Publications & Documents


14-July-2009

English

Economic Survey of Brazil 2009: Reforming indirect taxes and labour levies

The complexities and fragmentation of Brazil’s tax system make it particularly onerous to enterprises, making it a priority for reform. The state-level VAT has often been used as an industrial policy instrument, resulting in predatory tax competition among the states. Remaining federal levies on enterprise turnover are detrimental to the competitiveness of Brazilian exports. The burden of payroll taxes and social security

10-July-2009

English, , 948kb

Better Regulation in the Netherlands

The EU 15 project is a partnership between the OECD and the EU Commission. It aims to assess regulatory management capacities in 15 member states of the EU, describes trends in their development, and identifies gaps in relation to good practice.

10-July-2009

English, , 1,031kb

Better Regulation in Portugal

The EU 15 project is a partnership between the OECD and the EU Commission. It aims to assess regulatory management capacities in 15 member states of the EU, describes trends in their development, and identifies gaps in relation to good practice.

10-July-2009

English, , 1,141kb

Better Regulation in the United Kingdom

The EU 15 project is a partnership between the OECD and the EU Commission. It aims to assess regulatory management capacities in 15 member states of the EU, describes trends in their development, and identifies gaps in relation to good practice.

10-July-2009

English

OECD Rural Policy Reviews: Spain

The radical transformation that Spanish rural areas have experienced in the past few decades suggest a new approach to rural policy. This report looks at such issues as rural tourism, renewable energies, rural clusters, development of peri-urban areas, and service delivery.

10-July-2009

English, , 1,078kb

Better Regulation in Denmark

The EU 15 project is a partnership between the OECD and the EU Commission. It aims to assess regulatory management capacities in 15 member states of the EU, describes trends in their development, and identifies gaps in relation to good practice.

8-July-2009

English

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 are often misleading as they underestimate the impact of central government regulation on sub-central spending patterns.

8-July-2009

English

Economic Survey of Belgium 2009: How to reform the tax system to enhance economic growth

The tax system is relying too much on relatively growth distorting taxes. Despite reforms, labour taxation continues to contribute to substantial labour market traps while corporate tax rates are relatively high. Moreover, most tax bases are narrowed by numerous exemptions and reductions.

8-July-2009

English

Economic Survey of Belgium 2009: Improving fiscal federalism

Securing fiscal sustainability requires a reform of the fiscal federalism system. The current transfer system does not align spending and taxing responsibilities and the organisation of the federation is not promoting public spending efficiency.

8-July-2009

English

Economic Survey of Belgium 2009: Securing fiscal sustainability during the economic downturn and beyond

Public finances are shifting further away from fiscal sustainability, emphasising the need for the reform of the fiscal policy making and strategies to deal with the costs of ageing.

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