Latest 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.

  • 13-May-2015

    English

    Public comments received on discussion draft on BEPS Action 11 (Data Analysis)

    On 16 April 2015, interested parties were invited to comment on the discussion draft on Action 11 (Data Analysis) of the BEPS Action Plan. The OECD is grateful to the commentators for their input and is now publishing the comments received.

    Related Documents
  • 30-April-2015

    English

    Taxing Wages 2015

    Taxing Wages provides unique information on the taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers and cash benefits paid by in-work families. The purpose is to illustrate how these taxes and benefits are calculated in each member country and to examine how they impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings.

    The publication shows this information for eight household types which vary by income level and household composition and the results reported include the marginal and average tax burdens for one and two earner families and the total labour costs of employers. These data are widely used in academic research and in the preparation and evaluation of social and economic policy making.

    Taxing Wages 2015 includes a special feature entitled: ‘Modelling the tax burden on labour income in Brazil, China, India, Indonesia and South Africa.'

  • 16-April-2015

    English

    Release of a discussion draft on BEPS Action 11 (Data Analysis)

    Public Comments are invited on a discussion draft which deals with Action 11 (Improving the analysis of BEPS) of the BEPS Action Plan.

  • 14-April-2015

    English, PDF, 403kb

    Taxing Wages: Key findings for the Netherlands

    The Netherlands is ranked 18th among the 34 OECD member countries in decreasing order with a tax wedge for an average single worker at 37.7% in 2014, compared with the OECD average of 36.0%.

  • 14-April-2015

    English, PDF, 403kb

    Taxing Wages: Key findings for Turkey

    Turkey is ranked 16th among the 34 OECD member countries in decreasing order with a tax wedge for an average single worker at 38.2% in 2014, compared with the OECD average of 36.0%.

  • 14-April-2015

    English, PDF, 403kb

    Taxing Wages: Key findings for Estonia

    Estonia is ranked 15th among the 34 OECD member countries in decreasing order with a tax wedge for an average single worker at 40.0% in 2014, compared with the OECD average of 36.0%.

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