26-September-2016
English, PDF, 512kb
This country note provides an environmental tax and carbon pricing profile for South Africa. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.
26-September-2016
English, PDF, 512kb
This country note provides an environmental tax and carbon pricing profile for Greece. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.
26-September-2016
English, PDF, 513kb
This country note provides an environmental tax and carbon pricing profile for Korea. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.
26-September-2016
English, PDF, 512kb
This country note provides an environmental tax and carbon pricing profile for the United Kingdom. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.
22-September-2016
English
This is the first edition of "Tax Policy Reforms in the OECD". This annual series of reports aims to track and compare tax policy developments over time across OECD countries. This year’s edition focuses on the tax reforms that were introduced in 2015 and identifies the most significant tax policy reforms as well as common tax policy trends across groups of countries. The Report is primarily based on responses to the OECD Tax Policy Reform Questionnaire which is sent yearly to all member countries to collect information on tax reforms and their expected revenue effects. Monitoring tax policy reforms across the OECD and understanding the context in which they were undertaken is crucial to inform tax policy discussions but also to support member and non-member countries in their assessment and design of future tax reforms.
22-September-2016
English
While fiscal consolidation was the key driver of tax reforms in the years+33 following the global economic crisis, the main emphasis of recent tax reforms has shifted back to tax measures aimed at boosting economic growth, according to a new OECD report.
15-September-2016
English
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.
13-September-2016
English
Fiscal incentives, including tax policies, should be directed at specific barriers, impediments or synergies to facilitate the desired level of investment in R&D and innovations. Without careful design, policies can have unintended consequences such as favouring incumbent firms, encouraging small firms to undertake less efficient activities, or creating arbitrage and rent-seeking activity.
13-September-2016
English
An overview of the OECD's work on tax and the environment.
20-July-2016
English
Governments should use tax policy to drive forward economic agendas that seek to boost growth while sharing the benefits more evenly within society, according to a new OECD report.