Working Paper 8: The Spending Power of Sub-Central Governments: A Pilot Study

This pilot study presents indicators that assess sub-central government (SCG) spending power by policy area. Traditional indicators – such as the share of SCG in total government spending – are often misleading as they underestimate the impact of central government regulation on sub-central spending patterns. In order to gauge true spending power, a set of institutional indicators is established, based on a detailed assessment of

Paradis fiscaux, paradis perdus?

Interview. En avril, le G20 a décidé de lutter contre le secret bancaire et l’opacité des circuits financiers. Pascal Saint-Amans, expert de l’OCDE, défend le plan. Pour Eva Joly, ex-juge anticorruption et canditate écologiste aux européennes, il ne va pas assez loin. Rencontre.

Working Paper 7: Taxes and Grants: On the Revenue Mix of Sub-Central Governments

This paper analyses trends and driving forces in the revenue composition of sub-central government (SCG). Between 1995 and 2005 the share of SCG in total government spending increased significantly from 31 to 33 percent while the SCG tax share remained stable at around 17 percent, increasing SCG’s dependence on intergovernmental grants. While equal access to public services is the most common justification for such grants, the grant

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Agreement between France and British Virgin Islands for the exchange of information relating to tax matters

Agreement between France and British Virgin Islands for the exchange of information relating to tax matters

Les impôts sur les salaires de l’OCDE révèlent que l’imposition des salariés a légèrement baissé en 2008

Les impôts acquittés par les salariés en 2008 ont légèrement diminué dans de nombreux pays de l’OCDE ; la Pologne et la Turquie affichent la plus forte baisse pour un célibataire bénéficiant du salaire moyen, selon la publication annuelle de l’OCDE Les impôts sur les salaires.

Bahrain moves forward to strengthen tax information exchange provisions

A protocol to the existing Bahrain-France Convention for the Avoidance of Double Taxation was signed today in Paris.

Nominations de hauts responsable: Stephen Matthews, économiste fiscal principal et Chef de la division de la politique fiscale et des statistiques

Le Centre de politique et d'administration fiscales a le plaisir d’annoncer que Stephen Matthews a été nommé économiste fiscal principal et Chef de la division de la politique fiscale et des statistiques.

Statement by OECD Secretary-General and DAC Chair to the World Bank-IMF Development Committee

This statement outlines OECD's response to the crisis and OECD perspectives on the Development Committee agenda. It was presented at the joint World Bank-IMF Development Committee meeting in Washington on 26 April 2009 by Mr. Angel Gurria, OECD Secretary-General, and Mr. Eckhard Deutscher, Chair of the OECD Development Assistance Committee (DAC).

G20 Working Group on Reinforcing International Cooperation and Promoting Integrity in Financial Markets (WG2) Final Report (27 March 2009)

Final report of the Working Group 2 in the lead-up to the G20. Outlines recommendations for immediate actions and medium-term actions regarding: regulatory and supervisory cooperation, role of international bodies, and promoting market integrity.

Les Bermudes signent huit nouveaux accords d’échange de renseignements fiscaux

Les Bermudes ont signé 8 nouveaux accords d’échange de renseignements fiscaux, avec 7 économies nordiques – le Danemark, les îles Féroé, la Finlande, le Groenland, l’Islande, la Norvège et la Suède – ainsi qu’avec la Nouvelle-Zélande.