Mark | Date Date | Title Title | |||
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No. 52 | 08 Dec 2020 |
A set of matrices to map the location of profit and economic activity of multinational enterprises
This paper describes the methodology and data sources used to build a set of matrices mapping the location of profit and economic activity of multinational enterprises (MNEs) across jurisdictions. These matrices were originally designed for the... |
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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. 42 | 21 Mar 2019 |
Annex - Taxation and the Future of Work
This annex details the tax treatment of standard employees and self-employed workers in eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The accompanying paper models and... |
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No. 58 | 22 Sept 2022 |
Assessing tax relief from targeted investment tax incentives through corporate effective tax rates
Corporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions. They apply through different designs and interact with countries’ standard tax systems, often making it difficult for tax policy... |
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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... |
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No. 48 | 22 Jun 2020 |
Carbon pricing design: Effectiveness, efficiency and feasibility
Carbon pricing helps countries steer their economies towards and along a carbon-neutral growth path. This paper considers how the design of carbon pricing instruments affects their effectiveness, efficiency and feasibility. Design choices matter both... |
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No. 7 | 03 Nov 2011 |
Consumption Taxation as an Additional Burden on Labour Income
The OECD’s Taxing Wages (TW) Report1 provides details of taxes paid on wages in the 34 OECD member countries. In particular, it covers the personal income tax and social security contributions paid by employees and their employers, as well as cash... |
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No. 38 | 19 Jul 2018 |
Corporate Effective Tax Rates
Variations in the definition of the corporate tax base across countries can have significant impacts on tax liabilities associated with a given investment. An accurate assessment of the effects of corporate tax systems on investment thus needs to... |
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No. 6 | 03 Nov 2011 |
Corporate Taxation and SMEs: The Italian Experience
This paper focuses on the tax impediments faced by small and medium-sized enterprises in Italy. The fact that small businesses are characterized by financing constraints and have less access to bank loans is often emphasized as an argument in favour... |
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No. 54 | 29 Jul 2021 |
Corporate effective tax rates for R&D
R&D tax incentives have become a widely used policy tool to promote business R&D. How do they shape firms’ incentives to invest in R&D? This paper contributes a methodology to construct forward-looking effective tax rates for an R&D investment that... |
|||
No. 51 | 12 Oct 2020 |
Corporate taxation and investment of multinational firms
This paper explores the effect of corporate taxes on the investment of multinational enterprises (MNEs), and whether this effect differs across MNE groups depending on their profitability rate. Firm-level analysis conducted on a cross-country panel... |
|||
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... |
|||
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. 36 | 28 Jun 2018 |
Domestic Revenue Mobilisation
Domestic resource mobilisation is critical to fund government services and to support development. Taxes are a critical domestic revenue source that can also impact other social or economic outcomes. Understanding differences in the level and... |
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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. 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... |
|||
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... |
|||
No. 46 | 28 Nov 2019 |
Exchange of information and bank deposits in international financial centres
This paper assesses the impact of exchange of information on foreign-owned bank deposits in international financial centres (IFCs). Based on a dataset with extended jurisdiction coverage and sample length, foreign-owned IFC deposits declined globally... |
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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. 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... |
OECD Taxation Working Papers
English, French
- ISSN: 22235558 (online)
- https://doi.org/10.1787/22235558
1 - 20 of 69 results
A set of matrices to map the location of profit and economic activity of multinational enterprises
Sébastien Turban, Stéphane Sorbe, Valentine Millot and Åsa Johansson
08 Dec 2020
This paper describes the methodology and data sources used to build a set of matrices mapping the location of profit and economic activity of multinational enterprises (MNEs) across jurisdictions. These matrices were originally designed for the...
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...
Annex - Taxation and the Future of Work
Anna Milanez and Barbara Bratta
21 Mar 2019
This annex details the tax treatment of standard employees and self-employed workers in eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The accompanying paper models and...
Assessing tax relief from targeted investment tax incentives through corporate effective tax rates
Alessandra Celani, Luisa Dressler and Tibor Hanappi
22 Sept 2022
Corporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions. They apply through different designs and interact with countries’ standard tax systems, often making it difficult for tax policy...
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...
Carbon pricing design: Effectiveness, efficiency and feasibility
Florens Flues and Kurt van Dender
22 Jun 2020
Carbon pricing helps countries steer their economies towards and along a carbon-neutral growth path. This paper considers how the design of carbon pricing instruments affects their effectiveness, efficiency and feasibility. Design choices matter both...
Consumption Taxation as an Additional Burden on Labour Income
Fidel Picos-Sánchez
03 Nov 2011
The OECD’s Taxing Wages (TW) Report1 provides details of taxes paid on wages in the 34 OECD member countries. In particular, it covers the personal income tax and social security contributions paid by employees and their employers, as well as cash...
Corporate Effective Tax Rates
Tibor Hanappi
19 Jul 2018
Variations in the definition of the corporate tax base across countries can have significant impacts on tax liabilities associated with a given investment. An accurate assessment of the effects of corporate tax systems on investment thus needs to...
Corporate Taxation and SMEs: The Italian Experience
Marco Manzo
03 Nov 2011
This paper focuses on the tax impediments faced by small and medium-sized enterprises in Italy. The fact that small businesses are characterized by financing constraints and have less access to bank loans is often emphasized as an argument in favour...
Corporate effective tax rates for R&D
Ana Cinta González Cabral, Silvia Appelt and Tibor Hanappi
29 Jul 2021
R&D tax incentives have become a widely used policy tool to promote business R&D. How do they shape firms’ incentives to invest in R&D? This paper contributes a methodology to construct forward-looking effective tax rates for an R&D investment that...
Corporate taxation and investment of multinational firms
Valentine Millot, Åsa Johansson, Stéphane Sorbe and Sébastien Turban
12 Oct 2020
This paper explores the effect of corporate taxes on the investment of multinational enterprises (MNEs), and whether this effect differs across MNE groups depending on their profitability rate. Firm-level analysis conducted on a cross-country panel...
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...
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...
Domestic Revenue Mobilisation
Emmanuelle Modica, Sabine Laudage and Michelle Harding
28 Jun 2018
Domestic resource mobilisation is critical to fund government services and to support development. Taxes are a critical domestic revenue source that can also impact other social or economic outcomes. Understanding differences in the level and...
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...
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...
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...
Exchange of information and bank deposits in international financial centres
Pierce O’Reilly, Kevin Parra Ramirez and Michael A. Stemmer
28 Nov 2019
This paper assesses the impact of exchange of information on foreign-owned bank deposits in international financial centres (IFCs). Based on a dataset with extended jurisdiction coverage and sample length, foreign-owned IFC deposits declined globally...
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,...
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...