Mark | Date Date | Title Title | |||
---|---|---|---|---|---|
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... |
|||
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).... |
|||
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. 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... |
|||
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... |
|||
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... |
|||
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... |
|||
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. 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... |
|||
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... |
|||
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,... |
|||
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... |
|||
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. 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. 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... |
|||
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... |
|||
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. 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. 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. 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... |
OECD Taxation Working Papers
English, French
- ISSN: 22235558 (online)
- https://doi.org/10.1787/22235558
41 - 60 of 69 results
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...
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)....
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...
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...
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...
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...
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...
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...
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...
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...
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,...
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...
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...
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 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...
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...
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...
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...
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...
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...