Latest Documents


  • 28-March-2017

    English

    Tax and Skills: Key findings for all countries

    These country specific notes provide figures and commentary from the Taxation and Skills publication that examines how tax policy can encourage skills development in OECD countries.

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  • 23-March-2017

    English

    Revenue Statistics in Latin America and the Caribbean 2017

    The Revenue Statistics in Latin America and the Caribbean publication compiles comparable tax revenue statistics for a number of Latin American and Caribbean economies, the majority of which are not OECD member countries. 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 Latin American and Caribbean countries enables comparisons about tax levels and tax structures on a consistent basis, both among Latin American and Caribbean economies and between OECD and Latin American and Caribbean economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development bank (IDB).

    Special features:

    • Fiscal revenues from non-renewable natural resources in Latin America and the Caribbean
    • Tax revenue and tax autonomy of sub-national governments in Latin America
  • 23-March-2017

    English

    Latin America and the Caribbean: Tax revenues continue to rise despite low economic growth

    Tax revenues in Latin America and the Caribbean (LAC) countries continued to increase in 2015, according to new data from the annual Revenue Statistics in Latin America and the Caribbean publication. The average tax-to-GDP ratio for LAC countries reached 22.8% of GDP in 2015, up from 22.2% in 2014.

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  • 18-March-2017

    English

    OECD/IMF report on tax certainty

    This report explores the nature of tax uncertainty, its main sources and effects on business decisions and outlines a set of concrete and practical approaches to help policymakers and tax administrations shape a more certain tax environment.

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  • 14-December-2016

    English

    The impact of tax and benefit systems on the workforce participation

    This paper examines the impact of tax and benefit systems on the incentives for second earners to enter formal employment. The paper highlights how various tax design features create greater participation disincentives for second earners than for primary earners or single individuals.

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  • 5-December-2016

    English

    OECD Tax Talks #4

    With a number of important recent and upcoming developments in the OECD's international tax work, we invite you to join senior members from the OECD's Centre for Tax Policy and Administration (CTPA) for the latest tax update.

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  • 30-November-2016

    English

    Revenue Statistics 2016

    Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons.  This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes.  It presents a unique set of detailed an internationally comparable tax data in a common format for all OECD countries from 1965 onwards.

  • 30-November-2016

    English

    Revenue Statistics: Key findings for all countries

    These country specifc documents provide figures on tax-to-GDP ratios and tax structures for OECD member countries from the latest OECD Revenue Statistics publication.

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  • 29-November-2016

    English

    Revenue Statistics in Asian Countries 2016 - Trends in Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore

    This publication compiles comparable tax revenue statistics for Indonesia, Japan, Korea, Malaysia, the Philippines and Singapore. The model is the OECD Revenue Statistics database – 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. This work has been is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre.

  • 29-November-2016

    English

    Tax revenues continue to rise, but scope remains for increased tax mobilisation in emerging Southeast Asian economies

    In 2014, the tax-to-GDP ratios of Indonesia, Malaysia, the Philippines and Singapore were below 17% of GDP compared to Japan and Korea, which both recorded tax-to-GDP ratios above 24%,according to new data released in the third edition of the OECD’s annual publication Revenue Statistics in Asian Countries.

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