Recent publications by the OECD
The OECD has released a number of publications recently. Please click the links below to access the documents:
This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. The publication contains comparable tax data in a common format for all OECD countries from 1965 onwards.
Consumption Tax Trends 2020: VAT/GST and Excise Rates, Trends, and Policy Issues
The publication provides information on VAT/GST and excise duty rates in OECD member countries. Information about international aspects of VAT/GST developments and the efficiency of this tax is also detailed in the document.
Update on Peer Review Report on Harmful Tax Practices
This report contains a summary of The Forum on Harmful Tax Practice meeting that took place in October 2020. It also features an update of the regimes reported in Harmful Tax Practices – 2018 Progress Report on Preferential Regimes.