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  • 12-December-2022

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    Policy brief: Tax policy reforms in low- and middle-income countries

    This policy brief reviews the tax policy reforms introduced by low- and middle-income countries that responded to the 2022 edition of the OECD tax policy reform questionnaire.

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  • 30-November-2022

    English

    Tax revenues rebounded as economies recovered from the COVID-19 pandemic, according to new OECD data

    Tax revenues bounced back in 2021 as OECD economies recovered from the initial impact of the COVID-19 pandemic, according to new OECD data released today.

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  • 17-November-2022

    English

    New OECD data highlight multinational tax avoidance risks and the need for swift implementation of international reform

    New data released today highlight continuing base erosion and profit shifting (BEPS) risks and the need to implement the two-pillar solution to ensure that large multinational enterprises (MNEs) pay a fair share of tax wherever they operate and earn their profits.

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  • 14-November-2022

    English

    COVID-19 hit African tax revenues hard, but increased foreign aid softened the blow

    After a decade of solid progress in domestic revenue mobilisation, tax revenues in Africa declined between 2019 and 2020 as a result of COVID-19, according to a new report released today.

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  • 10-November-2022

    English

    OECD COP27 Virtual Pavilion: What role for carbon prices as energy market turbulence continues?

    The #OECDatCOP27 virtual pavilion will gather leading experts to discuss solutions to accelerate climate action and reach the goals of the Paris Agreement. Join us to engage in discussions on how to advance carbon pricing and greenhouse gas mitigation efforts for climate action.

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  • 3-November-2022

    English

    Share of emissions covered by carbon prices is rising, OECD data shows

    As part of their efforts to cut greenhouse gas (GHG) emissions, countries have increased their use of carbon pricing through taxes or emissions trading systems, with coverage increasing across countries and sectors in 2021, according to a new OECD report.

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  • 3-November-2022

    English

    Pricing Greenhouse Gas Emissions: Turning Climate Targets into Climate Action

    Accelerating the transition to net zero greenhouse gas (GHG) emissions is urgently required to contain the risks of climate change. As countries seek to reduce GHG emissions, they can employ or reform a wide range of policy instruments. This report tracks how explicit carbon prices, energy taxes and subsidies have evolved between 2018 and 2021.

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  • 28-July-2022

    English

    OECD Tax Policy Reviews: Colombia 2022

    This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems or zoom in on a specific tax policy topic. This report provides an in-depth assessment of Colombia’s tax expenditure reporting practices and makes specific recommendations as to how the measurement of tax expenditures and their reporting can be improved. In particular, the review introduces a benchmark for the corporate and personal income tax and the value-added tax and calculates revenue forgone from income tax expenditures.
  • 21-July-2022

    English

    Housing Taxation in OECD Countries

    Housing Taxation in OECD Countries provides a comparative assessment of housing tax policies in OECD countries and identifies options for reform. The study starts with an overview of recent housing market trends and challenges and an analysis of the distribution of housing assets. It then examines the different types of taxes that are levied on housing in OECD countries, assessing their efficiency, equity and revenue effects. It also evaluates the role of specific tax policy instruments in addressing current housing challenges. Based on the assessment, the study outlines a number of reform options that governments could consider to enhance the design and functioning of their housing tax policies.
  • 24-June-2022

    English

    OECD Tax Policy Reviews: Chile 2022

    This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems. Drawing primarily on OECD Revenue Statistics data prior to the COVID-19 pandemic, the report examines the level, composition and evolution of the tax burden in Chile and explores whether tax revenues in Chile are converging to the levels raised in other OECD countries. The report also outlines a possible tax-to-GDP trajectory in Chile over the coming decade if Chile were to follow the path of countries from when they had a similar level of economic development.
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