Share

Latest Documents


  • 25-April-2024

    English

    Taxing Wages 2024 - Tax and Gender through the Lens of the Second Earner

    This annual publication provides details of taxes paid on wages in OECD countries. This year’s edition focuses on fiscal incentives for second earners in the OECD and how tax policy might contribute to gender gaps in labour market outcomes. For the year 2023, the report also examines personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows average and marginal effective tax rates on labour costs for eight different household types, which vary by income level and household composition (single persons, single parents, one or two earner couples with or without children). The average tax rates measure the part of gross wage earnings or labour costs taken in tax and social security contributions, both before and after cash benefits, and the marginal tax rates the part of a small increase of gross earnings or labour costs that is paid in these levies.

  • 26-March-2024

    English

    Mobilising Tax Revenues to Finance the Health System in Cameroon

    This report identifies tax measures that will allow Cameroon to mobilise additional revenues to finance its health care system.

    Related Documents

  • 6-December-2023

    English

    Revenue Statistics 2023 - Tax Revenue Buoyancy in OECD Countries

    Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses, and they are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It 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 tax revenue buoyancy in OECD countries.

  • 6-December-2023

    English

    Global energy crisis and government responses drive a significant fall in tax levels in OECD countries

    High energy prices triggered by Russia’s war of aggression against Ukraine prompted governments to reduce excise taxes during 2022, leading to lower tax levels in many countries, according to new OECD analysis.

    Related Documents

  • 27-November-2023

    English

    Effective Carbon Rates 2023

    This fourth edition of Effective Carbon Rates provides an overview of the carbon pricing landscape, examining fuel excise taxes, carbon taxes, and emissions trading systems (ETSs) through 2021, with updates on developments until 2023.

    Related Documents

  • 27-November-2023

    English

    Fuel taxes less resilient than emission permit prices amid high inflation

    Tax rates in the road transport sector decreased in a large majority of OECD and G20 countries between 2021 and 2023, due in part to government support and high inflation, eroding the carbon pricing signals designed to alter consumer behaviour and help countries meet climate change objectives, according to a new OECD report.

    Related Documents

  • 21-November-2023

    English

    Multinational enterprises continue reporting low-taxed profit, even in jurisdictions with high corporate tax rates, underlining need for global tax reform

    Jurisdictions with high tax rates account for more than half of the low-taxed profits reported globally by multinational enterprises (MNEs), according to new OECD analysis.

    Related Documents

  • 21-November-2023

    English

    Corporate Tax Statistics 2023

    Corporate Tax Statistics 2023, a flagship publication of the OECD, provides comprehensive insights into corporate tax systems and the tax and economic activities of thousands of multinational enterprises operating around the world.

    Related Documents

  • 31-October-2023

    English

    Revenue Statistics in Africa 2023

    This annual publication compiles comparable tax revenue and non-tax revenue statistics for 33 countries in Africa: Botswana, Burkina Faso, Cabo Verde, Cameroon, Chad, the Republic of the Congo, the Democratic Republic of the Congo, Côte d’Ivoire, Egypt, Equatorial Guinea, Eswatini, Gabon, Ghana, Guinea, Kenya, Lesotho, Madagascar, Malawi, Mali, Mauritania, Mauritius, Morocco, Namibia, Niger, Nigeria, Rwanda, Senegal, Seychelles, Sierra Leone, South Africa, Togo, Tunisia and Uganda. The report extends the well-established methodology on the classification of public revenues set out in the OECD Interpretative Guide to African countries, thereby enabling comparison of tax levels and tax structures not only across the continent but also with the OECD, Latin America and the Caribbean, and Asia and the Pacific. Data on African countries presented in this publication are also included in the OECD’s Global Revenue Statistics database, which is a fundamental reference for analysis of domestic resource mobilisation. This edition includes a special feature on the VAT Digital Toolkit for Africa. The publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF), with the financial support of the European Union. SPECIAL FEATURE: VAT DIGITAL TOOLKIT FOR AFRICA

  • 31-October-2023

    English

    Africa's tax revenues remain below pre-pandemic levels in 2021 as financing challenges worsen

    Africa’s average tax-to-GDP ratio was 15.6% in 2021, unchanged from the previous year and remaining below its pre-pandemic levels, according to the 2023 edition of Revenue Statistics in Africa released today.

    Related Documents
    • 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 > >>