Working Papers


  • 19-April-2011

    English, , 720kb

    Working Paper No13: Tax competition between sub-central governments

    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.

  • 15-April-2011

    English

    Global imbalances, exchange rate pegs and capital flows: a closer look

    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.

  • 22-March-2011

    English

    Drivers of homeownership rates in selected OECD countries

    Homeownership rates have increased significantly in many OECD countries over recent decades.

  • 22-March-2011

    English

    Restoring fiscal sustainability in Spain

    Spain’s government has introduced ambitious consolidation measures, which should yield a sizeable improvement in discretionary fiscal efforts.

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  • 7-March-2011

    English

    OECD invites comments on new project on the administrative aspects of transfer pricing

    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.

  • 22-February-2011

    English

    Strengthening the macroeconomic policy framework in South Africa

    South Africa’s macroeconomic framework has served the economy well, but should be strengthened to make the economy more resilient to external shocks.

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  • 2-February-2011

    English

    Increasing public sector efficiency in Slovakia

    Raising efficiency in tax collection (notably VAT) is urgently needed, plans to unify the collection of tax and social security contributions should be implemented swiftly and drawing on EU funds needs to become more efficient.

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  • 27-January-2011

    English

    OECD releases a scoping document for its new project on the transfer pricing aspects of intangibles

    The OECD has now released a scoping document for its new project on the transfer pricing aspects of intangibles.

  • 18-January-2011

    English

    Improving the flexibility of the Dutch housing market to enhance labour mobility

    The housing market figures among the main determinants of labour mobility, as households seldom make employment and housing decisions independently of each other.

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  • 17-December-2010

    English

    Reforming China’s monetary policy framework to meet domestic objectives

    As a result of reforms and financial sector development, the People’s Bank of China (PBoC) now exerts significant control over money market interest rates.

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