OECD Home › Tax › Public finance and fiscal policy › Latest Documents
Italy has launched itself in the federalist direction by decentralising spending, regulatory and tax powers in the late 1990s and reinforcing growing lower level responsibilities with a constitutional reform in 2001, as discussed in this working paper.
English, , 228kb
Since 2001, OECD corporate net lending has risen sharply. This chapter examines various facets of corporate net lending with a view to understanding some of the main forces at play behind the recent run-up.
Since 2004, the fiscal deficit has been brought down by over 5% of GDP to below the 3% limit in 2006. The government plans a more gradual reduction so that overall balance or surplus is reached no later than 2010. These and other points are discussed in this working paper.
Despite France’s previously well deserved reputation as a highly centralised state, a significant number of responsibilities have been devolved to regional and local government over the past two decades. The process has not been easy, as is discussed in this working paper.
Reducing poverty and social exclusion is an important objective for all French governments. Even though conventionally measured poverty is in fact lower than in most other countries, it is still higher than can be easily accepted.
This working paper looks at how to shift the policy focus towards reconciling work and family life. Reasons for under-provision in childcare by local governments are discussed and recommendations for further central-government intervention to improve supply are made.
This working paper looks at the challenges facing Hungary's counties and municipalities in modernising local infrastructures as well as dealing with cutbacks to administrative overheads and tough decisions in public services.
This working paper offers recommendations to continue to create a more favourable environment for women who want to enter the labour market.
English, , 157kb
Economic Outlook No. 79, Chapter 3. This special chapter addresses the following questions: How much will ageing boost public health and long-term care expenditures over the next 50 years? What other factors influence spending and how are they likely to evolve? Which role could policies play in containing future spending pressures?
OECD Workshop on Effective Corporate Taxation, held at the OECD in Paris on 4 July 2006.
Corporate taxation has been on the agenda of the recent tax policy debate in many OECD countries. In particular, there has been a policy interest in analysing the impact of corporate taxation on the location and level of investment in the context of globalisation of production. Assessing this impact requires computing appropriate measures of