Latest Documents


  • 18-February-2016

    English

    Public spending efficiency in the OECD: benchmarking health care, education and general administration

    This paper uses data envelopment analysis (DEA) to assess the efficiency of welfare spending in a sample of OECD countries around 2012, focussing on health care, secondary education and general public services.

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  • 17-December-2015

    English

    How can South Africa’s tax system meet revenue raising challenges?

    Reforms over the past two decades have produced a well-balanced, modern tax system. However, considerable revenues will be needed in the years ahead to expand social spending and infrastructure in order to raise growth and well-being. The challenge is to generate these revenues without penalising growth or exacerbating inequality.

  • 16-December-2015

    English

    Adjusting fiscal balances for the business cycle: new tax and expenditure elasticity estimates for OECD countries

    This paper re-estimates the elasticities of government revenue and expenditure items with respect to the output gap for OECD countries. These elasticities are used by the OECD to calculate cyclically adjusted fiscal balances. The study updates the earlier 2005 study using the most recent datasets and tax codes, the coverage being confined in this paper to 35 countries, the 34 OECD member states and Latvia.

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  • 3-December-2015

    English

    Searching for the inclusive growth tax grail: the distributional impact of growth enhancing tax reform in Ireland

    TThe economic literature suggests that a revenue-neutral shift of tax revenues from income taxes to property taxes would increase GDP per capita in the medium term. This paper analyses for Ireland the consequences of such a shift in the tax mix.

  • 3-December-2015

    English

    Taxes, income and economic mobility in Ireland: new evidence from tax records data

    This paper analyses income inequality in Ireland using a new panel dataset based on the administrative tax records of the Revenue Commissioners for Ireland.

  • 15-September-2015

    English

    Achieving fiscal consolidation while promoting social cohesion in Japan

    With gross government debt of 226% of GDP, Japan’s fiscal situation is in uncharted territory and puts the economy at risk. Japan needs a detailed and credible fiscal consolidation plan, including specific revenue increases and measures to control spending to restore its fiscal sustainability.

  • 3-September-2015

    English, PDF, 704kb

    Fiscal Policy and Growth: Why, What and How?

    IMF/OECD Note for G20 meeting in Ankara, 2-6 September 2015

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  • 2-September-2015

    English

    Reducing inequality and poverty in Portugal

    Portugal has one of the most unequal income distributions in Europe and poverty levels are high. The economic crisis has halted a long-term gradual decline in both inequality and poverty and the number of poor households is rising, with children and youths being particularly affected. Unemployment is one of the principal reasons why household incomes declined.

  • 21-August-2015

    English

    Improving public sector efficiency for more inclusive growth in Latvia

    This working paper explores avenues to improve public sector efficiency in Latvia, a catching-up and ageing economy where spending needs are large.

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  • 23-July-2015

    English

    Fiscal constitutions: an empirical assessment

    Fiscal constitutions comprise the set of rules and frameworks guiding fiscal policy that are enshrined in a country’s fundamental laws.

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