<OL><LI>The OECD regularly produces estimates of tax burdens and benefit entitlements for a range of “typical household” situations. The results of these calculations (published in the <I>Benefits and Wages</I> and <I>Taxing Wages</I> series) are frequently used to compare countries’ tax-benefit systems and to...</i></i></li></ol>

Means-tested Social Assistance (SA) benefits play an important role as social protection floors sup-porting households in financial difficulties. This paper presents evidence on the patterns of SA benefit re-ceipt in a selection of OECD and EU countries. It provides an overview of the role of SA...

Working-age individuals and their families have experienced increases in relative income poverty before the Great Recession (GR), and they have also seen significant income losses since the beginning of the downturn in 2007/8. This paper examines the effects of benefit and tax reforms on the...

This paper estimates the welfare and distributional impact of two types of welfare reform in the 15 (pre-enlargement) member countries of the European Union. The reforms are revenue neutral and financed by an overall and uniform increase in marginal tax rates on earnings. The first reform...

For a number of reasons, incomes vary strongly with age. The nature of this variation is of interest for a wide range of policy purposes. Since age structures differ across countries, knowledge about the incomes earned by different age groups is also necessary for understanding and interpreting...

Finding a suitable balance of work and family life is not an easy task for parents who face multiple, and potentially conflicting, demands. Childcare policies play a crucial role in helping parents reconcile care and employment-related tasks. But inconsistent or poorly implemented policies can...

<OL><LI>This paper presents results from an on-going joint European Commission / OECD project, aimed at monitoring the direct influence of tax and benefit instruments on household incomes. The project uses and extends OECD tax-benefit models to compute a range of work incentive indicators such as...</li></ol>

Most OECD countries expect growing shortages of highly-skilled labour in the coming two decades, and immigration is viewed as one way of addressing these. Most OECD countries have introduced policies aimed at facilitating the recruitment of such workers in recent years and efforts along these...

This paper presents an evaluation of the tax-transfer treatment of married couples in 15 EU countries using the EUROMOD microsimulation model. First, we show that many tax-transfer schemes in Europe feature negative jointness defined as a situation where the tax rate on one person depends...

Results presented in this paper based on the new database on immigrants and expatriates in OECD countries, show that (i) the percentage of the foreign-born in European OECD countries is generally higher than the percentage of foreigners; (ii) international migration is quite selective towards...