Publications & Documents


  • 27-October-2009

    Spanish, , 415kb

    Impuestos y transferencias de fondos: Sobre la composición de los ingresos de los gobiernos subcentrales

    El presente documento analiza las tendencias y la dinámica que rige la composición de los ingresos de los gobiernos subcentrales (GSC). Entre 1995 y 2005 la participación de los GSC en el gasto público total se ha incrementado significativamente del 31 al 33 por ciento mientras que la participación de los GSC en la recaudación de impuestos ha permanecido estable alrededor del 17%, aumentando significativamente la dependencia de los

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  • 26-October-2009

    English

    Financial institutions and instruments: tax challenges and solutions

    Attending the International tax dialogue conference in Beijing, Mr. Gurría reminded that globalisation requires strengthened international co-operation on taxation which is essential to finance public services, infrastructure development and poverty reduction in rich and poor countries alike.

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  • 15-October-2009

    English

    Towards Better Schools and More Equal Opportunities for Learning in Italy

    Compulsory school education in Italy produces poor results in terms of 15-year-olds’ performance on PISA tests, compared with other OECD countries, despite a relatively high level of expenditure, as discussed in this working paper.

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  • 15-October-2009

    English

    Does tax affect SME creation and growth?

    The taxation of small and medium-size enterprises (SMEs) is an important topic for policy makers. The OECD has just released Tax Policy Study No. 18: “Taxation of SMEs: Key Issues and Policy Considerations”, which examines a broad range of SME tax issues.

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  • 15-October-2009

    English

    Iceland: Challenging Times for Monetary and Fiscal Policies (Economics Department Working Paper 726)

    This working paper discusses what policy makers should do in order to restore balance in the Icelandic economy and lay out the foundations for a sustainable recovery.

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  • 12-October-2009

    English

    Taxation of SMEs - Key Issues and Policy Considerations

    This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered in detail, with analysis of average statutory tax rates carried out to investigate possible tax distortions to

  • 8-October-2009

    English

    Money Laundering Awareness Handbook

    The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits.

  • 8-October-2009

    English, , 1,939kb

    Money Laundering Awareness Handbook for Tax Examiners and Tax Auditors

    This handbook aims to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits. It also describes the resources and tools that are available for effective detection and deterrence. &l

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  • 8-October-2009

    English

    New handbook boosts anti-money laundering efforts

    Money laundering is a serious threat to the legal economy and affects the integrity of financial institutions. If left unchecked, it will corrupt society as a whole. The OECD has just released a handbook to help tax administrations detect and deter money laundering.

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  • 30-September-2009

    English

    Economic Survey of Japan 2009: The fiscal policy response to the crisis and achieving fiscal sustainability

    Japan needs a credible fiscal consolidation plan, including spending cuts and tax increases, to maintain confidence in its fiscal sustainability as gross public debt nears 200% of GDP in 2010.

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