Mark | Date Date | Title Title | |||
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No. 59 | 14 Feb 2023 |
La conception des régimes d’imposition forfaitaire
Les régimes d’imposition forfaitaire, aussi appelés régimes simplifiés d’imposition, simplifient le processus de mise en conformité fiscale pour les micro et petites entreprises. En réduisant les coûts de mise en conformité fiscale et en offrant des... |
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No. 60 | 20 Apr 2023 |
Design features of income-based tax incentives for R&D and innovation
Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key... |
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No. 61 | 25 May 2023 |
Net effective carbon rates
Building on an approach pioneered in the OECD’s Taxing Energy Use for Sustainable Development report, this paper develops a methodology to estimate effective carbon rates net of pre-tax fossil fuel support: the Net Effective Carbon Rates (Net ECR).... |
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No. 63 | 27 Jul 2023 |
Effective tax rates for R&D intangibles
Tax incentives such as intellectual property regimes provide for reduced taxation of the income derived from research, development, and innovation related activities. By doing so, they lower the overall tax burden from investing in certain qualified... |
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No. 62 | 27 Jul 2023 |
A time series perspective on income-based tax support for R&D and innovation
The use of tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, has accelerated over the last two decades. The... |
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No. 64 | 27 Jul 2023 |
Tax and Investment by Multinational Enterprises
This paper investigates two closely related questions concerning the responses of Multi-National Enterprise (MNE) investment to corporate income taxation using a panel of unconsolidated subsidiary-level and consolidated group-level data from the... |
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No. 65 | 28 Aug 2023 |
The taxation of labour vs. capital income
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... |
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No. 66 | 11 Oct 2023 |
Update to the economic impact assessment of pillar one
This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed... |
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No. 67 | 21 Nov 2023 |
Effective tax rates of MNEs
The effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax rates or... |
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No. 68 | 09 Jan 2024 |
The Global Minimum Tax and the taxation of MNE profit
The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially... |
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No. 69 | 19 Mar 2024 |
The design of presumptive tax regimes in selected countries
Presumptive tax regimes (also known as simplified tax regimes) intend to reduce tax compliance costs for micro and small businesses (and enforcement costs for the tax administration) while levying a lower tax burden as compared to the standard tax... |
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No. 70 | 07 Oct 2024 |
Tax arbitrage through closely held businesses
This paper explores tax arbitrage incentives and behaviours in OECD countries, and their implications for tax systems more broadly. It focuses on how OECD tax systems might encourage business owners, in particular owners of unincorporated businesses... |
OECD Taxation Working Papers
English, French
- ISSN: 22235558 (online)
- https://doi.org/10.1787/22235558
61 - 72 of 72 results
La conception des régimes d’imposition forfaitaire
Mariona Mas-Montserrat, Céline Colin, Eugénie Ribault and Bert Brys
14 Feb 2023
Les régimes d’imposition forfaitaire, aussi appelés régimes simplifiés d’imposition, simplifient le processus de mise en conformité fiscale pour les micro et petites entreprises. En réduisant les coûts de mise en conformité fiscale et en offrant des...
Design features of income-based tax incentives for R&D and innovation
Ana Cinta González Cabral, Pierce O’Reilly, Silvia Appelt, Fernando Galindo-Rueda and Tibor Hanappi
20 Apr 2023
Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key...
Net effective carbon rates
Grégoire Garsous, Mark Mateo, Jonas Teusch, Konstantinos Theodoropoulos, Astrid Tricaud and Kurt van Dender
25 May 2023
Building on an approach pioneered in the OECD’s Taxing Energy Use for Sustainable Development report, this paper develops a methodology to estimate effective carbon rates net of pre-tax fossil fuel support: the Net Effective Carbon Rates (Net ECR)....
Effective tax rates for R&D intangibles
Ana Cinta González Cabral, Tibor Hanappi, Silvia Appelt, Fernando Galindo-Rueda and Pierce O’Reilly
27 Jul 2023
Tax incentives such as intellectual property regimes provide for reduced taxation of the income derived from research, development, and innovation related activities. By doing so, they lower the overall tax burden from investing in certain qualified...
A time series perspective on income-based tax support for R&D and innovation
Ana Cinta González Cabral, Silvia Appelt, Tibor Hanappi, Fernando Galindo-Rueda, Pierce O’Reilly and Massimo Bucci
27 Jul 2023
The use of tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, has accelerated over the last two decades. The...
Tax and Investment by Multinational Enterprises
Tibor Hanappi and David Whyman
27 Jul 2023
This paper investigates two closely related questions concerning the responses of Multi-National Enterprise (MNE) investment to corporate income taxation using a panel of unconsolidated subsidiary-level and consolidated group-level data from the...
The taxation of labour vs. capital income
Diana Hourani, Bethany Millar-Powell, Sarah Perret and Antonia Ramm
28 Aug 2023
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...
Update to the economic impact assessment of pillar one
Pierce O’Reilly, Tibor Hanappi, Samuel Delpeuch, Felix Hugger and David Whyman
11 Oct 2023
This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed...
Effective tax rates of MNEs
Felix Hugger, Ana Cinta González Cabral and Pierce O’Reilly
21 Nov 2023
The effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax rates or...
The Global Minimum Tax and the taxation of MNE profit
Felix Hugger, Ana Cinta González Cabral, Massimo Bucci, Maria Gesualdo and Pierce O’Reilly
09 Jan 2024
The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially...
The design of presumptive tax regimes in selected countries
Mariona Mas-Montserrat, Céline Colin and Bert Brys
19 Mar 2024
Presumptive tax regimes (also known as simplified tax regimes) intend to reduce tax compliance costs for micro and small businesses (and enforcement costs for the tax administration) while levying a lower tax burden as compared to the standard tax...
Tax arbitrage through closely held businesses
Tom Zawisza, Sarah Perret, Pierce O’Reilly and Antonia Ramm
07 Oct 2024
This paper explores tax arbitrage incentives and behaviours in OECD countries, and their implications for tax systems more broadly. It focuses on how OECD tax systems might encourage business owners, in particular owners of unincorporated businesses...