The objective of this report is to compare and contrast anti-discrimination law in the 28 EU Member States and EU candidate countries (namely the former Yugoslav Republic of Macedonia, Montenegro, Serbia and Turkey), as comprehensively described in the annually updated country reports written by...

One feature of recent pension reforms in OECD countries has been that more individual responsibility is transferred to employees and in particular to those approaching the end of their working life. Enlarged freedom of choice concerns the timing of retirement with corresponding consequences for...

This paper analyzes the economic effects of different income splitting rules for closely held corporations and sole proprietorships/partnerships in a tax system with a dual income tax. We conclude that the tax rules for closed corporations offer roughly the same cost of capital as for widely...