The paper examines the incentives and distortions created by tax policy and administration structures that motivate individuals to undeclare or under-declare work in the new EU member countries. It analyses the tax level and the tax structure "mix" of tax instruments, the special taxation...

Ce document de travail porte sur l’état actuel des relations budgétaires entre les différents niveaux d’administration en Belgique ainsi que sur la manière dont celles-ci ont évolué au fil du temps. Partant du constat que le système qui donne corps au fédéralisme budgétaire est...

The paper discusses the current state of fiscal relations across levels of government in Belgium and how it has developed over time. As the current system of fiscal federalism is creating imbalances between the federal and the sub-federal governments (vertical imbalance), and between sub-federal...

The paper provides an overview on recent trends of immigration in OECD countries and on the possible effects of immigration on labour markets and government budgets. It also discusses migration policies from an economic point of view. By bringing together a bulk of international literature on...

In the first part of the paper we look at economic growth in Africa over the past three decades. We divide the past three decades into two parts: A lost period from 1981 to 1995 and a recovery period since the second half of the 1990s. During the first period, Africa did not catch up but lost...

Fiscal positions of African countries have improved significantly during the past decade. Higher economic growth, better terms of trade, improved donor support notably through debt relief and better control of expenditure contributed to this improvement. But at the same time government revenue...

Fiscal positions of African countries have improved significantly during the past decade. Higher economic growth, better terms of trade, improved donor support notably through debt relief and better control of expenditure contributed to this improvement. But at the same time government revenue...