The purpose of this handbook is to provide policy makers with a framework to assess a tax system in its entirety, measure its various parameters and how it is administered, and defines best practices for tax policy and administration that will yield a tax system that is simple and predictable...

"With more than 20 percent, Switzerland is one of the countries with the largest foreign population. Since 1970 the government has tried to manage the flows of migrants in the hope of reconciling a chronic excess demand for labor with mounting pressures from nationalistic groups to control the...

"Its highly fragmented structure of local governments and serious horizontal fiscal imbalances make Switzerland a surprisingly powerful model for Eastern European countries that are currently facing the challenge of fiscal decentralization. In spite of the substantial differences in the...

The report focuses on the social safety net, particularly cash and in-kind transfers. The safety net can play an important role in addressing poverty and vulnerability; however, the process by which the safety nets have been developed in Swaziland has produced a fragmented system that leaves...

Eleventh in a series of annual reports comparing business regulation in 189 economies, Doing Business 2014 measures regulations affecting 11 areas of everyday business activity including; starting a business, dealing with construction permits, getting electricity, registering property, getting...

"This paper examines the impact of trade with Japan, North America, and the European Union on technology diffusion and total factor productivity growth in Korea, Mexico, and Jordan. Measures of foreign research and development are constructed based on industry-specific research and development...