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Texto de la convención sobre asistencia administrativa mutua en materia fiscala actualizada (Spanish)
This paper develops a method for adjusting structural budget balances for asset price cycles and presents estimates of structural budget balances corrected for house-price and equity-price cycles for OECD countries.
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A discussion draft, prepared by the Special Sessions on Innovative Financial Transactions in January 1997.
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The recovery is projected to strengthen in the near term, but there are concerns about the longer-term legacy of the crisis, particularly because of the emergence of unsustainable fiscal imbalances as well as the possible damage to long-term growth prospects.
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This document contains all the Tax Information Exchange Agreements (TIEAs) signed by individual jurisdiction.
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Increased international capital flows can support long-term income growth through a better international allocation of saving and investment.
Many governments are facing historic high levels of deficit and debt. Public spending has risen and they are taking in less money as tax revenues fall. Governments are attempting to consolidate their budgets, looking for the appropriate balance between expenditure cuts and revenue increases.
The financial crisis revealed flaws in pre-crisis policy frameworks.
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Tax competition is the strategic interaction of tax policy between sub-central governments with the objective to attract and retain mobile tax bases. This paper evaluates the main issues regarding tax compettition.