13-September-2010
English
This paper presents a simulation model of the main budget aggregates of federal, provincial and territorial governments in Canada. It also contains an analysis of the cyclicality of Canadian governments’ fiscal policies between 1984 and 2007.
1-September-2010
English
The aim of this paper is to assess the consequences of banking crises for public debt. Using an unbalanced panel of 154 countries from 1980 to 2006, the paper shows that banking crises are associated with a significant and long-lasting increase in government debt.
14-June-2010
English, , 359kb
Agreement between Canada and Bermuda for the exchange of information relating to tax matters
14-August-2009
English, , 82kb
Agreement between Canada and the Netherlands Antilles for the exchange of information relating to tax matters
3-July-2009
English, PDF, 767kb
This guidance note presents an overview of approaches and methods used by tax administrations in managing large taxpayers’ compliance. Recognising that large business taxpayers are different from other groups of taxpayers, many tax administrations have instituted specific organisational and management arrangements as well as special compliance programmes as part of a strategy to deal effectively with this segment of taxpayers.
12-August-2008
English
In a context of fiscal surpluses,the Canadian government has been: markedly reducing corporate income and capital taxes; providing more personal tax relief especially at lower incomes and above all for saving; and cutting the federal value added tax (GST).
16-October-2003
English
On 14-15 October, the OECD Global Forum on Taxation brought together representatives of 40 OECD and non-OECD governments that are committed to the principles of transparency and effective exchange of information for tax purposes.
23-June-1998
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.