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Tax policy analysis

Focus

  • COVID-19: Tax policy responses

    With tax playing an important role in the response to the Covid-19 pandemic, the OECD has developed this compilation of tax policy measures taken by governments so far.

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  • Tax and the environment

    The OECD's work on tax and the environment investigates to what extent countries harness the power of taxes and tradable permit systems for environmental and climate policy.

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  • Country reviews and advice

    The OECD monitors tax reform trends across countries and conducts country-specific tax policy reviews, with a view to informing and guiding governments in their tax reform efforts.

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The OECD’s work on tax policy and statistics focuses on providing internationally comparable revenue statistics and offers high-quality economic analysis and tax policy advice. Read more about our work.

 

 

With tax playing an important role in the response to the coronavirus (COVID-19) pandemic, the OECD has outlined a range of tax measures governments could adopt to curb the economic fallout of the crisis, and has developed a compilation of all tax measures taken by governments so far.

TAX POLICY

TAX ADMINISTRATION

TRANSFER PRICING

TAX TREATIES


For more information, visit our dedicated COVID-19 hub.

 

What's New

 

Data

The OECD tax database webpage presents the latest available rates and thresholds data for OECD member countries and members of the Inclusive Framework on BEPS. This data is supplied either directly by the countries, or is taken from the publications written by the Tax policy and Statistics Division team.

 Data on:

  • Personal income tax rates
  • Social security contributions
  • The tax burden on wage income
  • Corporate and capital income taxes
  • Taxes on consumption (VAT/Rates and Excise)

PUBLICATIONS

The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and improving efficiency in OECD countries. Providing background on the distribution and evolution of household wealth and inheritances, assesses the case for and against inheritance taxation drawing on existing theoretical and empirical literature, and examines the design of inheritance, estate and gift taxes in OECD member countries.

This report measures carbon pricing of CO2-emissions from energy use in 44 OECD and G20 countries, covering 80% of world emissions.

This annual flagship publication provides details of taxes paid on wages in OECD member countries.

This annual publication compiles comparable tax revenue statistics for 27 countries in Latin America and the Caribbean.

The report provides an overview of the tax measures introduced during the COVID-19 crisis across almost 70 jurisdictions. 

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

A unique set of detailed and internationally comparable tax revenue data in a common format for all OECD member countries.

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries.

Revenue Statistics in Africa compiles comparable tax revenue and non-tax revenue statistics for 30 countries in Africa.

This report provides key insights and a number of considerations to help policymakers wishing to improve their tax policy frameworks for virtual currencies.

Revenue Statistics in Asian and Pacific Economies compiles comparable tax revenue and non-tax revenue statistics for 21 countries in the Asia and Pacific region.

The Corporate Tax Statistics database is intended to assist in the study of corporate tax policy and expand the quality and range of data available for the analysis of base erosion and profit shifting (BEPS)

A report providing a detailed review of the taxation of household savings in 40 OECD and partner countries. It examines the different approaches that countries take to taxing household savings.

This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality.

This Tax Policy Study on Taxation and Skills examines how tax policy can encourage skills development in OECD member countries.