OECD Home › Economy › Publications & Documents
Publications & Documents
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
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.
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.
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.
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.
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.
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.
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.
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.
This paper analyses trends in and driving forces of the revenue composition of sub-central governments (SCG).