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10-June-2011: OECD releases a Multi-Country Analysis of Existing Transfer Pricing Simplification Measures.
Sub-central tax competition is the strategic interaction of tax policy between jurisdictions with the objective to attract and retain mobile tax bases.
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A discussion draft, prepared by the Special Sessions on Innovative Financial Transactions in January 1997.
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.
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.
This paper presents a stylised model in which either a savings glut or an exchange rate peg in emerging economies drives down the level of interest rates in advanced economies and, when it hits the zero-rate bound, produces a welfare loss.
Homeownership rates have increased significantly in many OECD countries over recent decades.
Spain’s government has introduced ambitious consolidation measures, which should yield a sizeable improvement in discretionary fiscal efforts.
9 March 2011 - The OECD’s Committee on Fiscal Affairs has launched a new project on the administrative aspects of transfer pricing. This work is regarded as important to strike a balance between the development of sophisticated guidance for complex transactions and the cost-effective use of taxpayers’ and tax administrations’ resources for improved compliance and enforcement processes.