This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits received by in-work families.
It illustrates how these taxes and benefits are calculated in each member country and examines how they impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings.
The publication shows the amounts of taxes and social security contributions levied and cash benefits received for eight different family types which vary by a combination of household composition and household type. It also presents the resulting average and marginal tax rates (i.e. the tax burden). Average tax rates show that part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and after cash benefits). Marginal tax rates show the part of a small increase of gross earnings or total labour costs that is paid in these levies.
The data presented can be used in academic research and to analyse tax, social and economic policies in Latin America and the Caribbean.
Открытое обсуждение пересмотренной Методологии оценки закупочных систем
Achieving inclusive growth relates closely to how governments work and how policies are designed, implemented, delivered and evaluated. This publication presents an overview of country initiatives concerning inclusive growth in 39 OECD member and partner countries. It was prepared in the context of the OECD Public Governance Ministerial Meetings held in Helsinki, Finland, on 28 October 2015. The publication focuses on four core issues: engaging with citizens and businesses for more inclusive policies and services; innovative policy design for inclusive growth; improving the delivery of services for and with citizens; and, strengthening accountability through better performance management and evaluation.
Regulators are proactive referees of the sectors they regulate, contributing to the delivery of essential public utilities for citizens. To fulfill this function, they need to be constantly alert, checking sectoral trends as well as assessing the impact of their decisions. However, while measuring regulators’ performance is essential, it is also challenging, from defininig what should be measured to attributing impacts to regulators' decisions. To address these challenges, the OECD has developed an innovative framework that looks at the institutions, processes and practices that help regulators assess their performance. The framework has been applied to Latvia's Public Utilities Commission, which is responsible for regulating energy, communications, water and waste. The review offers unique insights into the work of a multi-sector regulator, identifying the organisational features that allow lessons and experiences to be shared across sectors and contribute to good performance. It highlights the importance of clarifying the role and functions of the regulator and its relationship with other public institutions, setting long-term strategic objectives for the regulator's activities, and having the right regulatory tools with appropriate incentives for the efficient and effective provision of public utility services.
Through measurement, reviews, the identification of good practices and policy dialogue, the OECD seeks to better understand, track and help to improve access to justice.
The OECD brings together public sector governance experts from developing as well as developed countries to shape international policy debates on these issues and to support innovation at country level.
The Governance team facilitates exchanges between governance practitioners and experts to explore and promote better governance in developing countries.
Governing multi-level education systems requires governance models that balance responsiveness to local diversity with the ability to ensure national objectives. This delicate equilibrium is difficult to achieve given the complexity of many education systems. Countries are therefore increasingly looking for examples of good practice and models of effective modern governance that they can adapt to their own needs.
Education Governance in Action: Lessons from Case Studies bridges theory and practice by connecting major themes in education governance to real-life reform efforts in a variety of countries. It builds upon in-depth case studies of education reform efforts in Flanders (Belgium), Germany, the Netherlands, Norway, Poland and Sweden. The case studies are complemented by country examples of efforts to restore and sustain trust in their education systems. Together they provide a rich illustration of modern governance challenges - and successes.
The volume highlights the importance of the interdependence between knowledge and governance and focuses on essential components for modern education governance: accountability, capacity building and strategic thinking. It sets the agenda for thinking about the flexible and adaptive systems necessary for governing education in today's complex world. This publication will be of interest to policy makers, education leaders, teachers, the education research community and all those interested in education governance and complexity.
Lodz – the third largest city in Poland – is undertaking several major projects that have the potential to significantly reinvigorate the economy. Following the collapse of its traditional manufacturing industries in the late 1990s, Lodz went through a period of economic decline. A series of infrastructure investments and new developments are presently transforming its city centre and increasing its transportation connectivity. Coherent land-use practices across the areas where people live and work will be critical for the city and its surrounding communities to develop in a socially, environmentally, and fiscally sustainable way. This case study of the governance of land use in Lodz illustrates many promising practices and offers guidance on how to make the governance structure and planning system more coherent and robust both in Lodz, and in Poland more generally. This is the first in a series of five case studies on the governance of land use, which will culminate in a synthesis report to be published in 2017.
This report presents recommendations on the reform of economic instruments for water resources management in Kyrgyzstan, specifically on tariffs for urban water supply and sanitation (WSS) and irrigation water, pollution charges, surface water abstraction charges for enterprises (consumptive and non-consumptive uses), specific land tax rates for the Issyk-Kul biosphere reserve, as well as taxes and customs duty on products contributing to water pollution. For each instrument, alternative reform options are identified and assessed, and preferred options put forward, with an action plan.