This paper assesses the importance of taxation on foreign direct investment contributing to the literature in two ways. First, it relates bilateral FDI among OECD countries over the 1990s to a new set of estimates of corporate tax wedges that include many relevant aspects of FDI taxation....

This paper assesses the importance of border and non-border policies for global economic integration. The focus is on four widely-advocated policies: removing explicit restrictions to trade and FDI; promoting domestic competition; improving the adaptability of labour markets; and ensuring...

This paper analyses the Hungarian public expenditure system and develops policy-oriented recommendations for its improvement. Despite substantial progress achieved in the management of public finances over the 1990s, the level of public expenditure and taxation relative to national income has...

This paper examines the channels through which ageing will shape the main economic factors that in turn affect potential growth; identifies current policy settings that may in fact amplify the adverse impact of demographic trends; and sets out policy reforms that will work to temper the effects...

This paper assesses the public expenditure system in Poland and the scope for its reform. Though a number of important steps to control the future evolution of spending, such as pension reform and healthcare reform, have already made in Poland, much more needs to be done. Indeed budget...

This paper reviews the public expenditure system in the Czech Republic and the scope for its reform. In recent years much progress has been made in improving the transparency and management of government finances. Nevertheless, the budget and policy planning process retains a single-year and...

This paper constructs indicators of tax burden on FDI in order to review their trends and cross-country patterns. Over the 1990s, the overall tax burden on inward FDI (measured by the effective marginal tax rates) fell by 8 percentage points, reflecting corporate tax reforms in some OECD...

This paper provides new empirical evidence on the effects of structural policies on household disposable incomes at different income levels. More specifically, it investigates the extent to which structural policies have differential long-run impacts on GDP per capita and on household incomes at...