In the face of rapid population ageing and the trend towards early retirement, there is a need to promote better employment opportunities for older people. Much has been said about the need for reform of old-age pensions and early retirement schemes but this may not be sufficient to raise...

In the face of rapid population ageing and the trend towards early retirement, there is a need to promote better employment opportunities for older people. This report on the United States, part of a series of around 20 OECD country reports, examines the demographic and economic challenges...

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...