OECD Home › Tax › Publications & Documents › Working Papers
This paper explores the political economy of fiscal adjustment.
This paper proposes an analytical framework for assessing policies that will contribute to a better integration of environmental externalities in the pursuit of economic efficiency and growth objectives.
This paper presents a set of indicators to assess health care system performance. It also presents new comparative data on health care policies and institutions for OECD countries.
This paper examines the effects of fiscal policy on output in the euro area.
Further fiscal easing in late 2008 and early 2009 contributed to a markedly widening fiscal deficit in 2010. A newly enacted fiscal rule will help bring public finances back to a sustainable path, as discussed in this working paper.
In 2008, the Czech government implemented a major overhaul of the personal income tax (PIT), replacing the previous progressive rate schedule with a single 15% rate levied on an enlarged base.
English, Excel, 1,204kb
The world is recovering from the worst crisis since the Great Depression, leaving a strong and lasting impact on Member countries’ public finances...
Central banks have responded with exceptional vigour to the crisis by using their traditional interest-rate tools to their limits and deploying a wide range of unconventional measures.
The world is recovering from the worst crisis since the Great Depression, leaving a strong and lasting impact on Member countries’ public finances. This paper analyses how sub-central governments are affected and how fiscal policy has reacted in the first months after the outbreak of the crisis.
Spanish, , 224kb
El presente informe describe los progresos realizados desde 2006 en el establecimiento de bases de datos estadísticas sobre autonomía tributaria y transferencias intergubernamentales, con el objetivo de entender mejor la financiación subcentral y las relaciones fiscales intergubernamentales. El informe sedivide en dos partes: una primera parte trata sobre el poder tributario de los gobiernos subcentrales y una segunda parte sobre las