OECD Home › Tax › Publications & Documents › Working Papers
English, , 417kb
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...
English, , 274kb
This working paper examines within an international context, the healthcare system in Hungary.
English, , 321kb
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.
English, , 354kb
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.
English, , 324kb
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.