In response to growing demand by policy-makers, various measures to assess tax burdens of households, individual firms and the business sector as a whole have been developed. This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In...

This study examines the difficult task of applying income taxation to the life and property and casualty insurance industries. Particularly in the case of life insurance, OECD countries have pursued a variety of methods to try to tax the income arising in insurance companies. This study analyses...

Housing Taxation in OECD Countries provides a comparative assessment of housing tax policies in OECD countries and identifies options for reform. The study starts with an overview of recent housing market trends and challenges and an analysis of the distribution of housing assets. It then...

Learning for Jobs is an OECD study of vocational education and training (VET) designed to help countries make their VET systems more responsive to labour market needs. Since 1989, Hungary has made significant efforts to restructure its VET system and it now has many strengths, including a strong...

The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and improving efficiency in OECD countries. It provides background on the distribution and evolution of household wealth and inheritances, assesses the case for and against inheritance...

This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results. The analysis emphases the importance of matching taxpayer-level information to income flows, and notes difficulties in interpreting...

This ninth volume of the OECD Tax Policy Studies series reports on trends in the areas of tax revenues; the ‘tax mix’; and the taxation of labour, dividends, and personal and corporate income. It also looks at value added and environmentally related taxes. The volume reviews recent major tax...

Learning for Jobs is an OECD study of vocational education and training (VET) designed to help countries make their VET systems more responsive to labour market needs. The Korean VET system is part of a system of education which has achieved huge advances in a very short time; school results and...

This OECD study of vocational education and training (VET) in Austria is designed to help Austria make its VET systems more responsive to labour market needs. The review assesses the main challenges faced by the VET system and presents an interconnected package of policy recommendations. For...