Latest Documents

7-May-2024

English

Revenue Statistics in Latin America and the Caribbean 2024

This report compiles comparable tax revenue statistics over the period 1990-2022 for 27 Latin American and Caribbean (LAC) countries. It provides harmonised data on the level and structure of tax revenues based on the OECD classification of taxes, thereby enabling comparison of national tax systems on a consistent basis, both across the region and with other economies globally. The report includes two special features: one examines fiscal revenues from non-renewable natural resources in the LAC region in 2022 and 2023, while the second calculates equivalent fiscal pressure in the LAC region. The publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (UN-ECLAC), and the Inter-American Development Bank (IDB).

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Estadísticas tributarias en América Latina y el Caribe 2024

30-April-2024

English

Release of Revenue Statistics in Latin America and the Caribbean 2024 on Tuesday 7 May 2024

On Tuesday 7 May 2024, the CIAT, IDB, UN-ECLAC, the OECD Centre for Tax Policy and Administration and the OECD Development Centre will release their joint report Revenue Statistics in Latin America and the Caribbean 2024. The report provides an overview of the main taxation trends from 1990 to 2022 in 27 Latin American and Caribbean economies.

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Publicación de Estadísticas tributarias en América Latina y el Caribe 2024 - Martes 7 de mayo

25-April-2024

English

Taxing Wages 2024 - Tax and Gender through the Lens of the Second Earner

This annual publication provides details of taxes paid on wages in OECD countries. This year’s edition focuses on fiscal incentives for second earners in the OECD and how tax policy might contribute to gender gaps in labour market outcomes. For the year 2023, the report also examines personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. It illustrates how these taxes and benefits are calculated in each member country and examines how they impact household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings. The publication shows average and marginal effective tax rates on labour costs for eight different household types, which vary by income level and household composition (single persons, single parents, one or two earner couples with or without children). The average tax rates measure the part of gross wage earnings or labour costs taken in tax and social security contributions, both before and after cash benefits, and the marginal tax rates the part of a small increase of gross earnings or labour costs that is paid in these levies.

26-March-2024

English

Mobilising Tax Revenues to Finance the Health System in Cameroon

This report identifies tax measures that will allow Cameroon to mobilise additional revenues to finance its health care system.

6-December-2023

English

Revenue Statistics 2023 - Tax Revenue Buoyancy in OECD Countries

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses, and they are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards. This year’s edition includes a special feature on tax revenue buoyancy in OECD countries.

6-December-2023

English

Global energy crisis and government responses drive a significant fall in tax levels in OECD countries

High energy prices triggered by Russia’s war of aggression against Ukraine prompted governments to reduce excise taxes during 2022, leading to lower tax levels in many countries, according to new OECD analysis.

27-November-2023

English

Effective Carbon Rates 2023

This fourth edition of Effective Carbon Rates provides an overview of the carbon pricing landscape, examining fuel excise taxes, carbon taxes, and emissions trading systems (ETSs) through 2021, with updates on developments until 2023.

27-November-2023

English

Fuel taxes less resilient than emission permit prices amid high inflation

Tax rates in the road transport sector decreased in a large majority of OECD and G20 countries between 2021 and 2023, due in part to government support and high inflation, eroding the carbon pricing signals designed to alter consumer behaviour and help countries meet climate change objectives, according to a new OECD report.

21-November-2023

English

Multinational enterprises continue reporting low-taxed profit, even in jurisdictions with high corporate tax rates, underlining need for global tax reform

Jurisdictions with high tax rates account for more than half of the low-taxed profits reported globally by multinational enterprises (MNEs), according to new OECD analysis.

21-November-2023

English

Corporate Tax Statistics 2023

Corporate Tax Statistics 2023, a flagship publication of the OECD, provides comprehensive insights into corporate tax systems and the tax and economic activities of thousands of multinational enterprises operating around the world.

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