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  • Joumard, Isabelle  (40)
  • Paris : OECD Publishing  (40)
  • 1
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    Fiscal rules for sub-central governments : Design and impact (2018)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (76 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.01
    Keywords: Taxation
    Abstract: 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.
    DOI: 10.1787/3e6551ae-en
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  • 2
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    Achieving strong and balanced regional development in India (2017)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 43 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1412
    Keywords: Föderalismus ; Regionalentwicklung ; Soziale Ungleichheit ; Landwirtschaft ; Produktivitätsentwicklung ; Urbanisierung ; Indien ; Economics ; India ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: 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.
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/92fd16d9-en
    URL: Volltext  (kostenfrei)
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  • 3
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    Making income and property taxes more growth-friendly and redistributive in India (2017)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 38 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1389
    Keywords: Steuersystem ; Finanzverwaltung ; Einkommensteuer ; Vermögensteuer ; Erbschaftsteuer ; Umverteilung ; Wirtschaftswachstum ; Indien ; Economics ; India ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: 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.
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/5e542f11-en
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  • 4
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    Taxation and investment in India (2017)
    Paris : OECD Publishing
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    Language: English
    Pages: 1 Online-Ressource (circa 52 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1397
    Keywords: Auslandsinvestition ; Unternehmensbesteuerung ; Indien ; Economics ; India ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: 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)
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/4258e11a-en
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  • 5
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    Public debt in India : moving towards a prudent level? (2017)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 19 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1400
    Keywords: Finanzpolitik ; Öffentliche Schulden ; Schuldenmanagement ; Nachhaltigkeit ; Indien ; Economics ; India ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: 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.
    Note: Zusammenfassung in französischer Sprache
    DOI: 10.1787/853c014a-en
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  • 6
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    Challenges and Opportunities of India's Manufacturing Sector (2015)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (45 p.)
    Series Statement: OECD Economics Department Working Papers no.1183
    Keywords: Economics ; Industry and Services ; India
    Abstract: 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.
    DOI: 10.1787/5js7t9q14m0q-en
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  • 7
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    Improving Health Outcomes and Health Care in India (2015)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (32 p.)
    Series Statement: OECD Economics Department Working Papers no.1184
    Keywords: Social Issues/Migration/Health ; Economics ; India
    Abstract: 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.
    DOI: 10.1787/5js7t9ptcr26-en
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  • 8
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    Less Income Inequality and More Growth Are They Compatible?: Part 1. Mapping Income Inequality Across the OECD (2012)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 45 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.924
    DOI: 10.1787/5k9h297wxbnr-en
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  • 9
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    Less Income Inequality and More Growth Are They Compatible?: Part 3. Income Redistribution via Taxes and Transfers Across OECD Countries (2012)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 68 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.926
    DOI: 10.1787/5k9h296b1zjf-en
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  • 10
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    Tackling income inequality : The role of taxes and transfers (2012)
    Paris : OECD Publishing
    In:  OECD Journal: Economic Studies Vol. 2012, no. 1, p. 37-70 | volume:2012 | year:2012 | number:1 | pages:37-70
    Details
    Language: English
    Pages: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal: Economic Studies
    Angaben zur Quelle: Vol. 2012, no. 1, p. 37-70
    Angaben zur Quelle: volume:2012
    Angaben zur Quelle: year:2012
    Angaben zur Quelle: number:1
    Angaben zur Quelle: pages:37-70
    Keywords: Economics
    Abstract: Taxes and transfers reduce inequality in disposable income relative to market income. The effect varies, however, across OECD countries. The redistributive impact of taxes and transfers depends on the size, mix and the progressivity of each component. Some countries with a relatively small tax and welfare system (e.g. Australia) achieve the same redistributive impact as countries characterised by much higher taxes and transfers (e.g. Germany) because they rely more on income taxes, which are more progressive than other taxes, and on means-tested cash transfers. This article provides an assessment of the redistributive effect of the main taxes and cash transfers, based on various OECD data sources, a set of policy indicators and a literature review. Using cluster analysis, it also identifies empirically four groups of countries with tax and transfer systems that share broadly similar features.
    DOI: 10.1787/eco_studies-2012-5k95xd6l65lt
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  • 11
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    Health Care Systems : Efficiency and Institutions (2010)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 133 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.769
    Keywords: Economics
    Abstract: This paper presents a set of indicators to assess health care system performance. It also presents new comparative data on health care policies and institutions for OECD countries. This set of indicators allows the empirical characterisation of health care systems and the identification of groups of countries sharing similar health institutions. It also helps to uncover strengths and weaknesses of each country’s health care system and assessing the scope for improving value-for-money. The empirical analysis suggests that there is room in all countries surveyed to improve the effectiveness of health care spending; there is no health care system that performs systematically better in delivering cost-effective health care – big-bang reforms are therefore not warranted; increasing the coherence of policy settings, by adopting best policy practices within a similar system and borrowing the most appropriate elements from other systems will likely be more practical and effective to raise health care spending efficiency.
    DOI: 10.1787/5kmfp51f5f9t-en
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  • 12
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    Health Status Determinants : Lifestyle, Environment, Health Care Resources and Efficiency (2008)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 75 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.627
    Keywords: Economics
    Abstract: 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.
    DOI: 10.1787/240858500130
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  • 13
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    Accounting for One-off Operations when Assessing Underlying Fiscal Positions (2008)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 34 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.642
    Keywords: Economics
    Abstract: 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.
    DOI: 10.1787/236220765316
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  • 14
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    Strategies for Countries with Favourable Fiscal Positions (2008)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 35 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.655
    Keywords: Economics
    Abstract: 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.
    DOI: 10.1787/230123832406
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  • 15
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    Revenue Buoyancy and its Fiscal Policy Implications (2008)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 17 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.598
    Keywords: Economics
    Abstract: 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.
    DOI: 10.1787/244135385705
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  • 16
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    Performance Indicators for Public Spending Efficiency in Primary and Secondary Education (2007)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 67 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.546
    Keywords: Economics
    Abstract: 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...
    DOI: 10.1787/285006168603
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  • 17
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    Public Spending Efficiency : Institutional Indicators in Primary and Secondary Education (2007)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 51 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.543
    Keywords: Economics
    Abstract: 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.
    DOI: 10.1787/315010655867
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  • 18
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    Improving Public Sector Efficiency : Challenges and Opportunities (2007)
    Paris : OECD Publishing
    In:  OECD journal on budgeting Vol. 7, no. 1, p. 1-41
    Details
    ISSN: 1681-2336
    Language: English
    Pages: 42 p
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: Vol. 7, no. 1, p. 1-41
    Keywords: Governance
    Abstract: This article examines key institutional drivers that may contribute to improving public sector efficiency and focuses on one of them in more detail: performance information and its role and use in the budget process (“performance budgeting”).
    DOI: 10.1787/budget-v7-art6-en
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  • 19
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    Cross-Country Analysis of Efficiency in OECD Health Care Sectors : Options for Research (2007)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 39 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.554
    Keywords: Economics
    Abstract: 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.
    DOI: 10.1787/178861806081
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  • 20
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    Les règles budgétaires s'appliquant aux collectivités territoriales (2006)
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2005, no. 2, p. 153-197
    Details
    ISSN: 1684-3444
    Language: French
    Pages: 56 p
    Parallel Title: 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
    Keywords: Economics
    Abstract: 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.
    DOI: 10.1787/eco_studies-v2005-art6-fr
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  • 21
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    Sub-central government fiscal rules (2006)
    Paris : OECD Publishing
    In:  OECD journal: economic studies Vol. 2005, no. 2, p. 141-181
    Details
    ISSN: 1995-2856
    Language: English
    Pages: 51 p
    Parallel Title: 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
    Keywords: Economics
    Abstract: 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.
    DOI: 10.1787/eco_studies-v2005-art13-en
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  • 22
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    Fiscal Rules for Sub-central Governments : Design and Impact (2005)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 77 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.465
    Keywords: Economics
    Abstract: 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.
    DOI: 10.1787/606015633336
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  • 23
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    Améliorer le rapport coût-efficacité des dépenses publiques : L'expérience des pays de l'OCDE (2005)
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2003, no. 2, p. 125-184
    Details
    ISSN: 1684-3444
    Language: French
    Pages: 70 p
    Parallel Title: 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
    Keywords: Economics
    Abstract: 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...
    DOI: 10.1787/eco_studies-v2003-art10-fr
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    Getting the Most Out of Public Sector Decentralisation in Spain (2005)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 48 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.436
    Keywords: Economics ; Spain
    Abstract: 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).
    DOI: 10.1787/838564110008
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  • 25
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    Getting the Most Out of Public Sector Decentralisation in Japan (2005)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 49 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.416
    Keywords: Economics ; Japan
    Abstract: 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 ...
    DOI: 10.1787/123441886722
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    Getting the Most Out of Public Sector Decentralisation in Mexico (2005)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 47 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.453
    Keywords: Economics ; Mexico
    Abstract: 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).
    DOI: 10.1787/881825436538
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    Enhancing the Cost Effectiveness of Public Spending : Experience in OECD Countries (2004)
    Paris : OECD Publishing
    In:  OECD journal: economic studies Vol. 2003, no. 2, p. 109-161
    Details
    ISSN: 1995-2856
    Language: English
    Pages: 55 p
    Parallel Title: Parallelausg. Améliorer le rapport coût-efficacité des dépenses publiques : L'expérience des pays de l'OCDE
    Titel der Quelle: OECD journal: economic studies
    Publ. der Quelle: Paris : Organisation for Economic Cooperation & Development, 2008
    Angaben zur Quelle: Vol. 2003, no. 2, p. 109-161
    Keywords: Economics
    Abstract: In most OECD countries, public spending rose steadily as a share of GDP over the past decades to the mid-1990s, but this trend has since abated. The spending pressures stemming from the continued expansion of social programmes have been partly compensated by transient or one-off factors. Pressures on public spending, however, appear likely to intensify, in particular as a consequence of ageing populations. Since most OECD economies have very little scope for raising taxation or debt to finance higher spending, reforms to curb the growth in public spending while raising its cost effectiveness are now required. Based on detailed country reviews for over two-thirds of OECD countries, this paper identifies three main areas for action: the budget process; management practices; and the use of market mechanisms in the delivery of public services ...
    DOI: 10.1787/eco_studies-v2003-art10-en
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  • 28
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    Les relations financières entre l'État et les collectivités locales (2004)
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2003, no. 1, p. 169-254
    Details
    ISSN: 1684-3444
    Language: French
    Pages: 88 p
    Parallel Title: Parallelausg. Fiscal Relations across Government Levels
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2003, no. 1, p. 169-254
    Keywords: Economics
    Abstract: Le transfert de compétences budgétaires aux collectivités territoriales n'a pas toujours procédé de façon linéaire au cours des deux dernières décennies, malgré certains avantages reconnus. La décentralisation peut contribuer au renforcement du processus démocratique, permettre aux collectivités territoriales d'adapter l'offre de services publics aux préférences locales et introduire de la concurrence entre localités, permettant ainsi d'améliorer l'efficience du secteur public. La décentralisation peut néanmoins générer des pertes d'efficacité, rendre difficile la mise en place de politiques redistributives et compliquer la mise en oeuvre de politiques macroéconomiques cohérentes. Du côté des dépenses, la décentralisation peut être sous-optimale dès lors que sont importants les économies d'échelle et les effets de « spillover » géographique – effets fréquents car peu de biens publics sont des biens purement locaux par nature. Du côté des revenus, rares sont les assiettes fiscales qui peuvent être gérées au niveau local sans risquer de mettre en péril les objectifs nationaux ou de soulever des problèmes sérieux de redistribution. Cet article propose un cadre d'analyse des relations budgétaires entre l'État et les collectivités territoriales en s'appuyant sur les expériences mises en place dans différents ...
    DOI: 10.1787/eco_studies-v2003-art5-fr
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  • 29
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    Enhancing the Effectiveness of Public Spending : Experience in OECD Countries (2004)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 53 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.380
    Keywords: Economics
    Abstract: In most OECD countries, public spending rose steadily as a share of GDP over the past decades to the mid-1990s, but this trend has since abated. The spending pressures stemming from the continued expansion of social programmes have been partly compensated by transient or one-off factors. Pressures on public spending, however, appear likely to intensify, in particular as a consequence of ageing populations. Since most OECD economies have very little scope for raising taxation or debt to finance higher spending, reforms to curb the growth in public spending while raising its cost effectiveness are now required. This paper presents a reform strategy for progress in this direction, based on detailed country reviews for over twothirds of OECD countries. Three main areas for action are identified: the budget process; management practices and the use of market mechanisms in the delivery of public services ...
    DOI: 10.1787/355505224723
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  • 30
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    Tax systems in European Union countries (2003)
    Paris : OECD Publishing
    In:  OECD journal: economic studies Vol. 2002, no. 1, p. 91-151
    Details
    ISSN: 1995-2856
    Language: English
    Pages: 72 p
    Parallel Title: Parallelausg. Les systèmes fiscaux des pays de l'Union européenne
    Titel der Quelle: OECD journal: economic studies
    Publ. der Quelle: Paris : Organisation for Economic Cooperation & Development, 2008
    Angaben zur Quelle: Vol. 2002, no. 1, p. 91-151
    Keywords: Economics
    Abstract: Despite recent cuts, the tax-to-GDP ratio in most EU countries remains much higher than in other economies. The tax mix is also different, with high tax wedges on labour and a stronger reliance on consumption and environmentally related taxes. While there is not much room for cutting taxes significantly without downsizing public spending, further re-balancing the tax burden away from labour could contribute to better employment performance. Greater reliance on property taxes, which are low by international standards, less use of reduced VAT rates and tax incentives targeted to specific saving vehicles should be considered. EU countries’ experience in reforming their tax system may also provide useful insights for other regions where international integration is deepening. The free movement of goods, people and capital within the EU area, combined with the advent of the single currency, has also affected the design of national tax systems and has brought to the fore a number of international taxation issues.
    DOI: 10.1787/eco_studies-v2002-art4-en
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  • 31
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    Fiscal Relations across Government Levels (2003)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 64 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.375
    Keywords: Economics
    Abstract: Despite its apparent advantages, devolution of fiscal responsibilities has not proceeded evenly over the past two decades. Decentralisation can strengthen the democratic process, allow governments to tailor the supply of public goods to local preferences and introduce some competition across jurisdictions, thus raising public sector efficiency. It can, however, entail efficiency losses, and make it difficult to implement redistributive policies and complicate macroeconomic management. On the spending side, local provision may fail to exploit economies of scale and internalise territorial spillovers -- a serious issue since few public goods are purely local by nature. On the revenue side, few tax bases can be exploited by subnational governments without risking making national objectives difficult to achieve and raising serious distributive concerns. This paper, which is largely based on country experiences in mitigating the potential drawbacks of decentralisation while obtaining ...
    DOI: 10.1787/455513871742
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  • 32
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    Fiscal Relations across Government Levels (2003)
    Paris : OECD Publishing
    In:  OECD journal: economic studies Vol. 2003, no. 1, p. 155-229
    Details
    ISSN: 1995-2856
    Language: English
    Pages: 78 p
    Parallel Title: Parallelausg. Les relations financières entre l'État et les collectivités locales
    Titel der Quelle: OECD journal: economic studies
    Publ. der Quelle: Paris : Organisation for Economic Cooperation & Development, 2008
    Angaben zur Quelle: Vol. 2003, no. 1, p. 155-229
    Keywords: Economics
    Abstract: Despite its apparent advantages, devolution of fiscal responsibilities has not proceeded evenly over the past two decades. Decentralisation can strengthen the democratic process, allow governments to tailor the supply of public goods to local preferences and introduce some competition across jurisdictions, thus raising public sector efficiency. It can, however, entail efficiency losses and make it difficult to implement redistributive policies. On the spending side, local provision may fail to exploit economies of scale and internalise territorial spillovers – a serious issue since few public goods are purely local by nature. On the revenue side, few tax bases can be exploited by sub-national governments without risking making national objectives difficult to achieve and raising serious distributive concerns. This paper, which is largely based on country experiences in mitigating the potential drawbacks of decentralisation while obtaining most of its benefits, provides a framework for assessing fiscal relations across levels of government...
    DOI: 10.1787/eco_studies-v2003-art5-en
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  • 33
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    Les systèmes fiscaux des pays de l'Union européenne (2003)
    Paris : OECD Publishing
    In:  Revue économique de l'OCDE Vol. 2002, no. 1, p. 97-164
    Details
    ISSN: 1684-3444
    Language: French
    Pages: 82 p
    Parallel Title: Parallelausg. Tax systems in European Union countries
    Titel der Quelle: Revue économique de l'OCDE
    Publ. der Quelle: Paris : OCDE, 1998
    Angaben zur Quelle: Vol. 2002, no. 1, p. 97-164
    Keywords: Economics
    Abstract: Malgré les récentes baisses d’impôt, le taux de prélèvement obligatoire de la plupart des pays de l’UE est supérieur à celui observé dans les autres économies. La répartition de la charge fiscale diffère aussi ; les revenus du travail sont lourdement taxés alors que les impôts sur la consommation et ceux dit « verts » représentent une part plus importante des recettes fiscales. Bien que la marge de manœuvre pour réduire les taux de prélèvements obligatoires soit faible en l’absence d’une baisse parallèle des dépenses publiques, un rééquilibrage de la charge fiscale – des revenus du travail vers d’autres assiettes imposables – pourrait contribuer à l’amélioration des performances en matière d’emploi. Une hausse des taxes sur la propriété, qui sont faibles par rapport à la plupart des autres pays de l’OCDE, ainsi qu’un moindre recours à des taux de TVA réduits et à des incitations fiscales généreuses pour certains instruments d’épargne devraient être envisagés. L’expérience des pays de l’Union européenne en matière de réforme fiscale pourrait aussi être riche d’enseignements pour d’autres régions où l’intégration économique s’accroît. En effet, la libre circulation des biens, des personnes et des capitaux à l’intérieur de l’Union européenne, ainsi que le passage à la monnaie unique, ont influencé la conception des systèmes fiscaux nationaux et mis sur le devant de la scène un certain nombre de problèmes de fiscalité internationale.
    DOI: 10.1787/eco_studies-v2002-art4-fr
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    Options for Reforming the Finnish Tax System (2002)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 53 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.319
    Keywords: Economics ; Finland
    Abstract: This paper reviews the Finnish tax system and the scope for further tax reform. Finland is among the most egalitarian countries in the OECD and a high tax burden is required to finance the associated public spending. Nevertheless, capital and corporate income taxation was substantially and effectively reformed in the early 1990s, through significant rate cuts cum base broadening measures. But, despite income tax cuts since the mid-1990s, high taxes, especially on labour income, still hamper growth potential and distort economic behaviour. In this respect, the poor performance of the Finnish labour market is revealing. Tax reforms have a major role to play in improving the long-term performance of the Finnish economy. Though the scope is limited, the tax burden should be shifted as much as possible from labour to property and consumption, while the earned-income tax allowance should play a smaller role, enabling cuts in statutory rates. Redesigning social security contributions to ...
    DOI: 10.1787/148170527338
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    Enhancing the Effectiveness of Public Spending in Norway (2002)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 54 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.343
    Keywords: Economics ; Norway
    Abstract: Public spending is very high in Norway, partly reflecting an extensive coverage of the welfare system and ambitious regional development objectives. Moreover, several institutional features contribute to dampening the cost-effectiveness of many public-spending programmes. Abundant oil revenues have so far mitigated strains on public finance. However, coping with the depletion of oil resources and the fiscal consequences of ageing would require to increase the cost-effectiveness of many public spending programmes, while leaving some room to cut the high tax-to-GDP ratio. This paper identifies the main sources of inefficiencies and suggests policy options. These include: supplementing the existing deficit rule by an expenditure rule; increasing flexibility in public sector wages and job tenure; reforming the funding system of local governments; raising the contestability of public service provision; intensifying the use of price signals and improving incentives to reduce the ...
    DOI: 10.1787/861731021201
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  • 36
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    Enhancing the Effectiveness of Public Spending in Switzerland (2002)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 45 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.332
    Keywords: Economics ; Switzerland
    Abstract: Switzerland is a highly decentralised country with large spending and revenue-raising powers devolved to cantons and municipalities. The federal system, in combination with an extensive use of direct democracy, has contributed to keep public spending at a relatively low level in international comparison. It has also made it possible to tailor the provision of public services to citizens’ needs and willingness to pay and to experiment with a variety of policies. At the same time, several tensions have emerged and effective control of spending deteriorated during the 1990s. After identifying these tensions, this paper reviews recent policy initiatives and proposes options for further enhancing public spending effectiveness. These entail implementing a new fiscal rule which will allow the free play of the automatic stabilisers at the federal level and ensuring its consistency with other government levels’ behaviour; increasing transparency in public spending costs and ...
    DOI: 10.1787/735416271177
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    Tax Systems in European Union Countries (2001)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 57 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.301
    Keywords: Economics ; European Union
    Abstract: The tax-to-GDP ratio rose steadily in most EU countries up to the late 1990s, largely reflecting a sustained expansion of public sector commitments to welfare provision. Since the late 1990s, many EU countries have cut tax rates. However, the tax burden in the EU area remains much higher than in most other economies. The tax mix is also different, with high tax wedges on labour and a stronger reliance on consumption and environmentally-related taxes. Recent measures targeted at lowering the tax burden on labour, in particular at the lower end of the income scale, have had promising results in terms of employment growth, showing how tax design is an important influence on countries’ performances. While there is not much room for cutting taxes significantly without downsizing public spending, further rebalancing the tax burden away from labour could contribute to better employment performance. Greater reliance on property taxes, which are low by international standards, could be ...
    DOI: 10.1787/785648484253
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    Options for Reforming the Spanish Tax System (2000)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 64 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.249
    Keywords: Economics ; Spain
    Abstract: The recent tax reforms have improved incentives to work and removed barriers to the internationalisation of Spanish firms, and have helped to make the tax system simpler and more neutral, especially as regards saving. However, the structure of tax wedges, combined with significant labour market rigidities, continues to inhibit job creation, and particularly job creation for the unskilled. Furthermore, certain tax privileges, in particular incentives favouring owner-occupied housing, and the multiplicity of tax rates and systems applying to business profits, hamper economic efficiency and/or weaken income redistribution. Also, while the territorial authorities’ taxing powers have been increased considerably since 1997, they remain modest by comparison with their prerogatives as regards spending. The absence of adequate mechanism for controlling expenditure at the territorial level, plus the tax revenue guarantees extended to the regions by central government, could jeopardize ...
    DOI: 10.1787/406268363588
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  • 39
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    Greek Public Enterprises : Challenges for Reform (1999)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 67 p. , 21 x 29.7cm
    Series Statement: OECD Economics Department Working Papers no.214
    Keywords: Economics ; Greece
    Abstract: A successful reform of public enterprises would improve productivity in key sectors of the Greek economy, and thus provide essential inputs at lower cost to the economy as a whole. Reforms would need to address the factors that are responsible for the poor performance of Greek public enterprises. First, labour costs are high and productivity low in international comparisons. Second, there are wide technology gaps between Greece and other OECD countries. Third, Greece’s public enterprises fulfil heavy public service commitments without matching compensation. As a result, prices are often out of line with prices elsewhere. In recognition of the large drag on the economy, as well as the burden on the budget, the Government has embarked on a programme to revitalise inefficient public enterprises. The objective of this paper is to analyse the main issues concerning the public enterprise sector and assess the current policy framework, as well as planned changes to it. First, the key ...
    DOI: 10.1787/213543162468
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    The Impact of Laws and Regulations on Micro and Small Enterprises in Niger and Swaziland (1992)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 83 p. , 21 x 29.7cm
    Series Statement: OECD Development Centre Working Papers no.77
    Keywords: Development ; Eswatini ; Niger
    Abstract: This Technical Paper presents the results of research on the impact of taxation and other regulations on micro and small enterprises (MSEs) in two countries of sub-Saharan Africa. The fiscal and other regulations of the countries studied — Niger and Swaziland — and their administrative systems are quite different. Based on approximately similar samples of enterprises from the two countries, this study estimated and compared the level of compliance with these different legal requirements, and also ascertained their consequences for the functioning and growth of these enterprises. The research revealed that the MSEs of the two countries do not comply with all the applicable regulations. The level of compliance itself depended more on the type of regulation and characteristics of the MSEs studied than on the country. It appears that the proportion of MSEs that are registered was nearly identical in the two countries, while differences depend primarily on location (rural versus urban) ...
    DOI: 10.1787/685353573323
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