Publications & Documents


26-May-2008

English, , 446kb

Working Paper 6: Market Mechanisms in Sub-Central Public Service Provision

This paper compares and analyses the use of market mechanisms in core sub central policy areas, namely education, health care, transport, social protection, and environment. Arrangements like tendering, outsourcing, user choice and competition, user fees and performance-related funding can help to improve quality of service provision or lower its cost. With around 32% of total public expenditure and often wide-ranging spending powers,

28-April-2008

English

Economic Survey of France 2009: Coping with recession and preserving fiscal sustainability

The financial crisis did not spare the French economy, which is facing a deep recession in 2009, even if the situation is less severe than elsewhere. Once the recovery begins, a priority will be to phase out the general government budget deficit but, given the already very heavy burden of taxes and compulsory contributions, public finance consolidation will require strict control over expenditures.

25-April-2008

English, , 1,070kb

The drivers of public expenditure on health and long-term care: An integrated approach

This paper proposes a framework for projecting public health and long-term care expenditures. It considers demographic and other (non-demographic) drivers of expenditures. The paper extends demographic drivers by incorporating death-related costs and the health status of the population. Concerning health care, the projections incorporate income and the effects of technology cum relative prices. For long-term care, the effects of

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20-April-2008

English

Economic Survey of Estonia 2009: Removing the pro-cyclical bias of fiscal policy

The key challenge is to develop gradually its counter-cyclical role without jeopardizing sustainability.

18-April-2008

English

Germany signs OECD-Council of Europe Convention on Mutual Tax Assistance

Germany has joined 15 other countries in signing the OECD-Council of Europe Convention on Mutual Administrative Assistance in Tax Matters, in a step that will help it to combat cross-border tax evasion more effectively in today’s open global economy.

26-March-2008

English

The Convention on Mutual Administrative Assistance in Tax Matters - Twentieth Anniversary Edition

In today’s globalised economy, mutual assistance in tax matters and in particular effective exchange of information, are essential for countries to maintain sovereignty over the application and enforcement of their tax laws and to ensure the correct application of tax conventions.

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10-March-2008

English

Study into the Role of Tax Intermediaries

This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements” as well as to identify strategies for strengthening the relationship betweeen tax intermediaries and revenue bodies.

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25-January-2008

English, , 827kb

Transactional profit methods : discussion draft for public comment

As part of its monitoring of the implementation of the 1995 Transfer Pricing Guidelines, Working Party No. 6 of the OECD Committee on Fiscal Affairs is examining the application of transactional profit methods.<

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22-January-2008

English, , 382kb

Information Note - Third Party Reporting Arrangements and Pre-filled Tax Returns: The Danish and Swedish Approaches

This information note prepared by the Forum on Tax Administration provides further information on the systems of pre-filling personal tax returns operating successfully in Denmark and Sweden. (The Forum’s initial note on this topic was published in March 2006.) ‘Pre-filling’ is a concept that has come into prominence over the last 5-10 years following major advances in Nordic region countries and its adoption (to varying degrees) by

11-January-2008

English, , 29kb

Fourth Meeting of the OECD Forum on Tax Administration: opening statement

At the opening of the Fourth Meeting of the OECD Forum on Tax Admininstration, Mr. Pier Carlo Padoan introduces the three areas that the meeting in Cape Town focuses on and emphasises how tax administrations have a key role to play in helping governments meet these challenges.

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