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This book describes and examines reforms of fiscal federalism and local government in 10 OECD countries implemented over the past decade.
Taxes affect incentives on both sides of the labour market. They can discourage employers from hiring, would-be employees from taking up work, and current employees from working longer and harder. Alastair Thomas explains in the OECD Observer.
Hungarian debt level has steadily increased since 2001, with the debt-to-GDP ratio reaching about 84% at end-2011.
Reducing the extent of inactivity and promoting labour supply is essential to foster labour market outcomes in Hungary in the medium term.
Using an estimated DSGE model for Hungary, the paper identifies the possible non-Keynesian channels through which a fiscal consolidation may manifest as expansionary.
Aggressive Tax Planning is an increasing source of concern for many governments. This report describes the most common types of hybrid mismatch arrangements (i.e. arrangements exploiting differences in the tax treatment of instruments, entities or transfers between two or more countries) and the effects they aim to achieve. It summarises the tax policy issues raised by these arrangements and describes the policy options to address
Costa Rica has signed the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement developed jointly by the Council of Europe and the OECD that was opened for signature to all countries in June 2011.
Ms. Monica Bhatia has been appointed Head of the Secretariat of the Global Forum on Transparency and Exchange of Information for Tax Purposes. She will take up her duties on 1 April 2012.
India has ratified the Convention on Mutual Administrative Assistance in Tax Matters, a multilateral agreement developed jointly by the Council of Europe and the OECD that was opened for signature to all countries in June 2011.
This paper provides an analysis of large and sustained fiscal consolidation episodes in OECD countries implemented between 1980 and 2000.