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  • 27-April-2022

    English

    Tax revenues in Latin America and the Caribbean take a historic hit before showing early signs of recovery

    Tax revenues in Latin America and the Caribbean (LAC) fell by 8.0% on average in nominal terms and by 0.8% as a share of GDP in 2020 because of the COVID-19 pandemic, according to a new report released today. However, the region’s economic recovery and a rebound in commodity prices supported a recovery in tax revenues in 2021.

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  • 27-April-2022

    English

    Revenue Statistics in Latin America and the Caribbean 2022

    This report compiles comparable tax revenue statistics over the period 1990-2020 for 27 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other 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).
  • 14-March-2022

    English

    OECD March on Gender 2022: Tax and Gender

    OECD March on Gender is a series of events, workshops, seminars, interviews and networking events – all contributing to empowering the recovery through women's leadership. This particular high-level event aims to raise awareness on the importance of the topic, and of doing further work in this area.

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  • 14-March-2022

    English

    Taxation of part-time work in the OECD

    The share of part-time employment in total employment has risen in most OECD countries over the past decades. While this is often associated with increased female labour force participation and the desire of many workers to achieve an improved work-life balance, there has been a significant decline in the average earnings of part-time workers relative to full-time workers, as well as an increase in involuntary part-time employment in a number of countries. This paper presents a summary of the taxation of part-time work in OECD countries. It includes new calculations of the effective tax rates on part-time work including those for male and female part-time workers and for different household types. These indicators provide an evidence base for policymakers looking to understand the impact of the tax system on the choice of employment form. The analysis shows that average tax rates for part-time workers are lower than those applied to full-time workers in almost all OECD countries, reducing post-tax gender wage gaps, although marginal tax rates are often higher for part-time workers. These differences between the taxation of part-time and full-time workers are largely due to differences in earnings levels, and therefore to the progressivity of countries’ tax systems, rather than to differences in the tax treatment applied to part-time workers relative to full-time workers.
  • 18-February-2022

    English

    Tax Policy and Gender Equality - A Stocktake of Country Approaches

    Although men and women are typically taxed under the same rules, their different social and economic characteristics (e.g. income levels or labour force participation) mean that the tax system can inadvertently contribute to gender inequalities in society. Understanding and improving the impact of taxes on gender equality is a key dimension that governments need to consider as part of tax design to support inclusive growth. This report provides the first cross-country overview of governments' approaches to tax policy and gender, including reforms undertaken to date and potential areas of explicit and implicit gender bias. Covering 43 countries, it also explores the extent to which governments take into account gender implications in policy development, gender considerations in tax administration and compliance, and the availability and use of gender-disaggregated data. Finally, it also discusses priorities for further work on tax policy and gender issues.
  • 12-January-2022

    English

    Measuring effective taxation of housing - Building the foundations for policy reform

    This paper measures the effective taxation of housing investments in 40 OECD member and partner countries. The paper derives both Marginal Effective Tax Rates (METRs) and Average Effective Tax Rates (AETRs), which incorporate the stream of income and taxes over the life of the housing investment. The methodology is applied to owner-occupied and rented residential property for investments that are financed with debt or equity. The paper finds that the level and components of housing taxation depend greatly on the investment scenario. Effective tax rates vary substantially depending on the holding period, rate of return, tenure (owner-occupied or rented), financing scenario, and the inflation rate. Effective tax rates do not vary much with the taxpayer’s income and wealth or with the rate of return. The paper finds there is scope to reduce the tax differential between different investment scenarios and strengthen progressivity and horizontal equity.
  • 3-November-2021

    English

    OECD COP26 Virtual Pavilion: No time to rest – Stepping up carbon pricing efforts to meet climate goals

    This event discussed the role of carbon pricing in driving greenhouse gas reductions and highlight the latest carbon pricing progress in G20 countries – which together account for over 80% of energy emissions. Watch the discussions on how to advance carbon pricing and greenhouse gas mitigation efforts for climate action.

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  • 31-October-2021

    English, PDF, 2,217kb

    OECD Secretary-General Tax Report to G20 Leaders, Italy, October 2021

    This report provides an update on the G20’s international tax agenda, incl. work on addressing the tax challenges arising from the digitalisation of the economy; summarises three reports requested under the Italian G20 Presidency on Tax Policy and Climate Change, Developing Countries and BEPS, and Tax and Fiscal Policies after the COVID-19 Crisis; and includes an update on recent developments in tax transparency and the work on BEPS.

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  • 27-October-2021

    English

    Carbon Pricing in Times of COVID-19: What Has Changed in G20 Economies?

    This report takes stock of how carbon prices have evolved across G20 economies between 2018 and 2021. It estimates carbon prices resulting from carbon taxes, emissions trading systems, and fuel excise taxes. G20 countries account for approximately 80% of global GHG emissions.

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  • 20-October-2021

    English

    Greening international aviation post COVID-19 - What role for kerosene taxes?

    This paper discusses the contribution that kerosene taxes could make to decarbonising international air travel post COVID-19. Reaching climate neutrality by mid-century requires that all sectors, including aviation, cut emissions strongly. The paper argues that clarity on decarbonisation targets, including through carbon price signals in the form of kerosene taxes, will support an orderly transition in aviation. A gradually increasing tax on kerosene can strengthen the incentives for investment and innovation in clean aviation technologies. Taxing kerosene would also provide implementing countries with tax revenues that could be used to support clean investment and innovation, while addressing competitiveness and equity issues. Where legal obstacles to taxing kerosene exist, these can be overcome by renegotiating the relevant air service agreements.
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