Working Papers


  • 10-June-2011

    English, , 1,167kb

    OECD releases a Multi-Country Analysis of Existing Transfer Pricing Simplification Measures - 10 June 2011

    10-June-2011: OECD releases a Multi-Country Analysis of Existing Transfer Pricing Simplification Measures.

  • 6-June-2011

    English

    Tax competition between sub-central governments

    Sub-central tax competition is the strategic interaction of tax policy between jurisdictions with the objective to attract and retain mobile tax bases.

  • 31-May-2011

    English, , 418kb

    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.

  • 31-May-2011

    English

    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.

  • 26-April-2011

    English

    Policy frameworks in the post-crisis environment

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

  • 19-April-2011

    English, , 720kb

    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.

  • 15-April-2011

    English

    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.

  • 22-March-2011

    English

    Drivers of homeownership rates in selected OECD countries

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

  • 22-March-2011

    English

    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
  • 7-March-2011

    English

    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.

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