Mark | Date Date | Title Title | |||
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No. 1360 | 16 Feb 2017 |
Innovation, patent location and tax planning by multinationals
This paper assesses the effect of international differences in taxes on the choice of patent location by multinational enterprises (MNEs). The analysis is based on a large sample of patents and firms from the OECD-PATSTAT and OECD-ORBIS databases... |
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No. 1359 | 16 Feb 2017 |
International differences in corporate taxation, foreign direct investment and tax revenue
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... |
|||
No. 1358 | 16 Feb 2017 |
International tax planning, competition and market structure
This paper investigates if tax planning by large multinationals distorts competition in their favour and allows them to crowd out other firms. The competitive implications of tax planning are frequently mentioned in the tax policy debate, but not yet... |
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No. 1357 | 16 Feb 2017 |
Debt and tax planning by multinationals
Multinational enterprises (MNEs) manipulate the location of their debts to reduce their corporate tax burden. Indeed, by locating debts in higher-tax rate countries, MNEs can deduct interest payments against a higher tax rate. This paper provides... |
|||
No. 1356 | 16 Feb 2017 |
Anti-avoidance rules against international tax planning
This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries. Building on this information and on previous classification efforts in the literature, a new classification... |
|||
No. 1355 | 16 Feb 2017 |
Tax planning by multinational firms
This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs). Profit shifting to lower-tax rate countries is measured by comparing the profitability of MNE entities having... |
|||
No. 1354 | 07 Feb 2017 |
The quantification of structural reforms in OECD countries
This document describes and discusses a new supply side framework that quantifies the impact of structural reforms on per capita income in OECD countries. It presents the overall macroeconomic impacts of reforms by aggregating over the effects on... |
|||
No. 1353 | 07 Feb 2017 |
Coping with creative destruction
A policy framework that does not unduly inhibit the creative destruction process is vital to sustaining productivity growth. Yet, a key question is what happens to workers who lose their jobs due to this process and what are the policies that... |
|||
No. 1352 | 15 Dec 2016 |
A Re-assessment of Fiscal Space in OECD Countries
To what extent can public deficits increase without putting fiscal sustainability at risk, given the specific current macroeconomic situation of protracted low growth and low interest rates, combined with relatively high government debt levels? The... |
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No. 1351 | 15 Dec 2016 |
Can an Increase in Public Investment Sustainably Lift Economic Growth?
This paper seeks to identify the conditions under which raising public investment can sustainably lift growth without deteriorating public finances. To do so, it relies on a range of simulations using three different macro-structural models.... |
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No. 1350 | 15 Dec 2016 |
The Ins and Outs of Employment in 25 OECD Countries
This paper presents quantitative information on labour market flows for 25 OECD countries. It uses household surveys that offer the advantage of reporting monthly transitions between employment, unemployment and economic inactivity for individuals.... |
|||
No. 1349 | 15 Dec 2016 |
How Do Product Market Regulations Affect Workers?
Knowing who gains and loses from regulatory reform is important for understanding the political economy of reform. Using micro-level data from 26 countries, this paper studies how regulatory reform of network industries, a policy priority in many... |
|||
No. 1348 | 15 Dec 2016 |
Effects of Flexibility-Enhancing Reforms on Employment Transitions
Do flexibility-enhancing reforms imply more employment instability? Using individual-level data from harmonised household surveys for 26 advanced countries, this paper analyses the effects of product and labour market reforms on transitions in and... |
|||
No. 1347 | 15 Dec 2016 |
The Positive Effect of Public Investment on Potential Growth
An estimated baseline convergence model capturing the long-term effect of human capital and physical investment on potential output for a panel of OECD countries is augmented with public investment and its components. The estimations suggest that... |
|||
No. 1346 | 15 Dec 2016 |
Public Finance, Economic Growth and Inequality
This paper reviews the key issues concerning the impact of public spending and taxation on long-run growth and inequality and takes stock of existing theoretical and empirical studies. Overall, the evidence highlights that the size of the government... |
|||
No. 1345 | 15 Dec 2016 |
Trends in Public Finance
To investigate how public finances could best be designed to promote long-run growth and address inequality, it is essential to have comprehensive, cross-country comparable data on government spending and revenues, along with structural and policy... |
|||
No. 1344 | 15 Dec 2016 |
The Effect of the Size and the Mix of Public Spending on Growth and Inequality
This paper provides evidence on the effects of the size and the composition of public spending on long-term growth and inequality. An estimated baseline convergence model captures the long-term effect of human capital and total investment on... |
|||
No. 1343 | 30 Nov 2016 |
The distribution of the growth dividends
Widespread increases in inequality over the past three decades have raised the question of the distribution of the growth dividends. This paper finds that there is no single answer to this question. The mechanisms that link growth and income... |
|||
No. 1342 | 25 Nov 2016 |
The Distributional Impact of Structural Reforms
In a majority of OECD countries, GDP growth over the past three decades has been associated with growing income disparities. To shed some lights on the potential sources of trade-offs between growth and equity, this paper investigates the long-run... |
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No. 1341 | 25 Nov 2016 |
Inequality in Denmark through the Looking Glass
This paper delivers a broad assessment of income inequality in Denmark. As a necessary preamble to provide a basis for discussion, we start by contrasting Danish official inequality measures with those gathered by the OECD in an international... |
OECD Economics Department Working Papers
The views expressed in these papers are those of the author(s) and do not necessarily reflect those of the OECD or of the governments of its member countries.
English, French
- Forthcoming titles
- ISSN: 18151973 (online)
- https://doi.org/10.1787/18151973
441 - 460 of 1823 results
Innovation, patent location and tax planning by multinationals
Øystein Bieltvedt Skeie, Åsa Johansson, Carlo Menon and Stéphane Sorbe
16 Feb 2017
This paper assesses the effect of international differences in taxes on the choice of patent location by multinational enterprises (MNEs). The analysis is based on a large sample of patents and firms from the OECD-PATSTAT and OECD-ORBIS databases...
International differences in corporate taxation, foreign direct investment and tax revenue
Øystein Bieltvedt Skeie
16 Feb 2017
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...
International tax planning, competition and market structure
Stéphane Sorbe and Åsa Johansson
16 Feb 2017
This paper investigates if tax planning by large multinationals distorts competition in their favour and allows them to crowd out other firms. The competitive implications of tax planning are frequently mentioned in the tax policy debate, but not yet...
Debt and tax planning by multinationals
Stéphane Sorbe, Åsa Johansson and Øystein Bieltvedt Skeie
16 Feb 2017
Multinational enterprises (MNEs) manipulate the location of their debts to reduce their corporate tax burden. Indeed, by locating debts in higher-tax rate countries, MNEs can deduct interest payments against a higher tax rate. This paper provides...
Anti-avoidance rules against international tax planning
Åsa Johansson, Øystein Bieltvedt Skeie and Stéphane Sorbe
16 Feb 2017
This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries. Building on this information and on previous classification efforts in the literature, a new classification...
Tax planning by multinational firms
Åsa Johansson, Øystein Bieltvedt Skeie, Stéphane Sorbe and Carlo Menon
16 Feb 2017
This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs). Profit shifting to lower-tax rate countries is measured by comparing the profitability of MNE entities having...
The quantification of structural reforms in OECD countries
Balázs Égert and Peter Gal
07 Feb 2017
This document describes and discusses a new supply side framework that quantifies the impact of structural reforms on per capita income in OECD countries. It presents the overall macroeconomic impacts of reforms by aggregating over the effects on...
Coping with creative destruction
Dan Andrews and Alessandro Saia
07 Feb 2017
A policy framework that does not unduly inhibit the creative destruction process is vital to sustaining productivity growth. Yet, a key question is what happens to workers who lose their jobs due to this process and what are the policies that...
A Re-assessment of Fiscal Space in OECD Countries
Jarmila Botev, Jean-Marc Fournier and Annabelle Mourougane
15 Dec 2016
To what extent can public deficits increase without putting fiscal sustainability at risk, given the specific current macroeconomic situation of protracted low growth and low interest rates, combined with relatively high government debt levels? The...
Can an Increase in Public Investment Sustainably Lift Economic Growth?
Annabelle Mourougane, Jarmila Botev, Jean-Marc Fournier, Nigel Pain and Elena Rusticelli
15 Dec 2016
This paper seeks to identify the conditions under which raising public investment can sustainably lift growth without deteriorating public finances. To do so, it relies on a range of simulations using three different macro-structural models....
The Ins and Outs of Employment in 25 OECD Countries
Paula Garda
15 Dec 2016
This paper presents quantitative information on labour market flows for 25 OECD countries. It uses household surveys that offer the advantage of reporting monthly transitions between employment, unemployment and economic inactivity for individuals....
How Do Product Market Regulations Affect Workers?
Oliver Denk
15 Dec 2016
Knowing who gains and loses from regulatory reform is important for understanding the political economy of reform. Using micro-level data from 26 countries, this paper studies how regulatory reform of network industries, a policy priority in many...
Effects of Flexibility-Enhancing Reforms on Employment Transitions
Boris Cournède, Oliver Denk and Paula Garda
15 Dec 2016
Do flexibility-enhancing reforms imply more employment instability? Using individual-level data from harmonised household surveys for 26 advanced countries, this paper analyses the effects of product and labour market reforms on transitions in and...
The Positive Effect of Public Investment on Potential Growth
Jean-Marc Fournier
15 Dec 2016
An estimated baseline convergence model capturing the long-term effect of human capital and physical investment on potential output for a panel of OECD countries is augmented with public investment and its components. The estimations suggest that...
Public Finance, Economic Growth and Inequality
Åsa Johansson
15 Dec 2016
This paper reviews the key issues concerning the impact of public spending and taxation on long-run growth and inequality and takes stock of existing theoretical and empirical studies. Overall, the evidence highlights that the size of the government...
Trends in Public Finance
Debra Bloch, Jean-Marc Fournier, Duarte Gonçalves and Álvaro Pina
15 Dec 2016
To investigate how public finances could best be designed to promote long-run growth and address inequality, it is essential to have comprehensive, cross-country comparable data on government spending and revenues, along with structural and policy...
The Effect of the Size and the Mix of Public Spending on Growth and Inequality
Jean-Marc Fournier and Åsa Johansson
15 Dec 2016
This paper provides evidence on the effects of the size and the composition of public spending on long-term growth and inequality. An estimated baseline convergence model captures the long-term effect of human capital and total investment on...
The distribution of the growth dividends
Mikkel Hermansen, Nicolas Ruiz and Orsetta Causa
30 Nov 2016
Widespread increases in inequality over the past three decades have raised the question of the distribution of the growth dividends. This paper finds that there is no single answer to this question. The mechanisms that link growth and income...
The Distributional Impact of Structural Reforms
Orsetta Causa, Mikkel Hermansen and Nicolas Ruiz
25 Nov 2016
In a majority of OECD countries, GDP growth over the past three decades has been associated with growing income disparities. To shed some lights on the potential sources of trade-offs between growth and equity, this paper investigates the long-run...
Inequality in Denmark through the Looking Glass
Orsetta Causa, Mikkel Hermansen, Nicolas Ruiz, Caroline Klein and Zuzana Smidova
25 Nov 2016
This paper delivers a broad assessment of income inequality in Denmark. As a necessary preamble to provide a basis for discussion, we start by contrasting Danish official inequality measures with those gathered by the OECD in an international...