Strengthening the innovation system in the Netherlands is a priority for raising productivity growth, which has been relatively weak in recent years. Knowledge creation in the Netherlands is strong -- scientific publications per capita are the sixth highest in the OECD -- but innovation activity...

Improving education outcomes is vital for achieving convergence with GDP per capita levels in Western European countries and for reducing income inequality. While some education outcomes are favourable, such as the low secondary-school drop-out rate, others have room for improvement: education...

Over the past 15 years, tax reforms have profoundly changed the shape of OECD tax systems and rekindled interest in measuring effective tax burdens. Indeed, in order to understand past reforms or to evaluate the tax policies of particular countries, it is necessary to go beyond statutory rates...

There have been a number of tax reforms in Switzerland in recent years aimed at enhancing economic efficiency and equity. This paper sets these reforms in the context of the forces shaping tax policy in Switzerland and the main features of the Swiss tax system and suggests areas where further...

Improving education outcomes is important for Germany’s long-term economic performance and social cohesion. While student achievement is above the OECD average in science and at the OECD average in reading and mathematics according to the 2006 OECD PISA study, weaker students tend to do badly...

Belgium has a heavy tax burden which has mainly fallen on labour as international tax competition has limited the scope to which this burden could be imposed on capital. This has raised concerns about possible adverse labour market impacts from such high tax rates. In view of these concerns, the...

This paper first gives a brief account of the main changes introduced by OECD governments in their capital income tax rules during the 1980s with respect to both the corporate and personal sectors. It then examines the evolution of effective capital taxation, using a summary measure ("tax...

Improving education achievement in Luxembourg is a priority for strengthening productivity growth and enhancing residents. employment prospects in the private sector, where employers mainly hire cross-border workers. Student achievement in Luxembourg is below the OECD average according to the...

As in other OECD countries Australia’s population is ageing progressively. On unchanged policies, this will increase government outlays for public pensions and health care, causing a deterioration in budget balances, and reduce economic growth (mainly by lowering growth in the labour force)....

In spite of improvements, on various measures of health outcomes the United States appears to rank relatively poorly among OECD countries. Health expenditures, in contrast, are significantly higher than in any other OECD country. While there are factors beyond the health-care system itself that...