This paper provides a synthesis of age-related developments and policies for a range of OECD countries, drawing on recent OECD work. It describes the expected impact of ageing on expenditure and fiscal pressures taking into account the current configuration of age-related policies. Since later...

Slovakia’s fundamental tax reform of 2004 considerably improved the simplicity and efficiency of the tax system by eliminating exemptions and special regimes and setting the rates for the personal income tax (PIT), the corporate income tax (CIT) and the value added tax (VAT) all equal to 19%....

Slovakia’s fundamental tax reform of 2004 considerably improved the simplicity and efficiency of the tax system by eliminating exemptions and special regimes and setting the rates for the personal income tax (PIT), the corporate income tax (CIT) and the value added tax (VAT) all equal to 19%....

The economic crisis that started in 2008 has had a profound impact on the lives of citizens. Millions of people lost their job, saw their life-savings disappear and experienced prolonged financial hardship. The economic crisis has also led a number of OECD governments to introduce austerity...

This paper follows the framework developed in past OECD studies for analysis of social assistance programmes that aim to provide low-income clients with adequate financial support while simultaneously promoting their reintegration into labour market and, where necessary, mainstream society....

In recent years, the decline in average annual hours of work per person in employment, which can be traced back for over a century, has slowed. In some countries, there has even been an increase in the average annual hours per person employed. In countries where continuing falls can be observed,...

This document is the 2nd edition of the Net Social Expenditure paper published in 1999 (Adema, 1999). It contains an overview of <I>net</I> (after tax) public and private social expenditure indicators. These indicators have been developed to supplement available historical information on <I>gross</I> social...</i></i>

The OECD Social Expenditure data base (SOCX) allows the monitoring of trends in aggregate social expenditure and changes in its composition. But aggregate social expenditure may sometimes fail to reflect the true ‘effort’ of a country in providing social support. Account needs to be taken of...