Latest Documents

La base de données statistiques de l’impôt sur les sociétés

La base de données Statistiques de l’impôt sur les sociétés vise à faciliter l’analyse de la fiscalité des entreprises et à accroître la qualité et la quantité des données disponibles aux fins de l’analyse du phénomène d’érosion de la base d’imposition et de transfert de bénéfices (BEPS).

Database: Tax Policy Measures in Response to COVID-19 Pandemic

Latest data on tax policy measures taken by governments so far in response to the coronavirus pandemic.

OECD Taxation Working Paper: Carbon pricing design: Effectiveness, efficiency and feasibility

Carbon pricing helps countries steer their economies towards and along a carbon-neutral growth path. This paper considers how the design of carbon pricing instruments affects their effectiveness, efficiency and feasibility.

Taxing Energy Use: Key findings for Germany

This country note explains how Germany 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.

In Tax, Gender Blind is not Gender Neutral: why tax policy responses to COVID-19 must consider women

Women are at the core of the fight against the COVID-19 crisis: they make up the vast majority of healthcare workers and shoulder much of the childcare and home schooling burden during lockdowns. And while tax policy measures play a crucial role in supporting individuals and businesses as we navigate this crisis, the gender impact of taxation is often overlooked – with serious consequences for gender equality.

Revenue Statistics in Latin America and the Caribbean 2020

Latin America and the Caribbean: Tax revenue gains under threat amid deteriorating regional outlook

Tax revenues in Latin America and the Caribbean (LAC) increased to 23.1% of GDP on average in 2018, according to the new edition of Revenue Statistics in Latin America in the Caribbean published today. However, these gains are now under threat as a result of the region’s deteriorating fiscal outlook, which has been exacerbated by the Covid-19 pandemic.

Taxing Wages: Key findings for the Slovak Republic

The tax wedge for the average single worker in the Slovak Republic increased by 0.1 percentage points from 41.8 in 2018 to 41.9 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).

Taxing Wages: Key findings for New Zealand

The tax wedge for the average single worker in New Zealand increased by 0.4 percentage points from 18.4 in 2018 to 18.8 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).

Taxing Wages: Key findings for Luxembourg

The tax wedge for the average single worker in Luxembourg increased by 0.2 percentage points from 38.2 in 2018 to 38.4 in 2019. The OECD average tax wedge in 2019 was 36.0 (2018, 36.1).