Working Papers


  • 2-October-2012

    English

    Choosing the pace of fiscal consolidation

    In many OECD countries debt has soared to levels threatening fiscal sustainability, necessitating its reduction over the medium to longer term. This paper uses stylised simulations in a small, calibrated macroeconomic model which features endogenous interactions between fiscal policy, growth and financial markets.

    Related Documents
  • 19-September-2012

    English

    OECD Taxation Working Paper No. 13: Taxes and Investment in Skills

    This paper considers the influence of taxes on the financial incentive to invest in human capital and explores the tax treatment of private investment by individuals and employers in post-compulsory education and lifelong learning in 31 OECD countries, India and South Africa.

    Related Documents
  • 19-September-2012

    English

    Tackling Turkey’s external and domestic macroeconomic imbalances

    Effective macroeconomic and structural policies helped Turkey bounce back quickly and strongly from the global crisis, with annual growth averaging close to 9% over 2010-11

    Related Documents
  • 19-September-2012

    English

    Tackling Turkey’s external and domestic macroeconomic imbalances

    Effective macroeconomic and structural policies helped Turkey bounce back quickly and strongly from the global crisis, with annual growth averaging close to 9% over 2010-11

    Related Documents
  • 19-September-2012

    English

    Portugal: solid foundations for a sustainable fiscal consolidation

    Owing to slow growth and a relatively weak fiscal position, Portugal’s public debt had been rising for almost a decade when the global crisis struck, sharply increasing the deficit.

  • 19-September-2012

    English

    Portugal: assessing the risks around the speed of fiscal consolidation in an uncertain environment

    This paper illustrates possible trade-offs between two different fiscal consolidation strategies in Portugal: sticking to the nominal fiscal targets in the EU-IMF programme or allowing automatic stabilisers to work, while sticking to the structural primary deficit targets implied by the programme.

  • 30-July-2012

    English

    Avoiding debt traps: financial backstops and structural reforms

    In this paper we develop a simple analytical framework to analyze “good” and “bad equilibria” in public-debt and growth dynamics.

    Related Documents
  • 30-July-2012

    English

    Implications of output gap uncertainty in times of crisis

    This paper analyses the monetary and fiscal policy implications of output gap estimates in times of crisis. The widening of output gaps observed in major OECD economies in the wake of the recent crisis has been mainly due to total factor productivity gaps, except in the United States where it essentially resulted from a large increase in the unemployment gap.

    Related Documents
  • 26-July-2012

    English

    Trends in Personal Income Tax and Employee Social Security Contribution Schedules

    To shed light on the determinants of average and marginal personal tax rates, this paper discusses historical and cross-country trends in statutory personal income tax rates, the income thresholds where personal income tax and employee social security contribution rates apply, and other statutory provisions that shape the tax burden on labour income in OECD countries.

    Related Documents
  • 26-July-2012

    English

    Shifting from Social Security Contributions to Consumption Taxes

    This paper investigates the merits of increasing work incentives for low-income workers by shifting part of the tax burden from social security contributions (SSC) to consumption taxes (specifically VAT) in 13 European OECD countries.

    Related Documents
  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 > >>