Organisation for Economic Co-operation and Development

The Benefits and Wages series addresses the complicated interactions of tax and benefit systems for different family types and labour market situations. The series is a valuable tool used to compare the different benefits made available to those without work and those with different levels of in-work income for OECD countries and EU countries. The main social policy areas are as follows: taxes and social security contributions due on earnings and benefits, unemployment benefits, social assistance, family benefits, housing benefits, and in-work benefits. OECD Work Incentive and Income adequacy indicators, country specific files, the tax-benefit models and the tax benefit calculator, including detailed descriptions of all cash benefits available to those in and out of work as well as the taxes they were liable to pay are available on Benefits and Wages: OECD Indicators   Unit of measure used: Estonia: 2011 - EUR; 2010; 2009; 2008; 2007; 2006; 2005 -EEK Slovak Republic: 2010; 2009 - EUR; 2008; 2007; 2006; 2005 -SKK

 This indicator measures the proportion of earnings that are lost to either higher taxes or lower benefit entitlements when a jobless person takes up employment. It is commonly referred to as "Participation Tax Rate (PTR)" as it measures financial disincentives to participate in the labour market.

Related data is available here: https://knoema.com/PTRCCSA/ptrs-for-parents-claiming-guaranteed-minimum-income-gmi-benefits-and-using-childcare-services This indicator measures the proportion of earnings that are lost to either higher taxes, lower benefits or childcare costs when a parent with young children takes up full-time employment and requires use of centre-based childcare services.

Environmentally related taxes are effective policy instruments to shape relative prices of goods and services. The Environmental Related Tax Revenue Database (ERTR) categorises taxes based on their environmental relevance, constructing environmentally related tax revenue with a breakdown by tax-base category (including energy, transport, pollution, and resources) and 22 environmental domains. Note that tax-base categories are mutually exclusive, while domains are not. Therefore, one should not aggregate revenue across domains as it may lead to double counting.

This dataset presents the data collected from OECD and partner economies on environmentally related tax revenue accounts with a breakdown by tax-base category and industrial activity. The data collection follows the OECD methodological guidelines for compiling Environmentally Related Tax Revenue (ERTR) accounts in line with the System of Environmental-Economic Accounting - Central Framework (SEEA-CF). The OECD ERTR accounts are consistent with the existing data collection by Eurostat. Nevertheless, in an effort to enhance the policy relevance of this SEEA module, the OECD approach goes slightly further and includes several additional revenue categories: Taxes levied on greenhouse gas (GHG) emissions are explicitly reported in two sub-categories: an energy related part (recorded as an energy tax) and a non-energy related part, such as certain GHG emissions related to landfills or agriculture (recorded as a pollution tax). Four "memo items" (i.e. information items that do not change the total) are included: (i) Certain land taxes; (ii) Taxes on oil and natural gas extraction; (iii) Taxes on the resource rent; (iv) Elevated value added taxes levied on environmentally related tax-bases. The dataset covers OECD member countries, accession candidates and selected partner economies since the year 1995. For EU countries, it includes the information on ERTR accounts reported to Eurostat.

This database presents the 2018 edition of OECD time-series indicators of implied R&D tax subsidy rates for OECD member countries and five non-member economies (Brazil, People's Republic of China, Romania, Russian Federation, and South Africa) over the period 2000-2018, drawing on data collected in the OECD-NESTI R&D tax incentive surveys from 2007 to 2018. The 2018 edition of RDTAXSUB contains time-series estimates that are based on headline tax credit and allowance rates, by firm size and profitability scenario. Due to limited historical data availability, the estimates are not adjusted for provisions that bound the tax benefits received by firms (e.g. ceilings, thresholds). They therefore provide an upper bound for the marginal tax subsidy implied by R&D tax relief measures across countries over time. These estimates should not be confused with separate contemporary cross-sectional OECD estimates of marginal tax subsidy rates (OECD, 2018) that compute adjusted (weighted) tax credit/allowance rates for a number of countries based on available information on the proportion of eligible R&D subject to different marginal levels of relief (see 2017).The tax subsidy rate is defined as 1 minus the B-index, a measure of the before-tax income needed by a “representative” firm to break even on USD 1 of R&D outlays (Warda, 2001). As tax component of the user cost of R&D, the B-Index is is directly linked to measures of effective marginal tax rates. Measures of tax subsidy rates such as those based on the B-index provide a convenient proxy for examining the implications of tax relief provisions. These provide a synthetic representation of the generosity of a tax system from the perspective of a generic or model type of firm for the marginal unit of R&D expenditure. To provide a more accurate representation of different scenarios, B-indices are calculated for “representative” firms according to whether they can claim tax benefits against their tax liability in the reporting period (OECD, 2013). When credits or allowances are fully refundable, the B-index of a firm in such a position is identical to the profit scenario. Carry-forwards are modelled as discounted options to claim incentives in the future, assuming a constant annual probability of returning to profit of 50% and a nominal discount rate of 10%. For general and country-specific notes on the time-series estimates of implied marginal tax subsidy rates on R&D expenditures (based on the B-index), see http://www.oecd.org/sti/rd-tax-stats-bindex-notes.pdf.

These data are part of a larger database, hosted on a different website, which includes both quantitative and qualitative data, as well as graphs.

It provides a faithful image, to the greatest extent possible, of the aggregates and balances of the general government sector Data are also available, for most countries, for the sub-sectors of general government.

This database provides a set of indicators that reflect the level and structure of central government support for business R&D; in form of R&D; tax incentives and direct funding across OECD member countries and ten non-member economies (Argentina, Brazil, Bulgaria, Croatia, Cyprus, People's Republic of China, Romania, Russian Federation, and South Africa). This includes time-series indicators of tax expenditures for R&D;, based on the latest 2017 OECD data collection on tax incentive support for R&D; expenditures that was completed in July 2017. These estimates of the cost of R&D; tax relief have been combined with data on direct R&D; funding, as compiled by National Statistical Offices based on reports from firms, in order to provide a more complete picture of government efforts to promote business R&D.; The latest indicators and information on R&D; tax incentives also feature on the dedicated OECD website Measuring R&D; tax incentives.Tax expenditures are deviations from a benchmark tax system (OECD, 2010) and countries use different national benchmarks. Available estimates typically reflect the sum of foregone tax revenues – on an accruals basis – and refunds where applicable, with no or minimal adjustments for behavior effects. Some countries only report claims realised in a given year (cash basis), while others report losses to government on an accrual basis, excluding claims referring to earlier periods and including claims for current R&D; to be used in the future. For general and country-specific notes on the estimates of government tax relief for R&D; expenditures (GTARD), see http://www.oecd.org/sti/rd-tax-stats-gtard-notes.pdfThe sources for the other indicators (direct funding of BERD, BERD and GDP) include the OECD databases on Main Science and Technology Indicators and Eurostat R&D; statistics.

International comparisons of taxes and charges on road haulage require a framework that can relate all the various taxes and charges levied on transport activities to marginal costs, if they are to provide satisfactory answers to the following types of question: -Do hauliers in one country pay more than in the other, and what impact does this have on the profitability of haulage in each country? -Is the impact of an increase in tax on diesel the same in each country or are differences in the taxation of labour more significant? -Do these differences distort the international haulage market? The 2003 ECMT Report 'Reforming Transport Taxes' developed a methodology for making such comparisons. The database presents information on vehicle taxes, fuel excise duties and user charges and takes also into account any possible refunds, rebates and exemptions. These data allow for comparison of road freight transport fiscal regimes in different countries in quantitative terms. In order to allow for comparisons of road freight taxation regimes in different countries, net taxation levels are calculated for a standard domestic haul (400-km domestic hauls with 40 tonne trucks). These results are then assessed per vehicle-km and per tonne-kilometre.