Most countries have separate pension plan for public sector employees. The future fiscal burden of these plans can be substantial as the government usually is the largest employer, pension promises in the public sector tend to be relatively generous, and future payments have to be paid out...

Most state and local retirement plans strive for full funding, at least by actuarial standards. Funding measured at market values fluctuates and often falls short. A common argument for full funding is that pensions are a form of deferred compensation that does not justify a debt. The paper...

A radical reform improved the government of towns and cities in Italy at the start of the 1990’s. Mayors were elected by citizens; they appointed their own executives and received «guides and checks» from Councils. That model had nevertheless already started to worsen at the end of the...

OECD indicators of structural policy show that policy changes in Italy since 1998 should have improved the environment for entrepreneurship significantly, but in the same period its economic performance has deteriorated noticeably. This may be partly because there is a difference between policy...

Ombudsman institutions (OIs) act as the guardians of citizens’ rights and as a mediator between citizens and the public administration. While the very existence of such institutions is rooted in the notion of open government, the role they can play in promoting openness throughout the public...

This working paper explores avenues to improve public sector efficiency in Latvia, a catching-up and ageing economy where spending needs are large. Ensuring that spending allocated to core services (e.g. education, healthcare) is adequate to achieve convergence of policy outcomes to OECD upper...

OECD indicators of structural policy show that policy changes in Italy since 1998 should have improved the environment for entrepreneurship significantly, but in the same period its economic performance has deteriorated noticeably. This may be partly because there is a difference between policy...

Les médiateurs font office de défenseur des droits des citoyens et d’intermédiaire entre les citoyens et l’administration publique. Leur raison d’être a beau être est ancrée dans l’idée même de gouvernement ouvert, leur rôle de vecteur potentiel de promotion de l’ouverture au...

Egypt has embarked on an ambitious reform agenda to achieve key strategic objectives for the country’s growth and development by 2030. This working paper examines Egypt’s institutional and decision-making framework governing the implementation of the Sustainable Development Goals (SDGs) such...

Many countries do not require all taxpayers to file an annual income tax return. Return-free systems shift some of the costs of operating the tax system from taxpayers to employers, other third parties, and the government. Return-free systems may work best when the tax system is simple: When the...