Working Papers


  • 29-May-2015

    English

    The stabilisation properties of immovable property taxation: evidence from OECD countries

    This paper contributes to the scarce literature on the macroeconomic effects of property taxes, in particular on the relationships between property taxes, house prices and the wider economy.

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  • 29-May-2015

    English

    Making Colombia’s tax policy more efficient, fair and green

    Colombia needs a comprehensive tax reform that boosts revenues and shifts the tax burden to support more inclusive and green growth. Tax loopholes and exemptions that reduce the tax base and favour mainly the rich should be reduced significantly.

  • 30-April-2015

    English

    Reforming the Slovak public sector

    Improving public sector efficiency can help to meet two conflicting objectives: ensuring fiscal consolidation and maintaining room for growth-friendly spending.

  • 29-April-2015

    English

    Reforming the tax on immovable property: taking care of the unloved

    The tax on immovable property recently started to regain its former significance, but the tax yield still remains low, with slightly more than 1% of GDP and wide variation across countries.

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  • 29-April-2015

    English

    Fiscal decentralisation in Colombia: new evidence regarding sustainability, risk sharing and "fiscal fatigue"

    Colombia has engaged in a sustained process of fiscal decentralisation over the past decades. Evidence is presented that the current framework is conducive to fiscal sustainability, especially after the reforms in the late 1990s and early 2000s.

  • 21-April-2015

    English

    Taxation and investment in Colombia

    The Colombian corporate tax system is highly complex and distortive. The effective tax burden on businesses is very high due to the combined effect of the corporate income tax, the corporate surtax introduced in 2012 (CREE), the net wealth tax on business assets and the value added tax (VAT) on fixed assets.

  • 21-April-2015

    English

    Efficiency and contestability in the Colombian banking system

    Despite progress in the past decade, financial markets in Colombia remain relatively small and shallow. In particular the banking system suffers high intermediation costs, which limit constrains access to finance by households and firms.

  • 8-April-2015

    English

    Improving taxes and transfers in Australia

    This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising more revenue from the Goods and Services Tax.

  • 8-April-2015

    English

    Federal-state relations in Australia

    The government’s current review of the federal system, focusing on both spending and tax responsibilities, is welcome, as is the “whole of government” approach to the process.

  • 12-March-2015

    English

    Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic

    The Slovak Republic was among the fastest growing OECD economies in the last decade. It is broadly recognised that the 2004 tax reform contributed to this success. Ten years after this fundamental reform, however, the time has come to re-evaluate some of the key characteristics of the Slovak tax system.

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