Latest Documents

Blog post: Why should developing countries implement carbon pricing when even advanced economies fall woefully short?

Jonas Teusch and Konstantinos Theodoropoulos (OECD Centre for Tax Policy and Administration) explore the issue in their joint Development Matters blog post on taxing energy use for sustainable development.

Taxing Energy Use for Sustainable Development: Opportunities for energy tax and subsidy reform in selected developing and emerging economies

This report presents results for 15 developing and emerging market economies. The results include data and indicators to support carbon pricing reforms in these countries, and compares their macro-economic and policy context to OECD countries.

Global Revenue Statistics Database

Statistics on tax revenue are the foundation for analysis of tax and customs policies. Comparable and reliable statistics are critical to undertake such analysis and to develop better tax policies. The new Global Revenue Statistics Database is a major progress in providing comparable and reliable tax revenue data for a large coverage of countries from all regions of the world.

Taxation and Philanthropy

Blog post: Tax support for Philanthropy: striking the right balance

By Pascal Saint-Amans, Director, OECD Centre for Tax Policy and Administration, and Henry Peter, Head, Geneva Centre for Philanthropy

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.