Latest Documents

Environmental Tax Policy Review of Andalusia

The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.

Blog post: Tracking carbon prices

To accelerate the transition to net zero greenhouse gas (GHG) emissions, climate change mitigation policy needs to become more ambitious. The shift to net zero can be stimulated through a wide range of policy instruments including regulations and carbon pricing.

OECD Tax Policy Reviews: Lithuania 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 as well as concrete recommendations for tax policy reform. This report provides a comprehensive assessment of Lithuania’s tax and benefit system and recommendations for tax reform. It outlines the country's key economic and tax challenges and assesses the effects of taxation on employment. A special focus is given to the taxation of self-employed individuals.

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.

Revenue Statistics 2022 - The Impact of COVID-19 on OECD Tax Revenues

Tax revenues rebounded as economies recovered from the COVID-19 pandemic, according to new OECD data

Tax revenues bounced back in 2021 as OECD economies recovered from the initial impact of the COVID-19 pandemic, according to new OECD data released today.

New OECD data highlight multinational tax avoidance risks and the need for swift implementation of international reform

New data released today highlight continuing base erosion and profit shifting (BEPS) risks and the need to implement the two-pillar solution to ensure that large multinational enterprises (MNEs) pay a fair share of tax wherever they operate and earn their profits.

Corporate Tax Statistics: Fourth Edition

The Corporate Tax Statistics database is intended to assist in the study of corporate tax policy and expand the quality and range of data available for the analysis of base erosion and profit shifting (BEPS). The Corporate Tax Statistics database brings together a range of valuable information to support the analysis of corporate taxation, in general, and of BEPS, in particular.

COVID-19 hit African tax revenues hard, but increased foreign aid softened the blow

After a decade of solid progress in domestic revenue mobilisation, tax revenues in Africa declined between 2019 and 2020 as a result of COVID-19, according to a new report released today.

Revenue Statistics in Africa 2022