Peer Review Report of Guernsey - Phase 1: Legal and Regulatory Framework

This report summarises the legal and regulatory framework for transparency and exchange of information for tax purposes in Guernsey.

The OECD has an extremely ambitious programme of work planned for 2011

Article by Caroline Silberztein, Head of the Transfer Pricing Unit, OECD Centre for Tax Policy and Administration, published in the January 2011 issue of BNA Transfer Pricing International Journal.

Improving the flexibility of the Dutch housing market to enhance labour mobility

The housing market figures among the main determinants of labour mobility, as households seldom make employment and housing decisions independently of each other.

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• Economic Survey of the Netherlands 2010

Economic Assessment of Colombia 2010

Closing the income gap with the OECD and enhancing distribution of growth requires reforms in many fronts. Better functioning labour and product markets and investment in skills and infrastructure would boost productivity, while well-designed social and education policies can reduce inequalities

Reforming China’s monetary policy framework to meet domestic objectives

As a result of reforms and financial sector development, the People’s Bank of China (PBoC) now exerts significant control over money market interest rates.

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• Economic Survey of China 2010

Real house prices in OECD countries: the role of demand shocks and structural and policy factors

This paper analyses the factors influencing the level and volatility of real house prices in a panel of OECD countries over the period 1980-2005.

Tax revenues fall in OECD countries

Tax revenues fell in cash terms during 2009 in most OECD countries, driven downward by declining economic activity and tax cuts aimed at cushioning the effects of the recession that followed the financial crisis.

Improving fiscal performance through fiscal councils

There is growing interest in the role of independent fiscal institutions, or fiscal councils, in helping to improve fiscal performance.

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• Economic Survey of Euro Area 2010

Fiscal decentralisation and public investment: The experience of Latin America

Despite large differences across countries, Latin America’s average investment-to-GDP ratio and the overall quality of infrastructure in the region are relatively low by international comparison.

Does fiscal decentralisation strengthen social capital? Cross-country evidence and the experiences of Brazil and Indonesia

This paper tests the hypothesis that, by giving people more voice in the government decision-making process, fiscal decentralisation fosters social capital, measured in terms of interpersonal trust.