Publications & Documents


14-July-2009

English

Economic Survey of Brazil 2009: Reforming indirect taxes and labour levies

The complexities and fragmentation of Brazil’s tax system make it particularly onerous to enterprises, making it a priority for reform. The state-level VAT has often been used as an industrial policy instrument, resulting in predatory tax competition among the states. Remaining federal levies on enterprise turnover are detrimental to the competitiveness of Brazilian exports. The burden of payroll taxes and social security

10-July-2009

English

How does decentralised minimum wage setting affect unemployment and informality? The case of Indonesia

Our findings show that an increase in the minimum to mean wage ratio is associated with a net increase in employment: a rise in informal sector employment more than compensates for job losses in the formal sector.

Related Documents

9-July-2009

English

Intergenerational social mobility in European OECD countries

This paper breaks new ground by providing comparable estimates of intergenerational wage and education persistence across 14 European OECD countries based on a new micro data from Eurostat.

9-July-2009

English

Equity in student achievement across OECD countries: an investigation of the role of policies

This paper focuses on inequalities in learning opportunities for individuals coming from different socio-economic backgrounds as a measure of (in) equality of opportunity in OECD countries and looks at the role played by policies and institutions in shaping countries’ relative positions.

9-July-2009

English

Intergenerational social mobility

This paper assesses recent patterns in intergenerational social mobility across OECD countries and examines the role that public policies can play in affecting such mobility.

8-July-2009

English

OECD Economic Survey of Brazil 2009

The OECD’s latest economic survey of Brazil, to be published on Tuesday 14 July 2009, looks at the challenges the country faces as it recovers from the global downturn. It also discusses the reforms needed to reinforce long-term growth and raise living standards.

8-July-2009

English

The spending power of sub-central governments: A pilot study

This pilot study presents indicators that assess sub-central government (SCG) spending power by policy area. Traditional indicators are often misleading as they underestimate the impact of central government regulation on sub-central spending patterns.

8-July-2009

English

Economic Survey of Belgium 2009: How to reform the tax system to enhance economic growth

The tax system is relying too much on relatively growth distorting taxes. Despite reforms, labour taxation continues to contribute to substantial labour market traps while corporate tax rates are relatively high. Moreover, most tax bases are narrowed by numerous exemptions and reductions.

8-July-2009

English

Economic Survey of Belgium 2009: Improving fiscal federalism

Securing fiscal sustainability requires a reform of the fiscal federalism system. The current transfer system does not align spending and taxing responsibilities and the organisation of the federation is not promoting public spending efficiency.

8-July-2009

English

Taxes or grants: what revenue source for sub-central governments?

This paper analyses trends in and driving forces of the revenue composition of sub-central governments (SCG).

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