Publications & Documents


  • 3-July-2013

    English

    A simple fiscal stress testing model - case studies of Austrian, Czech and German economies

    This paper develops a simple model-based framework for stress testing fiscal consolidation strategies under different scenarios of future shocks

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  • 2-July-2013

    English

    Fiscal consolidation across government levels. Part 3: Intergovernmental grants, pro- or counter-cyclical?

    This paper provides empirical analysis that measures the cyclical properties of intergovernmental transfers (or grants). Modelling a fiscal policy reaction function this paper tests whether the transfers systems in OECD countries are pro- or counter-cyclical, i.e. whether they offset cyclical fluctuations of sub-central economies or, on the contrary, exacerbate them.

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  • 2-July-2013

    English

    Fiscal consolidation across government levels. Part 2: Fiscal rules for sub-central governments, update of the institutional indicator

    Fiscal rules that constrain sub-central government (SCG) budgeting are very common across the OECD, but there are substantial cross-country differences in their implementation and impact. This paper presents the 2011 update of the fiscal rules database established in 2005.

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  • 2-July-2013

    English

    Fiscal consolidation across government levels. Part 1: How much, what policies?

    This paper provides an overview of fiscal consolidation efforts at the central and sub-central government level, both during the current and past consolidation episodes.

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  • 2-July-2013

    English

    Choosing fiscal consolidation instruments compatible with growth and equity

    This study proposes a structured approach to selecting instruments of fiscal consolidation that are consistent with growth, equity and global-rebalancing objectives, which is then illustrated with a particular application.

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  • 1-July-2013

    English

    Italy and the euro area crisis: securing fiscal sustainability and financial stability

    Italy’s policy of fiscal consolidation and growth-friendly structural reforms has substantially improved its economic prospects, but the adverse sentiment that the country has faced in the sovereign bond market over the past years has deep roots.

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  • 1-July-2013

    English

    The post-crisis narrowing of international imbalances - cyclical or durable?

    After peaking in the first half of 2008, international imbalances declined sharply during the global crisis of 2008-09, in part reflecting cyclical factors such as large contractions in domestic demand on the back of bursting housing bubbles in a number of deficit countries, as well as large declines in cross-border capital flows, interest rates and commodity prices.

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  • 26-June-2013

    English

    Restructuring welfare spending in Slovenia

    Restoring fiscal sustainability is a major challenge in Slovenia. Yet, the performance in terms of expenditure control is poor and public expenditure on social spending increased briskly during the crisis, significantly more than on average across the OECD.

  • 25-June-2013

    English

    OECD Model Tax Convention: Discussion draft on the tax treaty treatment of termination payments

    The OECD Committee on Fiscal Affairs invites public comments on a discussion draft on the tax treaty treatment of various payments, such as non-competition payments, that may be made following the termination of an employment.

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  • 19-June-2013

    English

    Mobilising domestic resources for all – Upgrading tax systems to a globalised world

    We do not seek harmonisation of tax systems or of tax rates. We aim to close the gaps and reduce the frictions between outdated tax systems and today’s business practices, said Angel Gurría, OECD Secretary-General.

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