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Actualités & Evénements
Actualités
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05-oct.-2011
Tax competition is the strategic interaction of tax policy between sub-central governments with the objective to attract and retain mobile tax bases. This paper evaluates the main issues regarding tax compettition.
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16-juin-2010
An expert meeting on “Tax competition between sub-central governments” was held 31 May - 1 June, 2010 in Bern, Switzerland. The meeting addressed the tax competition issue at sub-central level, looking at the impact of tax competition and the policies that could help reap its benefits while reducing its cost.
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05-mars-2010
The world is recovering from the worst crisis since the Great Depression, leaving a strong and lasting impact on Member countries’ public finances. This paper analyses how sub-central governments (SCG) are affected and how fiscal policy has reacted in the first months after the outbreak of the crisis. In general and in line with earlier downturns, SCG’s public finance appear to be less affected than central governments.
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11-sept.-2007
Fiscal equalisation is a transfer of resources across jurisdictions to offset disparities in revenue raising capacity or public service cost. It covers 2.5 percent of GDP or 5 percent of total government expenditure across OECD countries. Equalisation reduces fiscal disparities by two third on average and in some countries levels them virtually out. Strong equalisation comes at a price: on average, around 70 percent of a jurisdiction’s additional tax income must be dedicated to an equalisation fund.
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10-avr.-2006
The OECD's "Network on Fiscal Relations across Levels of Government" launches its website. The main objective of the Network is to provide analysis of the relationship between central and sub-central governments. An important feature of the work is the collection of statistics to support the analysis.
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