1887

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  • 22 Apr 1999
  • OECD Development Centre
  • Pages: 248
This collection of experiences of fiscal decentralisation across a wide range of OECD-Member and non-member economies reveals lessons which are equally of relevance to both groups of countries.
French
  • 16 Jan 2002
  • OECD
  • Pages: 64
The relationship between different levels of government is one that is continually under review. Policy-makers ensure the expenditure and revenue functions of each tier of government with a view to balancing efficiency, equity and democratic ...
French
  • 02 Dec 2013
  • OECD
  • Pages: 136
This book provides an overview on recent trends and policies in intergovernmental fiscal relations and sub-central govenrment.
  • 20 Jun 2016
  • OECD, Korea Institute of Public Finance
  • Pages: 152
Fiscal Federalism 2016 covers: spending and tax devolution, fiscal constitutions of federal countries, immovable property taxation, the spending power of sub-central governments, the own tax resources and intergovernmental grants mix, and rules and...
  • 13 Nov 2007
  • OECD
  • Pages: 131
Presents the recent trends in the taxation of corporate income in OECD countries, discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform.
  • 31 May 2006
  • OECD
  • Pages: 140
This study examines the general trends in the taxation of capital and wage income, the principal systems for taxing that income, and the most significant changes that have taken place in recent years.
French
  • 14 Jul 2015
  • OECD, The International and Ibero-American Foundation for Administration and Public Policies
  • Pages: 216
Este libro recoge las estrategias innovadoras en 28 países con el fin de ofrecer ideas e inspiración a las autoridades fiscales en los países en desarrollo con respecto a la educación de los contribuyentes y la divulgación para fortalecer la moral...
English, French
El Foro Global sobre Transparencia e Intercambio de Información con Fines Tributarios es el marco multilateral dentro del cual más de 100 jurisdicciones trabajan en el área de transparencia tributaria e intercambio de información, a la vez que...
English
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