Working Papers


  • 27-October-2009

    Spanish, , 144kb

    Tratando de encontrar la línea divisoria entre tributos compartidos y transferencias: una investigación estadística

    Los acuerdos para compartir impuestos y las transferencias entre niveles de gobierno constituyen dos fuentes de financiación a nivel subcentral a menudo difíciles de separar. La línea que los separa no está trazada de manera uniforme a lo largo de los países de la OCDE o a lo largo del tiempo y las reglas establecidas en publicaciones como Cuentas Nacionales o Estadísticas de los Ingresos Públicos proporcionan una orientación

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  • 15-October-2009

    English

    Iceland: Challenging Times for Monetary and Fiscal Policies (Economics Department Working Paper 726)

    This working paper discusses what policy makers should do in order to restore balance in the Icelandic economy and lay out the foundations for a sustainable recovery.

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  • 15-October-2009

    English

    Towards Better Schools and More Equal Opportunities for Learning in Italy

    Compulsory school education in Italy produces poor results in terms of 15-year-olds’ performance on PISA tests, compared with other OECD countries, despite a relatively high level of expenditure, as discussed in this working paper.

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  • 9-September-2009

    English, , 826kb

    Revision of Chapters I-III of the Transfer Pricing Guidelines

    On 9 September, the OECD released for public comment a proposed revision of Chapters I-III of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

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  • 9-September-2009

    English

    OECD releases a proposed revision of Chapters I-III of the Transfer Pricing Guidelines

    On 9 September, the OECD released for public comment a proposed revision of Chapters I-III of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

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  • 31-August-2009

    English

    The Challenge of Restoring French Competitiveness

    This working paper suggests that restoring competitiveness will require strengthening France's growth potential and to address the main long term determinants of that potential, such as fostering R&D, promoting innovation, reducing the tax burden, boosting competition and so on.

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  • 22-July-2009

    English

    Financial stability in the United Kingdom: Banking on prudence

    This paper reviews the supervisory and regulatory framework and the many reforms that have already been adopted to remedy these weaknesses. It also provides recommendations for further reforms.

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  • 17-July-2009

    English

    Economic growth and the role of taxation – Aggregate data

    This paper surveys research that has undertaken empirical analysis of aggregate data. The focus of the survey is the identification of the factors that determine the rate of growth.

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  • 17-July-2009

    English

    Economic growth and the role of taxation- disaggregate data

    This paper surveys the empirical analysis of disaggregate data on growth. The aim is to identify how economic policy can affect the choices that have been identified as influences upon the rate of growth.

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  • 17-July-2009

    English

    Economic growth and the role of taxation – Theory

    This paper provides a self-contained introduction to the economic modelling of growth and reviews the theoretical evidence on the extent of the link between taxation and growth.

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