Tax policy analysis


  • COVID-19: Tax policy responses

    With tax playing an important role in the response to the Covid-19 pandemic, the OECD has developed this compilation of tax policy measures taken by governments so far.

    Read more
  • Tax and the environment

    The OECD's work on tax and the environment investigates to what extent countries harness the power of taxes and tradable permit systems for environmental and climate policy.

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  • Country reviews and advice

    The OECD monitors tax reform trends across countries and conducts country-specific tax policy reviews, with a view to informing and guiding governments in their tax reform efforts.

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The OECD’s work on tax policy and statistics focuses on providing internationally comparable revenue statistics and offers high-quality economic analysis and tax policy advice. Read more about our work.



With tax playing an important role in the response to the coronavirus (COVID-19) pandemic, the OECD has outlined a range of tax measures governments could adopt to curb the economic fallout of the crisis, and has developed a compilation of all tax measures taken by governments so far.





For more information, visit our dedicated COVID-19 hub.


What's New


The OECD tax database webpage presents the latest available rates and thresholds data for OECD member countries and members of the Inclusive Framework on BEPS. This data is supplied either directly by the countries, or is taken from the publications written by the Tax policy and Statistics Division team.

 Data on:

  • Personal income tax rates
  • Social security contributions
  • The tax burden on wage income
  • Corporate and capital income taxes
  • Taxes on consumption (VAT/Rates and Excise)


This report measures carbon pricing of CO2-emissions from energy use in 44 OECD and G20 countries, covering 80% of world emissions.

This report presents results for 15 developing and emerging market economies. The results include data and indicators to support carbon pricing reforms in these 15 countries, and compares their macro-economic and policy context to OECD countries.

A unique set of detailed and internationally comparable tax revenue data in a common format for all OECD member countries.

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries.

Written jointly by the IMF and the OECD, with the IMF team leading the work assessing tax expenditures in the corporate income tax (CIT) and the analysis of excises, and the OECD team leading the work assessing tax expenditures in the personal income tax (PIT) and value added tax (VAT).

Revenue Statistics in Africa compiles comparable tax revenue and non-tax revenue statistics for 30 countries in Africa.

This report provides key insights and a number of considerations to help policymakers wishing to improve their tax policy frameworks for virtual currencies.

This report provides an assessment of Kazakhstan's tax system and recommendations for tax reform. 

This report analyses the health-related tax measures that will allow Moroco to mobilise more revenues to finance its health system.

The report presents recommendations on how Côte d’Ivoire could improve the design of its tax system, and its health taxes in particular.

Covering the latest tax policy reforms in all OECD countries, as well as in Argentina, China, Indonesia and South Africa. 

Revenue Statistics in Asian and Pacific Economies compiles comparable tax revenue and non-tax revenue statistics for 21 countries in the Asia and Pacific region.

The Corporate Tax Statistics database is intended to assist in the study of corporate tax policy and expand the quality and range of data available for the analysis of base erosion and profit shifting (BEPS)

This annual publication compiles comparable tax revenue statistics for 27 countries in Latin America and the Caribbean.

This annual flagship publication provides details of taxes paid on wages in OECD member countries.

This report provides an assessment of Seychelles' tax system and recommendations for tax reform, with a focus on the business tax.

A snapshot of where countries stand in deploying energy and carbon taxes, tracks progress made, and makes actionable recommendations on how governments could do better. Contains new and original data on energy and carbon taxes in OECD and G20 countries, and in international aviation and maritime transport.

Tax revenue from diesel and gasoline use in private cars is likely to decline substantially in the coming decades. A gradual shift from fuel taxes to distance-based charges can contribute to making tax policy more sustainable.

A report providing a comprehensive tax policy assessment of the taxes paid by individuals in Slovenia as well as tax reform recommendations.

A report providing a detailed review of the taxation of household savings in 40 OECD and partner countries. It examines the different approaches that countries take to taxing household savings.

This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality.

This first edition provides a comprehensive tax policy assessment of Costa Rica’s current tax system as well as tax policy reform recommendations. 

This Tax Policy Study on Taxation and Skills examines how tax policy can encourage skills development in OECD member countries.