Tax policy analysis

Focus

  • Taxing Energy Use 2015

    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.

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  • Designing Skill-Friendly Tax Policies

    The design of the tax system is a key driver for the skills outcomes of OECD economies and thus impact on employment, entrepreneurship and inclusive economic growth.

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  • Tax benefits from company cars

    When employees provided with a company car use it for personal purposes, personal income tax rules value the benefit in a number of different ways. How accurate these rules are in valuing the benefit has important implications for tax revenue, the environment and other social impacts.

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What's new

Tax database

» Energy taxes misaligned with environmental impacts of energy use, says OECD
25 June 2015

» Public comments received on discussion draft on Action 11 (Data Analysis) of the BEPS Action Plan
13 May 2015

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

16 April 2015

» OECD tax burdens on wages rising without tax rate increases
14 April 2015

» A survey on tax rates and thresholds data
7 April 2015

» Latin America and the Caribbean: Tax revenues remain stable
10 March 2015

» Revenue Statistics in Africa: Five new countries join the initiative
25 February 2015

» Tax revenues rebounding from the crisis but tax mix varying widely, OECD says
10 December 2014

Personal income tax rates
  • Contains data up to and including 2014
  • Updated April 2015
Social security contributions
  • Contains data up to and including 2014
  • Updated April 2015
The tax burden on wage income
  • Contains data up to and including 2014
  • Updated April 2015
Corporate and capital income taxes
  • Contains data up to and including 2015
  • Updated April 2015
Taxes on consumption (VAT/Rates and Excise)
  • Contains data up to and including 2015
  • Updated June 2015

Key publications

 
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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.

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Revenue Statistics 2014

OECD’s annual statistical publication that presents a unique set of detailed and internationally comparable tax revenue data in a common format for all OECD countries from 1965 onwards.  Comparable tables show revenue data by type of tax in US dollars, as a percentage of GDP, and, for the different types of taxes, as a share of total taxation. Detailed country tables show information in national currency values. This year's special feature examines the trends in the tax to Gross Domestic Product (GDP) ratios of OECD countries since the onset of the economic and financial crisis. It focusses largely on data relating to the years between 2007 and 2013.

Revenue Statistics in Latin America

This report provides internationally comparable data on tax levels and tax structures for a selection of Latin American and Caribbean (LAC) countries and includes a special feature on fiscal revenues from non-renewable natural resources.    

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