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Reports


  • 27-July-2023

    English

    A time series perspective on income-based tax support for R&D and innovation

    The use of tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, has accelerated over the last two decades. The globalisation of R&D together with the greater mobility of intangible income may have contributed to the rise in such incentives to attract and retain R&D and innovation activity while preventing the transfer of taxable base to other countries. This paper documents the changes to the availability and design of income-based tax incentives from 2000 onwards for 48 countries, including all OECD countries and EU countries. Building on this, the paper analyses trends in the generosity of income-based tax support over time by building indicators of effective tax rates that can provide insights into the impact of Action 5 of the OECD/G20 Base Erosion and Profit Shifting project.
  • 25-July-2023

    English

    Revenue Statistics in Asia and the Pacific 2023 - Strengthening Property Taxation in Asia

    This annual publication compiles comparable tax revenue statistics for 30 economies, including Armenia, Australia, Bangladesh, Bhutan, Cambodia, People’s Republic of China, Cook Islands, Fiji, Indonesia, Japan, Georgia, Kazakhstan, Korea, Kyrgyzstan, Lao People’s Democratic Republic, Malaysia, Maldives, Mongolia, Nauru, New Zealand, Pakistan, Papua New Guinea, Philippines, Samoa, Singapore, Solomon Islands, Thailand, Tokelau, Vanuatu and Viet Nam. Additionally, it provides information on non-tax revenues for selected economies. The publication applies the OECD Revenue Statistics methodology to Asian and Pacific economies, facilitating consistent comparison of tax levels and structures within the region as well as globally. This tenth edition of the report includes a special feature on strengthening property taxation in Asia. The publication is jointly produced by the OECD’s Centre for Tax Policy and Administration and the OECD Development Centre, in co-operation with the Asian Development Bank, the Pacific Islands Tax Administrators Association and the Pacific Community.
  • 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.
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