Publications & Documents


  • 30-April-2015

    English

    Reforming the Slovak public sector

    Improving public sector efficiency can help to meet two conflicting objectives: ensuring fiscal consolidation and maintaining room for growth-friendly spending.

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  • 29-April-2015

    English

    Reforming the tax on immovable property: taking care of the unloved

    The tax on immovable property recently started to regain its former significance, but the tax yield still remains low, with slightly more than 1% of GDP and wide variation across countries.

  • 29-April-2015

    English

    Fiscal decentralisation in Colombia: new evidence regarding sustainability, risk sharing and "fiscal fatigue"

    Colombia has engaged in a sustained process of fiscal decentralisation over the past decades. Evidence is presented that the current framework is conducive to fiscal sustainability, especially after the reforms in the late 1990s and early 2000s.

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  • 21-April-2015

    English

    Taxation and investment in Colombia

    The Colombian corporate tax system is highly complex and distortive. The effective tax burden on businesses is very high due to the combined effect of the corporate income tax, the corporate surtax introduced in 2012 (CREE), the net wealth tax on business assets and the value added tax (VAT) on fixed assets.

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  • 21-April-2015

    English

    Efficiency and contestability in the Colombian banking system

    Despite progress in the past decade, financial markets in Colombia remain relatively small and shallow. In particular the banking system suffers high intermediation costs, which limit constrains access to finance by households and firms.

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  • 8-April-2015

    English

    Improving taxes and transfers in Australia

    This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising more revenue from the Goods and Services Tax.

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  • 8-April-2015

    English

    Federal-state relations in Australia

    The government’s current review of the federal system, focusing on both spending and tax responsibilities, is welcome, as is the “whole of government” approach to the process.

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  • 17-December-2014

    English

    New tax and expenditure elasticity estimates for EU budget surveillance

    This paper estimates the elasticities of government revenue and expenditure items with respect to the output gap for European Union (EU) countries. These elasticities are used by the European Commission, as part of the EU fiscal surveillance process, to calculate the semi-elasticity of the budget balance as a percentage of GDP with respect to the output gap.

  • 18-September-2014

    English

    Reducing macroeconomic imbalances in Turkey

    Turkey recovered swiftly from the global financial crisis but sizeable macroeconomic imbalances arose in the process.

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  • 24-July-2014

    English

    Taxing the rent of non-renewable resource sectors: a theoretical note

    This study analyses the economic rent generated by the exploitation of a non-renewable resource, and the taxation of this rent.

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