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Tax policy analysis

Focus

  • Corporate Tax Statistics

    This 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

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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

This publication presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. This year’s edition includes a special feature on the impact of COVID-19 on OECD tax revenues.

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

This report brings together a range of valuable information to support the analysis of corporate taxation and base erosion and profit shifting (BEPS) practices. It includes data on corporate tax rates, revenues, effective tax rates, and tax incentives for R&D and innovation amongst other data series.

The seventh edition of Revenue Statistics in Africa provides an overview of the main taxation trends from 1990 to 2020 in 31 African countries.

This report tracks how explicit carbon prices, energy taxes and subsidies have evolved between 2018 and 2021. The report covers 71 countries, which together account for approximately 80% of global GHG emissions and energy use. Explicit carbon prices, as well as energy taxes and subsidies, are detailed by country, sector, product and instrument.

The seventh edition of this annual publication provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the tax policy reforms introduced or announced in 71 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries, for the 2021 calendar year.

An in-depth assessment of Colombia’s tax expenditure reporting practices and makes specific recommendations as to how the measurement of tax expenditures and their reporting can be improved. In particular, the review introduces a benchmark for the corporate and personal income tax and the value-added tax and calculates revenue forgone from income tax expenditures.

This annual publication compiles comparable tax revenue and non-tax revenue statistics for 28 countries in the Asia-Pacific region.

This study provides a comparative assessment of housing tax policies in OECD countries and identifies options for reform.

This report examines the level, composition and evolution of the tax burden in Chile and explores whether tax revenues in Chile are converging to the levels raised in other OECD countries.

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

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

This report provides the first cross-country overview of governments' approaches to tax policy and gender, including reforms undertaken to date and potential areas of explicit and implicit gender bias.

This report takes stock of how carbon prices have evolved across G20 economies between 2018 and 2021. It estimates carbon prices resulting from carbon taxes, emissions trading systems, and fuel excise taxes.

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 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 compare their macroeconomic and policy context to OECD 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.

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

This report provides 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.