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OECD assesses fiscal relations across levels of government, drawing cross-country comparisons on their design and analysing their impact on economic efficiency and income distribution. Country-specific recommendations are further developed in country surveys. The body of this work may be accessed from this page.
OECD also hosts a Fiscal Federalism Network, comprised of OECD member countries. Its main objectives are to gather comparative data and facilitate exchanges of experience across countries.
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13-Aug-2008
The Canadian government has set a high priority on reducing the economic burden of taxation. In a context of fiscal surpluses, it has been: markedly reducing corporate income and capital taxes; providing more personal tax relief especially at lower incomes and above all for saving; and cutting the federal value added tax (GST).
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11-Aug-2008
This paper presents a new set of institutional indicators that assess how sub-central governments harness market mechanisms such as tendering, outsourcing, user choice and competition, user fees and output-related funding when providing public services.
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03-Jun-2008
The Finnish economy has been performing well but risks are mounting. Imbalances are building in the labour market and the wage negotiation framework needs to be overhauled. There is scope for improvement in the municipal sector as well as in tertiary education, and the tax mix could be made more efficient.
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19-Feb-2008
After several years of strong growth, the economy shows signs of overheating. This should be counteracted via prudent fiscal policy and labour market reforms. Boosting employment is also vital given Denmark's ambitious, but costly, welfare priorities in areas like healthcare. Finally, reducing the distortions from high marginal tax rates must be a key priority, this report argues.
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Taxing Wages 2002/2003
Revenue statistics 1965-2001
