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Publications & Documents
OECD Workshop on Effective Corporate Taxation, held at the OECD in Paris on 4 July 2006.
Corporate taxation has been on the agenda of the recent tax policy debate in many OECD countries. In particular, there has been a policy interest in analysing the impact of corporate taxation on the location and level of investment in the context of globalisation of production. Assessing this impact requires computing appropriate measures of
This working paper describes the structure of the health care system in Hungary, highlights outstanding weaknesses and considers ways to make financing more stable and sustainable.
This working paper describes the main characteristics and the developments of the French tax system and examines some of its economic distortions and complexities.
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The impact of tax-favoured retirement saving on government budget projections compared across countries. OECD Economic Studies No. 39.
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Household level evidence from the United States and the United Kingdom on the effectiveness of tax favours in boosting retirement saving. OECD Economic Studies No. 39.
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The role of tax-favoured retirement saving for long-term sustainability of public finances in the Netherlands. OECD Economic Studies No. 39.
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Assessing the effectiveness of tax favours in stimulating retirement saving based on European cross-country evidence and reform events. OECD Economic Studies No. 39.
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Cross-country comparisons of the tax favours granted to retirement saving. OECD Economic Studies No. 39.
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Model simulations illustrate a number of channels through which the US current-account deficit could narrow and explore the implications across countries. Economic Studies No. 38.
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OECD Economic Outlook No. 76, chapter V. Fiscal policy has been used as an antidote to weak activity during the most recent downturn and fiscal consolidation has been delayed in some countries because of its perceived costs in terms of lower activity. However, the impact of fiscal policy on aggregate demand depends on the responses of private saving to changes in fiscal stance. In certain circumstances budget deficit shifts can be