This working paper analyses the Hungarian public expenditure system and develops policy-oriented recommendations for its improvement.
The public comments which were received on Part I (General Considerations ) and Part II (Banks) of the 2001 discussion draft on the Attribution of Profits to Permanent Establishments.
This working paper aims to identify structural reforms for better public spending management in Italy -in turn a critical need in view of the country's high debt and tax burdens, notwithstanding significant progress in the past decade.
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This working paper analyses the possibilities for reforming the Icelandic tax system. It puts the current tax structure in its historic context, showing that there has been a steady movement towards simplification.
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This working paper suggests that despite the considerable progress, in recent years, in broadening the tax base and improving tax compliance as well as administration, more needs to be done to enhance efficiency and equity and the overall performance of the tax system.
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There is a considerable variation in the domestic laws of OECD Member countries regarding the taxation of Permanent Establishment. There is no consensus amongst the OECD Member countries with regards the interpretation of Article 7 of the OECD M...
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This working paper examines within an international context, the healthcare system in Hungary.
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The main focus of this working paper is on the factors of the Greek pay-as-you-go system which result in its future unsustainability.
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This working paper suggests that a successful reform of public enterprises would improve productivity in key sectors of the Greek economy, and thus provide essential inputs at lower cost to the economy as a whole.
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Using overlapping generations (OLG) models calibrated on 7 OECD countries - the United States, Japan, France, Canada, Italy, the United Kingdom and Sweden - the authors investigate the macroeconomic impact of possible pension reform strategies as populations age.