Working papers from the Centre for Tax Policy and Administration of the OECD that cover the tax policy-related issues. 

For a comprehensive list of the latest working papers, please visit the OECD iLibrary.

2023

• The taxation of labour vs. capital income: A focus on high earners, by Hourani, D., B. Millar-Powell, S. Perret, and A. Ramm
• Tax and investment by multinational enterprises, by Tibor Hanappi and David Whyman
• Effective tax rates for R&D intangibles, by Silvia Appelt, Ana Cinta González Cabral, Fernando Galindo-Rueda, Tibor Hanappi and Pierce O’Reilly
• A time series perspective on income-based tax support for R&D and innovation, by Silvia Appelt, Massimo Bucci, Ana Cinta González Cabral, Fernando Galindo-Rueda, Tibor Hanappi and Pierce O'Reilly.
• Net effective carbon rates, by Grégoire Garsous, Mark Mateo, Jonas Teusch, Konstantinos Theodoropoulos, Astrid Tricaud and Kurt Van Dender
• Design features of income-based tax incentives for R&D and innovation, by Ana Cinta González Cabral, Pierce O’Reilly, Silvia Appelt, Fernando Galindo-Rueda and Tibor Hanappi
• The design of presumptive tax regimes, by Mariona Mas-Montserrat, Céline Colin, Eugénie Ribault and Bert Brys (Also available in: Français)

2022

• Taxation of part-time work in the OECD, by Michelle Harding, Dominique Paturot and Hannah Simon
• Building an Investment Tax Incentives database: Methodology and initial findings for 36 developing by Alessandra Celani, Luisa Dressler, Martin Wermelinger
• Measuring effective taxation of housing: Building the foundations for policy reform by Bethany Millar-Powell, Bert Brys, Pierce O’Reilly, Yannic Rehm and Alastair Thomas

2021

• Greening international aviation post COVID-19: What role for kerosene taxes? by Jonas Teusch and Samuel Ribansky
• Corporate effective tax rates for R&D: The impact of expenditure-based R&D tax incentives, by Ana Cinta González Cabral, Silvia Appelt and Tibor Hanappi
• Reforming the taxation of housing in Israel, by Alastair Thomas
  

2020

• The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs - An analysis using forward-looking effective tax rates, by Tibor Hanappi and Ana Cinta González Cabral
• Corporate taxation and investment of multinational firms - Evidence from firm-level data, by Valentine Millot, Åsa Johansson, Stéphane Sorbe and Sebastien Turban
• Reassessing the regressivity of the VAT, by Alastair Thomas
• Carbon pricing design: Effectiveness, efficiency and feasibility: An investment perspective, by Florens Flues and Kurt Van Dender
• What Drives Consumption Tax Revenues? Disentangling policy and macroeconomic drivers, by Hannah Simon, Michelle Harding

2019

• Exchange of information and bank deposits in international financial centres, by Pierce O’Reilly, Kevin Parra Ramirez and Michael A. Stemmer
• The Potential of Tax Microdata for Tax Policy, by Séan Kennedy
  
• Taxing vehicles, fuels, and road use: opportunities for improving transport tax practice, by Kurt Van Dender
• The use of revenues from carbon pricing, by Melanie Marten, Kurt Van Dender
• Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form, by Anna Milanez, Barbara Bratta
  • Annex - Taxation and the Future of Work: How Tax Systems Influence Choice of Employment Form

2018

• Tax policies for inclusive growth in a changing world, by Pierce O'Reilly
• Simplified registration and collection mechanisms for taxpayers that are not located in the jurisdiction of taxation: A review and assessment, by Walter Hellerstein, Stéphane Buydens and Dimitra Koulouri
• Corporate Effective Tax Rates: Model Description and Results from 36 OECD and Non-OECD Countries, by Tibor Hanappi
• Unintended technology-bias in corporate income taxation – The case of electricity generation in the low-carbon transition, by Luisa Dressler, Tibor Hanappi, Kurt Van Dender
• Domestic revenue mobilisation: A new database on tax levels and structures in 80 countries, by Emmanuelle Modica, Sabine Laudage, Michelle Harding
• Mobilisation des ressources intérieures : une nouvelle base de données sur le niveau d’imposition et la structure fiscale de 80 pays, by Emmanuelle Modica, Sabine Laudage, Michelle Harding
• Loss carryover provisions: Measuring effects on tax symmetry and automatic stabilisation, by Tibor Hanappi
• Statutory tax rates on dividends, interest and capital gains: The debt equity bias at the personal level, by Michelle Harding, Melanie Marten

2017

• Permit allocation rules and investment incentives in emissions trading systems, by Florens Flues and Kurt Van Dender
• Legal tax liability, legal remittance responsibility and tax incidence - Three dimensions of business taxation, by Anna Milanez
• The Environmental Tax and Subsidy Reform in Mexico, by Johanna Arlinghaus, Kurt Van Dender
• Taxation and Investment in India, by Alastair Thomas, Isabelle Joumard, Tibor Hanappi, Michelle Harding
• The impact of energy taxes on the affordability of domestic energy, by Florens Flues, Kurt van Dender

2016

• The Impact of Tax and Benefit Systems on the Workforce Participation Incentives of Women by Alastair Thomas, Pierce O’Reilly
• Distinguishing between “normal” and “excess” returns for tax policy by Hayley Reynolds and Thomas Neubig
• Fiscal incentives for R&D and innovation in a diverse world by Thomas Neubig, Fernando Galindo-Rueda, Silvia Appelt, Chiara Criscuolo, Matej Bajgar
• Tax Design for Inclusive Economic Growth by Bert Brys, Sarah Perret, Alastair Thomas, Pierce O’Reilly
• Atteindre l'émergence : Les défis fiscaux de la Côte d'Ivoire by Sarah Perret, Alain Charlet, Bert Brys
• Taxation of Knowledge-Based Capital by Alessandro Modica, Thomas Neubig

2015

• The distributional effects of energy taxes by Florens Flues, Alastair Thomas
• OECD Taxation Working Paper: Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic by Ján Remeta, Sarah Perret, Martin Jareš, Bert Brys

2014

• The Diesel Differential: Differences in the Tax Treatment of Gasoline and Diesel for Road Use by Michelle Harding
• Personal Tax Treatment of Company Cars and Commuting Expenses: Estimating the Fiscal and Environmental Costs by Michelle Harding

2013

• Taxation of Dividend, Interest, and Capital Gain Income by Michelle Harding
• Tax Policy and Tax Reform in the People's Republic of China  by Bert Brys, Stephen Matthews, Richard Herd, Xiao Wang
• The Tax Policy Landscape Five Years after the Crisis by Pierre LeBlanc, Stephen Matthews, Kirsti Mellbye
• Effective Personal Tax Rates on Marginal Skills Investments in OECD Countries: A New Methodology by Bert Brys and Carolina Torres
• Average Personal Income Tax Rate and Tax Wedge Progression in OECD Countries by Dominique Paturot, Kirsti Mellbye, Bert Brys

2012

• Modelling the Tax Burden on Labour Income in Brazil, China, India, Indonesia and South Africa byLuca Gandullia, Nicola Iacobone, Alastair Thomas
• Taxes and Investment in Skills by Carolina Torres
• Trends in Personal Income Tax and Employee Social Security Contribution Schedules by Carolina Torres, Kirsti Mellbye, Bert Brys
• Shifting from Social Security Contributions to Consumption Taxes: The Impact on Low-Income Earner Work Incentives by Alastair Thomas, Fidel Picos-Sánchez

2011

• Wage Income Tax Reforms and Changes in Tax Burdens: 2000-2009 by Bert Brys
• Taxation and Innovation by Pamela Palazzi
• Non-Tax Compulsory Payments as an Additional Burden on Labour Income by Bert Brys
• Consumption Taxation as an Additional Burden on Labour Income by Fidel Picos-Sánchez
• Corporate Taxation and SMEs: The Italian Experience by Marco Manzo
• The Evaluation of the Effe‌ctiveness of Tax Expenditures - A Novel Approach by Antonella Caiumi
• Trends in Top Incomes and their Tax Policy Implications by Stephen Matthews
• Making Fundamental Tax Reform Happen by Bert Brys
• What is a "Competitive" Tax System? by Stephen Matthews
• Tax Reform Trends in OECD Countries by Bert Brys, Stephen Matthews, Jeffrey Owens

 

RELATED DOCUMENTS

• Fiscal Federalism Network Working Papers
• Environment working papers on environmental taxes

• OECD Tax Policy Studies

 

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