Latest Documents


  • 23-June-2017

    English, PDF, 438kb

    Economics Department Working Papers by cross country analysis

    This series of Working Papers is designed to make available, to a wider readership, selected studies which the Department has prepared for use within OECD. Authorship is generally collective, but main individual authors are named.

  • 23-June-2017

    English

    Taxation and Investment in India

    Business taxation in India is characterised by high effective tax rates, a narrow tax base, and an uncertain tax environment for potential investors.

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  • 23-June-2017

    English, PDF, 806kb

    Economics Department Working Papers - List

    This series of Working Papers is designed to make available, to a wider readership, selected studies which the Department has prepared for use within OECD. Authorship is generally collective, but main individual authors are named.

  • 8-June-2017

    English

    Making income and property taxes more growth-friendly and redistributive in India

    Tax reforms are crucial to promoting inclusive growth in India.

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  • 7-April-2017

    English

    Improving the allocation and efficiency of public spending in Indonesia

    Indonesia's fiscal position is generally sound and policy making prudent. However, the country still faces important challenges in terms of economic and social development.

  • 7-April-2017

    English

    Decentralisation to promote regional development in Indonesia

    In 1998 Indonesia embarked on an ambitious course of decentralisation. Over a period of a few years, facilitated by financial transfers from the central government, responsibility for many public services and administrative tasks were devolved to local authorities.

  • 7-March-2017

    English

    Local taxation, land use regulation, and land use: A survey of the evidence

    This paper surveys the theoretical and empirical research on the relationship between local taxation, land use regulation and land use patterns.

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  • 6-February-2017

    English, PDF, 1,830kb

    Tax planning by multinational firms: Firm-level evidence from a cross-country database

    This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs).

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  • 6-February-2017

    English, PDF, 758kb

    International tax planning, competition and market structure

    This paper investigates if tax planning by large multinationals distorts competition in their favour and allows them to crowd out other firms. The competitive implications of tax planning are frequently mentioned in the tax policy debate, but not yet documented empirically to our knowledge. This paper aims to fill this gap.

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  • 6-February-2017

    English, PDF, 592kb

    International tax planning and fixed investment

    This paper assesses how international tax planning affects real business investment by multinationals. Earlier studies have shown that corporate taxes reduce business investment. This paper shows that tax planning multinationals are less sensitive to corporate taxes than other firms in their investment decisions.

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