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When: Thursday 17 Dec, 3pm - 4.30pmWhere: The Crowne Plaza Copenhagen Towers Hotel
This side event at the COP15 Copenhagen summit will look how carbon allowances are treated by corporate income taxes and how carbon markets can integrate globally.
The taxation of greenhouse gas emissions has implications for government revenue as well as affecting how businesses use tradable permits. The OECD is examining this important issue to minimise tax distortions.
The recession is taking its toll on tax receipts across the OECD. Aggregate tax burdens in OECD economies, calculated as the ratio of tax revenues to gross domestic product, or GDP, were unchanged between 2006 and 2007, and then fell in 2008.
On 19-20 November the African Tax Administration Forum (ATAF) was launched by the President of Uganda.
Register now for the International Tax Dialogue (ITD) Global Conference ‘Financial Institutions and Instruments – Tax Challenges and Solutions’, Beijing, China, 26-28 October 2009.
The taxation of small and medium-size enterprises (SMEs) is an important topic for policy makers. The OECD has just released Tax Policy Study No. 18: “Taxation of SMEs: Key Issues and Policy Considerations”, which examines a broad range of SME tax issues.
The OECD’s Centre for Tax Policy and Administration is pleased to announce the appointment of Mr Stephen Matthews as the Chief Tax Economist/Head of the Tax Policy and Statistics division, as of 4th May 2009.
English, , 339kb
This statement outlines OECD's response to the crisis and OECD perspectives on the Development Committee agenda. It was presented at the joint World Bank-IMF Development Committee meeting in Washington on 26 April 2009 by Mr. Angel Gurria, OECD Secretary-General, and Mr. Eckhard Deutscher, Chair of the OECD Development Assistance Committee (DAC).
English, , 239kb
All governments raise taxes for public spending, from schools to highways and social security. The question is what kind of taxes to levy, how they are applied and how they affect people. Governments have become increasingly interested in recent years in using taxes on consumption, such as sales tax and value added tax (VAT) to finance a larger share of this spending.There are two main reasons for this. Some analysts argue that
The proportion of tax revenue raised from direct and indirect taxes has important consequences for income distribution and economic growth, as outlined in the Policy Brief – Consumption Taxes: The way of the future? The effects on growth are analysed in more detail in the papers from the European Commission (for 15 European Union countries) and Australia (for its New Tax System). The effects on income distribution are also addressed