Mark | Date Date | Title Title | |||
---|---|---|---|---|---|
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’. |
|||
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. 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. 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... |
|||
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. 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. 12 | 24 Jul 2012 |
Évolution des barèmes des impôts sur le revenu des personnes physiques et des cotisations de sécurité sociale
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. 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. 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. 45 | 09 Sept 2019 |
The potential of tax microdata for tax policy
This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata was... |
|||
No. 50 | 12 Oct 2020 |
The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs
This working paper presents the analytical framework used by the Secretariat to estimate the direct effects of the Pillar One and Pillar Two proposals on MNE’s investment costs. The analysis builds on the standard ETR framework and extends it in two... |
|||
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. 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... |
|||
No. 23 | 01 May 2015 |
Les effets redistributifs des taxes sur l'énergie
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. 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... |
|||
No. 59 | 14 Feb 2023 |
The design of presumptive tax regimes
OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the authors. |
|||
No. 17 | 04 Sept 2013 |
Le paysage des politiques fiscales, cinq ans après la crise
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. 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. 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... |
|||
No. 5 | 03 Nov 2011 |
Une approche novatrice pour évaluer l'efficacité des dépenses fiscales
This study evaluates the regional tax incentives for business investment in Italy and addresses the following questions: (i) how much additional investment was stimulated by the government intervention; (ii) has the public financing displaced (part... |
Documents de travail de l'OCDE sur la fiscalité
English, French
- ISSN: 22235558 (online)
- https://doi.org/10.1787/22235558
1 - 20 of 70 results
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’.
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...
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...
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...
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...
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...
Évolution des barèmes des impôts sur le revenu des personnes physiques et des cotisations de sécurité sociale
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...
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...
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 potential of tax microdata for tax policy
Seán Kennedy
09 Sept 2019
This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax microdata was...
The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs
Tibor Hanappi and Ana Cinta González Cabral
12 Oct 2020
This working paper presents the analytical framework used by the Secretariat to estimate the direct effects of the Pillar One and Pillar Two proposals on MNE’s investment costs. The analysis builds on the standard ETR framework and extends it in two...
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 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...
Les effets redistributifs des taxes sur l'énergie
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...
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...
The design of presumptive tax regimes
Mariona Mas-Montserrat, Céline Colin, Eugénie Ribault and Bert Brys
14 Feb 2023
OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the authors.
Le paysage des politiques fiscales, cinq ans après la crise
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...
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...
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...
Une approche novatrice pour évaluer l'efficacité des dépenses fiscales
Antonella Caiumi
03 Nov 2011
This study evaluates the regional tax incentives for business investment in Italy and addresses the following questions: (i) how much additional investment was stimulated by the government intervention; (ii) has the public financing displaced (part...