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

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

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

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

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 .

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.

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.

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

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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.

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.

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.

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.