Working Papers


  • 5-September-2007

    English, , 584kb

    Working Paper 4: Fiscal Equalisation in OECD Countries

    Fiscal equalisation is a transfer of resources across jurisdictions to offset disparities in revenue raising capacity or public service cost. It covers 2.5 percent of GDP or 5 percent of total government expenditure across OECD countries. Equalisation reduces fiscal disparities by two third on average and in some countries levels them virtually out. Strong equalisation comes at a price: on average, around 70 percent of a

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  • 22-August-2007

    English

    Discussion draft released on Part IV (Insurance) of Report on Attribution of Profits to Permanent Establishments (revised)

    The OECD Committee on Fiscal Affairs has today published a revised public discussion draft of Part IV (Insurance) of its Report on the Attribution of Profits to Permanent Establishments. The revised draft replaces the original draft of Part IV released in June 2005.

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  • 10-August-2007

    English

    Meeting the Challenges of Decentralisation in France

    Despite France’s previously well deserved reputation as a highly centralised state, a significant number of responsibilities have been devolved to regional and local government over the past two decades. The process has not been easy, as is discussed in this working paper.

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  • 9-August-2007

    English

    Combating Poverty and Social Exclusion in France (Economics Department Working Paper No. 569)

    Reducing poverty and social exclusion is an important objective for all French governments. Even though conventionally measured poverty is in fact lower than in most other countries, it is still higher than can be easily accepted.

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  • 23-July-2007

    English

    Discussion Drafts on Tax Intermediaries Study: draft working papers

    The study into the role of tax intermediaries, set up by the Forum on Tax Administration (FTA) under the Seoul Declaration (and see also the terms of reference ), has made three additional draft working papers available.

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  • 16-July-2007

    English

    Family Policy in Hungary: How to Improve the Reconciliation Between Work and Family?

    This working paper looks at how to shift the policy focus towards reconciling work and family life. Reasons for under-provision in childcare by local governments are discussed and recommendations for further central-government intervention to improve supply are made.

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  • 16-July-2007

    English

    Encouraging Sub-national Government Efficiency in Hungary (Economics Department Working Paper 565)

    This working paper looks at the challenges facing Hungary's counties and municipalities in modernising local infrastructures as well as dealing with cutbacks to administrative overheads and tough decisions in public services.

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  • 14-December-2006

    English

    Comparability: Business comments on the OECD discussion draft

    On 10 May 2006, the OECD released a series of draft issues notes on comparability that was developed by the Committee on Fiscal Affairs' Working Party No. 6, building on experience acquired by countries since the adoption of the Transfer Pricing Guidelines in 1995 and on comments received from the business community in response to an open questionnaire release in 2003.

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  • 12-September-2006

    English

    Removing Obstacles to Employment for Women in Ireland (Economics Department Working Paper 511)

    This working paper offers recommendations to continue to create a more favourable environment for women who want to enter the labour market.

  • 11-September-2006

    English, , 239kb

    Working Paper 3: Intergovernmental transfers and decentralised public spending

    A study of grant design that integrates both theoretical and empirical insights from the fiscal federalism literature, and information obtained directly from practitioners concerning their experiences with the implementation of different types of grants.

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