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  • MPI Ethno. Forsch.  (24)
  • Merk, Olaf  (16)
  • Brys, Bert  (8)
  • Paris : OECD  (24)
  • 1
    Language: English
    Pages: Online-Ressource (76 S.) , graph. Darst.
    Series Statement: OECD taxation working papers 22
    Keywords: Steuerreform ; Steuerpolitik ; Flat Tax ; Slowakei ; Taxation ; Arbeitspapier ; Graue Literatur
    Abstract: The Slovak Republic was among the fastest growing OECD economies in the last decade. It is broadly recognised that the 2004 tax reform contributed to this success. Ten years after this fundamental reform, however, the time has come to re-evaluate some of the key characteristics of the Slovak tax system. The Slovak economy faces multiple challenges including an ageing population, a persistently high unemployment rate, significant regional disparities, skills gaps and risks related to the increasing international competition for mobile capital. Can the Slovak tax system in its present form prevail against these headwinds? The paper shows that the current tax system suffers from weaknesses that constrain its capacity to raise additional revenues and to create the conditions for inclusive and sustainable economic growth. Although measures have recently been introduced to address some of these challenges, additional tax reforms and a further strengthening of the tax administration will be needed. The OECD worked jointly with the Institute for Financial Policy (IFP) of the Slovak Ministry of Finance to provide an overall assessment of the Slovak tax system and recommendations for future tax policy reforms.
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  • 2
    Online Resource
    Online Resource
    Paris : OECD
    Language: English
    Pages: Online-Ressource (20 S.) , graph. Darst.
    Series Statement: OECD regional development working papers 2014/08
    Keywords: Kommunale Verkehrspolitik ; Stadtverkehr ; Kommunale Infrastruktur ; Öffentlicher Nahverkehr ; Ballungsraum ; Kommunalverwaltung ; Chicago (Ill.) ; Governance ; Urban, Rural and Regional Development ; United States ; Arbeitspapier ; Graue Literatur
    Abstract: This study aims to assess the degree of institutional fragmentation of transport and land use planning in Chicago and to assess the main challenges related to this institutional fragmentation. It provides an overview of local governments in metropolitan Chicago and mechanisms for metropolitan coordination, including organisations at the metropolitan scale, dealing with planning, land use and transport. Five main challenges related to institutional fragmentation in transport and land use planning are identified: a lack of (1) interconnectivity, (2) coherence across transit modes, (3) regional freight planning, (4) accountability and (5) implementation power of regional planning and transport objectives. These challenges are analysed. The concluding section suggests some avenues for reform that could be explored in order to overcome the challenges of metropolitan fragmentation in transport and land use in Chicago.
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  • 3
    Language: English
    Pages: Online-Ressource (47 S.) , graph. Darst.
    Series Statement: OECD taxation working papers 15
    Keywords: Einkommensteuertarif ; Steuerprogression ; OECD-Staaten ; Taxation ; Arbeitspapier ; Graue Literatur
    Abstract: The statutory progressivity of the income taxes paid by wage earners, net of the standard cash benefits they receive, depend on the design and interaction of personal income taxes, social security contributions (SSCs) and cash benefits. In order to capture their combined impact, this paper presents statutory tax progressivity indicators for the 34 OECD member countries on the basis of average effective income tax rates and tax wedges which are calculated using the OECD’s Taxing Wages framework. The analysis shows a decreasing pattern of tax progressivity across income levels. In some countries, the tax system becomes regressive when the SSC ceiling has been reached. Also, child benefits increase progressivity (especially at low income levels) and their effect is larger than the flattening impact of SSCs, except at top income levels. Reductions in SSCs targeted at low-incomes and dependant spouse allowances increase progressivity in some OECD countries. Income-splitting systems typically have the opposite effect.
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  • 4
    Language: English
    Pages: Online-Ressource (40 S.) , Ill., graph. Darst., Kt.
    Series Statement: OECD regional development working papers 2013/01
    Parallel Title: Druckausg. Merk, Olaf The competitiveness of global port-cities
    Keywords: Regionales Wachstum ; Stadtwachstum ; Hafenentwicklung ; Icel ; Urban, Rural and Regional Development ; Turkey ; Arbeitspapier ; Graue Literatur
    Abstract: This working paper offers an evaluation of the performance of the port of Mersin, an analysis of the impact of the port on its territory and an assessment of policies and governance in this field. It examines port performance over the last decades and identifies the principal factors that have contributed to it. The effect of the ports on economic and environmental questions is studied and quantified where possible. The value added of the port cluster of Mersin is calculated and its interlinkages with other economic sectors in Turkey delineated. The major policies governing the ports are assessed, along with policies governing transport and economic development, the environment and spatial planning. These include measures instituted by the port authorities, as well as by local, regional and national governments. Governance mechanisms at these different levels are described and analysed. Based on the report’s findings, recommendations are proposed with a view to improving port performance and increasing the positive effects of the port of Mersin on its territory.
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  • 5
    Language: English
    Pages: Online-Ressource (39 S.) , graph. Darst.
    Series Statement: OECD taxation working papers 16
    Keywords: Steuerwirkung ; Qualifikation ; Sozialversicherungsbeitrag ; Humankapital ; Einkommensteuer ; OECD-Staaten ; Taxation ; Arbeitspapier ; Graue Literatur
    Abstract: This paper presents a new methodology to calculate effective tax rates on the marginal return on an investment in skills within a discounted cash-flow investment framework. This approach takes into account costs including forgone labour earnings and the direct costs of skills formation, as well as the earnings premium and the return of an alternative investment in capital income. The earnings premium necessary to pursue a skills investment is calculated endogenously. This framework can be used to analyse the financial incentives to invest in skills and the impact of different policies for financing post-secondary education and/or professional training. The paper looks in particular at the effects of personal taxes (possibly net of benefits received) on incentives to acquire skills by estimating the effective tax rate on the return on a marginal skill investment – that is, one where the resulting increase in earnings is just enough to make the investment financially worthwhile; this “margin” can span multiple years. This approach may be helpful to policymakers in assessing the impact of tax progressivity and/ or the withdrawal of benefits and the case for tax breaks for postsecondary education and training, and could be extended to compare the impact of tax breaks relative to other policy instruments to stimulate skills investments. The paper includes some illustrative calculations in order to demonstrate how to apply the methodology within the OECD's Taxing Wages framework for all OECD countries, which is left for follow-up work.
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  • 6
    Language: English
    Pages: Online-Ressource (63 S.) , graph. Darst.
    Series Statement: OECD taxation working papers 18
    Keywords: Steuerreform ; Steuerpolitik ; China ; Taxation ; China, People’s Republic ; Arbeitspapier ; Graue Literatur
    Abstract: This paper compares the tax system in China with the tax system in OECD countries and the tax reforms China and OECD countries have implemented in the past. The analysis focuses on those taxes and tax issues which are currently on China’s reform agenda, including the consumption taxes (especially the integration of the “business tax” into the VAT), environmentally-related taxes, the personal income tax, fiscal relations between the central and sub-central levels of government and property taxes. The paper provides a (preliminary) analysis of the tax-to-GDP ratio and the tax mix in China as well as the average and marginal tax wedge on labour income, by applying the OECD’s Revenue Statistics and Taxing Wages methodology. Although a country’s culture, traditions and legal system play an important part in shaping its tax regime and how it can be reformed, the paper also reviews the general design issues on how to make the tax system in China more growth-friendly, simple and transparent, less distortive and fairer. The paper contains a detailed discussion and evaluation of each tax and considers possible directions for future tax reform in China.
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  • 7
    Language: English , Chinese
    Pages: Online-Ressource (147 S.) , graph. Darst., Kt.
    Series Statement: OECD regional development working papers 2013/23
    Keywords: Megastadt ; Hafen ; Stadtwachstum ; Interregionaler Handel ; Verkehrspolitik ; Regionales Wachstum ; Regionalentwicklung ; Internationaler Wettbewerb ; Shanghai ; Urban, Rural and Regional Development ; China, People’s Republic ; Arbeitspapier ; Graue Literatur
    Abstract: This working paper offers an evaluation of the performance of the port of Shanghai, an analysis of the impact of the port on its territory and an assessment of policies in this field. It examines port performance over the last decades and identifies the principal factors that have contributed to it. The effect of the port on economic and environmental questions is studied and quantified where possible. The major policies governing the port are assessed, along with policies governing transport and economic development, the environment and spatial planning. Based on the report’s findings, recommendations are proposed with a view to improving port performance and increasing the positive effects of the port of Shanghai.
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  • 8
    Language: English
    Pages: Online-Ressource (114 S.) , Ill., graph. Darst., Kt.
    Series Statement: OECD regional development working papers 2013/08
    Parallel Title: Druckausg. Merk, Olaf The competitiveness of global port-cities
    Keywords: Regionales Wachstum ; Stadtwachstum ; Hafenentwicklung ; Rotterdam ; Urban, Rural and Regional Development ; Netherlands ; Arbeitspapier ; Graue Literatur
    Abstract: This working paper offers an evaluation of the performance of the ports of Rotterdam and Amsterdam, an analysis of the impact of these ports on their territory and an assessment of policies and governance in this field. It examines port performance over the last decades and identifies the principal factors that have contributed to it. The effect of the ports on economic and environmental questions is studied and quantified where possible. The value added of the port clusters of Rotterdam and Amsterdam is calculated and its interlinkages with other economic sectors and regions in the Netherlands delineated. The major policies governing the ports are assessed, along with policies governing transport and economic development, the environment and spatial planning. These include measures instituted by the port authorities, as well as by local, regional and national governments. Governance mechanisms at these different levels are described and analysed. Based on the report‘s findings, recommendations are proposed with a view to improving port performance and increasing the positive effects of the ports of Rotterdam and Amsterdam on their territory.
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  • 9
    Language: English , Slovak
    Pages: Online-Ressource (106 S.) , graph. Darst., Kt.
    Series Statement: OECD regional development working papers 2013/14
    Keywords: Binnenhafen ; Interregionaler Handel ; Verkehrspolitik ; Regionales Wachstum ; Regionalentwicklung ; Internationaler Wettbewerb ; Slowakei ; Urban, Rural and Regional Development ; Slovak Republic ; Arbeitspapier ; Graue Literatur
    Abstract: This working paper offers an evaluation of the performance of the inland ports of the Slovak Republic within the framework of the Danube Axis, an analysis of the impact of the ports on their territory and an assessment of policies in this field. It examines port performance over the last decades and identifies the principal factors that have contributed to it. The effect of the port on economic and environmental questions is studied and quantified where possible. The major policies governing the ports are assessed, along with policies governing transport and economic development, the environment and spatial planning. Based on the report’s findings, recommendations are proposed with a view to improving port performance and increasing the positive effects of the inland ports of Slovak Republic.
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  • 10
    Language: English
    Pages: Online-Ressource (31 S.) , Ill.
    Series Statement: OECD regional development working papers 2013/24
    Keywords: Hafen ; Hafenpolitik ; Stadtentwicklung ; Stadterneuerung ; Zahlungsbereitschaftsanalyse ; Environment ; Urban, Rural and Regional Development ; Arbeitspapier ; Graue Literatur
    Abstract: In times of increasing environmental awareness, the port-city relationship has gained a new meaning since ports have been seen as the origin of both negative and positive externalities affecting the public wellbeing. While the former are the result of port expansion, the latter are the result of transforming obsolete port areas into recreational facilities. Therefore, in order to support effective policy-making, in this research is emphasized the need of measuring these environmental externalities. Considering their non-market nature, the contingent valuation method is introduced as an economic tool capable of overcoming this obstacle. Thus, the cases of two ports in Spain, namely Valencia and Castellón, are reviewed. The policy implications of this are discussed with the aim to improve the understanding of the changing relationship between ports and cities.
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  • 11
    Online Resource
    Online Resource
    Paris : OECD
    Language: English
    Pages: Online-Ressource (183 S.) , graph. Darst., Kt.
    Series Statement: OECD regional development working papers 2013/13
    Keywords: Hafen ; Stadtwachstum ; Interregionaler Handel ; Verkehrspolitik ; Regionales Wachstum ; Regionalentwicklung ; Internationaler Wettbewerb ; Welt ; Urban, Rural and Regional Development ; Arbeitspapier ; Graue Literatur
    Abstract: This report provides a synthesis of main findings from the OECD Port-Cities Programme, created in 2010 in order to assess the impact of ports on their cities and provide policy recommendations to increase the positive impacts of ports on their cities.
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  • 12
    Language: English
    Pages: Online-Ressource (26 S.) , graph. Darst.
    Series Statement: OECD regional development working papers 2013/15
    Keywords: Hafen ; Stadtwachstum ; Interregionaler Handel ; Verkehrspolitik ; Regionales Wachstum ; Regionalentwicklung ; Internationaler Wettbewerb ; Chile ; Urban, Rural and Regional Development ; Chile ; Arbeitspapier ; Graue Literatur
    Abstract: This working paper offers an evaluation of the performance of ports of Antofagasta, an analysis of the impact of the ports on their territory and an assessment of policies in this field. It examines port performance over the last decades and identifies the principal factors that have contributed to it. The effect of the port on economic and environmental questions is studied and quantified where possible. The major policies governing the ports are assessed, along with policies governing transport and economic development, the environment and spatial planning. Based on the report’s findings, recommendations are proposed with a view to improving port performance and increasing the positive effects of the ports of Antofagasta.
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  • 13
    Language: English
    Pages: Online-Ressource (53 S.) , graph. Darst.
    Series Statement: OECD regional development working papers 2013/16
    Keywords: Megastadt ; Hafen ; Stadtwachstum ; Interregionaler Handel ; Verkehrspolitik ; Regionales Wachstum ; Regionalentwicklung ; Internationaler Wettbewerb ; Hongkong ; Urban, Rural and Regional Development ; China, People’s Republic ; Arbeitspapier ; Graue Literatur
    Abstract: This working paper offers an evaluation of the performance of the port of Hong Kong, an analysis of the impact of the port on the territory and an assessment of policies in this field. It examines port performance over the last decades and identifies the principal factors that have contributed to it. The effect of the port on economic and environmental questions is studied and quantified where possible. The major policies governing the port are assessed, along with policies governing transport and economic development, the environment and spatial planning. Based on the report’s findings, recommendations are proposed with a view to improving port performance and increasing the positive effects of the port of Hong Kong.
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  • 14
    Language: English
    Pages: Online-Ressource (36 S.) , graph. Darst.
    Series Statement: OECD regional development working papers 2013/25
    Keywords: Hafen ; Kommunale Verkehrspolitik ; Hauptkomponentenanalyse ; Hafenentwicklung ; Politikfeldanalyse ; Urban, Rural and Regional Development ; Arbeitspapier ; Graue Literatur
    Abstract: The relation between ports and their cities have evolved: it is no longer evident that well-functioning ports have automatically a net positive impact on the port-city. There are various trajectories and many ports and port-cities attempt to stimulate port-city development by a range of public policies. Yet, little is known about effectiveness of policies to promote performance of ports and port-cities. This paper aims at filling this gap, by assessing the effectiveness of port-city policies, within various policy areas including port development, port-city economic development, transportation, environment, research and development, spatial development and communication. This is done via a principal component analysis (PCA), based on a database constructed for the purpose of this paper with outcome variables and scores of policies for a set of 27 large world port-cities, that makes it possible to identify policies that are associated with effective policy outcomes and show patterns of related policy outcomes and policies.
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  • 15
    Language: English
    Pages: Online-Ressource (PDF-Datei: 48 S., 1,71 MB) , graph. Darst.
    Series Statement: OECD regional development working papers 2012/06
    Parallel Title: Druckausg. Merk, Olaf The competitiveness of global port-cities
    Keywords: Regionales Wachstum ; Stadtwachstum ; Hafenentwicklung ; Hamburg ; Urban, Rural and Regional Development ; Germany ; Arbeitspapier ; Graue Literatur
    Abstract: This working paper offers an evaluation of the performance of the Port of Hamburg, as well as an analysis of the port?s impact on its territory and an assessment of relevant policies and governance. It examines port performance in the last decade and identifies the principal factors that have contributed to it. In addition, the report studies the potential for synergies between the Hamburg and Bremerhaven ports. The study also considers the effect of these ports on economic and environmental questions. The value added of the port cluster of Hamburg is calculated, and its linkages with other economic sectors and regions in Germany are delineated. Specifically, the paper outlines the impact of the port?s operations, and shows how its activities spill over into other regions. The report also assesses major policies governing the port, as well as transport and economic development, the environment and spatial planning. These policies include measures instituted by the port authority and local, regional and national governments. Governance mechanisms at these different levels are described and analysed. Based on the report?s findings, proposed recommendations aim to improve port performance and increase the positive effects of the port on its territory.
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  • 16
    Online Resource
    Online Resource
    Paris : OECD
    Language: English
    Pages: Online-Ressource , Ill., graph. Darst.
    Series Statement: OECD regional development working papers 2012/10
    Keywords: Nachhaltige Stadtentwicklung ; Städtischer Freiraum ; Kommunale Infrastruktur ; Öffentlich-private Partnerschaft ; Urban, Rural and Regional Development ; Arbeitspapier ; Graue Literatur
    Abstract: This paper presents an overview of practices and challenges related to financing green sustainable cities. Cities are essential actors in stimulating green infrastructure; and urban finance is one of the promising ways in which this can be achieved. Cities are key investors in infrastructure with green potential, such as buildings, transport, water and waste. Their main revenue sources, such as property taxes, transport fees and other charges, are based on these same sectors; cities thus have great potential to ?green? their financial instruments. At the same time, increased public constraints call for a mobilisation of new sources of finance and partnerships with the private sector. This working paper analyses several of these sources: public-private partnerships, tax-increment financing, development charges, value-capture taxes, loans, bonds and carbon finance. The challenge in mobilising these instruments is to design them in a green way, while building capacity to engage in real co-operative and flexible arrangements with the private sector.
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  • 17
    Language: English
    Pages: Online-Ressource , Ill., graph. Darst., Kt.
    Series Statement: OECD regional development working papers 2012/11
    Parallel Title: Druckausg. Merk, Olaf Competitiveness of port-cities
    Keywords: Regionales Wachstum ; Stadtwachstum ; Hafenentwicklung ; Marseille ; Urban, Rural and Regional Development ; France ; Arbeitspapier ; Graue Literatur
    Abstract: This working paper offers an evaluation of the performance of the port of Marseille-Fos, an analysis of the impact of the port on its territory and an assessment of policies and governance in this field. It examines declining port performance over the last decades and identifies the principal factors that have contributed to it. The effect of the ports on economic and environmental questions is studied and quantified where possible. The value added of the port cluster of Marseille-Fos is calculated and its interlinkages with other economic sectors and other regions in France delineated. The paper outlines the impact of the ports? operations, and shows how their activities spill over into other regions than the one in which the port of Marseille-Fos is located. The major policies governing the ports are assessed, along with policies governing transport and economic development, the environment and spatial planning. These include measures instituted by the port authorities, as well as by local, regional and national governments. Governance mechanisms at these different levels are described and analysed. Based on the report?s findings, recommendations are proposed with a view to improving port performance and increasing the positive effects of the port of Marseille-Fos on its territory.
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  • 18
    Language: English
    Pages: Online-Ressource , Ill., graph. Darst.
    Series Statement: OECD regional development working papers 2012/08
    Parallel Title: Druckausg. Merk, Olaf The competitiveness of global port-cities
    Keywords: Regionales Wachstum ; Stadtwachstum ; Hafenentwicklung ; Helsinki ; Urban, Rural and Regional Development ; Arbeitspapier ; Graue Literatur
    Abstract: This working paper offers an evaluation of the performance of the Port of Helsinki, as well as an analysis of the port?s impact on its territory and an assessment of relevant policies and governance. It examines declining port performance in the last decade and identifies the principal factors that have contributed to it. In addition, the report studies the potential for synergies between the Helsinki and HaminaKotka ports. The study also considers the effect of these ports on economic and environmental questions. Specifically, the paper outlines the impact of the Helsinki port?s operations, and shows how its activities spill over into other regions. The report also assesses major policies governing the port, as well as transport and economic development, the environment and spatial planning. These policies include measures instituted by the Helsinki Port Authority and local, regional and national governments. Governance mechanisms at these different levels are described and analysed. Based on the report?s findings, proposed recommendations aim to improve port performance and increase the positive effects of the port on its territory.
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  • 19
    Language: English
    Pages: Online-Ressource , graph. Darst.
    Series Statement: OECD taxation working papers 12
    Keywords: 2000-2010 ; Einkommensteuer ; Einkommensteuertarif ; Sozialversicherungsbeitrag ; OECD-Staaten ; Taxation ; Arbeitspapier ; Graue Literatur
    Abstract: Policymakers cannot directly adjust the tax burden of labour income, but they can reform the statutory elements of the tax system, which ultimately determine average and marginal tax rates. To shed light on the determinants of average and marginal personal tax rates, this paper discusses historical and cross-country trends in statutory personal income tax rates, the income thresholds where personal income tax and employee social security contribution rates apply, and other statutory provisions that shape the tax burden on labour income in OECD countries. Trends in the difference between statutory, average and marginal personal income tax rates are also analysed and graphically illustrated. The impact of employee social security contributions on top marginal personal tax rates is also discussed. The most pronounced trend that emerged from 2000 to 2010 in OECD countries is a reduction in top statutory personal income tax rates. This trend was accompanied by reductions in the threshold where the top rate applies, as well as reductions in the statutory rate applicable at average wage earnings.
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  • 20
    Language: English
    Pages: Online-Ressource , Ill., graph. Darst., Kt.
    Series Statement: OECD regional development working papers 2012/07
    Keywords: 2000-2006 ; Regionalentwicklung ; Regionales Wachstum ; Hafen ; Westeuropa ; Urban, Rural and Regional Development ; Arbeitspapier ; Graue Literatur
    Abstract: This paper studies the impact of port activity on regional employment, analysing approximately 560 western European regions, including the largest OECD European ports (116 ports), from 2000-06. The empirical analysis is based on a set of employment equations using the Blundell and Bond (1998) GMM-System estimator that takes into account persistence effects in employment, regional unobserved time-invariant heterogeneity and endogeneity of port activity. Our main findings are (1) regional employment is positively correlated to port throughput, while the number of passengers is not; (2) the impact of port throughput on employment might depend on the institutional characteristics of each port, with private ports having the largest impact on regional employment of the host region if compared with those operating under different governance models (“Hanseatic”, “Latin”); (3) there is a higher impact of port throughput when liquid bulk is not considered; and (4) the main results are confirmed when service and manufacturing employment rather than total employment are considered.
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  • 21
    Language: English
    Pages: Online-Ressource , Ill., graph. Darst.
    Series Statement: OECD regional development working papers 2012/09
    Keywords: Hafenwirtschaft ; Containerverkehr ; Massengutschifffahrt ; Tankschifffahrt ; Effizienz ; Performance-Messung ; Transportkosten ; Welt ; Urban, Rural and Regional Development ; Arbeitspapier ; Graue Literatur
    Abstract: Port efficiency is an important indicator of port performance; more efficient ports lower transportation costs and facilitate imports and exports of a country. Despite the importance of the subject, the exisiting port efficiency studies have almost exclusively focused on container ports. This Working Paper aims to fill that gap by calculating efficiency scores of world ports per cargo type (containers, oil, coal, iron ore and grain). These calculcations have been made using a database constructed for this purpose. Several findings can be derived from these calculations. Significant improvements can be made when the technical efficiency of ports is increased. Among the sample, gaps between terminal efficiency mostly reflected gaps in pure technical efficiency. When comparing the level of efficiency achieved by ports across commodities, technical gaps were more marked for container and oil terminals. Promoting policies to raise throughput levels in order to minimise production scale inefficiencies is another important area for improvement. Production scale inefficiencies arise when throughput levels are below or above optimal levels given the current capacity of terminal infrastructure. Such inefficiencies were mostly found in a substantial number of ports handling crude oil and iron ore, suggesting that efficiency is more sensitive and driven by exogenous factors related to traffic flows. The analysis also shows that the size of ports matters for port efficiency. The crude oil, iron-ore and grain ports have higher efficiency scores at larger total port size, suggesting that this size is more efficient because they can drive technological development. Finally, there are regional patterns emerging across commodities. Terminals in China are among the most efficient in handling coal bulk and containers with terminals in Southeast Asia. By contrast, the most efficient grain and iron-ore terminals are located in Latin America, and the most efficient crude-oil transhipment terminals are mostly found in the Gulf region. Further, Australia is also found to perform well in handling coal bulk and grains.
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  • 22
    Language: English
    Pages: Online-Ressource (PDF-Datei: 31 S., 0,67 MB) , graph. Darst.
    Series Statement: OECD taxation working papers 8
    Keywords: Personalzusatzkosten ; Besteuerungsverfahren ; Lohn ; Steuerwirkung ; OECD-Staaten ; Arbeitspapier ; Graue Literatur
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
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  • 23
    Language: English
    Pages: Online-Ressource (PDF-Datei: 18 S., 0,55 MB) , graph. Darst.
    Series Statement: OECD taxation working papers 1
    Keywords: Steuerreform ; OECD-Staaten ; Arbeitspapier ; Graue Literatur
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  • 24
    Online Resource
    Online Resource
    Paris : OECD
    Language: English
    Pages: Online-Ressource (PDF-Datei: 34 S., 0,43 MB)
    Series Statement: OECD taxation working papers 3
    Keywords: Rentenreform ; OECD-Staaten ; Arbeitspapier ; Graue Literatur
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