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Tax policy analysis

Focus

  • Measuring and Monitoring BEPS, Action 11 - 2015 Final Report

    While measuring the scope of BEPS is challenging given its complexity and existing data limitations, a number of recent studies suggest that BEPS is responsible for significant global corporate income tax (CIT) revenue losses.

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  • Tax and the Environment

    The OECD's work on tax and the environment investigates to what extent countries harness the power of taxes and tradable permit systems for environmental and climate policy.

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  • Tax certainty

    This report explores the nature of tax uncertainty, its main sources and effects on business decisions and outlines a set of concrete and practical approaches to help policymakers and tax administrations shape a more certain tax environment.

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The OECD’s work on tax policy and statistics focuses on providing internationally comparable revenue statistics and offers high-quality economic analysis and tax policy advice. Read more about our work.

 

What's New

Data

The OECD tax database webpage presents the latest available rates and thresholds data for OECD member countries and members of the Inclusive Framework on BEPS. This data is supplied either directly by the countries, or is taken from the publications written by the Tax policy and Statistics Division team.

 Data on:

  • Personal income tax rates
  • Social security contributions
  • The tax burden on wage income
  • Corporate and capital income taxes
  • Taxes on consumption (VAT/Rates and Excise)

PUBLICATIONS

A snapshot of where countries stand in deploying energy and carbon taxes, tracks progress made, and makes actionable recommendations on how governments could do better. Contains new and original data on energy and carbon taxes in OECD and G20 countries, and in international aviation and maritime transport.

This fourth edition covers the latest tax policy reforms in all OECD countries, as well as in Argentina, Indonesia and South Africa. 

Revenue Statistics in Asian and Pacific Economies compiles comparable tax revenue and non-tax revenue statistics for 17 countries in the Asia and Pacific region.

Tax revenue from diesel and gasoline use in private cars is likely to decline substantially in the coming decades. A gradual shift from fuel taxes to distance-based charges can contribute to making tax policy more sustainable.

This annual flagship publication provides details of taxes paid on wages in OECD member countries.

This annual publication compiles comparable tax revenue statistics for 25 countries in Latin America and the Caribbean.

The Corporate Tax Statistics database is intended to assist in the study of corporate tax policy and expand the quality and range of data available for the analysis of base erosion and profit shifting (BEPS)

Consumption Tax Trends provides information on Value Added Tax/Goods and Services Tax (VAT/GST) and excise duty rates in OECD member countries.

A unique set of detailed and internationally comparable tax revenue data in a common format for all OECD member countries.

Revenue Statistics in Africa compiles comparable tax revenue and non-tax revenue statistics for 21 countries in Africa

This report measures carbon pricing of CO2-emissions from energy use in 42 OECD and G20 countries, covering 80% of world emissions.

A report providing a comprehensive tax policy assessment of the taxes paid by individuals in Slovenia as well as tax reform recommendations.

A report providing a detailed review of the taxation of household savings in 40 OECD and partner countries. It examines the different approaches that countries take to taxing household savings.

This report examines and assesses the current and historical use of net wealth taxes, defined as recurrent taxes on individual net assets, in OECD countries. It provides background on the use of wealth taxes over time in OECD countries as well as on trends in income and wealth inequality.

This first edition provides a comprehensive tax policy assessment of Costa Rica’s current tax system as well as tax policy reform recommendations. 

This Tax Policy Study on Taxation and Skills examines how tax policy can encourage skills development in OECD member countries.