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  • 20-July-2023

    English

    Revenue Statistics in Asia and the Pacific 2023 to be released on Tuesday 25 July at 11:00 AM CEST

    Revenue Statistics in Asia and the Pacific presents key indicators to track progress on domestic resource mobilisation and to inform the tax policies required to fill the financing gap for the Sustainable Development Goals and to build sustainable public finances after the COVID-19 crisis.

    Related Documents
  • 19-July-2023

    English

    How does corporate taxation affect business investment? - Evidence from aggregate and firm-level data

    Business investment in OECD countries has remained weak, in particular since the 2008 global financial crisis. At the same time, the cost of capital has significantly and steadily decreased over the last thirty years, reflecting a fall in both interest rates and corporate tax rates. This raises the question of whether business investment still responds to the cost of capital and thus whether corporate tax policy can support investment. This paper analyses trends in business investment and in the cost of capital in OECD countries over the past three decades. Then, it investigates empirically the sensitivity of business investment to corporate taxation, and how this sensitivity varies across firm, investment and tax-design characteristics. Panel regressions at the firm and industry levels confirm that business investment rates are negatively related to corporate taxation, measured by country-level forward-looking effective tax rates. However, the tax sensitivity of business investment has fallen significantly since the global financial crisis. It also differs significantly across firms, assets, and corporate tax design characteristics. Overall, the estimation results suggest that a nuanced and granular approach to corporate tax policy, accounting for heterogeneity in tax sensitivity, is needed to support investment effectively. The paper discusses possible policy options, including the reduction of non-profit taxes, the use of targeted corporate income tax instruments, and the use of more generous capital allowances where they may induce strong investment responses.
  • 19-July-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Argentina 2023 (Second Round, Combined Review) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2023 Combined Second Round Peer Review on the Exchange of Information on Request for Argentina.
  • 19-July-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Greenland 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Greenland.
  • 19-July-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Belize 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Belize.
  • 19-July-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Paraguay 2023 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Paraguay. It refers to Phase 1 only (Legal and Regulatory Framework).
  • 19-July-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Anguilla 2023 (Second Round, Supplementary Report) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for Anguilla.
  • 19-July-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Antigua and Barbuda 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Antigua and Barbuda.
  • 19-July-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Faroe Islands 2023 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for the Faroe Islands.
  • 19-July-2023

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Seychelles 2023 (Second Round, Supplementary Report) - Peer Review Report on the Exchange of Information on Request

    This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for the Seychelles.
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