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![Japanese tax and benefit system working parents and Japan tax revenue](https://taxfoundation.org/wp-content/uploads/2020/07/Japan_-_Tokyo_4_1980x-3-300x200.jpeg)
Revenue Gains in Asian and Pacific Countries Likely Offset by COVID-19
Because of the COVID-19 pandemic and the associated economic crisis, countries in the Asia-Pacific region will see a differentiated impact on their capacity of mobilizing domestic revenue depending on the structure of their economy. According to the OECD report, those economies that rely mostly on natural resources, tourism, and trade taxes are especially vulnerable.
5 min read![Wealth taxes in the OECD, Wealth taxes in Europe. What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD, wealth tax warren wealth tax oecd, Bernie Sanders wealth tax](https://taxfoundation.org/wp-content/uploads/2019/01/france-paris-455-e1570647793588-300x200.jpg)
Global Tax Relief Efforts Vary in Scope and Time Frame in Response to COVID-19
Countries around the world have implemented and continue to implement emergency tax measures to support their economies during the coronavirus (COVID-19) crisis.
5 min read![International Rankings of Germany's Tax System. Learn more about Germany tax system.](https://taxfoundation.org/wp-content/uploads/2019/12/Germany-3-e1576512157963-300x194.jpeg)
Germany Adopts a Temporary VAT Cut
Tax policy responses to the pandemic should be designed to provide immediate support while paving the way to recovery. A temporary VAT rate cut in the context of an inefficient VAT system is likely to deliver mixed results at best.
4 min read![VAT complexity in Europe, complexity of VATs in Europe, Value Added Tax complexity in Europe, Value-Added Tax administrative tax burden in europe 2020, VAT administrative tax burden europe 2020](https://taxfoundation.org/wp-content/uploads/2020/06/VAT-Complexity-FV-01-295x300.png)
Complexity of VATs in Europe
2 min read![California health care tax proposal California tax proposal California healthcare tax proposal](https://taxfoundation.org/wp-content/uploads/2020/05/california_capitol_3_36-e1590699526536-300x196.jpeg)
California Considers Business Head Tax Plan that Seattle Repealed
With California’s unemployment rate approaching 25 percent, it is somewhat surprising to find policymakers contemplating a literal tax on jobs.
3 min read![](https://taxfoundation.org/wp-content/uploads/2020/05/Alberto_Alesina_2013-217x300.jpg)
Lessons from Alberto Alesina for U.S. Lawmakers
Alesina’s work suggests that raising taxes to reduce the federal deficit and national debt would be an economic mistake. The less economically damaging path is to cut spending, what some have called austerity policies.
3 min read![Tax Burden on Labor in the OECD, France Tax burden on labor, Spain tax burden on labor, Greece tax burden on labor, UK tax burden on labor, Austria tax burden on labor](https://taxfoundation.org/wp-content/uploads/2020/03/economy-business-workers-corproate-e1583775377857-300x169.jpeg)
A Comparison of the Tax Burden on Labor in the OECD, 2020
A higher tax burden on labor often leads to lower employment rates and wages. That’s important for policymakers to remember as they look for ways to help their economies recover from coronavirus-induced shutdowns. If their goal is to encourage employment, policies that lower the tax burden on labor could prove a powerful tool.
20 min read![Consumption taxes are the largest share of average OECD revenue. Consumption Taxes coronavirus, Sales Taxes Coronavirus Sales Tax Coronavirus](https://taxfoundation.org/wp-content/uploads/2020/04/TF_OECDconsumptionRevenue-300x216.png)
New OECD Study: Consumption Tax Revenues during Economic Downturns
Compared to other tax revenue sources, consumption tax revenue as a share of GDP tends to be relatively stable over time, even during economic downturns.
2 min read![Coronavirus relief measures, Coronavirus tax relief measures, Coronavirus VAT payments, refunds, and rates in Europe](https://taxfoundation.org/wp-content/uploads/2020/04/VAT-Bases-dv2-01-300x292.png)
VAT Bases in Europe
The extent to which businesses and consumers will benefit from coronavirus relief measures like temporary VAT changes will depend on the VAT base.
2 min read![](https://taxfoundation.org/wp-content/uploads/2020/02/linkedin-In-Stream_Wide___Denmark_flag_50-300x158.jpeg)
Denmark Unplugs the Economy
Denmark, a high-tax country with 5.5 million citizens, has implemented policies designed to avoid layoffs and bankruptcies and basically unplug the economy during the pandemic.
4 min read![](https://taxfoundation.org/wp-content/uploads/2020/03/norway-300x200.jpg)
Norway Opens the Fiscal Toolbox
Norway passed a large coronavirus tax relief package to address layoffs and bankruptcies, which includes a reduced VAT rate, the introduction of a loss carryback provision, and targeted postponements for wealth tax payments, among other provisions.
5 min read![OECD tax revenues 2021 sources of government revenue in the oecd, 2019, government tax revenue corporate tax revenue corporate tax revenues](https://taxfoundation.org/wp-content/uploads/2019/04/Sources-of-government-revenue-euros-CROP-e1555963525137-300x188.jpeg)
Tax Policy and Economic Downturns
The Great Recession provides some insight into how tax revenues declined during a deep recession. Across OECD countries, revenues fell by 11 percent from 2008 to 2009 with corporate income taxes seeing the steepest decline at 28 percent. Revenues from individual income taxes fell by 16 percent.
4 min read![Consumption Taxes in Europe, Consumption Tax Revenue in Europe, Consumption Tax Reliance in Europe, Reliance on consumption taxes in Europe](https://taxfoundation.org/wp-content/uploads/2020/03/Consumption-Reliance-2020-dv1-01-e1583956229164-300x295.png)
Reliance on Consumption Taxes in Europe
2 min read![After the Super-Deduction Assessing Proposals for the Reform of Capital Allowances](https://taxfoundation.org/wp-content/uploads/2020/03/uk-flag-4-e1583955325734-300x182.jpeg)
![US Tax Revenue Sources, Sources of Tax Revenue in the United States. How does the US raise tax revenue? How does the US fund government spending?](https://taxfoundation.org/wp-content/uploads/2019/04/TF_CE-3-11-2020_figure_1-300x220.png)
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FAQ on Digital Services Taxes and the OECD’s BEPS Project
What is a digital services tax (DST)? What countries have announced, proposed, or implemented a DST? What are some of the criticisms of a DST? What are alternatives to a DST? What is the OECD BEPS project and what is its main objective? What is the main objective of OECD Pillar 1? What is the main objective of OECD Pillar 2?
8 min read![VAT rates in Europe, Value-Added Tax Rates Europe, consumption tax Europe](https://taxfoundation.org/wp-content/uploads/2019/02/FINAL-01-01-01-300x285.png)
VAT Rates in Europe, 2020
3 min read![International Rankings of Germany's Tax System. Learn more about Germany tax system.](https://taxfoundation.org/wp-content/uploads/2019/12/Germany-3-e1576512157963-300x194.jpeg)
![Learn more about the proposed Canada digital tax. Canada digital services tax](https://taxfoundation.org/wp-content/uploads/2019/12/linkedin-In-Stream_Wide___canada-e1576167108314-300x158.jpg)
![EU Carbon Border Adjustment Mechanism CBAM EU carbon border tax (EU carbon tax or carbon tariff)](https://taxfoundation.org/wp-content/uploads/2019/04/EU-flag-wide-e1555091569203-300x150.jpg)