English, , 329kb
This working paper suggests that despite the considerable progress, in recent years, in broadening the tax base and improving tax compliance as well as administration, more needs to be done to enhance efficiency and equity and the overall performance of the tax system.
English, , 417kb
There is a considerable variation in the domestic laws of OECD Member countries regarding the taxation of Permanent Establishment. There is no consensus amongst the OECD Member countries with regards the interpretation of Article 7 of the OECD M...
English, , 274kb
This working paper examines within an international context, the healthcare system in Hungary.
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The main focus of this working paper is on the factors of the Greek pay-as-you-go system which result in its future unsustainability.
English, , 354kb
This working paper suggests that a successful reform of public enterprises would improve productivity in key sectors of the Greek economy, and thus provide essential inputs at lower cost to the economy as a whole.
English, , 324kb
Using overlapping generations (OLG) models calibrated on 7 OECD countries - the United States, Japan, France, Canada, Italy, the United Kingdom and Sweden - the authors investigate the macroeconomic impact of possible pension reform strategies as populations age.