Le présent document présente les ratios fiscaux révisés calculés à partir d’hypothèses plus réalistes que celles retenues dans une étude précédente qui suivait la même approche (fondée sur les Statistiques des recettes publiques et les données des Comptes nationaux) pour évaluer...

This paper presents revised tax ratios based on more realistic assumptions than those used in a previous study applying the same approach (based on tax revenue statistics and national accounts data) to measuring the effective tax burden. Although the levels of the revised tax ratios are...

Strengthening the innovation system in the Netherlands is a priority for raising productivity growth, which has been relatively weak in recent years. Knowledge creation in the Netherlands is strong -- scientific publications per capita are the sixth highest in the OECD -- but innovation activity...

Improving education outcomes is vital for achieving convergence with GDP per capita levels in Western European countries and for reducing income inequality. While some education outcomes are favourable, such as the low secondary-school drop-out rate, others have room for improvement: education...

Over the past 15 years, tax reforms have profoundly changed the shape of OECD tax systems and rekindled interest in measuring effective tax burdens. Indeed, in order to understand past reforms or to evaluate the tax policies of particular countries, it is necessary to go beyond statutory rates...