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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.
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All governments raise taxes for public spending, from schools to highways and social security. The question is what kind of taxes to levy, how they are applied and how they affect people. Governments have become increasingly interested in recent years in using taxes on consumption, such as sales tax and value added tax (VAT) to finance a larger share of this spending.There are two main reasons for this. Some analysts argue that
The proportion of tax revenue raised from direct and indirect taxes has important consequences for income distribution and economic growth, as outlined in the Policy Brief – Consumption Taxes: The way of the future? The effects on growth are analysed in more detail in the papers from the European Commission (for 15 European Union countries) and Australia (for its New Tax System). The effects on income distribution are also addressed
Globalisation not only makes it harder for tax authorities to accurately determine the correct tax liabilities of their taxpayers: it also makes the collection of tax more difficult. Taxpayers may have assets throughout the world but tax authorit...
English, , 67kb
Article 27 and commentary of the model tax convention on income and on capital 15 July 2005 - condensed version
English, , 584kb
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
The OECD Committee on Fiscal Affairs has today published a revised public discussion draft of Part IV (Insurance) of its Report on the Attribution of Profits to Permanent Establishments. The revised draft replaces the original draft of Part IV released in June 2005.
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.