This report’s key objectives are to evaluate the contribution which the Phare programme has made to the transposition, implementation and enforcement of ‘horizontal’ Public Administrative and Judicial Capacity (PAJC) development in Bulgaria and Romania, and to identify lessons learned,...

This report is one of a series of six Ad Hoc and Thematic Reports which the OMAS Consortium is preparing. Its objectives are, firstly, “to assist the Candidate Countries in meeting the short and medium term challenges for accession, through analysis of OMAS experience of Monitoring and...

We study taxable wealth in unique Swedish administrative data, annually following a large sample of households over a period of almost 40 years. The main data limitation is non-observability of wealth for those below the tax exemption level. This implies that much of the focus of the paper is on...

This paper investigates the relationship between government debt and labour taxation for a panel of 18 EU countries over the period 1979-2008. The econometric estimates point to a statistically significant and economically relevant positive response of labour taxation to changes in the general...