Mark | Date Date | Title Title | |||
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No. 31 | 05 Jul 2017 |
The environmental tax and subsidy reform in Mexico
In a bold policy effort, Mexico recently moved away from subsidies to transport fuels, increased tax rates on these fuels and introduced a carbon tax. This paper analyses these reforms using a broad set of criteria that consider the main practical... |
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No. 30 | 11 May 2017 |
The impact of energy taxes on the affordability of domestic energy
Energy affordability can be defined as a household’s ability to pay for necessary levels of energy use within normal spending patterns. This paper uses three indicators to measure energy affordability risk in 20 OECD countries. Energy affordability... |
|||
No. 29 | 14 Dec 2016 |
The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women
This paper examines the impact of tax and benefit systems on the incentives for second earners to enter formal employment. The paper highlights how various tax design features create greater participation disincentives for second earners than for... |
|||
No. 28 | 11 Nov 2016 |
Distinguishing between “normal” and “excess” returns for tax policy
This paper explores the practical challenges tax policy analysts face when trying to apply differential taxation to “normal” and “excess” returns. The distinction between these two elements is being increasingly used in tax policy. The problem is... |
|||
No. 27 | 13 Sept 2016 |
Fiscal incentives for R&D and innovation in a diverse world
Public policy has an important role to play in promoting research and development (R&D) the development, diffusion, and use of new knowledge and innovations. Fiscal incentives, including tax policies, should be directed at specific barriers,... |
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No. 26 | 18 Jul 2016 |
Tax Design for Inclusive Economic Growth
This paper examines how the design features of countries’ tax systems can be strengthened to support inclusive economic growth. In the context of the OECD’s New Approaches to Economic Challenges (NAEC) initiative, this paper seeks to re-assess the... |
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No. 25 | 01 Jul 2016 |
From a Developing to an Emerging Economy: Côte d'Ivoire's Tax Policy Challenges
Côte d’Ivoire aims at reaching emerging country status by 2020. However, Côte d'Ivoire's tax revenues are not sufficient to finance its growing needs for public investment in infrastructure, education and health. Tax policy is not just a question of... |
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No. 24 | 10 Mar 2016 |
Taxation of Knowledge-Based Capital
This paper extends the tax analysis of knowledge-based capital (KBC) in several dimensions. The paper analyses non-R&D KBC: computer software, architectural and engineering designs, and economic competencies which account for over 70% of total KBC.... |
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No. 23 | 01 May 2015 |
The distributional effects of energy taxes
New evidence for 21 OECD countries shows that the distributional effects of energy taxes differ by energy carrier. On an expenditure basis, taxes on transport fuels are not regressive on average, as households in lower expenditure deciles spend a... |
|||
No. 22 | 12 Mar 2015 |
Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic
The Slovak Republic was among the fastest growing OECD economies in the last decade. It is broadly recognised that the 2004 tax reform contributed to this success. Ten years after this fundamental reform, however, the time has come to re-evaluate... |
|||
No. 21 | 11 Jul 2014 |
The Diesel Differential
Diesel and gasoline account for around 95% of energy used for road transport in the OECD and for the largest share of revenue from taxes on energy. In 33 out of 34 OECD countries, diesel fuel is taxed at lower rates than gasoline both in terms of... |
|||
No. 20 | 11 Jul 2014 |
Personal Tax Treatment of Company Cars and Commuting Expenses
Company cars form a large proportion of the car fleet in many OECD countries and are also influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use that car for personal purposes, personal... |
|||
No. 19 | 07 Nov 2013 |
Taxation of Dividend, Interest, and Capital Gain Income
This paper provides an overview of the differing ways in which capital income is taxed across the OECD. It provides an analytical framework which summarises the statutory tax treatment of dividend income, interest income and capital gains on shares... |
|||
No. 18 | 04 Sept 2013 |
Tax Policy and Tax Reform in the People's Republic of China
This paper compares the tax system in China with the tax system in OECD countries and the tax reforms China and OECD countries have implemented in the past. The analysis focuses on those taxes and tax issues which are currently on China’s reform... |
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No. 17 | 04 Sept 2013 |
The Tax Policy Landscape Five Years after the Crisis
The height of the economic and financial crisis is now well past, but its aftermath remains wide-ranging, with many OECD countries still some way from restoring strong and sustainable economic growth. Even before the Great Recession OECD economies... |
|||
No. 16 | 01 Aug 2013 |
Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries
This paper presents a new methodology to calculate effective tax rates on the marginal return on an investment in skills within a discounted cash-flow investment framework. This approach takes into account costs including forgone labour earnings and... |
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No. 15 | 20 Feb 2013 |
Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries
The statutory progressivity of the income taxes paid by wage earners, net of the standard cash benefits they receive, depend on the design and interaction of personal income taxes, social security contributions (SSCs) and cash benefits. In order to... |
|||
No. 14 | 12 Dec 2012 |
Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa
This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and South Africa (the “BIICS” countries). The paper highlights the key features of the taxation of labour income in these countries, and... |
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No. 13 | 17 Sept 2012 |
Taxes and Investment in Skills
This paper considers the influence of taxes on the financial incentive to invest in human capital and explores the tax treatment of private investment by individuals and employers in post-compulsory education and lifelong learning in 31 OECD... |
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No. 11 | 24 Jul 2012 |
Shifting from Social Security Contributions to Consumption Taxes
This paper investigates the merits of increasing work incentives for low-income workers by shifting part of the tax burden from social security contributions (SSC) to consumption taxes (specifically VAT) in 13 European OECD countries. Simulation... |
OECD Taxation Working Papers
English, French
- ISSN: 22235558 (online)
- https://doi.org/10.1787/22235558
41 - 60 of 71 results
The environmental tax and subsidy reform in Mexico
Johanna Arlinghaus and Kurt van Dender
05 Jul 2017
In a bold policy effort, Mexico recently moved away from subsidies to transport fuels, increased tax rates on these fuels and introduced a carbon tax. This paper analyses these reforms using a broad set of criteria that consider the main practical...
The impact of energy taxes on the affordability of domestic energy
Florens Flues and Kurt van Dender
11 May 2017
Energy affordability can be defined as a household’s ability to pay for necessary levels of energy use within normal spending patterns. This paper uses three indicators to measure energy affordability risk in 20 OECD countries. Energy affordability...
The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women
Alastair Thomas and Pierce O’Reilly
14 Dec 2016
This paper examines the impact of tax and benefit systems on the incentives for second earners to enter formal employment. The paper highlights how various tax design features create greater participation disincentives for second earners than for...
Distinguishing between “normal” and “excess” returns for tax policy
Hayley Reynolds and Thomas Neubig
11 Nov 2016
This paper explores the practical challenges tax policy analysts face when trying to apply differential taxation to “normal” and “excess” returns. The distinction between these two elements is being increasingly used in tax policy. The problem is...
Fiscal incentives for R&D and innovation in a diverse world
Thomas Neubig, Fernando Galindo-Rueda, Silvia Appelt, Chiara Criscuolo and Matej Bajgar
13 Sept 2016
Public policy has an important role to play in promoting research and development (R&D) the development, diffusion, and use of new knowledge and innovations. Fiscal incentives, including tax policies, should be directed at specific barriers,...
Tax Design for Inclusive Economic Growth
Bert Brys, Sarah Perret, Alastair Thomas and Pierce O’Reilly
18 Jul 2016
This paper examines how the design features of countries’ tax systems can be strengthened to support inclusive economic growth. In the context of the OECD’s New Approaches to Economic Challenges (NAEC) initiative, this paper seeks to re-assess the...
From a Developing to an Emerging Economy: Côte d'Ivoire's Tax Policy Challenges
Sarah Perret, Alain Charlet and Bert Brys
01 Jul 2016
Côte d’Ivoire aims at reaching emerging country status by 2020. However, Côte d'Ivoire's tax revenues are not sufficient to finance its growing needs for public investment in infrastructure, education and health. Tax policy is not just a question of...
Taxation of Knowledge-Based Capital
Alessandro Modica and Thomas Neubig
10 Mar 2016
This paper extends the tax analysis of knowledge-based capital (KBC) in several dimensions. The paper analyses non-R&D KBC: computer software, architectural and engineering designs, and economic competencies which account for over 70% of total KBC....
The distributional effects of energy taxes
Florens Flues and Alastair Thomas
01 May 2015
New evidence for 21 OECD countries shows that the distributional effects of energy taxes differ by energy carrier. On an expenditure basis, taxes on transport fuels are not regressive on average, as households in lower expenditure deciles spend a...
Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic
Ján Remeta, Sarah Perret, Martin Jareš and Bert Brys
12 Mar 2015
The Slovak Republic was among the fastest growing OECD economies in the last decade. It is broadly recognised that the 2004 tax reform contributed to this success. Ten years after this fundamental reform, however, the time has come to re-evaluate...
The Diesel Differential
Michelle Harding
11 Jul 2014
Diesel and gasoline account for around 95% of energy used for road transport in the OECD and for the largest share of revenue from taxes on energy. In 33 out of 34 OECD countries, diesel fuel is taxed at lower rates than gasoline both in terms of...
Personal Tax Treatment of Company Cars and Commuting Expenses
Michelle Harding
11 Jul 2014
Company cars form a large proportion of the car fleet in many OECD countries and are also influential in determining the composition of the wider vehicle fleet. When employees provided with a company car use that car for personal purposes, personal...
Taxation of Dividend, Interest, and Capital Gain Income
Michelle Harding
07 Nov 2013
This paper provides an overview of the differing ways in which capital income is taxed across the OECD. It provides an analytical framework which summarises the statutory tax treatment of dividend income, interest income and capital gains on shares...
Tax Policy and Tax Reform in the People's Republic of China
Bert Brys, Stephen Matthews, Richard Herd and Xiao Wang
04 Sept 2013
This paper compares the tax system in China with the tax system in OECD countries and the tax reforms China and OECD countries have implemented in the past. The analysis focuses on those taxes and tax issues which are currently on China’s reform...
The Tax Policy Landscape Five Years after the Crisis
Pierre LeBlanc, Stephen Matthews and Kirsti Mellbye
04 Sept 2013
The height of the economic and financial crisis is now well past, but its aftermath remains wide-ranging, with many OECD countries still some way from restoring strong and sustainable economic growth. Even before the Great Recession OECD economies...
Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries
Bert Brys and Carolina Torres
01 Aug 2013
This paper presents a new methodology to calculate effective tax rates on the marginal return on an investment in skills within a discounted cash-flow investment framework. This approach takes into account costs including forgone labour earnings and...
Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries
Dominique Paturot, Kirsti Mellbye and Bert Brys
20 Feb 2013
The statutory progressivity of the income taxes paid by wage earners, net of the standard cash benefits they receive, depend on the design and interaction of personal income taxes, social security contributions (SSCs) and cash benefits. In order to...
Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa
Luca Gandullia, Nicola Iacobone and Alastair Thomas
12 Dec 2012
This paper examines the taxation of labour income in five key emerging economies: Brazil, China, India, Indonesia and South Africa (the “BIICS” countries). The paper highlights the key features of the taxation of labour income in these countries, and...
Taxes and Investment in Skills
Carolina Torres
17 Sept 2012
This paper considers the influence of taxes on the financial incentive to invest in human capital and explores the tax treatment of private investment by individuals and employers in post-compulsory education and lifelong learning in 31 OECD...
Shifting from Social Security Contributions to Consumption Taxes
Alastair Thomas and Fidel Picos-Sánchez
24 Jul 2012
This paper investigates the merits of increasing work incentives for low-income workers by shifting part of the tax burden from social security contributions (SSC) to consumption taxes (specifically VAT) in 13 European OECD countries. Simulation...