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Policy Briefs


  • 12-December-2022

    English, PDF, 3,639kb

    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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  • 9-October-2020

    English

    COVID-19 policy response: Green budgeting and tax policy tools to support a green recovery

    This policy response focuses on practical ways in which countries can use green budgeting and tax policy tools to implement stimulus packages that support a green recovery, and the inter-linked role of both tax and spend measures in aligning stimulus programmes with decarbonisation objectives.

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  • 29-January-2019

    English, PDF, 316kb

    Policy Note - Addressing the Tax Challenges of the Digitalisation of the Economy

    This note states proposals involving two pillars which could form the basis for consensus on addressing the tax challenges arising from digitalisation. One pillar addresses the broader challenges of the digitalised economy and focuses on the allocation of taxing rights, and a second pillar addresses remaining BEPS issues.

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  • 5-October-2015

    English, PDF, 561kb

    Policy Brief: Taxing Multinational Enterprises - Base Erosion and Profit Shifting (BEPS) III

    The OECD/G20 Base Erosion and Profit Shifting project aims to close gaps in international tax rules that allow multinational enterprises to legally but artificially shift profits to low or no-tax jurisdictions. The project’s final outputs, delivered in October 2015, represent the most fundamental changes to international tax rules in a century.

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  • 30-September-2014

    English

    Tax benefits from company cars

    Company cars form a large proportion of the car fleet in many countries and are influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use it for personal purposes, personal income tax rules value the benefit in a number of different ways. How accurate these rules are in valuing the benefit has important implications for tax revenue, the environment and other social impacts.

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  • 16-September-2014

    English, PDF, 659kb

    Policy Brief: Taxing Multinational Enterprises - Base Erosion and Profit Shifting (BEPS) II

    The September 2014 update on the BEPS Action Plan, including the delivery of the first set of measures from the BEPS Project as well as enhanced engagement with developing countries.

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  • 2-July-2013

    English

    Choosing fiscal consolidation instruments compatible with growth and equity

    This study proposes a structured approach to selecting instruments of fiscal consolidation that are consistent with growth, equity and global-rebalancing objectives, which is then illustrated with a particular application.

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  • 28-January-2013

    English, PDF, 122kb

    Taxing Energy Use Executive Summary

    This publication provides the first systematic statistics of such effective tax rates - on a comparable basis - for each OECD country, together with ‘maps’ that illustrate graphically the wide variations in tax rates per unit of energy or per tonne of CO2 emissions.

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  • 12-April-2012

    English, Excel, 445kb

    What are the best policy instruments for fiscal consolidation? OECD Economics Department Policy Notes, No. 12

    Large fiscal challenges will pre-occupy OECD governments for some time to come. The economic crisis that began in 2008 caused deficits to surge, and fiscal imbalances were swollen further by stimulus measures and bank rescue operations.

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  • 12-April-2012

    English, , 374kb

    Fiscal consolidation: How much is needed to reduce debt to a prudent level? OECD Economics Department Policy Notes, No. 11

    Fiscal consolidation: How much is needed to reduce debt to a prudent level? OECD Economics Department Policy Notes, No. 11

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