Working Papers


  • 8-July-2009

    English

    The spending power of sub-central governments: A pilot study

    This pilot study presents indicators that assess sub-central government (SCG) spending power by policy area. Traditional indicators are often misleading as they underestimate the impact of central government regulation on sub-central spending patterns.

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  • 6-July-2009

    English

    Price and volume elasticities of Brazilian foreign trade: A profit function approach

    To investigate the possible impact of terms of trade gains on the real economy, this paper estimates normalised quadratic input demand and output supply functions for the Brazilian economy during 1997-2008.

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  • 6-July-2009

    English

    Current account sustainability in Brazil: A non linear approach

    To shed further light on this issue in the context of emerging market economies, this paper uses Brazilian data to estimate the determinants of the current account in a smooth transition vector autoregressive (ST VAR) setting.

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  • 17-June-2009

    English, , 97kb

    Working Paper 10: Finding the Dividing Line between Tax Sharing and Grants: A Statistical Investigation

    Tax sharing and intergovernmental grants are two sub-central funding arrangements that are often difficult to disentangle. The dividing line is not drawn uniformly across OECD countries or across time, and rules established in National Accounts, Revenue Statistics and others give incomplete guidance. Moreover, tax sharing arrangements may differ according to how tax revenue is distributed across individual jurisdictions. In order to

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  • 10-June-2009

    English, , 146kb

    Working Paper 9: The Fiscal Autonomy of Sub-Central Governments: An Update

    This paper describes the progress that has been made since 2006 in establishing statistical databases on tax autonomy and intergovernmental grants, aiming to better understand sub-central finance and intergovernmental fiscal relations. The paper is divided into two parts: a first part on taxing power of sub-central governments, and a second part on intergovernmental grants. Some of the work presented here is an update of earlier

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  • 18-May-2009

    English, , 369kb

    Working Paper 7: Taxes and Grants: On the Revenue Mix of Sub-Central Governments

    This paper analyses trends and driving forces in the revenue composition of sub-central government (SCG). Between 1995 and 2005 the share of SCG in total government spending increased significantly from 31 to 33 percent while the SCG tax share remained stable at around 17 percent, increasing SCG’s dependence on intergovernmental grants. While equal access to public services is the most common justification for such grants, the grant

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  • 18-May-2009

    English, , 201kb

    Working Paper 8: The Spending Power of Sub-Central Governments: A Pilot Study

    This pilot study presents indicators that assess sub-central government (SCG) spending power by policy area. Traditional indicators – such as the share of SCG in total government spending – are often misleading as they underestimate the impact of central government regulation on sub-central spending patterns. In order to gauge true spending power, a set of institutional indicators is established, based on a detailed assessment of

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  • 20-March-2009

    English

    Government consumption volatility and the size of nations

    The aim of this paper is to analyze the relation between the volatility of government consumption and country size. The results are robust to different time and country samples, different econometric techniques and to several sets of control variables.

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  • 9-March-2009

    English

    Achieving fiscal flexibility and safeguarding sustainability - The case of Slovakia

    Euro Area entry calls for more fiscal flexibility to absorb cyclical shocks that cannot be dealt with by the common monetary policy. At the same time fiscal consolidation must not be put at risk, especially given rising ageing related costs.

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  • 6-March-2009

    English

    Public comments on the Transfer Pricing Aspects of Business Restructurings

    On 19 September 2008, the OECD Committee on Fiscal Affairs released for comment a discussion draft on the Transfer Pricing Aspects of Business Restructurings<

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