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English | View long abstract
13-Oct-2008
Isabelle Joumard, Makoto Minegishi, Christophe André, Chantal Nicq and Robert Price
Frequent recourse to large one-off operations in a number of OECD countries has undermined the accuracy of cyclically adjusted fiscal balances as a measure of both the sustainability of public finance and the fiscal stance.
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English | View long abstract
03-Oct-2008
Cyrille Schwellnus and Jens Arnold
This paper uses a stratified sample of firms across OECD economies over the period 1996-2004 to analyse the effects of corporate taxes on productivity and investment.
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English | View long abstract
23-Sep-2008
Luiz de Mello
Indonesia’s growth performance is improving, following a slow recovery from the 1997-98 financial crisis. This paper argues that the main barriers to raising the economy’s growth potential are to be found on the supply side of the economy.
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21-Jul-2008
Isabell Koske and Nigel Pain
Measures of the gap between actual and potential activity are used frequently as indicators of the economic cycle and play a vital role in the conduct of monetary and fiscal policy.
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English | View long abstract
16-Apr-2008
L. de Mello
Compliance with the structural budget surplus rule, which has been in place since 2001, has allowed the government to maintain a counter cyclical fiscal stance in an environment of rising copper prices, while delivering a gradual reduction in public indebtedness.
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English | View long abstract
16-Apr-2008
Luiz de Mello
This paper develops a differential game of tax avoidance by modelling the interactions between a taxpayer and the tax authority. Economics Department Working Paper 604.
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English | View long abstract
02-Apr-2008
Rafal Kierzenkowski, Patrice Ollivaud, Franck Sédillot and Philippe Briard
The supply side framework and related measures of output and unemployment gaps play a leading role in the OECD analysis of short term conjunctural conditions and long term determinants of growth. This paper develops a comprehensive supply block in accordance with the OECD approach.
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English | View long abstract
12-Mar-2008
Isabelle Joumard and Christophe André
This paper provides an analysis of the factors behind recent revenue buoyancy and examines past responses to unexpected revenue gains.
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English | View long abstract
12-Mar-2008
Richard Herd and Willi Leibfritz
This paper examines varies areas of India´s fiscal policy, in particular fiscal discipline, the structure of government spending, the tax system and fiscal federalism.
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English | View long abstract
22-Oct-2007
Vassiliki Koutsogeorgopoulou and David Turner
Since 2004, the fiscal deficit has been brought down by over 5% of GDP to below the 3% limit in 2006, which is a major achievement. The government plans a more gradual reduction over coming years so that overall balance or surplus is reached no later than 2010.
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