This article sheds light on the extent of managerial pay in the OECD. It uses a novel database on managerial wages and other types of compensation to compare managerial remuneration across different sectors, especially, the financial sector, and across countries. We find evidence of a...

This paper provides an overview of fiscal consolidation efforts at the central and sub-central government level, both during the current and past consolidation episodes. After experiencing a deficit and debt hike during the crisis, sub-central debt is mostly stabilising. So far, sub-central...

The tax on immovable property recently started to regain its former significance, but the tax yield still remains low, with slightly more than 1% of GDP and wide variation across countries. Against this background this paper surveys property tax policy in OECD countries and analyses the...