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Strategies for Countries with Favourable Fiscal Positions
Price, Robert; Joumard, Isabelle; André, Christophe; … - 2008
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...
Persistent link: https://www.econbiz.de/10012446857
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Public debt in India : moving towards a prudent level?
Joumard, Isabelle; Höller, Peter; Fournier, Jean-Marc; … - 2017
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 … needs of its fast-growing population. This paper assesses recent fiscal developments in India, discusses the threshold …
Persistent link: https://www.econbiz.de/10011700551
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The Impact of Laws and Regulations on Micro and Small Enterprises in Niger and Swaziland
Joumard, Isabelle - 1992
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...
Persistent link: https://www.econbiz.de/10012445938
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Accounting for One-off Operations when Assessing Underlying Fiscal Positions
Joumard, Isabelle; Minegishi, Makoto; André, Christophe; … - 2008
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...
Persistent link: https://www.econbiz.de/10012443886
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Options for Reforming the Finnish Tax System
Joumard, Isabelle - 2002
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...
Persistent link: https://www.econbiz.de/10012443103
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Options for Reforming the Spanish Tax System
Joumard, Isabelle - 2000
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...
Persistent link: https://www.econbiz.de/10012444487
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Tax Systems in European Union Countries
Joumard, Isabelle - 2001
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...
Persistent link: https://www.econbiz.de/10012447048
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Fiscal Rules for Sub-central Governments : Design and Impact
Sutherland, Douglas - 2005
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...
Persistent link: https://www.econbiz.de/10012445608
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Revenue Buoyancy and its Fiscal Policy Implications
Joumard, Isabelle - 2008
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...
Persistent link: https://www.econbiz.de/10012446934
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Fiscal rules for sub-central governments : Design and impact
Sutherland, Douglas - 2018
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...
Persistent link: https://www.econbiz.de/10012454335