Reports


1-July-2008

English

Economic Survey of Slovenia 2009: Keeping public finances on a sustainable path and improving efficiency

Slovenia belongs to the group of new EU member countries, which have given a high priority to fiscal prudence. This both stabilised the economy and paved the way for entry to the EU in 2004 and adoption of the euro in 2007. It also created room to counteract the current weakening of the economy. But fiscal policy has to cope with four main challenges: i) ensuring a return to fiscal consolidation after the current economic downturn;

28-April-2008

English

Economic Survey of France 2009: Coping with recession and preserving fiscal sustainability

The financial crisis did not spare the French economy, which is facing a deep recession in 2009, even if the situation is less severe than elsewhere. Once the recovery begins, a priority will be to phase out the general government budget deficit but, given the already very heavy burden of taxes and compulsory contributions, public finance consolidation will require strict control over expenditures.

25-April-2008

English, , 1,070kb

The drivers of public expenditure on health and long-term care: An integrated approach

This paper proposes a framework for projecting public health and long-term care expenditures. It considers demographic and other (non-demographic) drivers of expenditures. The paper extends demographic drivers by incorporating death-related costs and the health status of the population. Concerning health care, the projections incorporate income and the effects of technology cum relative prices. For long-term care, the effects of

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20-April-2008

English

Economic Survey of Estonia 2009: Removing the pro-cyclical bias of fiscal policy

The key challenge is to develop gradually its counter-cyclical role without jeopardizing sustainability.

26-March-2008

English

The Convention on Mutual Administrative Assistance in Tax Matters - Twentieth Anniversary Edition

In today’s globalised economy, mutual assistance in tax matters and in particular effective exchange of information, are essential for countries to maintain sovereignty over the application and enforcement of their tax laws and to ensure the correct application of tax conventions.

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10-March-2008

English

Study into the Role of Tax Intermediaries

This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements” as well as to identify strategies for strengthening the relationship betweeen tax intermediaries and revenue bodies.

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22-January-2008

English, , 382kb

Information Note - Third Party Reporting Arrangements and Pre-filled Tax Returns: The Danish and Swedish Approaches

This information note prepared by the Forum on Tax Administration provides further information on the systems of pre-filling personal tax returns operating successfully in Denmark and Sweden. (The Forum’s initial note on this topic was published in March 2006.) ‘Pre-filling’ is a concept that has come into prominence over the last 5-10 years following major advances in Nordic region countries and its adoption (to varying degrees) by

6-December-2007

English, , 228kb

OECD Economic Outlook No. 82 Special Chapter: Corporate saving and investment: Recent trends and prospects

Since 2001, OECD corporate net lending has risen sharply. This chapter examines various facets of corporate net lending with a view to understanding some of the main forces at play behind the recent run-up.

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4-May-2007

English, , 652kb

Improving Taxpayer Service Delivery: Channel Strategy Development

The purpose of this guidance note is to promote thinking among revenue bodies on the development of a channel strategy, a set of actions intended to achieve optimal usage of the various means (i.e. channels) for delivering services to taxpayers. The note provides ideas on developing such a strategy, based largely on the experiences of selected revenue bodies.

7-February-2007

English

Manual on Effective Mutual Agreement Procedures (MEMAP)

The online Manual on Effective Mutual Agreement Procedures (MEMAP) makes available, to both tax administrators and taxpayers, basic information and best practices regarding the Mutual Agreement Procedure (MAP).

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