Reports


  • 5-April-2012

    English

    Peer Review Report of the Republic of Korea - Combined Phase 1 + Phase 2

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in the Republic of Korea .

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  • 5-April-2012

    English

    Peer Review Report of Guatemala - Phase 1: Legal and Regulatory Framework

    This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Guatemala.

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  • 28-March-2012

    English

    Reforming Fiscal Federalism: Beyond the Zero-Sum Game

    This book describes and examines reforms of fiscal federalism and local government in 10 OECD countries implemented over the past decade.

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  • 5-mars-2012

    Français

    Dispositifs hybrides: Questions de politique et de discipline fiscales

    La planification fiscale agressive est une source croissante de préoccupation pour de nombreux gouvernements. Ce rapport décrit les types les plus courants d'arrangements hybrides (ex : arrangements pour exploiter les différences dans le traitement fiscal des instruments, des entités ou des transferts entre deux ou plusieurs pays) et les effets qu'ils visent à atteindre. Il résume les questions de politique fiscale soulevées par ces

  • 20-February-2012

    English

    Risk sharing

    Macroeconomic crises and shocks often cause large and unforeseen income and employment losses. This chapter presents new OECD analysis of the types of policies that have helped to protect the most vulnerable from these losses in a wide group of OECD and emerging countries.

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  • 10-February-2012

    English, , 102kb

    Policy note no. 10: Managing government debt and assets after the crisis

    In the wake of the financial crisis, government debt in the OECD area has increased massively on top of already high debt-GDP ratios prior to the crisis, by some 30% of GDP between 2007 and 2011 on average, rendering fiscal positions in many countries unsustainable.

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  • 23-janvier-2012

    Français, , 883kb

    Inégalités de revenus et croissance : Le rôle des impôts et des transferts ; Note de politique économique n° 9 du Département des Affaires économiques

    Moins d'inégalités de revenus et une croissance plus forte - ces deux objectifs sont-ils conciliables ? Cette étude apporte un nouvel éclairage sur les liens entre les politiques destinées à promouvoir la croissance et la répartition des revenus.

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  • 23-January-2012

    English

    Less income inequality and more growth - Are they compatible?

    Can both less income inequality and more growth be achieved? A recent OECD study sheds new light on the link between policies that boost growth and the distribution of income.

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  • 23-January-2012

    English, , 138kb

    Inequality in labour income - What are its drivers and how can it be reduced? Economics Department Policy Note No. 8

    Inequality in labour income - What are its drivers and how can it be reduced? Economics Department Policy Note No. 8

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  • 11-October-2011

    English, , 229kb

    OECD Tax Policy Study 21 - Executive Summary

    The report provides both a broad overview of the effects of taxation on employment as well as a detailed analysis of selected issues.

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