This report assesses the impact on citizens and businesses of the administrative simplification measures carried out by the Mexican Social Security Institute. Administrative burdens are measured in the time it takes citizens and businesses to complete forms and wait in line to request or deliver...

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...