Latest Documents


  • 1-September-2015

    English

    OECD Tax Database

    Comparative information on a range of tax statistics that are levied in the 34 OECD member countries. Tax revenues, personal income taxes, corporate and capital income taxes, social security contributions, VAT and excise duties.

  • 19-August-2015

    English

    Revenue Statistics in Asian Countries 2015 - Trends in Indonesia, Malaysia and the Philippines

    Revenue Statistics in Asian Countries is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre. It compiles comparable tax revenue statistics for Indonesia, Malaysia, the Philippines, Korea and Japan. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies. The report also includes country notes for emerging Asian countries, which discuss key tax and fiscal policy challenges.

  • 9-July-2015

    English

    Revenue statistics: Counting better to count more

    Meeting budgetary targets is hard enough in any country, but for developing countries struggling to lift their economies, it can seem a near impossible task. However, governments and local authorities everywhere in the world have a duty to provide public and social services for their citizens, and infrastructure that will attract investors. Tax revenues are therefore vital for meeting public demands as well as development aspirations.

  • 2-July-2015

    English

    Impacts of Carbon Prices on Indicators of Competitiveness

    Concerns around potential losses of competitiveness as a result of unilateral action on carbon pricing are often central for policy makers contemplating the introduction of such instruments. This paper is a review of literature on ex post empirical evaluations of the impacts of carbon prices on indicators of competitiveness as employed in the literature, including employment, output or exports, at different levels of aggregation.

  • 2-July-2015

    English

    Competitiveness Impacts of the German Electricity Tax

    Proposals to increase environmentally related taxes are often challenged on competitiveness grounds. The concern is that value creation in certain sectors might decline domestically if a country introduces environmentally related taxes unilaterally. This paper provides evidence on the short-term competitiveness impacts of the German electricity tax introduced unilaterally in 1999.

  • 25-June-2015

    English

    Energy taxes misaligned with environmental impacts of energy use

    Governments are under-utilising taxation as a tool to curb the environmental consequences of energy use, foregoing revenue and weakening their attack on the principal source of greenhouse gas emissions responsible for climate change and air pollution, according to new OECD analysis.

    Related Documents
  • 25-June-2015

    English

    Taxing Energy Use 2015 - OECD and Selected Partner Economies

    Energy is a critical input into the production and consumption patterns that support economic and social wellbeing. However, many forms of energy use contribute to the environmental and climate challenges societies face today. Taxation is a key tool by which governments can influence energy use to contain its environmental impacts. This report provides a systematic analysis of the structure and level of energy taxes in OECD and selected other countries; together, they cover 80% of global energy use.

    This report builds on the 2013 edition of Taxing Energy Use, expanding the geographic coverage of the 2013 data set to include Argentina, Brazil, China, India, Indonesia, Russia and South Africa. The report describes energy use, taxation and pricing in these countries and presents detailed graphical profiles of the structure of energy use and taxation for each.

    The analysis reveals large differences in the taxation of energy across countries, although common patterns emerge. Transport taxes are considerably higher than in other sectors, where fuels that cause considerable harm for the environment and human health are often taxed at very low – or zero – rates. With few exceptions, countries' energy taxes do not harness the full power of taxes to reduce pollution and combat climate change.

  • 25-June-2015

    English

    Taxing Energy Use 2015: Key findings for Argentina

    Taxation is a key tool by which governments can influence energy use to contain its environmental impacts. This report provides a systematic analysis of the structure and level of energy taxes in OECD and selected other countries, including Argentina; together, they cover 80% of global energy use.

  • 22-June-2015

    English

  • 18-May-2015

    English

    Public Consultation: BEPS Action 11

    A public consultation on BEPS Action 11 (Data analysis) will be held in Paris at the OECD Conference Centre on 18 May 2015.

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