23-October-2017
English
Every worker and employer is directly affected by taxes on wages. Taxation is one of the principal ways we finance public services. It also helps us achieve important social objectives, such as redistributing wealth to address inequalities. But as the OECD’s annual Taxing Wages points out, tax policies on labour income may have an impact on individuals’ behaviour with respect to the labour market or their consumption habits.
11-May-2017
English
Reducing air pollution and mitigating climate change risks such as storms, floods and sea level rise calls for higher taxes on domestic energy use. Taking one third of the revenues raised through such taxes to fund cash transfers, will make it easier for households to pay their energy bills, not harder.
6-April-2017
English
In many OECD countries, student debt is rising, and in many others, public debts are persistently high. How can policy makers decide on the right financing mix for students and governments? This is where taxes have an important role to play. In a nutshell, delivering educational services will depend on taxes, and good tax income will depend on good educational services.
24-June-2016
English
While the digital economy cannot be separated out from the rest of the economy, it is equally clear that some specific features of the digital economy may exacerbate the risks of base erosion and profit shifting for tax purposes–namely mobility (e.g. intangibles, business functions), reliance on data (and other forms of user input), network effects, and the spread of multi-sided business models.
18-November-2015
English
Conventional wisdom holds that countries with lower taxes attract higher levels of foreign direct investment (FDI). At first glance, this intuitive assumption seems to be supported by the evidence but is this true?. Pierre Poret, Deputy Director of the OECD Financial and Enterprise Affairs Directorate takes a closer look.
9-July-2015
English
Meeting budgetary targets is hard enough in any country, but for developing countries struggling to lift their economies, it can seem a near impossible task. However, governments and local authorities everywhere in the world have a duty to provide public and social services for their citizens, and infrastructure that will attract investors. Tax revenues are therefore vital for meeting public demands as well as development aspirations.
13-November-2014
English
In September the OECD presented its first package of recommendations to the G20 for an international approach to stopping artificial tax base erosion and profit shifting. Seven recommendations were proposed as part of the 15-point BEPS Action Plan.
13-November-2014
English
“Life is full of alternatives but no choice.” G20 leaders at the summit in Brisbane, Australia, in November should reflect on these words by Australian writer Patrick White, a Nobel Laureate, as they prepare their economic strategies for the years to come.
14-March-2014
English
This OECD Skills Strategy Spotlight sets out how the tax code affects skills development decisions, individuals’ and companies' skills decisions.
6-November-2013
English
Being effective in government depends on navigating a complex multi-layered edifice, with different hierarchies, committees, and reporting structures within departments and ministries, and between national and local authorities. Explaining exactly how intergovernmental relations work is particularly problematic where taxation and public spending is concerned.