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

Other OECD work on Fiscal Federalism

Other OECD work on Fiscal Federalism

Related Documents

• OECD Fiscal Decentralisation Database
• Fiscal Federalism Network Working Papers
• Tax Policy Working Papers

The effect of government debt, external debt and their interaction on OECD interest rates

In the wake of the financial crisis there has been renewed focus on the importance of a country’s net external debt position in determining domestic interest rates and, relatedly, its vulnerability to a crisis. This paper extends the panel estimation of OECD countries described in Turner and Spinelli (2012) to investigate the effect of external debt and its interaction with government debt on the interest-rate-growth differential.

The Swedish Tax on Nitrogen Oxide Emissions: Lessons in Environmental Policy Reform - Environment Policy Paper No. 2

This case study describes the approach taken to reduce NOx emissions from combustion plants, the challenges encountered and the social, environmental and economic impacts. It concludes by discussing the wider lessons that are raised for other governments seeking to develop similar policy responses.