By Date

26-September-2016

English

Taxing Wages in Latin America and the Caribbean 2016

This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits received by in-work families.It illustrates how these taxes and benefits are calculated in each member country and examines how they impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings.The publication shows the amounts of taxes and social security contributions levied and cash benefits received for eight different family types which vary by a combination of household composition and household type. It also presents the resulting average and marginal tax rates (i.e. the tax burden). Average tax rates show that part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and after cash benefits). Marginal tax rates show the part of a small increase of gross earnings or total labour costs that is paid in these levies.The data presented can be used in academic research and to analyse tax, social and economic policies in Latin America and the Caribbean.

26-September-2016

English

Remarks at ratification of the Multilateral Convention for Mutual Administrative Assistance in Tax Matters by Switzerland

This ratification marks the latest move in Switzerland’s significant efforts of recent years to implement the international standards on tax transparency.

26-September-2016

English

Effective Carbon Rates - Pricing CO2 through Taxes and Emissions Trading Systems

To tackle climate change, CO2 emissions need to be cut. Pricing carbon is one of the most effective and lowest-cost ways of inducing such cuts. This report presents the first full analysis of the use of carbon pricing on energy in 41 OECD and G20 economies, covering 80% of global energy use and of CO2 emissions. The analysis takes a comprehensive view of carbon prices, including specific taxes on energy use, carbon taxes and tradable emission permit prices. It shows the entire distribution of effective carbon rates by country and the composition of effective carbon rates by six economic sectors within each country. Carbon prices are seen to be often very low, but some countries price significant shares of their carbon emissions. The ‘carbon pricing gap’, a synthetic indicator showing the extent to which effective carbon rates fall short of pricing emissions at EUR 30 per tonne, the low-end estimate of the cost of carbon used in this study, sheds light on potential ways of strengthening carbon pricing.

26-September-2016

English

Carbon pricing efforts are falling short, but even modest collective action can deliver significant progress, OECD says

Current carbon prices are falling short of the levels needed to reduce greenhouse gas emissions driving climate change, but even moderate price increases could have a significant impact, according to new OECD research.

Also AvailableEgalement disponible(s)

炭素価格制度（カーボンプライシング）の取り組みは不十分だが、集団的行動により大きな進歩が期待できる

26-September-2016

English

Latin America and the Caribbean: Low personal income taxes lead to lower taxes on wages compared with OECD

Taxes on the labour income of the average worker in Latin American and Caribbean (LAC) countries totalled 21.7% of total labour costs in 2013, one-third lower than in OECD countries, where the average was 35.9%, according to the first edition of Taxing Wages in Latin America and the Caribbean.

Also AvailableEgalement disponible(s)

26-September-2016

English, PDF, 519kb

Environmental taxes: Key findings for Sweden

This country note provides an environmental tax and carbon pricing profile for Sweden. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

26-September-2016

English, PDF, 513kb

Environmental taxes: Key findings for the Netherlands

This country note provides an environmental tax and carbon pricing profile for the Netherlands. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

26-September-2016

English, PDF, 513kb

Environmental taxes: Key findings for the United States

This country note provides an environmental tax and carbon pricing profile for the United States. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

26-September-2016

English, PDF, 512kb

Environmental taxes: Key findings for France

This country note provides an environmental tax and carbon pricing profile for France. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

26-September-2016

English, PDF, 512kb

Environmental taxes: Key findings for Hungary

This country note provides an environmental tax and carbon pricing profile for Hungary. It shows environmentally related tax revenues, taxes on energy use and effective carbon rates.

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