This review provides an analytical perspective of the current situation, including the construction of a database, in order to help the Greek government define reforms to improve the effectiveness, efficiency and fairness of selected social programmes. The review identifies gaps and overlaps in...

The issue of trust between Multinational Enterprises (MNEs) and tax administrations is a vital part of the tax system, but relatively little studied. Building on previous OECD research on tax morale, which measures taxpayer perceptions and attitudes towards paying and evading taxes, this report...

The Russian Federation faces important economic and social challenges. By 1998 national income was little more than half its level in 1990. Life expectancy for men is now about 61 years, compared to 65 years a decade ago. The rate of suicide and self-inflicted injuries is more than three times...