Working Papers


  • 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.

  • 17-December-2015

    English, PDF, 375kb

    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.

  • 17-December-2015

    English, PDF, 689kb

    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.

  • 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.

    Related Documents
  • 16-December-2015

    English

    Who are the top 1% earners in Europe?

    This is the first paper that comprehensively documents the profiles of the 1% highest paid employees across 18 European countries. The data come from the largest harmonised source available, an employer-based survey that covers the labour income of 10 million employees, excluding the self-employed.

    Related Documents
  • 9-December-2015

    English

    Towards more gender equality in Austria

    Gender mainstreaming with the aim of more gender equality ranks high on the agenda of Austrian policy makers.

  • 9-December-2015

    English

    Austria's separate gender roles model was popular in the past, but is becoming a constraint for comprehensive wellbeing

    Austria has a model of "separate gender roles" in work, family and life arrangements which persists despite efforts to better balance these roles.

  • 8-December-2015

    English, PDF, 1,186kb

    Policies for Productivity Growth

    Where does the productive capacity of firms come from? What are the barriers that prevent resources to flow to the firms with the greatest potential? Why is it that not all people that possess entrepreneurial talent choose to start firms?

    Related Documents
  • 3-December-2015

    English

    The macroeconomic impact of structural policies on labour market outcomes in OECD countries: a reassessment

    This paper presents a first set of updates and extensions of the large body of existing evidence about the aggregate labour market impact of structural policies, in the context of enhancing the OECD’s supply-side framework for the quantification of reform packages.

    Related Documents
  • 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.

  • 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 > >>