Taxing the rent of non-renewable resource sectors: a theoretical note

This study analyses the economic rent generated by the exploitation of a non-renewable resource, and the taxation of this rent.

Making the best of new energy resources in the United States

Since around 2007, the country has been enjoying an “energy renaissance” thanks to its abundant stocks of shale oil and gas. The resurgence in oil and gas production is beginning to create discernible economic impacts and has changed the landscape for natural gas prices in the United States, boosting competitiveness.

Related Documents

• Economic Survey of the United States 2014

Economic uncertainties and their impact on activity in Greece compared with Ireland and Portugal

Uncertainty faced by households and firms affects economic activity. The rise in uncertainty since the beginning of the sovereign debt crisis in Greece could be one factor that has contributed to the steep and long-lasting recession. This paper presents a brief empirical analysis quantifying this phenomenon and compares it with developments in Ireland and Portugal.

Related Documents

• Economic Survey of Greece 2013

Tax Policy Working Papers

Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centres work on taxation with the main focus on tax policy related issues.

Related Documents

• OECD Tax Policy Studies
• OECD Consumption Tax Trends Publications
• Fiscal Federalism Network Working Papers

The Diesel Differential: Differences in the tax treatment of gasoline and diesel for road use

Diesel and gasoline account for around 95% of energy used for road transport in the OECD and for the largest share of revenue from taxes on energy. In 33 out of 34 OECD countries, diesel fuel is taxed at lower rates than gasoline both in terms of energy and carbon content.

Personal tax treatment of company cars and commuting expenses

Company cars form a large proportion of the car fleet in many OECD countries and are also influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use that car for personal purposes, personal income tax rules value the benefit in a number of different ways.

Fiscal Federalism Network Working Papers

Working papers for the fiscal federalism network

Related Documents

• OECD Fiscal Decentralisation Database
• Other OECD work on Fiscal Federalism

Local public finances and municipal reform in Finland

Finnish municipalities enjoy ample fiscal autonomy and provide or arrange the provision of a large share of public services. In recent years, their spending and debt has been increasing steadily, especially because of population ageing and increases in the cost of health care and social services.

Related Documents

• Economic Survey of Finland 2014

Comments action 2 Hybrid Mismatch Arrangements

Comments on Action item 2 - Hybrid Mismatch Arrangements

How to improve taxes and transfers in Israel

Ensuring tax and transfer systems bring sufficient revenue to reach macroeconomic fiscal targets, address societal goals in re-distribution and social welfare, recognise the influence taxation has on businesses’ competitiveness and adequately address environmental externalities is a tough challenge, arguably more so in Israel than in many other OECD countries.

Related Documents

• Economic Survey of Israel 2013