Browse by: "PRE-2007"

Les données sur les recettes des administrations publiques, et sur le produit de la fiscalité en particulier, constituent la base de la plupart des travaux de description des structures economiques et d’analyse economique, et sont de plus en plus utilisées pour les comparaisons internationales. Cette publication annuelle présente un cadre conceptuel dont le but est de définir les recettes publiques devant être assimilées à des impôts et de classifier les différentes catégories d’impôts. Elle constitue également un ensemble unique de statistiques fiscales détaillees et comparables au niveau international, utilisant une presentation identique pour tous les pays de l’OCDE depuis 1965. L'édition de cette année présente deux études spéciales. La première passe en revue un certain nombre de questions en cours relatives à la présentation des statistiques des recettes publiques : l'application de la comptabilité d'exercice, le traitement des crédits d'impôt récupérables et celui des impôts paroissiaux. La seconde décrit l'impact des révisions des données des PIB sur les niveaux d'imposition.

Les données sur les recettes des administrations publiques, et sur le produit de la fiscalité en particulier, constituent la base de la plupart des travaux d’analyse économique ou de description des structures économiques ; elles sont de plus en plus fréquemment utilisées pour établir des comparaisons internationales. Cette publication annuelle présente un cadre conceptuel dont le but est de définir les recettes publiques devant être assimilées à des impôts et de classifier les différentes catégories d’impôts. Elle couvre de manière uniforme tous les pays de l'OCDE depuis 1965 et constitue un ensemble unique de statistiques fiscales détaillées et comparables au niveau international. Cette édition présente trois études spéciales sur les recettes fiscales des pays de l'OCDE. La première étude détaille les impôts des administrations infranationales selon le degré d'autonomie fiscale des autorités locales, régionales et centrales. La deuxième explique pourquoi les ratios impôts/Produit Intérieur Brut (PIB) doivent être interprétés avec prudence. Enfin, la troisième étude décrit l'impact des révisions des données des PIB sur les niveaux d'imposition.

This report examines the economic principles for efficient systems of taxation and provides a framework for international comparisons of transport taxes and charges. It investigates the price and tax changes likely to result from the reform of transport charges to maximise efficiency, and their impact on motorists, hauliers and users of other transport services. The report also assesses the impact of national differences in taxation on the competitiveness of hauliers internationally.

In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through the OECD iLibrary, www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa

In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa

In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa

In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought. The full country reports are available through www.OECD-iLibrary.org, and the internet site of the OECD Centre for Tax Policy and Administration, www.oecd.org/daf/fa

In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought.

In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the Council of Europe, The Open Society Institute, UNDP and OECD Member countries to assist transition economies in Central and Eastern Europe in carrying out intergovernmental reforms. In 2000 the surveys took place in six countries: three OECD Member countries, the Czech Republic, Hungary and Poland, and the three Baltic States, Estonia, Latvia and Lithuania. In "Fiscal Design Surveys across Levels of Government" OECD Tax Policy Studies, no 7, 2001, the overall concept of the surveys and the comparative results for the six countries are brought.

Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on competition law and policy in Greece, competition in professional services, and competition in solid waste management.

Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on competition law and policy in Ireland, competition and regulation in the insurance industry, and oligopoly.

Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on leniency programs to fight hard core cartels, competition law and policy in Italy, and competition law and intellectual property rights.

Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on competition in postal services, merger law and policy, and OECD competition law recommendations, developing countries and possible WTO competition rules.

Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on mergers in financial services, competition in the regulation of banks, and competition law and policy in Spain.

Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on regulation and competition in broadcasting, competition law and policy in Korea, and competition law and policy developments in Brazil.

Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on hard core cartels, competition law and policy in Hungary, and airline mergers and alliances.

Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on liberalisation, regulation and growth; competition law and policy in Denmark; merger law; buying power of multiproduct retailers; and application of competition policy to high-tech markets.

Drawing on the best of the recent work of the OECD Committee on Competition Law and Policy, this journal provides insight into the thinking of competition law enforcers while focusing on the practical application of competition law and policy. This issue includes articles on trade and competition policies, competition law and policy in Mexico, the essential facilities concept, and abuse of dominance and monopolisation.