The taxation of global trading financial instruments: A discussion draft

A discussion draft, prepared by the Special Sessions on Innovative Financial Transactions in January 1997.

Adjusting fiscal balances for asset price cycles

This paper develops a method for adjusting structural budget balances for asset price cycles and presents estimates of structural budget balances corrected for house-price and equity-price cycles for OECD countries.

Policy frameworks in the post-crisis environment

The financial crisis revealed flaws in pre-crisis policy frameworks.

Working Paper No13: Tax competition between sub-central governments

Tax competition is the strategic interaction of tax policy between sub-central governments with the objective to attract and retain mobile tax bases. This paper evaluates the main issues regarding tax compettition.

Global imbalances, exchange rate pegs and capital flows: a closer look

This paper presents a stylised model in which either a savings glut or an exchange rate peg in emerging economies drives down the level of interest rates in advanced economies and, when it hits the zero-rate bound, produces a welfare loss.

Drivers of homeownership rates in selected OECD countries

Homeownership rates have increased significantly in many OECD countries over recent decades.

Restoring fiscal sustainability in Spain

Spain’s government has introduced ambitious consolidation measures, which should yield a sizeable improvement in discretionary fiscal efforts.

Related Documents

• Economic Survey of Spain 2010

OECD invites comments on new project on the administrative aspects of transfer pricing

9 March 2011 - The OECD’s Committee on Fiscal Affairs has launched a new project on the administrative aspects of transfer pricing. This work is regarded as important to strike a balance between the development of sophisticated guidance for complex transactions and the cost-effective use of taxpayers’ and tax administrations’ resources for improved compliance and enforcement processes.

Strengthening the macroeconomic policy framework in South Africa

South Africa’s macroeconomic framework has served the economy well, but should be strengthened to make the economy more resilient to external shocks.

Related Documents

• Economic Survey of South Africa 2010

Increasing public sector efficiency in Slovakia

Raising efficiency in tax collection (notably VAT) is urgently needed, plans to unify the collection of tax and social security contributions should be implemented swiftly and drawing on EU funds needs to become more efficient.

Related Documents

• Economic Survey of the Slovak Republic 2010