Publications & Documents


11-September-2007

English, , 67kb

Article 27 on Assistance in the collection of taxes

Article 27 and commentary of the model tax convention on income and on capital 15 July 2005 - condensed version

5-September-2007

English, , 584kb

Working Paper 4: Fiscal Equalisation in OECD Countries

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

22-August-2007

English

Discussion draft released on Part IV (Insurance) of Report on Attribution of Profits to Permanent Establishments (revised)

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.

10-August-2007

English

Meeting the Challenges of Decentralisation in France

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.

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9-August-2007

English

Combating Poverty and Social Exclusion in France (Economics Department Working Paper No. 569)

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.

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23-July-2007

English

Discussion Drafts on Tax Intermediaries Study: draft working papers

The study into the role of tax intermediaries, set up by the Forum on Tax Administration (FTA) under the Seoul Declaration (and see also the terms of reference ), has made three additional draft working papers available.

16-July-2007

English

Family Policy in Hungary: How to Improve the Reconciliation Between Work and Family?

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.

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16-July-2007

English

Encouraging Sub-national Government Efficiency in Hungary (Economics Department Working Paper 565)

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.

18-June-2007

English, , 506kb

Meeting the Challenges posed by Business Restructurings: The OECD Response

Presentation by Jeffrey Owens, Director, Centre for Tax Policy and Administration for the OECD/BIAC Conference held in Stockholm on 28/29 May 2007.

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