Mark | Date Date | Title Title | |||
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No. 66 | 11 Oct 2023 |
Update to the economic impact assessment of pillar one
This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed... |
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No. 65 | 28 Aug 2023 |
The taxation of labour vs. capital income
This working paper presents novel analysis comparing in a consistent way the tax treatment of labour and capital income across OECD countries, through stylised effective tax rates (ETRs). It shows that dividend income and capital gains are generally... |
|||
No. 64 | 27 Jul 2023 |
Tax and Investment by Multinational Enterprises
This paper investigates two closely related questions concerning the responses of Multi-National Enterprise (MNE) investment to corporate income taxation using a panel of unconsolidated subsidiary-level and consolidated group-level data from the... |
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No. 63 | 27 Jul 2023 |
Effective tax rates for R&D intangibles
Tax incentives such as intellectual property regimes provide for reduced taxation of the income derived from research, development, and innovation related activities. By doing so, they lower the overall tax burden from investing in certain qualified... |
|||
No. 62 | 27 Jul 2023 |
A time series perspective on income-based tax support for R&D and innovation
The use of tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, has accelerated over the last two decades. The... |
|||
No. 61 | 25 May 2023 |
Net effective carbon rates
Building on an approach pioneered in the OECD’s Taxing Energy Use for Sustainable Development report, this paper develops a methodology to estimate effective carbon rates net of pre-tax fossil fuel support: the Net Effective Carbon Rates (Net ECR).... |
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No. 60 | 20 Apr 2023 |
Design features of income-based tax incentives for R&D and innovation
Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key... |
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No. 59 | 14 Feb 2023 |
The design of presumptive tax regimes
OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the authors. |
|||
No. 59 | 14 Feb 2023 |
La conception des régimes d’imposition forfaitaire
Les régimes d’imposition forfaitaire, aussi appelés régimes simplifiés d’imposition, simplifient le processus de mise en conformité fiscale pour les micro et petites entreprises. En réduisant les coûts de mise en conformité fiscale et en offrant des... |
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No. 58 | 22 Sept 2022 |
Assessing tax relief from targeted investment tax incentives through corporate effective tax rates
Corporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions. They apply through different designs and interact with countries’ standard tax systems, often making it difficult for tax policy... |
|||
No. 57 | 14 Mar 2022 |
Taxation of part-time work in the OECD
The share of part-time employment in total employment has risen in most OECD countries over the past decades. While this is often associated with increased female labour force participation and the desire of many workers to achieve an improved... |
|||
No. 56 | 12 Jan 2022 |
Measuring effective taxation of housing
This paper measures the effective taxation of housing investments in 40 OECD member and partner countries. The paper derives both Marginal Effective Tax Rates (METRs) and Average Effective Tax Rates (AETRs), which incorporate the stream of income and... |
|||
No. 55 | 20 Oct 2021 |
Greening international aviation post COVID-19
This paper discusses the contribution that kerosene taxes could make to decarbonising international air travel post COVID-19. Reaching climate neutrality by mid-century requires that all sectors, including aviation, cut emissions strongly. The paper... |
|||
No. 54 | 29 Jul 2021 |
Corporate effective tax rates for R&D
R&D tax incentives have become a widely used policy tool to promote business R&D. How do they shape firms’ incentives to invest in R&D? This paper contributes a methodology to construct forward-looking effective tax rates for an R&D investment that... |
|||
No. 53 | 16 Jul 2021 |
Reforming the taxation of housing in Israel
This paper examines the taxation of housing in Israel, and proposes a set of reforms to improve the efficiency and fairness of the current system. Israel’s housing tax system faces similar problems to those of many other OECD countries. In... |
|||
No. 52 | 08 Dec 2020 |
A set of matrices to map the location of profit and economic activity of multinational enterprises
This paper describes the methodology and data sources used to build a set of matrices mapping the location of profit and economic activity of multinational enterprises (MNEs) across jurisdictions. These matrices were originally designed for the... |
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No. 51 | 12 Oct 2020 |
Corporate taxation and investment of multinational firms
This paper explores the effect of corporate taxes on the investment of multinational enterprises (MNEs), and whether this effect differs across MNE groups depending on their profitability rate. Firm-level analysis conducted on a cross-country panel... |
|||
No. 50 | 12 Oct 2020 |
The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs
This working paper presents the analytical framework used by the Secretariat to estimate the direct effects of the Pillar One and Pillar Two proposals on MNE’s investment costs. The analysis builds on the standard ETR framework and extends it in two... |
|||
No. 49 | 10 Aug 2020 |
Reassessing the regressivity of the VAT
This paper reassesses the often-made conclusion that the VAT is regressive, drawing on tax microsimulation models constructed for an unprecedented 27 OECD countries. The paper first assesses the competing methodological approaches used in previous... |
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No. 48 | 22 Jun 2020 |
Carbon pricing design: Effectiveness, efficiency and feasibility
Carbon pricing helps countries steer their economies towards and along a carbon-neutral growth path. This paper considers how the design of carbon pricing instruments affects their effectiveness, efficiency and feasibility. Design choices matter both... |
OECD Taxation Working Papers
English, French
- Forthcoming titles
- ISSN: 22235558 (online)
- https://doi.org/10.1787/22235558
1 - 20 of 68 results
Update to the economic impact assessment of pillar one
Pierce O’Reilly, Tibor Hanappi, Samuel Delpeuch, Felix Hugger and David Whyman
11 Oct 2023
This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed...
The taxation of labour vs. capital income
Diana Hourani, Bethany Millar-Powell, Sarah Perret and Antonia Ramm
28 Aug 2023
This working paper presents novel analysis comparing in a consistent way the tax treatment of labour and capital income across OECD countries, through stylised effective tax rates (ETRs). It shows that dividend income and capital gains are generally...
Tax and Investment by Multinational Enterprises
Tibor Hanappi and David Whyman
27 Jul 2023
This paper investigates two closely related questions concerning the responses of Multi-National Enterprise (MNE) investment to corporate income taxation using a panel of unconsolidated subsidiary-level and consolidated group-level data from the...
Effective tax rates for R&D intangibles
Ana Cinta González Cabral, Tibor Hanappi, Silvia Appelt, Fernando Galindo-Rueda and Pierce O’Reilly
27 Jul 2023
Tax incentives such as intellectual property regimes provide for reduced taxation of the income derived from research, development, and innovation related activities. By doing so, they lower the overall tax burden from investing in certain qualified...
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
27 Jul 2023
The use of tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, has accelerated over the last two decades. The...
Net effective carbon rates
Grégoire Garsous, Mark Mateo, Jonas Teusch, Konstantinos Theodoropoulos, Astrid Tricaud and Kurt van Dender
25 May 2023
Building on an approach pioneered in the OECD’s Taxing Energy Use for Sustainable Development report, this paper develops a methodology to estimate effective carbon rates net of pre-tax fossil fuel support: the Net Effective Carbon Rates (Net ECR)....
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
20 Apr 2023
Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key...
The design of presumptive tax regimes
Mariona Mas-Montserrat, Céline Colin, Eugénie Ribault and Bert Brys
14 Feb 2023
OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the authors.
La conception des régimes d’imposition forfaitaire
Mariona Mas-Montserrat, Céline Colin, Eugénie Ribault and Bert Brys
14 Feb 2023
Les régimes d’imposition forfaitaire, aussi appelés régimes simplifiés d’imposition, simplifient le processus de mise en conformité fiscale pour les micro et petites entreprises. En réduisant les coûts de mise en conformité fiscale et en offrant des...
Assessing tax relief from targeted investment tax incentives through corporate effective tax rates
Alessandra Celani, Luisa Dressler and Tibor Hanappi
22 Sept 2022
Corporate tax incentives reduce investment costs for businesses, which may affect investment and location decisions. They apply through different designs and interact with countries’ standard tax systems, often making it difficult for tax policy...
Taxation of part-time work in the OECD
Michelle Harding, Dominique Paturot and Hannah Simon
14 Mar 2022
The share of part-time employment in total employment has risen in most OECD countries over the past decades. While this is often associated with increased female labour force participation and the desire of many workers to achieve an improved...
Measuring effective taxation of housing
Bethany Millar-Powell, Bert Brys, Pierce O’Reilly, Yannic Rehm and Alastair Thomas
12 Jan 2022
This paper measures the effective taxation of housing investments in 40 OECD member and partner countries. The paper derives both Marginal Effective Tax Rates (METRs) and Average Effective Tax Rates (AETRs), which incorporate the stream of income and...
Greening international aviation post COVID-19
Jonas Teusch and Samuel Ribansky
20 Oct 2021
This paper discusses the contribution that kerosene taxes could make to decarbonising international air travel post COVID-19. Reaching climate neutrality by mid-century requires that all sectors, including aviation, cut emissions strongly. The paper...
Corporate effective tax rates for R&D
Ana Cinta González Cabral, Silvia Appelt and Tibor Hanappi
29 Jul 2021
R&D tax incentives have become a widely used policy tool to promote business R&D. How do they shape firms’ incentives to invest in R&D? This paper contributes a methodology to construct forward-looking effective tax rates for an R&D investment that...
Reforming the taxation of housing in Israel
Alastair Thomas
16 Jul 2021
This paper examines the taxation of housing in Israel, and proposes a set of reforms to improve the efficiency and fairness of the current system. Israel’s housing tax system faces similar problems to those of many other OECD countries. In...
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
08 Dec 2020
This paper describes the methodology and data sources used to build a set of matrices mapping the location of profit and economic activity of multinational enterprises (MNEs) across jurisdictions. These matrices were originally designed for the...
Corporate taxation and investment of multinational firms
Valentine Millot, Åsa Johansson, Stéphane Sorbe and Sébastien Turban
12 Oct 2020
This paper explores the effect of corporate taxes on the investment of multinational enterprises (MNEs), and whether this effect differs across MNE groups depending on their profitability rate. Firm-level analysis conducted on a cross-country panel...
The impact of the Pillar One and Pillar Two proposals on MNE’s investment costs
Tibor Hanappi and Ana Cinta González Cabral
12 Oct 2020
This working paper presents the analytical framework used by the Secretariat to estimate the direct effects of the Pillar One and Pillar Two proposals on MNE’s investment costs. The analysis builds on the standard ETR framework and extends it in two...
Reassessing the regressivity of the VAT
Alastair Thomas
10 Aug 2020
This paper reassesses the often-made conclusion that the VAT is regressive, drawing on tax microsimulation models constructed for an unprecedented 27 OECD countries. The paper first assesses the competing methodological approaches used in previous...
Carbon pricing design: Effectiveness, efficiency and feasibility
Florens Flues and Kurt van Dender
22 Jun 2020
Carbon pricing helps countries steer their economies towards and along a carbon-neutral growth path. This paper considers how the design of carbon pricing instruments affects their effectiveness, efficiency and feasibility. Design choices matter both...