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17-Apr-2008
While Chile’s tax system is not particularly burdensome to business formality, there is scope for making product-market regulations less onerous to firms and the labour code more flexible, especially with regards to indefinite contracts and the allocation of working time. Low human capital remains an important obstacle to reducing labour informality. To the extent that informal businesses also hire informally, there is some room for designing policies to tackle business informality in conjunction with those aimed at boosting formal labour contracting.
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16-Apr-2008
This paper develops a differential game of tax avoidance by modelling the interactions between a taxpayer and the tax authority. This framework is particularly useful for explicitly modelling situations of conflict. The solution to the game is a non co operative Nash that depends on the resources that need to be used by the tax authority to enforce legislation and the cost to be borne by the taxpayer in tax compliance, provided that the curvature of the utility functions is bounded.
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02-Apr-2008
The supply side framework and related measures of output and unemployment gaps play a leading role in the OECD analysis of short term conjunctural conditions and long term determinants of growth. To allow such diagnoses for Poland, this paper develops a comprehensive supply block in accordance with the OECD approach.
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12-Mar-2008
This paper examines varies areas of India´s fiscal policy, in particular fiscal discipline, the structure of government spending, the tax system and fiscal federalism. It describes reforms over the past decades which, as part of the overall economic reform agenda, helped lifting the Indian economy to a higher growth path. It also discusses where further reforms are desirable to further reduce economic distortions and improve the provision of public services. This Working Paper relates to the 2007 OECD Economic Survey of India (www.oecd.org/eco/surveys/india).
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12-Mar-2008
This working paper investigates the policy determinants of hours worked among employed individuals in OECD countries, focussing on the impact of taxation, working-time regulations, and other labour and product market policies. It explores the factors underlying cross-country differences in hours worked — in line with previous aggregate approaches — while at the same time it looks more closely at labour force heterogeneity — in the vein of microeconomic labour supply models.
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12-Mar-2008
This paper provides an analysis of the factors behind recent revenue buoyancy and examines past responses to unexpected revenue gains. It also discusses whether improved information on fiscal positions and future fiscal challenges, combined with relevant fiscal rules, might help in avoiding a repetition of past errors in fiscal policy.
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06-Nov-2007
This chapter examines the fiscal outlook and explores ways to improve budgeting policy, reduce distortions in the tax system and reduce social spending growth, in order to improve the contribution of government finances to sustained growth.
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09-Oct-2007
This chapter examines areas of government spending, taxation and fiscal federalism where further reforms are desirable to reduce economic distortions and improve the provision of public services.
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20-Dec-2006
The high price of some new non-polluting energy technologies makes it hard for them to compete with traditional energy sources. To curb industrial pollution, many OECD countries have introduced pollution taxes. (Video also available in Spanish).
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19-Dec-2005
Final report of the Technical Advisory Group (TAG) on Monitoring the Application of Existing Treaty Norms.
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Fighting Offshore Tax Evasion
Grace Perez-Navarro, deputy-director of OECD’s Centre for Tax Policy and Administration, addresses harmful tax practices, including tax havens, by improving transparency and establishing effective exchange of information.
Nicholas Bray speaks with Grace Perez-Navarro
www.itdweb.org
A joint initiative by the OECD, IMF and World Bank to facilitate discussion on tax matters
International Tax Dialogue
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Taxation in the Global Context: Developing our Co-operation with Non-OECD Economies
A new interactive tool to calculate your benefit entitlements and tax burdens
