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OECD Taxation Working Papers

From OECD Publishing
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69: The design of presumptive tax regimes in selected countries Downloads
Mariona Mas-Montserrat, Céline Colin and Bert Brys
68: The Global Minimum Tax and the taxation of MNE profit Downloads
Felix Hugger, Ana Cinta González Cabral, Massimo Bucci, Maria Gesualdo and Pierce O’Reilly
67: Effective tax rates of MNEs: New evidence on global low-taxed profit Downloads
Felix Hugger, Ana Cinta González Cabral and Pierce O’Reilly
66: Update to the economic impact assessment of pillar one: OECD/G20 Base Erosion and Profit Shifting Project Downloads
Pierce O’Reilly, Tibor Hanappi, Samuel Delpeuch, Felix Hugger and David Whyman
65: The taxation of labour vs. capital income: A focus on high earners Downloads
Diana Hourani, Bethany Millar-Powell, Sarah Perret and Antonia Ramm
64: Tax and Investment by Multinational Enterprises Downloads
Tibor Hanappi and David Whyman
63: Effective tax rates for R&D intangibles Downloads
Ana Cinta González Cabral, Tibor Hanappi, Silvia Appelt, Fernando Galindo-Rueda and Pierce O’Reilly
62: A time series perspective on income-based tax support for R&D and innovation Downloads
Ana Cinta González Cabral, Silvia Appelt, Tibor Hanappi, Fernando Galindo-Rueda, Pierce O’Reilly and Massimo Bucci
61: Net effective carbon rates Downloads
Grégoire Garsous, Mark Mateo, Jonas Teusch, Konstantinos Theodoropoulos, Astrid Tricaud and Kurt van Dender
60: Design features of income-based tax incentives for R&D and innovation Downloads
Ana Cinta González Cabral, Pierce O’Reilly, Silvia Appelt, Fernando Galindo-Rueda and Tibor Hanappi
59: La conception des régimes d’imposition forfaitaire Downloads
Mariona Mas-Montserrat, Céline Colin, Eugénie Ribault and Bert Brys
59: The design of presumptive tax regimes Downloads
Mariona Mas-Montserrat, Céline Colin, Eugénie Ribault and Bert Brys
58: Assessing tax relief from targeted investment tax incentives through corporate effective tax rates: Methodology and initial findings for seven Sub-Saharan African countries Downloads
Alessandra Celani, Luisa Dressler and Tibor Hanappi
57: Taxation of part-time work in the OECD Downloads
Michelle Harding, Dominique Paturot and Hannah Simon
56: Measuring effective taxation of housing: Building the foundations for policy reform Downloads
Bethany Millar-Powell, Bert Brys, Pierce O’Reilly, Yannic Rehm and Alastair Thomas
55: Greening international aviation post COVID-19: What role for kerosene taxes? Downloads
Jonas Teusch and Samuel Ribansky
54: Corporate effective tax rates for R&D: The case of expenditure-based R&D tax incentives Downloads
Ana Cinta González Cabral, Silvia Appelt and Tibor Hanappi
53: Reforming the taxation of housing in Israel Downloads
Alastair Thomas
52: A set of matrices to map the location of profit and economic activity of multinational enterprises Downloads
Sébastien Turban, Stéphane Sorbe, Valentine Millot and Åsa Johansson
51: Corporate taxation and investment of multinational firms: Evidence from firm-level data Downloads
Valentine Millot, Åsa Johansson, Stéphane Sorbe and Sébastien Turban
50: The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs: An analysis using forward-looking effective tax rates Downloads
Tibor Hanappi and Ana Cinta González Cabral
49: Reassessing the regressivity of the VAT Downloads
Alastair Thomas
48: Carbon pricing design: Effectiveness, efficiency and feasibility: An investment perspective Downloads
Florens Flues and Kurt van Dender
47: What drives consumption tax revenues?: Disentangling policy and macroeconomic drivers Downloads
Hannah Simon and Michelle Harding
46: Exchange of information and bank deposits in international financial centres Downloads
Pierce O’Reilly, Kevin Parra Ramirez and Michael Stemmer
45: The potential of tax microdata for tax policy Downloads
Seán Kennedy
44: Taxing vehicles, fuels, and road use: Opportunities for improving transport tax practice Downloads
Kurt van Dender
43: The use of revenues from carbon pricing Downloads
Melanie Marten and Kurt van Dender
42: Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form Downloads
Anna Milanez and Barbara Bratta
41: Taxation and the future of work: How tax systems influence choice of employment form Downloads
Anna Milanez and Barbara Bratta
40: Tax policies for inclusive growth in a changing world Downloads
Pierce O’Reilly
39: Simplified registration and collection mechanisms for taxpayers that are not located in the jurisdiction of taxation: A review and assessment Downloads
Walter Hellerstein, Stéphane Buydens and Dimitra Koulouri
38: Corporate Effective Tax Rates: Model Description and Results from 36 OECD and Non-OECD Countries Downloads
Tibor Hanappi
37: Unintended technology-bias in corporate income taxation: The case of electricity generation in the low-carbon transition Downloads
Luisa Dressler, Tibor Hanappi and Kurt van Dender
36: Mobilisation des ressources intérieures: Une nouvelle base de données sur le niveau d’imposition et la structure fiscale de 80 pays Downloads
Emmanuelle Modica, Sabine Laudage and Michelle Harding
36: Domestic Revenue Mobilisation: A new database on tax levels and structures in 80 countries Downloads
Emmanuelle Modica, Sabine Laudage and Michelle Harding
35: Loss carryover provisions: Measuring effects on tax symmetry and automatic stabilisation Downloads
Tibor Hanappi
34: Statutory tax rates on dividends, interest and capital gains: The debt equity bias at the personal level Downloads
Michelle Harding and Melanie Marten
33: Permit allocation rules and investment incentives in emissions trading systems Downloads
Florens Flues and Kurt van Dender
32: Legal tax liability, legal remittance responsibility and tax incidence: Three dimensions of business taxation Downloads
Anna Milanez
31: The environmental tax and subsidy reform in Mexico Downloads
Johanna Arlinghaus and Kurt van Dender
30: The impact of energy taxes on the affordability of domestic energy Downloads
Florens Flues and Kurt van Dender
29: The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women Downloads
Alastair Thomas and Pierce O’Reilly
28: Distinguishing between “normal” and “excess” returns for tax policy Downloads
Hayley Reynolds and Thomas Neubig
27: Fiscal incentives for R&D and innovation in a diverse world Downloads
Thomas Neubig, Fernando Galindo-Rueda, Silvia Appelt, Chiara Criscuolo and Matěj Bajgar
26: Tax Design for Inclusive Economic Growth Downloads
Bert Brys, Sarah Perret, Alastair Thomas and Pierce O’Reilly
25: Atteindre l'émergence: Les défis fiscaux de la Côte d'Ivoire Downloads
Sarah Perret, Alain Charlet and Bert Brys
24: Taxation of Knowledge-Based Capital: Non-R&D Investments, Average Effective Tax Rates, Internal Vs. External KBC Development and Tax Limitations Downloads
Alessandro Modica and Thomas Neubig
23: The distributional effects of energy taxes Downloads
Florens Flues and Alastair Thomas
22: Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic Downloads
Ján Remeta, Sarah Perret, Martin Jareš and Bert Brys
21: The Diesel Differential: Differences in the Tax Treatment of Gasoline and Diesel for Road Use Downloads
Michelle Harding
20: Personal Tax Treatment of Company Cars and Commuting Expenses: Estimating the Fiscal and Environmental Costs Downloads
Michelle Harding
19: Taxation of Dividend, Interest, and Capital Gain Income Downloads
Michelle Harding
18: Tax Policy and Tax Reform in the People's Republic of China Downloads
Bert Brys, Stephen Matthews, Richard Herd and Xiao Wang
17: The Tax Policy Landscape Five Years after the Crisis Downloads
Pierre LeBlanc, Stephen Matthews and Kirsti Mellbye
16: Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries: A New Methodology Downloads
Bert Brys and Carolina Torres
15: Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries Downloads
Dominique Paturot, Kirsti Mellbye and Bert Brys
14: Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa Downloads
Luca Gandullia, Nicola Iacobone and Alastair Thomas
13: Taxes and Investment in Skills Downloads
Carolina Torres
12: Trends in Personal Income Tax and Employee Social Security Contribution Schedules Downloads
Carolina Torres, Kirsti Mellbye and Bert Brys
11: Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives Downloads
Alastair Thomas and Fidel Picos
10: Wage Income Tax Reforms and Changes in Tax Burdens: 2000-2009 Downloads
Bert Brys
9: Taxation and Innovation Downloads
Pamela Palazzi
8: Non-Tax Compulsory Payments as an Additional Burden on Labour Income Downloads
Bert Brys
7: Consumption Taxation as an Additional Burden on Labour Income Downloads
Fidel Picos
6: Corporate Taxation and SMEs: The Italian Experience: The Italian Experience Downloads
Marco Manzo
5: The Evaluation of the Effectiveness of Tax Expenditures - A Novel Approach: An Application to the Regional Tax Incentives for Business Investments in Italy Downloads
Antonella Caiumi
4: Trends in Top Incomes and their Tax Policy Implications Downloads
Stephen Matthews
3: Making Fundamental Tax Reform Happen Downloads
Bert Brys
2: What is a "Competitive" Tax System? Downloads
Stephen Matthews
1: Tax Reform Trends in OECD Countries Downloads
Bert Brys, Stephen Matthews and Jeffrey Owens
Page updated 2024-05-17
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