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We propose a general framework that can be used to analyse the mortality experience of a large portfolio of lives. The … objective of the framework is to provide a firm evidence base to support the setting of future mortality assumptions for the … portfolio as a whole or subgroup-by-subgroup. The framework is developed in tandem with an analysis of the mortality of …
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Die Studie bietet einen Überblick über die Entwicklungstendenzen der Steuersysteme ausgewählter OECD-Länder im Verlauf der letzten Jahrzehnte. Die quantitative Entwicklung wird anhand diverser OECD-Statistiken illustriert. Länderkapitel zeichnen die Steuerpolitik nach und arbeiten deren...
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This paper discusses incentives for investments in transport infrastructure and commuting subsidies in a multi-region framework. Responsibilities of fiscal treatment of commuting expenses, public provision of road infrastructure and road pricing are distributed among different levels of...
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