This paper describes key aspects of the frameworks for the assessment of adult numeracy and mathematical literacy in PIAAC and PISA, which are OECD two flagship programs for international comparative assessment of competencies. The paper examines commonalities and differences in how the...

While there is a large and growing number of studies on the determinants of corporate tax rates, the literature has so far ignored the fact that the behavior of governments in setting tax rates is often best described as a discrete choice decision problem. We set up an empirical model that...

Macroeconomic studies of tax policy in dynamic general equilibrium usually assume that reforms hit the economy unexpectedly and last forever. Here, we explore how previous results change when we allow policy changes to be pre-announced and of finite duration and when these facts are anticipated...