OECD Taxation Working Papers

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74: Mobilising domestic resources in low- and middle-income countries: An analytical framework

Bert Brys, Céline Colin, Gioia de Melo, Yannic Rehm and Michaël Sicsic

73: Corporate income tax, investment, and the Net-Zero Transition: Issues for consideration

Luisa Dressler and Ross Warwick

72: Taxing capital gains: Country experiences and challenges

Diana Hourani and Sarah Perret

71: MNE Business Functions and Corporate Taxation

Samuel Delpeuch, Ana Cinta González Cabral, Felix Hugger and Pierce O’Reilly

70: Tax arbitrage through closely held businesses: Implications for OECD tax systems

Tom Zawisza, Sarah Perret, Pierce O’Reilly and Antonia Ramm

69: The design of presumptive tax regimes in selected countries

Mariona Mas-Montserrat, Céline Colin and Bert Brys

68: The Global Minimum Tax and the taxation of MNE profit

Felix Hugger, Ana Cinta González Cabral, Massimo Bucci, Maria Gesualdo and Pierce O’Reilly

68: L’impôt minimum mondial et l’imposition des bénéfices des EMN

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

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

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

Diana Hourani, Bethany Millar-Powell, Sarah Perret and Antonia Ramm

64: Tax and Investment by Multinational Enterprises

Tibor Hanappi and David Whyman

63: Effective tax rates for R&D intangibles

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

Ana Cinta González Cabral, Silvia Appelt, Tibor Hanappi, Fernando Galindo-Rueda, Pierce O’Reilly and Massimo Bucci

61: Net effective carbon rates

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

Ana Cinta González Cabral, Pierce O’Reilly, Silvia Appelt, Fernando Galindo-Rueda and Tibor Hanappi

59: The design of presumptive tax regimes

Mariona Mas-Montserrat, Céline Colin, Eugénie Ribault and Bert Brys

59: La conception des régimes d’imposition forfaitaire

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

Alessandra Celani, Luisa Dressler and Tibor Hanappi

57: Taxation of part-time work in the OECD

Michelle Harding, Dominique Paturot and Hannah Simon

56: Measuring effective taxation of housing: Building the foundations for policy reform

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?

Jonas Teusch and Samuel Ribansky

54: Corporate effective tax rates for R&D: The case of expenditure-based R&D tax incentives

Ana Cinta González Cabral, Silvia Appelt and Tibor Hanappi

53: Reforming the taxation of housing in Israel

Alastair Thomas

52: A set of matrices to map the location of profit and economic activity of multinational enterprises

Sébastien Turban, Stéphane Sorbe, Valentine Millot and Åsa Johansson

51: Corporate taxation and investment of multinational firms: Evidence from firm-level data

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

Tibor Hanappi and Ana Cinta González Cabral

49: Reassessing the regressivity of the VAT

Alastair Thomas

48: Carbon pricing design: Effectiveness, efficiency and feasibility: An investment perspective

Florens Flues and Kurt van Dender

47: What drives consumption tax revenues?: Disentangling policy and macroeconomic drivers

Hannah Simon and Michelle Harding

46: Exchange of information and bank deposits in international financial centres

Pierce O’Reilly, Kevin Parra Ramirez and Michael Stemmer

45: The potential of tax microdata for tax policy

Seán Kennedy

44: Taxing vehicles, fuels, and road use: Opportunities for improving transport tax practice

Kurt van Dender

43: The use of revenues from carbon pricing

Melanie Marten and Kurt van Dender

42: Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form

Anna Milanez and Barbara Bratta

41: Taxation and the future of work: How tax systems influence choice of employment form

Anna Milanez and Barbara Bratta

40: Tax policies for inclusive growth in a changing world

Pierce O’Reilly

39: Simplified registration and collection mechanisms for taxpayers that are not located in the jurisdiction of taxation: A review and assessment

Walter Hellerstein, Stéphane Buydens and Dimitra Koulouri

38: Corporate Effective Tax Rates: Model Description and Results from 36 OECD and Non-OECD Countries

Tibor Hanappi

37: Unintended technology-bias in corporate income taxation: The case of electricity generation in the low-carbon transition

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

Emmanuelle Modica, Sabine Laudage and Michelle Harding

36: Domestic Revenue Mobilisation: A new database on tax levels and structures in 80 countries

Emmanuelle Modica, Sabine Laudage and Michelle Harding

35: Loss carryover provisions: Measuring effects on tax symmetry and automatic stabilisation

Tibor Hanappi

34: Statutory tax rates on dividends, interest and capital gains: The debt equity bias at the personal level

Michelle Harding and Melanie Marten

33: Permit allocation rules and investment incentives in emissions trading systems

Florens Flues and Kurt van Dender

32: Legal tax liability, legal remittance responsibility and tax incidence: Three dimensions of business taxation

Anna Milanez

31: The environmental tax and subsidy reform in Mexico

Johanna Arlinghaus and Kurt van Dender

30: The impact of energy taxes on the affordability of domestic energy

Florens Flues and Kurt van Dender

29: The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women

Alastair Thomas and Pierce O’Reilly

28: Distinguishing between “normal” and “excess” returns for tax policy

Hayley Reynolds and Thomas Neubig