Latest Documents

OECD releases main data from Effective Carbon Rates 2021

A preview released today of the OECD’s Effective Carbon Rates 2021 report looks at the excise taxes, carbon taxes and emissions permit prices that effectively result in a carbon price in the 44 OECD and G20 countries, which account for 80% of global carbon emissions from energy.

Article de blog : Pourquoi les pays en développement devraient taxer la consommation de carbone alors même que les économies avancées sont très loin du compte ?

Jonas Teusch et Konstantinos Theodoropoulos (Centre de politique et d'administration fiscales de l'OCDE) explorent la question dans leur article de blog sur la taxation de la consommation d'énergie au service du développement durable.

Taxer la consommation d'énergie au service du développement durable

Les programmes de relance économique offrent aux pays l'occasion de privilégier des stratégies de développement durable, tout en prenant les mesures nécessaires à la mobilisation des ressources intérieures. Un développement durable suppose que les stratégies de développement soient en phase avec les objectifs en matière de changement climatique.

Article de blog : Soutien fiscal en faveur de la philanthropie : trouver le juste équilibre

Par Pascal Saint-Amans, Directeur du Centre de politique et d’administration fiscales de l’OCDE, et Henry Peter, Directeur du Centre en philanthropie de l’Université de Genève.

La fiscalité et la philanthropie

Taxing Energy Use: Key findings for the Netherlands

This country note explains how the Netherlands 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.

Tax Expenditures and Corrective Taxes in Chile: A joint IMF/OECD Assessment

In response to a request from the Minister of Finance of Chile, a remote mission was conducted by a joint team of staff from the IMF and the OECD secretariat from April to October 2020. The mission's main purpose was to assist the Minister of Finance with technical support to review Chile's tax expenditure methodology and its corrective excise taxes. This report reflects the findings of the mission.

Media Advisory - Release of Revenue Statistics in Africa 2020

The fifth edition of the tax policy publication Revenue Statistics in Africawill be launched on Thursday, 12 November 2020. The report provides an overview of the main taxation trends from 1990 to 2018 in 30 countries, including Chad, Lesotho, Malawi, and Namibia for the first time.

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.