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In early 2020, the rapid spread of the coronavirus (COVID-19) quickly developed into a pandemic. This was followed by a …
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This report is part of the OECD Tax Policy Reviews publication series. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems. Drawing primarily on OECD Revenue Statistics data prior to the COVID-19...
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Place-based policies aim to stimulate economic development in disadvantaged areas with the goal of improving the well-being of residents. A provision of the Tax Cuts and Jobs Act aimed to spur private investment in low-income areas called Opportunity Zones (OZs). We evaluate the impact of OZs on...
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The taxation of energy consumption is a central topic in the current policy debate of the European Union. While raising … energy taxation is part of the European Commission's strategy for achieving its 2030/50 climate targets, the ongoing dramatic … increases in the price of energy products are raising calls for reducing their taxation. Therefore, a close consideration of the …
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