The tax burden on labour income is expressed by the tax wedge, which is a measure of the net tax burden on labour income borne by the employee and the employer.
The 2015 edition of National Accounts of OECD Countries, General Government Accounts is an annual publication, dedicated to government finance which is based on the System of National Accounts 2008 (SNA 2008) for all countries except Chile, Japan, Korea and Turkey (SNA 1993). It includes tables showing government aggregates and balances for the production, income and financial accounts as well as detailed tax and social contribution receipts and a breakdown of expenditure of general government by function, according to the harmonised international classification, COFOG. These detailed accounts are available for the general government sector. Data also cover the following sub-sectors, according to availability: central government, state government, local government and social security funds.
The data in this publication are also available on line via www.oecd-ilibrary.org under the title OECD National Accounts Statistics, General Government Accounts (http://dx.doi.org/10.1787/na-gga-data-en and http://dx.doi.org/10.1787/na-gga08-data-en).
This report is a progress review on the implementation of key OECD recommendations made in the 2014 Public Governance Review of the Office of the Comptroller General of Chile (the CGR). It takes stock of the CGR’s recent activities in key areas – stakeholder engagement, support to internal control and rebalancing its audit portfolio – and assesses their impact based on consultation with CGR officials and external stakeholders of the Chilean executive, legislature and civil society.
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This OECD report lays an empirical foundation for structuring economic policies to facilitate Chile’s participation in global value chains and to maximise the associated benefits for national firms and workers.
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Despite achieving near universal health coverage with a basic benefit package that all health payers must provide, health financing in Chile remains inefficient and inequitable. There is room for improving the system by moving towards a unified, equitable social security system for the entire population.
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En 2012, 52% de los estudiantes de Chile tuvo un bajo rendimiento en matemáticas (media OCDE: 23%), un 33% en lectura (media OCDE: 18%), un 34% en ciencias (media OCDE: 18%), y un 25% en las tres materias (media OCDE: 12%).
This case study presents the proposed reforms to political funding and election oversight in the Republic of Chile put forth by the administration of President Michelle Bachelet. It details the measures to increase public funding, ensure transparency in finances, and create effective sanctions for violations.
Backed by strong economic growth Chile has made substantial progress in improving the quality of life of its citizens. Nonetheless, gaps in living standards vis-à-vis other OECD countries remain large and there are strong differences in well-being across the Chilean population. The government has introduced important steps to strengthen redistribution and improve equality of opportunities, including ambitious tax, labour and education reforms. But there is room to further improve the design of many policies to promote inclusiveness. Moreover, to sustain progress in well-being, Chile also needs faster productivity growth which stagnated until recently. This requires policies that foster competition, improve human capital accumulation and increase the diversification of the economy that still relies heavily on commodity exports.
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The tax burden in Chile declined by 0.2 percentage points from 20.0% to 19.8% in 2014. The corresponding figures for the OECD average were an increase of 0.2 percentage points from 34.2% to 34.4%.
The issue that concerns us is this: "How to achieve development and how to keep on growing?" These are questions that have kept us very busy at the OECD during our 54 years in existence. Our motto, "better policies for better lives", condenses that aspiration.