New tax and expenditure elasticity estimates for EU budget surveillance

This paper estimates the elasticities of government revenue and expenditure items with respect to the output gap for European Union (EU) countries. These elasticities are used by the European Commission, as part of the EU fiscal surveillance process, to calculate the semi-elasticity of the budget balance as a percentage of GDP with respect to the output gap.

Tax Preferences for Environmental Goals: Use, Limitations and Preferred Practices

This paper reviews the use of tax preferences to achieve environmental policy objectives. Tax preferences involve using the tax system to adjust relative prices with a view to influencing producer or consumer behaviour in favour of goods or services that are considered to be environmentally beneficial.

Environmental and Related Social Costs of the Tax Treatment of Company Cars and Commuting Expenses

This paper builds upon a recent OECD paper on the personal tax treatment of company cars and commuting expenses in OECD member-countries and aims to arrive at a better understanding of the environmental and related social costs of the tax treatment described therein.

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Reducing macroeconomic imbalances in Turkey

Turkey recovered swiftly from the global financial crisis but sizeable macroeconomic imbalances arose in the process.

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• Economic Survey of Turkey 2014

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.

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• 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.

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• 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.

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• OECD Tax Policy Studies
• CONTENT FOR DELETION
• 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: Estimating the fiscal and environmental costs

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.