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  • 30-June-2022

    English

    Ageing and the long-run fiscal sustainability of health care across levels of government

    OECD economies are undergoing a seemingly inevitable process of population ageing that has been changing income and consumption patterns. Notably, the demand for health services is expected to increase, while labour forces are projected to shrink. Both factors are projected to negatively impact the sustainability of health systems – the former through an increase in government expenditures on health and the latter through a decrease in government revenues. As health systems and their funding streams tend to be at least partially decentralised in most OECD countries, this fiscal pressure is expected to be asymmetric across levels of government. The objective of this paper is to provide order-of-magnitude estimates of the possible effects of population ageing on government finances across OECD countries, and to discuss reforms to fiscal federalism and intergovernmental relations with the purpose of funding expenditures at all levels of government. 

  • 30-June-2022

    English

    Improving subnational governments’ resilience in the wake of the COVID-19 pandemic

    The COVID-19 pandemic has had devastating effects on lives, the economy, and the public finances worldwide, drawing attention to the need to enhance resilience to future shocks. This paper focuses on subnational governments, given their important and growing role in the provision of essential public goods and services worldwide. The paper discusses key aspects of subnational resilience, in particular the sensitivity of subnational finances to macroeconomic cycles and shocks and the availability of fiscal buffers; the main factors influencing subnational governments’ ability to provide essential services during crises; and their ability to anticipate and prepare for future shocks, especially those related to climate change. The paper also discusses policy and institutional reform options for both national and the subnational governments to strengthen subnational resilience.

  • 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.

  • 23-June-2022

    English

    Tax Administration 2022 - Comparative Information on OECD and other Advanced and Emerging Economies

    This report is the tenth edition of the OECD's Tax Administration Series. It provides internationally comparative data on global trends in tax administrations across 58 advanced and emerging economies. The report is intended to inform and inspire tax administrations as they consider their future operations, as well as to provide information on global tax administration trends and performance for stakeholders and policy makers. The report is structured around nine chapters that examine the performance of tax administration systems, using an extensive data set and a variety of examples to highlight recent innovations and successful practices. This edition also provides a first glimpse of the impact of the COVID-19 pandemic on the work of tax administrations. The underlying data comes from the International Survey on Revenue Administration and the Inventory of Tax Technology Initiatives.

  • 23-June-2022

    English

    COVID-19 accelerated the digital transformation of tax administrations

    Tax administrations continued to deliver quality services for taxpayers during the COVID-19 pandemic, including in many cases delivering wider government support measures, while collecting EUR 12.1 trillion in 2020, according to new data from 58 OECD and other advanced and emerging economies.

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  • 22-June-2022

    English

    Analytics Maturity Model

    The Analytics Maturity Model helps tax administrations to assess their analytics usage and capability, providing insight into current status and identifying areas of weaknesses as well as strengths. The model is organised around the strategic and operational perspectives of analytics.

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  • 16-June-2022

    English

    Tax Co-operation for Development: Progress report on 2021

    This report covers the full range of assistance that the OECD provides to developing countries on tax issues such as; helping counter corporate tax avoidance; combat illicit financial flows; and providing support on a range of tax policy and administration issues relevant to achieving the SDGs.

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  • 15-June-2022

    English

    Tax challenges arising from digitalisation: Public comments received on tax certainty aspects of Amount A under Pillar One

    On 27 May 2022, as part of the ongoing work of the OECD/G20 Inclusive Framework on BEPS to implement the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, the OECD invited public comments on tax certainty aspects under Amount A of Pillar One to assist members in further refining and finalising the relevant rules.

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  • 14-June-2022

    English

    African countries making good strides on tax transparency

    Launched today during the 11th meeting of the Africa Initiative, Tax Transparency in Africa 2022 documents the region’s latest progress in tackling tax evasion and other illicit financial flows (IFFs) through transparency and exchange of information for tax purposes.

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  • 10-June-2022

    English

    OECD 2022 Ministerial Statement and outcomes

    Ministers have issued a joint statement at the conclusion of the annual Ministerial Council Meeting today. Chaired by Italy, with Mexico and Norway as Vice-Chairs, Members met for discussions around the theme of "The Future We Want: Better Policies for the Next Generation and a Sustainable Transition".

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