Working Papers


  • 21-April-2015

    English

    Taxation and investment in Colombia

    The Colombian corporate tax system is highly complex and distortive. The effective tax burden on businesses is very high due to the combined effect of the corporate income tax, the corporate surtax introduced in 2012 (CREE), the net wealth tax on business assets and the value added tax (VAT) on fixed assets.

  • 21-April-2015

    English

    Efficiency and contestability in the Colombian banking system

    Despite progress in the past decade, financial markets in Colombia remain relatively small and shallow. In particular the banking system suffers high intermediation costs, which limit constrains access to finance by households and firms.

  • 8-April-2015

    English

    Improving taxes and transfers in Australia

    This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising more revenue from the Goods and Services Tax.

  • 8-April-2015

    English

    Federal-state relations in Australia

    The government’s current review of the federal system, focusing on both spending and tax responsibilities, is welcome, as is the “whole of government” approach to the process.

  • 12-March-2015

    English

    Moving Beyond the Flat Tax - Tax Policy Reform in the Slovak Republic

    The Slovak Republic was among the fastest growing OECD economies in the last decade. It is broadly recognised that the 2004 tax reform contributed to this success. Ten years after this fundamental reform, however, the time has come to re-evaluate some of the key characteristics of the Slovak tax system.

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  • 12-March-2015

    English

    Fiscal Federalism - Sub-central Tax Autonomy

    This paper provides an update of the indicators that measure the tax autonomy of sub-central governments in OECD countries. Over the last decade, tax autonomy at the state level increased, while it hardly changed at the local level. The OECD now has tax autonomy indicators for the years 1995, 2002, 2005, 2008 and 2011.

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  • 17-December-2014

    English

    New tax and expenditure elasticity estimates for EU budget surveillance

    This paper estimates the elasticities of government revenue and expenditure items with respect to the output gap for European Union (EU) countries. These elasticities are used by the European Commission, as part of the EU fiscal surveillance process, to calculate the semi-elasticity of the budget balance as a percentage of GDP with respect to the output gap.

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  • 2-October-2014

    English

    Tax Preferences for Environmental Goals: Use, Limitations and Preferred Practices

    This paper reviews the use of tax preferences to achieve environmental policy objectives. Tax preferences involve using the tax system to adjust relative prices with a view to influencing producer or consumer behaviour in favour of goods or services that are considered to be environmentally beneficial.

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  • 2-October-2014

    English

    Environmental and Related Social Costs of the Tax Treatment of Company Cars and Commuting Expenses

    This paper builds upon a recent OECD paper on the personal tax treatment of company cars and commuting expenses in OECD member-countries and aims to arrive at a better understanding of the environmental and related social costs of the tax treatment described therein.

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  • 18-September-2014

    English

    Reducing macroeconomic imbalances in Turkey

    Turkey recovered swiftly from the global financial crisis but sizeable macroeconomic imbalances arose in the process.

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