In recent times the ambit of skills policy has broadened. The recent preoccupation with supply side issues (e.g. increasing the number of citizens with higher level qualifications), in particular, is being questioned. Demand side matters (e.g. how employers develop and use skills) are now...

This technical note is provided as guidance to tax administrations that are considering a program to enhance the tax compliance of high wealth individuals. The note explains the rationale for a specialized compliance program for this segment of the taxpayer base and provides guidance on defining...