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Spanish, , 144kb
Los acuerdos para compartir impuestos y las transferencias entre niveles de gobierno constituyen dos fuentes de financiación a nivel subcentral a menudo difíciles de separar. La línea que los separa no está trazada de manera uniforme a lo largo de los países de la OCDE o a lo largo del tiempo y las reglas establecidas en publicaciones como Cuentas Nacionales o Estadísticas de los Ingresos Públicos proporcionan una orientación
This working paper discusses what policy makers should do in order to restore balance in the Icelandic economy and lay out the foundations for a sustainable recovery.
Compulsory school education in Italy produces poor results in terms of 15-year-olds’ performance on PISA tests, compared with other OECD countries, despite a relatively high level of expenditure, as discussed in this working paper.
English, , 826kb
On 9 September, the OECD released for public comment a proposed revision of Chapters I-III of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.
On 9 September, the OECD released for public comment a proposed revision of Chapters I-III of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
This working paper suggests that restoring competitiveness will require strengthening France's growth potential and to address the main long term determinants of that potential, such as fostering R&D, promoting innovation, reducing the tax burden, boosting competition and so on.
This paper reviews the supervisory and regulatory framework and the many reforms that have already been adopted to remedy these weaknesses. It also provides recommendations for further reforms.
This paper surveys research that has undertaken empirical analysis of aggregate data. The focus of the survey is the identification of the factors that determine the rate of growth.
This paper surveys the empirical analysis of disaggregate data on growth. The aim is to identify how economic policy can affect the choices that have been identified as influences upon the rate of growth.
This paper provides a self-contained introduction to the economic modelling of growth and reviews the theoretical evidence on the extent of the link between taxation and growth.