Publications & Documents


8-July-2009

English

Economic Survey of Belgium 2009: How to reform the tax system to enhance economic growth

The tax system is relying too much on relatively growth distorting taxes. Despite reforms, labour taxation continues to contribute to substantial labour market traps while corporate tax rates are relatively high. Moreover, most tax bases are narrowed by numerous exemptions and reductions.

8-July-2009

English

Economic Survey of Belgium 2009: Improving fiscal federalism

Securing fiscal sustainability requires a reform of the fiscal federalism system. The current transfer system does not align spending and taxing responsibilities and the organisation of the federation is not promoting public spending efficiency.

8-July-2009

English

Economic Survey of Belgium 2009: Securing fiscal sustainability during the economic downturn and beyond

Public finances are shifting further away from fiscal sustainability, emphasising the need for the reform of the fiscal policy making and strategies to deal with the costs of ageing.

8-July-2009

English

Luxembourg makes progress in OECD standards on tax information exchange

Luxembourg has signed a protocol to its double taxation convention with Norway, bringing to 12 the number of agreements it has on exchange of information for tax purposes.

8-July-2009

English

Taxes or grants: what revenue source for sub-central governments?

This paper analyses trends in and driving forces of the revenue composition of sub-central governments (SCG).

6-July-2009

English

Current account sustainability in Brazil: A non linear approach

To shed further light on this issue in the context of emerging market economies, this paper uses Brazilian data to estimate the determinants of the current account in a smooth transition vector autoregressive (ST VAR) setting.

6-July-2009

English

Price and volume elasticities of Brazilian foreign trade: A profit function approach

To investigate the possible impact of terms of trade gains on the real economy, this paper estimates normalised quadratic input demand and output supply functions for the Brazilian economy during 1997-2008.

3-July-2009

English, , 481kb

Guidance Note - Standard Business Reporting

In most countries financial data reporting to government imposes significant costs for businesses due to the many data formats and descriptions used. SBR standardises and rationalises these to make financial reporting easier and cheaper for business.

3-July-2009

English, , 767kb

Guidance Note - Compliance Management of Large Business Task Group: Experiences and Practices of Eight OECD Countries

Large business taxpayers have different characteristics and tax compliance behaviour and, therefore, present different risks to the revenue. To manage risks effectively, the revenue body needs to develop and implement strategies (e.g. law clarification, taxpayer education, improved service, more targeted audits) that are appropriate to the unique characteristics and compliance issues presented by large business. Recognizing that

3-July-2009

English, , 582kb

Information Note - General Administrative Principles: Corporate governance and tax risk management

This information note deals with the topic of corporate governance and tax risk management. It shares and builds on the experiences and lessons of three countries, Australia, Canada and Chile in encouraging good corporate governance and continuing to develop approaches to sound tax risk management. Despite these countries’ diverse regulatory environments and experiences they suggest a number of common benefits, challenges, and best

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