Mark | Date Date | Title Title | |||
---|---|---|---|---|---|
No. 55 | 20 Oct 2021 |
Greening international aviation post COVID-19
This paper discusses the contribution that kerosene taxes could make to decarbonising international air travel post COVID-19. Reaching climate neutrality by mid-century requires that all sectors, including aviation, cut emissions strongly. The paper... |
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No. 32 | 18 Sept 2017 |
Legal tax liability, legal remittance responsibility and tax incidence
This paper examines the role of businesses in the tax system. In addition to being taxed directly, businesses act as withholding agents and remitters of tax on behalf of others. Yet the share of tax revenue that businesses remit to governments... |
|||
No. 35 | 22 Feb 2018 |
Loss carryover provisions
Loss carryover provisions are an essential part of corporate tax systems. Economic theory suggests that perfect intertemporal loss offsets are a necessary condition for the neutrality of corporate taxation across investment projects with different... |
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No. 3 | 03 Nov 2011 |
Making Fundamental Tax Reform Happen
This paper discusses the objectives of tax reform and explores the most important environmental factors that influence the reform process, focusing on the circumstances that explain when these objectives and environmental factors may become an... |
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No. 56 | 12 Jan 2022 |
Measuring effective taxation of housing
This paper measures the effective taxation of housing investments in 40 OECD member and partner countries. The paper derives both Marginal Effective Tax Rates (METRs) and Average Effective Tax Rates (AETRs), which incorporate the stream of income and... |
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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. 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... |
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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. 8 | 03 Nov 2011 |
Non-Tax Compulsory Payments as an Additional Burden on Labour Income
In 23 of the 34 OECD member countries, it is compulsory for employers and/ or employees to make additional payments, in addition to taxes and social security contributions, which increase the overall burden on labour income. These non-tax compulsory... |
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No. 33 | 15 Nov 2017 |
Permit allocation rules and investment incentives in emissions trading systems
This paper argues that, in situations where choices are made between mutually exclusive investment projects and where there are economic rents, free allocation of tradable emission permits in emissions trading systems can weaken incentives for firms... |
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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. 49 | 10 Aug 2020 |
Reassessing the regressivity of the VAT
This paper reassesses the often-made conclusion that the VAT is regressive, drawing on tax microsimulation models constructed for an unprecedented 27 OECD countries. The paper first assesses the competing methodological approaches used in previous... |
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No. 53 | 16 Jul 2021 |
Reforming the taxation of housing in Israel
This paper examines the taxation of housing in Israel, and proposes a set of reforms to improve the efficiency and fairness of the current system. Israel’s housing tax system faces similar problems to those of many other OECD countries. In... |
|||
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... |
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No. 39 | 06 Sept 2018 |
Simplified registration and collection mechanisms for taxpayers that are not located in the jurisdiction of taxation
This paper reviews and evaluates the efficacy of simplified tax registration and collection mechanisms for securing compliance of taxpayers over which the jurisdiction with taxing rights has limited or no authority to effectively enforce a tax... |
|||
No. 34 | 15 Feb 2018 |
Statutory tax rates on dividends, interest and capital gains
This paper presents statutory tax rates on several forms of capital income, including dividends, interest on bonds and bank accounts, and capital gains on shares and real property, including integration between the corporate and personal levels. It... |
|||
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. 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. 1 | 03 Nov 2011 |
Tax Reform Trends in OECD Countries
Over the last two decades almost all OECD countries have made major structural changes to their tax systems. In the case of the personal and corporate income tax regimes reforms have generally been rate reducing and base broadening, following the... |
|||
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... |
OECD Taxation Working Papers
English, French
- ISSN: 22235558 (online)
- https://doi.org/10.1787/22235558
21 - 40 of 69 results
Greening international aviation post COVID-19
Jonas Teusch and Samuel Ribansky
20 Oct 2021
This paper discusses the contribution that kerosene taxes could make to decarbonising international air travel post COVID-19. Reaching climate neutrality by mid-century requires that all sectors, including aviation, cut emissions strongly. The paper...
Legal tax liability, legal remittance responsibility and tax incidence
Anna Milanez
18 Sept 2017
This paper examines the role of businesses in the tax system. In addition to being taxed directly, businesses act as withholding agents and remitters of tax on behalf of others. Yet the share of tax revenue that businesses remit to governments...
Loss carryover provisions
Tibor Hanappi
22 Feb 2018
Loss carryover provisions are an essential part of corporate tax systems. Economic theory suggests that perfect intertemporal loss offsets are a necessary condition for the neutrality of corporate taxation across investment projects with different...
Making Fundamental Tax Reform Happen
Bert Brys
03 Nov 2011
This paper discusses the objectives of tax reform and explores the most important environmental factors that influence the reform process, focusing on the circumstances that explain when these objectives and environmental factors may become an...
Measuring effective taxation of housing
Bethany Millar-Powell, Bert Brys, Pierce O’Reilly, Yannic Rehm and Alastair Thomas
12 Jan 2022
This paper measures the effective taxation of housing investments in 40 OECD member and partner countries. The paper derives both Marginal Effective Tax Rates (METRs) and Average Effective Tax Rates (AETRs), which incorporate the stream of income and...
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...
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...
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)....
Non-Tax Compulsory Payments as an Additional Burden on Labour Income
Bert Brys
03 Nov 2011
In 23 of the 34 OECD member countries, it is compulsory for employers and/ or employees to make additional payments, in addition to taxes and social security contributions, which increase the overall burden on labour income. These non-tax compulsory...
Permit allocation rules and investment incentives in emissions trading systems
Florens Flues and Kurt van Dender
15 Nov 2017
This paper argues that, in situations where choices are made between mutually exclusive investment projects and where there are economic rents, free allocation of tradable emission permits in emissions trading systems can weaken incentives for firms...
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...
Reassessing the regressivity of the VAT
Alastair Thomas
10 Aug 2020
This paper reassesses the often-made conclusion that the VAT is regressive, drawing on tax microsimulation models constructed for an unprecedented 27 OECD countries. The paper first assesses the competing methodological approaches used in previous...
Reforming the taxation of housing in Israel
Alastair Thomas
16 Jul 2021
This paper examines the taxation of housing in Israel, and proposes a set of reforms to improve the efficiency and fairness of the current system. Israel’s housing tax system faces similar problems to those of many other OECD countries. In...
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...
Simplified registration and collection mechanisms for taxpayers that are not located in the jurisdiction of taxation
Walter Hellerstein, Stéphane Buydens and Dimitra Koulouri
06 Sept 2018
This paper reviews and evaluates the efficacy of simplified tax registration and collection mechanisms for securing compliance of taxpayers over which the jurisdiction with taxing rights has limited or no authority to effectively enforce a tax...
Statutory tax rates on dividends, interest and capital gains
Michelle Harding and Melanie Marten
15 Feb 2018
This paper presents statutory tax rates on several forms of capital income, including dividends, interest on bonds and bank accounts, and capital gains on shares and real property, including integration between the corporate and personal levels. It...
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...
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...
Tax Reform Trends in OECD Countries
Bert Brys, Stephen Matthews and Jeffrey Owens
03 Nov 2011
Over the last two decades almost all OECD countries have made major structural changes to their tax systems. In the case of the personal and corporate income tax regimes reforms have generally been rate reducing and base broadening, following 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...