some 165 countries operated a VAT at the time of the completion of the International VAT/GST Guidelines in 2016, more than twice as many as 25 years before. As VAT continued to spread across the world, international trade in goods and services has also expanded rapidly in an increasingly globalised economy. One consequence of these developments has been the greater interaction between VAT systems, along with growing risks of double taxation and unintended non-taxation in the absence of international VAT co-ordination.

    The International VAT/GST Guidelines now present a set of internationally agreed standards and recommended approaches to address the issues that arise from the uncoordinated application of national VAT systems in the context of international trade. They focus in particular on trade in services and intangibles, which poses increasingly important challenges for the design and operation of VAT systems worldwide. They notably include the recommended principles and mechanisms to address the challenges for the collection of VAT on cross-border sales of digital products that had been identified in the context of the OECD/G20 Project on Base and Erosion and Profit Shifting (the BEPS Project).

    These Guidelines were adopted as a Recommendation by the Council of the OECD in September 2016.

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  • 11-April-2017

    English

    Taxing Wages 2017

    This annual flagship publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by in-work families. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows average and marginal effective tax rates on labour costs for eight different household types, which vary by income level and household composition (single persons, single parents, one or two earner couples with or without children). The average tax rates measure the part of gross wage earnings or labour costs taken in tax and social security contributions, both before and after cash benefits, and the marginal tax rates the part of a small increase of gross earnings or labour costs that is paid in these levies.

  • 6-April-2017

    English, PDF, 420kb

    Taxing Wages: Key findings for Latvia

    Latvia had the 11th highest tax wedge among the 35 OECD member countries in 2016. The country occupied the same position in 2015. The average single worker in Latvia faced a tax wedge of 42.6% in 2016 compared with the OECD average of 36.0%.

  • 6-April-2017

    English, PDF, 420kb

    Taxing Wages: Key findings for the United States

    The United States had the 25th lowest tax wedge among the 35 OECD member countries in 2016. The country occupied the same position in 2015. The average single worker in the United States faced a tax wedge of 31.7% in 2016 compared with the OECD average of 36.0%.

  • 6-April-2017

    English, PDF, 420kb

    Taxing Wages: Key findings for the United Kingdom

    The United Kingdom had the 27th lowest tax wedge among the 35 OECD member countries in 2016. The country occupied the same position in 2015. The average single worker in the United Kingdom faced a tax wedge of 30.8% in 2016 compared with the OECD average of 36.0%.

  • 6-April-2017

    English, PDF, 420kb

    Taxing Wages: Key findings for Turkey

    Turkey had the 18th highest tax wedge among the 35 OECD member countries in 2016. The country occupied the same position in 2015. The average single worker in Turkey faced a tax wedge of 38.1% in 2016 compared with the OECD average of 36.0%.

  • 6-April-2017

    English, PDF, 418kb

    Taxing Wages: Key findings for Switzerland

    Switzerland had the 32nd lowest tax wedge among the 35 OECD member countries in 2016. The country had the 31st lowest position in 2015. The average single worker in Switzerland faced a tax wedge of 21.8% in 2016 compared with the OECD average of 36.0%.

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