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  • 17-février-2021

    Français

    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.

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  • 25-janvier-2021

    Français

    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.

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  • 22-décembre-2020

    Français

    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.

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  • 22-décembre-2020

    Français

    La fiscalité et la philanthropie

    Ce rapport présente un examen détaillé du traitement fiscal des organismes et dons philanthropiques dans 40 pays membres et partenaires de l'OCDE. Le rapport examine d'abord les divers arguments pour et contre l’octroi d’un traitement fiscal préférentiel à la philanthropie. Il examine ensuite le traitement fiscal des entités et dons philanthropiques dans les 40 pays ayant pris part à l’étude, sous un angle à la fois national et transfrontalier. S'appuyant sur cette analyse, le rapport met enfin en évidence un éventail d'options potentielles de politique fiscale que les pays peuvent envisager.
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  • 25-November-2020

    English, PDF, 1,313kb

    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.

  • 23-November-2020

    English

    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.

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  • 5-November-2020

    English

    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.

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  • 29-October-2020

    English

    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.

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  • 28-October-2020

    English, PDF, 1,069kb

    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.

  • 12-October-2020

    English

    Corporate taxation and investment of multinational firms - Evidence from firm-level data

    This paper explores the effect of corporate taxes on the investment of multinational enterprises (MNEs), and whether this effect differs across MNE groups depending on their profitability rate. Firm-level analysis conducted on a cross-country panel of MNE entities confirms the earlier finding that MNE investment in a jurisdiction is negatively affected by effective corporate tax rate increases in that jurisdiction. The analysis also suggests that the tax sensitivity of MNE investment differs across entities belonging to different MNE groups, with a U-shape relationship between tax sensitivity and MNE group profitability. Entities belonging to groups with negative profitability or relatively high profitability rates are found to be relatively less sensitive than those belonging to groups with lower but positive profitability rates. For example, the estimated tax sensitivity of firms in MNE groups with a profitability rate above 10% is found to be nearly half the sensitivity of a firm in an MNE group with a profitability rate between 0% and 10%. This has implications with regard to the tax reform proposals currently under discussion by the OECD/G20 Inclusive Framework on BEPS, as this suggests that highly profitable MNE groups, which are more likely to be impacted by the proposals, may be less sensitive to taxes in their investment behaviour than the typical MNE.
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