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  • 29-July-2021

    English

    Corporate effective tax rates for R&D - The case of expenditure-based R&D tax incentives

    R&D tax incentives have become a widely used policy tool to promote business R&D. How do they shape firms’ incentives to invest in R&D? This paper contributes a methodology to construct forward-looking effective tax rates for an R&D investment that reflect the value of expenditure-based R&D tax incentives. The new OECD estimates cover 48 countries and consider the case of large profitable firms, accounting for the bulk of R&D in most economies. The results provide new insights into the generosity of R&D tax incentives from the perspective of firms that decide on whether or where to invest in R&D (extensive margin) and the level (intensive margin) of R&D investment. The generosity of the favourable tax treatment of R&D is shown to vary at the intensive and extensive margins, highlighting differences in countries’ strategies to support R&D through the tax system.

  • 16-July-2021

    English

    Reforming the taxation of housing in Israel

    This paper examines the taxation of housing in Israel, and proposes a set of reforms to improve the efficiency and fairness of the current system. Israel’s housing tax system faces similar problems to those of many other OECD countries. In particular, a bias arises in favour of owner-occupied property relative to rented property due to the non-taxation of imputed rents and most capital gains. That said, unlike many OECD countries, Israel taxes some owner-occupied capital gains (above a generous threshold) and generally does not allow mortgage interest relief for owner-occupied properties, reducing the extent of the distortion more than in many countries. As with most OECD countries, Israel levies highly distortionary transaction taxes, although a zero-rate band significantly limits the number of owner-occupied house purchases subject to the tax. Additionally, Israel’s recurrent property tax (the Arnona) faces a number of design problems, while the tax rules for rental income are complex and subject to significant tax evasion. To address these concerns, a reform package is proposed that involves a gradual and broadly revenue-neutral shift away from transaction taxes towards recurrent taxation of residential property, via increases in both the recurrent property tax and rental income taxation. The redesign of the recurrent property tax from an area-based to a market value-based tax is also proposed, as are a number of more technical reforms.

  • 22-April-2021

    English, Excel, 286kb

    Database: Country tax measures during the COVID-19 pandemic

    Latest data on tax measures taken by governments so far in response to the COVID-19 pandemic.

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  • 7-April-2021

    English, PDF, 2,488kb

    OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Italy, April 2021)

    Reports on the latest developments in the international tax agenda. Outlines new reports on: tax measures introduced in response to COVID-19 (OECD); and tax policy and climate change (IMF/OECD). Provides an update on G20 tax deliverables including tax transparency, BEPS implementation, supporting developing countries, tax certainty and addressing tax evasion. Overviews ongoing work to address tax challenges arising from digitalisation.

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  • 26-February-2021

    English, PDF, 2,338kb

    OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Italy, February 2021)

    In addition to an update on the progress we are making to address the tax challenges arising from the digitalisation of the economy, the report also provides an update on the other G20 tax deliverables (tax transparency, implementation of the BEPS measures and capacity building to support developing countries), which continue to produce successful results.

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  • 18-February-2021

    English

    Podcast: Tax in a digital world: Why new international rules matter for everyone

    The OECD has been leading international talks to address the tax challenges arising from the digitalisation of the economy, and is aiming towards a landmark agreement on new tax rules in 2021. Grace Perez-Navarro, Deputy Director of the OECD Centre for Tax Policy and Administration, explains the issues.

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  • 19-janvier-2021

    Français

    Dynamiques du développement en Afrique 2021 - Transformation digitale et qualité de l'emploi

    Dynamiques du développement en Afrique tire les leçons des expériences des cinq régions du continent – Afrique australe, centrale, de l'Est, du Nord et de l'Ouest – pour développer des recommandations en matière de politiques publiques et partager les bonnes pratiques. Étayé par les plus récentes statistiques, son décryptage des dynamiques de développement vise à permettre aux leaders africains de réaliser la vision stratégique de l’Agenda 2063 à tous les niveaux : continental, régional, national et local. L'édition 2021, dorénavant publiée en début d’année, explore le potentiel de la transformation digitale pour créer des emplois de qualité et réaliser l'Agenda 2063, en vue de renforcer la résilience des économies africaines face à la récession mondiale déclenchée par la pandémie de COVID-19. Le rapport cible quatre types d’action publique pour soutenir la transformation digitale de l'Afrique : réduire la fracture digitale ; soutenir l'innovation locale ; dynamiser les travailleurs indépendants ; et accélérer l'harmonisation, la mise en œuvre et le suivi des stratégies digitales. Cette édition comprend un nouveau chapitre examinant les perspectives de financement du développement de l'Afrique face à la crise économique mondiale de 2020. Dynamiques du développement en Afrique a pour vocation de nourrir le débat entre les membres de l’Union africaine, ainsi qu’avec les citoyens, entrepreneurs et chercheurs. Son ambition est de participer à une nouvelle coopération entre pays et entre régions, qui soit tournée vers l’apprentissage mutuel et la préservation de nos biens communs. Ce rapport est le fruit de la coopération entre la Commission de l’Union africaine et le Centre de développement de l’OCDE.
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  • 23-November-2020

    English, PDF, 4,190kb

    OECD Secretary-General Tax Report to G20 Leaders (Saudi Arabia, November 2020)

    This report contains two parts. Part I reports on the activities and achievements in the OECD’s international tax agenda. Part II reports on the activities and achievements of the Global Forum on Transparency and Exchange of Information for Tax Purposes.

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  • 12-October-2020

    English, PDF, 3,615kb

    OECD Secretary-General Tax Report to G20 Finance Ministers and Central Bank Governors (Saudi Arabia, October 2020)

    In addition to an update on the progress we are making to address the tax challenges arising from the digitalisation of the economy, the report provides the latest progress on other G20 deliverables: notably on tax transparency with the 2019 AEOI figures, implementation of the BEPS standards & capacity building for developing countries.

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