A methodology for computing effective average tax rates on factor incomes and consumption using OECD data from national accounts and revenue statistics is described and applied to construct time series of tax rates for the group of seven largest industrialized countries. These tax rates are...

This Selected Issues paper on Papua New Guinea reports that although economic cycles have generally paralleled the many mineral sector booms and busts, the downward trend in growth rates may reflect other factors. Papua New Guinea’s economy is dominated by a large labor-intensive agricultural...

From the early 1960s to the early 1980s, the officially recorded production of cocoa in Ghana declined by 60 percent. During the 1983–95 Economic Recovery Program, however, cocoa production doubled. Although these developments have inspired much empirical research, most of the studies have...

This Selected Issues paper explores the medium-term determinants of the current account balance in Papua New Guinea. It provides an assessment of the exchange rate, and presents some background on recent exchange rate developments. It uses two dynamic panel regression models to estimate the...

In der öffentlichen Debatte ist die Steuerbelastung ein Dauerthema: Zahlen "die da oben" tatsächlich mehr als die Mittelschicht? Oder können sich Wohlhabende durch "Steuergestaltung" aus der Affäre ziehen? Diesen Fragen geht der DIW-Mitarbeiter und Hochschuldozent in 4 Hauptkapiteln nach....