Publications & Documents


15-November-2010

English

Turkey's improving integration with the global capital market: Impacts on risk premia and capital costs

Turkey has considerably improved its terms of access to the global capital market. Progress in macroeconomic fundamentals has enhanced credibility and reduced risk premia and capital costs.

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1-November-2010

English

Phasing out energy subsidies in Indonesia

The oil price hike in 2007-08 underlined the vulnerability of Indonesia’s energy subsidy policy to oil price volatility. In addition to entailing significant economic and environmental costs, energy subsidies put pressure on the public budget and benefit mostly rich households.

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27-October-2010

English, , 529kb

Selected Revenue Body and Other Experience with Implementing Risk Treatment Evaluation

This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.

27-October-2010

English, , 1,249kb

Evaluating the Effectiveness of Compliance Risk Treatment Strategies - Guidance Note

This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.

27-October-2010

English, , 728kb

Information Note - Understanding and Influencing Taxpayers' Compliance Behaviour

This information note contains an extensive review of compliance literature on the subject of influencing taxpayer behaviour as well as the results of inquiries conducted with selected revenue bodies participating in the Forum’s Compliance Sub-group.

27-October-2010

English, , 425kb

Evaluating the Effectiveness of Compliance Risk Treatment Strategies - An Overview

This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.

26-October-2010

English, , 436kb

Methdological Techniques for Use in Evaluating the Effectiveness of Compliance Risk Treatments

This guidance note, and accompanying background materials, set out a practical methodology for conducting outcome evaluations of compliance risk treatment strategies undertaken by revenue bodies in priority areas.

25-October-2010

English

United States: Restoring fiscal sustainability

The United States faces challenging budgetary prospects, as do most other OECD countries. The federal budget deficit widened considerably during the recession, reaching about 10% of GDP in both 2009 and 2010, reflecting the operation of automatic stabilizers and the policy response to the crisis

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