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  • 1
    Sprache: Französisch
    Seiten: 1 Online-Ressource (circa 41 Seiten) , Illustrationen
    Serie: Documents de travail du Département des Affaires économiques de l'OCDE no. 1477
    Serie: OECD Economics Department Working Papers no.1477
    Schlagwort(e): Investitionspolitik ; Tunesien ; Economics ; Tunisia ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: Depuis le début des années 2000, le taux d'investissement a fléchi, tiré par la baisse de l'investissement des entreprises. Son niveau est faible par rapport à celui d'autres pays émergents. Les principales causes sont : des réglementations excessives sur le marché des produits, associées à des procédures administratives complexes, une fiscalité peu prévisible, des difficultés croissantes pour le passage des biens en douane et le transport maritime des marchandises ainsi qu’un système financier peu favorable aux jeunes entreprises et à celles en forte croissance. La levée de ces contraintes est essentielle pour relancer l'investissement des entreprises et, avec lui, la productivité, la création d'emplois, la compétitivité et le pouvoir d'achat de tous les tunisiens. La nouvelle loi sur l'investissement, en simplifiant le régime des autorisations, est un pas dans la bonne direction mais devra être pleinement mise en oeuvre et accompagnée par d'autres réformes. Il serait aussi souhaitable de mieux cibler les actions de l'État pour soutenir l'investissement, et notamment d'évaluer systématiquement l'impact et les bénéficiaires des incitations fiscales, y compris celles en faveur du logement. Parallèlement, il faut mieux gérer les infrastructures existantes et prioriser les projets d'infrastructure.
    Anmerkung: Zusammenfassung in englischer Sprache
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 2
    Sprache: Französisch
    Seiten: 1 Online-Ressource (circa 30 Seiten) , Illustrationen
    Serie: Documents de travail du Département des Affaires économiques de l'OCDE no. 1478
    Serie: OECD Economics Department Working Papers no.1478
    Schlagwort(e): Außenhandel ; Exportwirtschaft ; Wertschöpfung ; Tunesien ; Economics ; Tunisia ; Amtsdruckschrift ; Graue Literatur
    Kurzfassung: L’ouverture de la Tunisie aux échanges internationaux et son intégration dans les chaines de valeur mondiales ont fortement progressé depuis le milieu des années 90, témoignant des avantages comparatifs du pays. Les exportations ont sensiblement augmenté, tirées par le secteur manufacturier, avec une transformation en faveur de secteurs plus intensifs en technologie et compétences. La montée en gamme et la diversification des exportations augurent d’un potentiel de croissance élevé. Cette bonne performance est pour l’essentiel le fait d’entreprises entièrement exportatrices (dites offshores), avec peu d’effet d’entrainement sur le reste de l’économie. En effet, ces entreprises s’approvisionnent peu sur le marché local et servent rarement la demande locale, reflétant en partie la complexité des procédures douanières, fiscales et administratives. La levée des contraintes à l’exportation rencontrées par les entreprises du secteur onshore et le décloisonnement entre régimes offshore et onshore permettraient à la Tunisie de se hisser dans les chaines de valeur mondiales et d’en tirer plus d’avantages, notamment en termes de progrès technologique, de création d’emplois et de richesse.
    Anmerkung: Zusammenfassung in englischer Sprache
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 3
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 38 Seiten) , Illustrationen
    Serie: OECD Economics Department working papers no. 1389
    Schlagwort(e): Steuersystem ; Finanzverwaltung ; Einkommensteuer ; Vermögensteuer ; Erbschaftsteuer ; Umverteilung ; Wirtschaftswachstum ; Indien ; Economics ; India ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: Tax reforms are crucial to promoting inclusive growth in India. The replacement of a myriad of consumption taxes by a Goods and Services Tax (GST) will boost India's competitiveness, investment, job creation and tax compliance. The potential to raise additional revenue from taxes on goods and services is however limited. In contrast, reforming income and property taxes should help to i) raise more revenue to finance much needed social and physical infrastructure while keeping public debt under control; ii) reduce inequality by increasing the redistributive effect of taxation; iii) promote productivity by reducing distortions in the allocation of resources which emanate from the corporate income tax; iv) boost job creation by eliminating the bias against labour-intensive activities; v) promote confidence, and thus investment, by improving clarity and certainty regarding tax rules and their application and vi) reinforce the ability of states and municipalities to provide key public infrastructure and services. This paper presents the main characteristics of the tax system as well as the rationale and options for reform.
    Anmerkung: Zusammenfassung in französischer Sprache
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  • 4
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 52 Seiten) , Illustrationen
    Serie: OECD Economics Department working papers no. 1397
    Schlagwort(e): Auslandsinvestition ; Unternehmensbesteuerung ; Indien ; Economics ; India ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: Business taxation in India is characterised by high effective tax rates, a narrow tax base, and an uncertain tax environment for potential investors. However, India has now begun a process of significant business tax reform, including a staged reduction of the corporate income tax rate and removal of a range of business tax concessions. This paper sets the scene for these (and further) reforms by examining the taxation of business income in India with a particular focus on its impact on the investment climate. The paper calculates corporate effective tax rates to highlight the impact of the tax system on investment incentives, investigates the narrowness of the current tax base and the proposed base-broadening reforms, and examines the degree of investor certainty as to the tax rules and their application. This Working Paper relates to the 2017 OECD Economic Survey of India (www.oecd.org/eco/surveys/economic-survey-india.htm)
    Anmerkung: Zusammenfassung in französischer Sprache
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  • 5
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 19 Seiten) , Illustrationen
    Serie: OECD Economics Department working papers no. 1400
    Schlagwort(e): Finanzpolitik ; Öffentliche Schulden ; Schuldenmanagement ; Nachhaltigkeit ; Indien ; Economics ; India ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: In relation to GDP, India's public debt and interest payments are high compared with most other emerging economies and rating agencies have put India's sovereign debt at the lowest investment grade. On the other hand, India benefits from strong economic growth and needs to increase spending on social and physical infrastructure to support economic growth and to meet the needs of its fast-growing population. This paper assesses recent fiscal developments in India, discusses the threshold beyond which debt has adverse effects on the economy, quantifies the uncertainties surrounding key macroeconomic variables and the risks of overshooting the debt threshold to define a "prudent" debt level. It also provides a debt sustainability analysis. It concludes that under a "no-policy change" scenario, the debt-to-GDP ratio will decline gradually to close to the "prudent" level by 2040. However, adverse shocks could derail this benign scenario.
    Anmerkung: Zusammenfassung in französischer Sprache
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  • 6
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 43 Seiten) , Illustrationen
    Serie: OECD Economics Department working papers no. 1412
    Schlagwort(e): Föderalismus ; Regionalentwicklung ; Soziale Ungleichheit ; Landwirtschaft ; Produktivitätsentwicklung ; Urbanisierung ; Indien ; Economics ; India ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Kurzfassung: While India’s per capita income is converging towards that of the richer countries, inequality has drifted up. Spatial inequality – across states and between urban and rural areas – is pronounced, with large differences in output per capita and in access to core public services, such as electricity, roads, and education. Implementing the GST will contribute to reduce trade barriers across states while recent changes in the federalism model are empowering states and promoting experimentation. Prompting states to modernise product and labour market regulations should allow firms in the organised sector to reach an efficient size, and promote job creation and rising incomes in all states. Raising the living standards in poorer states would also require increasing productivity in the agricultural sector by supporting farm consolidation and improving infrastructure in rural areas, particularly roads that connect villages to market towns, crop storage infrastructure and access to sustainable irrigation technologies. As working population moves out of agriculture, urbanisation will gather pace. However, exploiting cities’ potential for job creation, productivity gains and improvement in the quality of life would require better physical and social urban infrastructure. Local spending and regulatory competences should be clarified. Performance of local bodies should be assessed regularly to make them accountable. Municipalities should also be granted clear revenue-raising power (in particular property taxes and user charges for urban infrastructure) to enable them to fund better public infrastructure and services.
    Anmerkung: Zusammenfassung in französischer Sprache
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
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  • 7
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: Online-Ressource (32 p.)
    Serie: OECD Economics Department Working Papers no.1184
    Schlagwort(e): Social Issues/Migration/Health ; Economics ; India
    Kurzfassung: With India’s low life expectancy largely reflecting deaths from preventable diseases, the most significant gains in health would come from population-wide preventive measures. Access to public health care services varies substantially, resulting in many people turning to private-sector providers who mainly serve those who can pay. While government has scaled up public health services, more health professionals and public health care spending will be needed to ensure broad and adequate health-care coverage. Priority should be given to high impact primary health care services. For more resources to translate into better services, the management of public health care services needs to improve. The private sector can be drawn upon more extensively, but should also be obliged to meet basic quality standards.
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  • 8
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: Online-Ressource (45 p.)
    Serie: OECD Economics Department Working Papers no.1183
    Schlagwort(e): Economics ; Industry and Services ; India
    Kurzfassung: The manufacturing sector has contributed little to income growth and its share in total merchandise exports has been declining. Manufacturing has not brought much new employment, and most of the recent rise in manufacturing employment has been in the informal sector, where workers are not covered by social security arrangements. Productivity of the manufacturing sector is low, partly because the relatively small size of manufacturing firms makes it difficult to exploit economies of scale. Despite abundant, low-skilled and relatively cheap labour, Indian manufacturing is surprisingly capital and skill intensive. Furthermore, firms have little incentive to grow, since by staying small they can avoid taxes and complex labour regulations. Land acquisition is slow, companies face frequent power outages and transport infrastructure is below par. This is especially harmful as manufacturing is highly reliant on well-functioning infrastructure. Stronger manufacturing would increase productivity and make growth more inclusive, while contributing to improved current account balance. In particular, India should aim for more formal jobs, as these tend to be the most secure and of highest productivity.
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  • 9
    Sprache: Englisch
    Seiten: 34 p. , 21 x 29.7cm
    Serie: OECD Economics Department Working Papers no.642
    Schlagwort(e): Economics
    Kurzfassung: Frequent recourse to large one-off operations in a number of OECD countries has undermined the accuracy of cyclically adjusted fiscal balances as a measure of both the sustainability of public finance and the fiscal stance. This paper first provides detailed information on the nature and amount of these one-offs for 9 OECD countries. The paper then presents a new indicator – the “underlying” fiscal balance – which effectively eliminates the impact of one-offs and cyclical developments. One-offs are derived as the deviations from trend in net capital transfers, i.e. from widely available national account data. This approach provides a consistent treatment of one-offs both across countries and over time, avoiding the potential information biases which could result from an individual identification of one-offs.
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  • 10
    Sprache: Englisch
    Seiten: 75 p. , 21 x 29.7cm
    Serie: OECD Economics Department Working Papers no.627
    Schlagwort(e): Economics
    Kurzfassung: This paper aims to shed light on the contribution of health care and other determinants to the health status of the population and to provide evidence on whether or not health care resources are producing similar value for money across OECD countries. First, it discusses the pros and cons of various indicators of the health status, concluding that mortality and longevity indicators have some drawbacks but remain the best available proxies. Second, it suggests that changes in health care spending, lifestyle factors (smoking and alcohol consumption as well as diet), education, pollution and income have been important factors behind improvements in health status. Third, it derives estimates of countries’ relative performance in transforming health care resources into longevity from two different methods – panel data regressions and data envelopment analysis – which give remarkably consistent results. The empirical estimates suggest that potential efficiency gains might be large enough to raise life expectancy at birth by almost three years on average for OECD countries, while a 10% increase in total health spending would increase life expectancy by three to four months.
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  • 11
    Sprache: Englisch
    Seiten: 35 p. , 21 x 29.7cm
    Serie: OECD Economics Department Working Papers no.655
    Schlagwort(e): Economics
    Kurzfassung: The financial crisis and economic downturn are going to weigh on fiscal positions in OECD countries over the short to medium-term, both through the operation of automatic stabilisers and the enactment of discretionary fiscal stimulus packages. However, the strategic policy options facing OECD countries are mainly determined by the soundness of their underlying fiscal positions which vary substantially. This paper first describes how OECD economies are situated with respect to underlying fiscal balances and net government debt. A number of countries seem to enjoy favourable fiscal positions with underlying fiscal surpluses, low government debt or even positive net financial asset positions. When taking account, as far as possible, of implicit liabilities associated with ageing populations and resource-based revenues, fiscal positions still vary greatly across countries. The paper then examines the criteria involved in deciding whether government financial asset accumulation is in excess of needs and the use to which any excess government saving might be put, whether increasing public spending or reducing taxes. Finally, the determinants of the optimal size of the government balance sheet for any given desired net debt position are discussed.
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  • 12
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 17 p. , 21 x 29.7cm
    Serie: OECD Economics Department Working Papers no.598
    Schlagwort(e): Economics
    Kurzfassung: Tax receipts surged between 2005 and 2007 in many OECD countries, resulting in significant improvements in headline fiscal positions. As a consequence, pressures for tax cuts and for public spending increases have emerged. In the past, responding to such demands has permanently weakened budget positions as revenue windfalls ultimately proved to be temporary. Hence, the opportunity to address structural deficit problems and prepare for future demographic trends has been lost, and the ability to respond to subsequent cyclical downturns has been weakened. This paper provides an analysis of the factors behind recent revenue buoyancy and examines past responses to unexpected revenue gains. It also discusses whether improved information on fiscal positions and future fiscal challenges, combined with relevant fiscal rules, might help in avoiding a repetition of past errors in fiscal policy.
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  • 13
    Sprache: Englisch
    Seiten: 67 p. , 21 x 29.7cm
    Serie: OECD Economics Department Working Papers no.546
    Schlagwort(e): Economics
    Kurzfassung: This paper assesses the potential to raise public spending efficiency in the primary and secondary education sector. Resource availability per pupil has increased significantly over the past decade in a number of countries; often in attempting to exploit the link between educational attainment and growth. However, available evidence reveals only a weak correlation between increased resource availability and pupil performance. In order to draw cross-country comparisons...
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  • 14
    Sprache: Englisch
    Seiten: 51 p. , 21 x 29.7cm
    Serie: OECD Economics Department Working Papers no.543
    Schlagwort(e): Economics
    Kurzfassung: This paper presents composite indicators of the institutional and policy characteristics of educational systems, collated from the questionnaire responses of 26 Member countries. These indicators provide an overview of the institutional framework in the primary and secondary education sector and are constructed so as to be used for the analysis of international differences in spending efficiency. The key features of the institutional setting in the non-tertiary education sector are grouped under three headings: i) the ability to prioritise and allocate resources efficiently (through decentralisation and mechanisms matching resources to specific needs); ii) the efficiency in managing spending at the local level (through outcome-focused policies and managerial autonomy), and iii) the efficiency in service provision (through benchmarking and user choice). For each country, an intermediate indicator is computed for each of these six institutional properties. Composite indicators then combine the six intermediate indicators of spending efficiency into a single, aggregate measure. Results are presented and some of their implications are discussed. Overall, the characteristics of the institutional framework in the non-tertiary public education sector seem to be very favourable, compared to OECD average, in the United Kingdom, Australia, Norway, Denmark and the Netherlands, whereas results are less favourable for the Czech Republic, Greece, Luxembourg, Japan, Turkey, Hungary, Belgium (French speaking community), Switzerland and Austria.
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  • 15
    Sprache: Englisch
    Seiten: 39 p. , 21 x 29.7cm
    Serie: OECD Economics Department Working Papers no.554
    Schlagwort(e): Economics
    Kurzfassung: A key policy challenge in most OECD countries is to improve outcomes of the health care system while containing its costs. Benchmarking countries and identifying best practices to enhance public spending cost-effectiveness would, in this regard, be a useful exercise. This paper presents three main options for measuring effectiveness in the health care sector, discusses their pros and cons, including data availability and the possibility of whether these options would allow an analysis of how the institutional setting shapes spending effectiveness.
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  • 16
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  OECD journal: economic studies Vol. 2005, no. 2, p. 141-181
    ISSN: 1995-2856
    Sprache: Englisch
    Seiten: 51 p
    Paralleltitel: Parallelausg. Les règles budgétaires s'appliquant aux collectivités territoriales
    Titel der Quelle: OECD journal: economic studies
    Publ. der Quelle: Paris : Organisation for Economic Cooperation & Development, 2008
    Angaben zur Quelle: Vol. 2005, no. 2, p. 141-181
    Schlagwort(e): Economics
    Kurzfassung: Rules constraining the discretionary powers of budget policymakers have become widespread among OECD economies, and the expanding role played by decentralised institutions in providing public services has led to their increasing adoption at the sub-central level.
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  • 17
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2005, no. 2, p. 153-197
    ISSN: 1684-3444
    Sprache: Französisch
    Seiten: 56 p
    Paralleltitel: Parallelausg. Sub-central government fiscal rules
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2005, no. 2, p. 153-197
    Schlagwort(e): Economics
    Kurzfassung: Les règles qui limitent les pouvoirs discrétionnaires des responsables des politiques budgétaires sont aujourd’hui courantes dans les économies de l’OCDE, et le rôle croissant que jouent les institutions décentralisées dans l’offre des services publics a entraîné leur généralisation à l’échelon territorial. Des règles bien conçues permettent de tirer des gains d’efficience de l’autonomie locale tout en facilitant l’assainissement budgétaire, en amortissant les chocs économiques et en répondant aux objectifs de viabilité à long terme des finances publiques, tâches d’autant plus urgentes que, selon les prévisions, les services rendus par les collectivités territoriales seront de plus en plus sollicités du fait du vieillissement de la population.
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  • 18
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2003, no. 2, p. 125-184
    ISSN: 1684-3444
    Sprache: Französisch
    Seiten: 70 p
    Paralleltitel: Parallelausg. Enhancing the Cost Effectiveness of Public Spending: Experience in OECD Countries
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2003, no. 2, p. 125-184
    Schlagwort(e): Economics
    Kurzfassung: Les dépenses publiques en proportion du PIB ont augmenté régulièrement dans la zone OCDE jusqu’au milieu des années 90, mais cette tendance s’est atténuée depuis. L’augmentation des dépenses résultant du développement continu des programmes sociaux a été en partie compensée par des facteurs temporaires ou ponctuels. Cependant, il est probable que les pressions sur les dépenses publiques vont s’intensifier, notamment sous l’effet du vieillissement des populations. Bien que les dépenses publiques aient un rôle à jouer dans la poursuite des grands objectifs...
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  • 19
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 47 p. , 21 x 29.7cm
    Serie: OECD Economics Department Working Papers no.453
    Schlagwort(e): Economics ; Mexico
    Kurzfassung: Enhanced autonomy of sub-national governments has spurred innovative management. Spending assignments across levels of government, however, often overlap and/or are not yet fully understood by most citizens. Sub-national governments’ accountability is further reduced by the heavy reliance on federal transfers, as opposed to own-revenues (taxes and user fees). In addition, the use of federal transfers as collateral for states' borrowing potentially undermines the role of financial markets in disciplining fiscal behaviour. Getting the most out of decentralisation would thus require a national agreement clarifying responsibilities for each level of government. Improving sub-national governments’ incentives in delivering cost-effective public services would further require improving the quality of information on actual spending and outcomes, raising the volume of their own taxes and reforming the grant systems. Decentralisation should also be more consistent with the aim of improving interregional equity in obtaining access to core public services. This Working Paper relates to the 2005 OECD Economic Survey of Mexico (www.oecd.org/eco/surveys/mexico).
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  • 20
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 48 p. , 21 x 29.7cm
    Serie: OECD Economics Department Working Papers no.436
    Schlagwort(e): Economics ; Spain
    Kurzfassung: In about two decades, Spain was transformed from one of the most centralised countries to one of the most decentralised. Spending functions were devolved rapidly. The regions have exercised their discretionary powers quite extensively and innovative policies have been implemented. But devolution was also accompanied by a hike in public employment and pressures on public spending, reflecting duplication in resources and poor co-ordination across and between government levels. The recent devolution of taxing powers could raise the accountability of the regions and, thus, cost-consciousness, although their effective use has been limited. Securing fiscal discipline would require better information on sub-national governments’ policies and outcomes so as to allow citizens to press for improved performance. The financing system of the regions also needs to be reformed to ensure sustainability in the face of changing demographics, while the fiscal rules need to be upgraded to avoid recourse to off-budget operations. This Working Paper relates to the 2005 OECD Economic Survey of Spain (www.oecd.org/eco/surveys/spain).
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  • 21
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 49 p. , 21 x 29.7cm
    Serie: OECD Economics Department Working Papers no.416
    Schlagwort(e): Economics ; Japan
    Kurzfassung: Revamping fiscal relations across levels of government is of paramount importance in supporting fiscal consolidation and public sector effectiveness. This paper analyses a number of problems, including regulations that limit local governments’ ability to innovate and respond to local citizens’ preferences, the inefficient system of intergovernmental grants, the complex structure of local taxes and fiscal rules which are too lenient to secure fiscal discipline. The paper concludes that the grant system should be reformed to promote local governments’ incentives to introduce innovations so as to better respond to needs at lower cost. Barriers to the effective use of sub-national governments’ taxing powers should be removed while efforts should be made to keep the tax system as simple and neutral as possible. Existing fiscal rules and market instruments should be hardened. This would require that the central government state clearly that it will not intervene as a lender of last ...
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  • 22
    Online-Ressource
    Online-Ressource
    Paris : OECD Publishing
    Sprache: Englisch
    Seiten: 77 p. , 21 x 29.7cm
    Serie: OECD Economics Department Working Papers no.465
    Schlagwort(e): Economics
    Kurzfassung: Against a background of mounting demands for spending on services provided by sub-central governments, this paper examines how fiscal rules can help to ensure that pressure on resources is minimised and available resources are used efficiently. Drawing on questionnaire responses and other sources, this paper gives a detailed picture of fiscal rules for sub-central governments in place among a number of OECD countries. The paper examines the rationales for using fiscal rules, the various impacts fiscal rules can have, the factors making for effective implementation and the interactions between the various types of rule. It then constructs a number of synthetic sub-indicators designed to assess the extent to which sub-central government fiscal frameworks exhibit favourable characteristics for the achievement of fiscal objectives. It concludes with the construction of a composite indicator based on the combined impacts in the different areas of fiscal policy.
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