Mark | Date Date | Title Title | |||
---|---|---|---|---|---|
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... |
|||
No. 43 | 05 Jun 2019 |
The use of revenues from carbon pricing
The paper collects comprehensive and detailed data on what 40 OECD and G20 economies do with the revenues from carbon taxes, emissions trading systems, and excise taxes on energy use. It notes that constraints – which can take the form of political... |
|||
No. 12 | 24 Jul 2012 |
Trends in Personal Income Tax and Employee Social Security Contribution Schedules
Policymakers cannot directly adjust the tax burden of labour income, but they can reform the statutory elements of the tax system, which ultimately determine average and marginal tax rates. To shed light on the determinants of average and marginal... |
|||
No. 4 | 03 Nov 2011 |
Trends in Top Incomes and their Tax Policy Implications
This paper uses data derived from tax returns to analyse trends in the share of pre-tax personal income going to top income recipients. These data provide a more reliable source of information on top incomes than household surveys and allow a... |
|||
No. 37 | 19 Jul 2018 |
Unintended technology-bias in corporate income taxation
This paper shows that corporate tax provisions can lead to different effective tax rates (ETRs) if there is a capital cost-intensive and a variable cost-intensive way of producing the same output. It develops a framework for analysing sources of the... |
|||
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. 10 | 03 Nov 2011 |
Wage Income Tax Reforms and Changes in Tax Burdens: 2000-2009
The tax burden on labour and its evolution over time are issues that feature prominently in the political debate. Averaged across the OECD, personal income taxes, social security contributions and payroll taxes together account for more than 51% of... |
|||
No. 47 | 02 Apr 2020 |
What drives consumption tax revenues?
This paper decomposes consumption tax revenues in OECD countries into the implicit tax rate (ITR) and consumption relative to GDP, to identify how economic downturns affect consumption tax revenues. It further considers the impact of changes in VAT... |
|||
No. 2 | 03 Nov 2011 |
What is a "Competitive" Tax System?
This paper considers how tax policy and administration impact on an economy’s competitiveness and reviews various measures of ‘tax competitiveness’. |
OECD Taxation Working Papers
English, French
- ISSN: 22235558 (online)
- https://doi.org/10.1787/22235558
61 - 69 of 69 results
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...
The use of revenues from carbon pricing
Melanie Marten and Kurt van Dender
05 Jun 2019
The paper collects comprehensive and detailed data on what 40 OECD and G20 economies do with the revenues from carbon taxes, emissions trading systems, and excise taxes on energy use. It notes that constraints – which can take the form of political...
Trends in Personal Income Tax and Employee Social Security Contribution Schedules
Carolina Torres, Kirsti Mellbye and Bert Brys
24 Jul 2012
Policymakers cannot directly adjust the tax burden of labour income, but they can reform the statutory elements of the tax system, which ultimately determine average and marginal tax rates. To shed light on the determinants of average and marginal...
Trends in Top Incomes and their Tax Policy Implications
Stephen Matthews
03 Nov 2011
This paper uses data derived from tax returns to analyse trends in the share of pre-tax personal income going to top income recipients. These data provide a more reliable source of information on top incomes than household surveys and allow a...
Unintended technology-bias in corporate income taxation
Luisa Dressler, Tibor Hanappi and Kurt van Dender
19 Jul 2018
This paper shows that corporate tax provisions can lead to different effective tax rates (ETRs) if there is a capital cost-intensive and a variable cost-intensive way of producing the same output. It develops a framework for analysing sources of the...
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...
Wage Income Tax Reforms and Changes in Tax Burdens: 2000-2009
Bert Brys
03 Nov 2011
The tax burden on labour and its evolution over time are issues that feature prominently in the political debate. Averaged across the OECD, personal income taxes, social security contributions and payroll taxes together account for more than 51% of...
What drives consumption tax revenues?
Hannah Simon and Michelle Harding
02 Apr 2020
This paper decomposes consumption tax revenues in OECD countries into the implicit tax rate (ITR) and consumption relative to GDP, to identify how economic downturns affect consumption tax revenues. It further considers the impact of changes in VAT...
What is a "Competitive" Tax System?
Stephen Matthews
03 Nov 2011
This paper considers how tax policy and administration impact on an economy’s competitiveness and reviews various measures of ‘tax competitiveness’.