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  • 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.

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  • 13-September-2023

    English

    Tax Policy Reforms 2023 - OECD and Selected Partner Economies

    This is the eighth edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that 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 2022 in 75 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries. The publication provides an overview of the macroeconomic environment and tax revenue context in which these tax reforms were made, highlighting how governments used tax policy to respond to elevated inflation levels, as well as to address long-run structural challenges.

  • 8-September-2023

    English

    The Platform for Collaboration on Tax releases new report on carbon pricing metrics

    The report aims to help policymakers, businesses and other stakeholders strengthen their understanding of different carbon pricing metrics of the four largest international organizations, the IMF, OECD, UN and World Bank Group.

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  • 28-August-2023

    English

    The taxation of labour vs. capital income - A focus on high earners

    This working paper presents novel analysis comparing in a consistent way the tax treatment of labour and capital income across OECD countries, through stylised effective tax rates (ETRs). It shows that dividend income and capital gains are generally subject to lower ETRs than wage income at the personal level. In many countries, capital income is also tax-favoured even when considering taxes paid by both firms and individuals, although the gap between labour and capital income taxation tends to be smaller than when considering only personal-level taxes. The gap between ETRs on labour and capital income varies between countries and grows with income levels in some. The paper highlights that differential tax treatment of labour and capital income can affect the efficiency and equity of tax systems.

  • 25-July-2023

    English

    Modest recovery in Asia-Pacific tax revenues as the after-effects of COVID-19 weigh on tourism

    Tax-to-GDP ratios remained below pre-pandemic levels in a majority of economies in the Asia-Pacific region in 2021, according to a new OECD report released today.

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  • 25-July-2023

    English

    Revenue Statistics in Asia and the Pacific 2023 - Strengthening Property Taxation in Asia

    This annual publication compiles comparable tax revenue statistics for 30 economies, including Armenia, Australia, Bangladesh, Bhutan, Cambodia, People’s Republic of China, Cook Islands, Fiji, Indonesia, Japan, Georgia, Kazakhstan, Korea, Kyrgyzstan, Lao People’s Democratic Republic, Malaysia, Maldives, Mongolia, Nauru, New Zealand, Pakistan, Papua New Guinea, Philippines, Samoa, Singapore, Solomon Islands, Thailand, Tokelau, Vanuatu and Viet Nam. Additionally, it provides information on non-tax revenues for selected economies. The publication applies the OECD Revenue Statistics methodology to Asian and Pacific economies, facilitating consistent comparison of tax levels and structures within the region as well as globally. This tenth edition of the report includes a special feature on strengthening property taxation in Asia. The publication is jointly produced by the OECD’s Centre for Tax Policy and Administration and the OECD Development Centre, in co-operation with the Asian Development Bank, the Pacific Islands Tax Administrators Association and the Pacific Community.

  • 20-July-2023

    English

    Revenue Statistics in Asia and the Pacific 2023 to be released on Tuesday 25 July at 11:00 AM CEST

    Revenue Statistics in Asia and the Pacific presents key indicators to track progress on domestic resource mobilisation and to inform the tax policies required to fill the financing gap for the Sustainable Development Goals and to build sustainable public finances after the COVID-19 crisis.

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  • 16-May-2023

    English

    Latin America and the Caribbean: Economic recovery and higher commodity prices drive rebound in tax revenues

    Tax revenues as a share of GDP in Latin America and the Caribbean (LAC) rebounded to their pre-pandemic level in 2021 amid an economic recovery and higher commodity prices, according to a new report.

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  • 9-March-2023

    English

    Environmental Tax Policy Review of Andalusia

    EU Funded Note The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
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