Latest Documents

OECD Taxation Working Paper: The Potential of Tax Microdata for Tax Policy

This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata was used.

Revenue Statistics in Latin America and the Caribbean 2019

Alors que le rythme des réformes fiscales ralentit, les pays sont invités à prendre des mesures plus audacieuses

L’étude intitulée en anglais Tax Policy Reforms 2019 décrit les principales réformes fiscales engagées dans les pays de l’OCDE ainsi qu’en Afrique du Sud, en Argentine et en Indonésie. Elle met en évidence les tendances dominantes caractérisant les politiques fiscales et fait apparaître que les pays ayant mené des réformes fiscales de grande ampleur sont moins nombreux en 2019 que les années précédentes.

Tax Policy Reforms 2019 - OECD and Selected Partner Economies

Tax revenues in Asian and Pacific economies rebound

Tax-to-GDP ratios increased in the majority of Asian and Pacific economies covered by a new OECD report published today. Nine of the economies in the publication increased their tax-to-GDP ratios between 2016 and 2017, compared with only three in the preceding year, according to Revenue Statistics in Asian and Pacific Economies 2019.

Revenue Statistics in Asian and Pacific Economies 2019: Key findings for Singapore

Singapore's tax-to-GDP ratio was 14.1% in 2017, below the OECD average (34.2%) by 20.1 percentage points, and also below the LAC and Africa (21)* averages (22.8% and 18.2%, respectively).

Revenue Statistics in Asian and Pacific Economies 2019: Key findings for Australia

Australia's tax-to-GDP ratio was 27.8% in 2016* (latest available data), below the OECD average (34.2%) by 6.4 percentage points, and above the LAC and Africa (21)* averages (22.8% and 18.2%, respectively).

Revenue Statistics in Asian and Pacific Economies 2019: Key findings for Tokelau

Tokelau's tax-to-GDP ratio was 14.2% in 2017, below the OECD average (34.2%) by 20.0 percentage points, and also below the LAC and Africa (21)* averages (22.8% and 18.2%, respectively).

Revenue Statistics in Asian and Pacific Economies 2019: Key findings for the Solomon Islands

The Solomon Islands' tax-to-GDP ratio was 25.3% in 2017, below the OECD average (34.2%) by 8.9 percentage points, and above the LAC and Africa (21)* averages (22.8% and 18.2%, respectively).

Revenue Statistics in Asian and Pacific Economies 2019: Key findings for the Philippines

The Philippines' tax-to-GDP ratio was 17.5% in 2017, below the OECD average (34.2%) by 16.6 percentage points, and also below the LAC and Africa (21)* averages (22.8% and 18.2%, respectively).