Showing 1 - 10 of 191
This paper re-estimates the elasticities of government revenue and expenditure items with respect to the output gap for OECD countries. These elasticities are used by the OECD to calculate cyclically adjusted fiscal balances. The study updates the earlier 2005 study using the most recent...
Persistent link: https://www.econbiz.de/10011576962
This paper investigates the factors that shape governments’ capacity to collect revenue. To do so, it analyses how tax revenue responds to tax rates using evidence from a panel of 34 OECD countries over 1978-2014. The estimations show that the response of revenue to rates weakens as rates...
Persistent link: https://www.econbiz.de/10011732704
This study analyses the economic rent generated by the exploitation of a non-renewable resource, and the taxation of this rent. We present a synthetic model of a non-renewable-resource sector where deposits must be costly developed before they are exploited; the analysis emphasizes the effect of...
Persistent link: https://www.econbiz.de/10010464976
This paper assesses the redistribution of foreign direct investments (FDI) and tax revenues among countries due to multinationals’ response to international differences in corporate tax systems. The paper briefly reviews the literature on the tax sensitivity of FDI and uses a consensus...
Persistent link: https://www.econbiz.de/10011700134
The Finnish housing market is volatile. After declining significantly as the global financial crisis unfolded, housing prices and investment recovered to reach new peaks. This paper uses a small econometric model to assess the role of fundamentals in housing price and investment developments....
Persistent link: https://www.econbiz.de/10009690120
restrictions. This Working Paper relates to the 2012 OECD Economic Survey of Finland (www.oecd.org/eco/surveys/finland). …
Persistent link: https://www.econbiz.de/10009690915
Finland’s population is set to age rapidly in the coming decades. This will put pressure on public finances, while …. Information and communications technologies, where Finland has a strong knowledge base, can help the elderly stay as autonomous as … Survey of Finland (www.oecd.org/eco/surveys/economicsurvey- finland.htm). …
Persistent link: https://www.econbiz.de/10010374403
long-term fiscal sustainability. This Working Paper relates to the 2014 OECD Economic Survey of Finland (www ….oecd.org/eco/surveys/economicsurvey- finland.htm). …
Persistent link: https://www.econbiz.de/10010375402
experiences with policies and reforms in Germany, the Netherlands, Finland and the Czech Republic. Although in many countries the … countries. Nonetheless, there are many positive experiences of stimulating the PRS: reforms in Finland and the Czech Republic …
Persistent link: https://www.econbiz.de/10010464867
. This working paper relates to the 2016 OECD Economic Survey of Finland (www.oecd.org/eco/surveys/economic-survey-finland.htm). …
Persistent link: https://www.econbiz.de/10011577858