The Estonian fiscal position is much better than in many OECD countries, the country stands out for having a rather lean government sector and the authorities are striving for efficient use of existing resources.
8 July 2011 - On 9 March 2011, the OECD released an invitation to comment on the administrative aspects of transfer pricing. This was followed on 10 June 2011 by the release of a document containing a “Multi-country Analysis of Existing Transfer Pricing Simplification Measures” on which comments were also invited.
English, , 1,167kb
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.
English, , 418kb
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.
English, , 720kb
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.