In Canada, the proportion of persons aged 65 and over to the working-age population will double to 45% by 2050. Without policy changes, this could lead to higher public expenditures, labour force shortages, and slower economic growth. This report surveys of the main barriers to employment for...

This study catalogues the treatment of farmers within the tax and social security systems of a large number of OECD countries, knowledge of which has been very scarce up to now. The conceptual basis for deciding what constitutes a concession conferring financial benefit to the farmer is...