Latest Documents

Blog post: COVID-19 and the climate crisis: Combining green budgeting and tax policy tools for a better recovery

By Elsa Pilichowski, Director of OECD Public Governance, and Pascal Saint-Amans, Director of the OECD Centre for Tax Policy and Administration.

Taxing Energy Use: Key findings for the Russian Federation

This country note explains how the Russian Federation taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

Taxing Virtual Currencies: An Overview of Tax Treatments and Emerging Tax Policy Issues

This report provides key insights and a number of considerations to help policymakers wishing to improve their tax policy frameworks for virtual currencies.

Green budgeting and tax policy tools to support a green recovery

This policy brief 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.

Tax Policy Working Papers

Working papers from the Centre for Tax Policy and Administration of the OECD covering the full range of tax policy related issues.

Kazakhstan needs to reform its tax system to increase its resilience beyond the COVID-19 pandemic

Kazakhstan needs to reform its tax system to reduce its dependence on resource-related revenues and to strengthen its economic resilience beyond the COVID-19 pandemic, according to a new OECD report.

OECD Tax Policy Reviews: Kazakhstan 2020

Côte d’Ivoire and Morocco: tax reforms for sustainable health financing

The COVID-19 pandemic has demonstrated that weaknesses in one country’s health sector can rapidly become a health challenge for other countries. Additionally, as countries around the world, including Côte d’Ivoire and Morocco, face the current economic and health crisis, the sense of urgency to mobilise domestic resources has increased.

Countries have responded decisively to the COVID-19 crisis, but face significant fiscal challenges ahead

Governments have taken unprecedented fiscal action in response to the COVID-19 crisis, but countries will need to support economic recovery in the face of significantly increasing fiscal challenges, according a new OECD report.

Tax Policy Reforms 2020 - OECD and Selected Partner Economies