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 provides a description of the classification systems used to measure hospital services in selected OECD countries: Australia, Canada, France, Germany, Norway, United Kingdom (England), and the United States. Three classifications are relevant: those on diagnoses; on procedures; and on...

Part I of this paper first presents information on trends and composition of social expenditure as in the OECD Social Expenditure database for the years 1980 – 2007. Over this period, public social expenditure as a percentage of GDP, on average across OECD, increased from 15.6% to 19.2%....

More mothers with young children are in paid work than in the past. There is a long-running debate on possible negative effects of maternal employment on child development. For the first time, this paper presents an initial comparative analysis of longitudinal data on maternal employment...

This paper assesses the extent to which the increase in women’s human capital, as measured by educational attainment, has contributed to economic growth in OECD countries over the past five decades. Using cross-country/time series data covering 30 countries from 1960 to 2008 on education (the...