The opinions expressed and arguments employed here are the responsibility of the author(s) and do... more The opinions expressed and arguments employed here are the responsibility of the author(s) and do not necessarily reflect those of the OECD.
OECD Social, Employment and Migration Working Papers, 2009
Complete document available on OLIS in its original format This document and any map included her... more Complete document available on OLIS in its original format This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.
systems/health-working-papers.htm OECD Working Papers should not be reported as representing the ... more systems/health-working-papers.htm OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the author(s). Working Papers describe preliminary results or research in progress by the author(s) and are published to stimulate discussion on a broad range of issues on which the OECD works. Comments on Working Papers are welcomed, and may be sent to the Directorate for Employment, Labour and Social Affairs OECD,
Introduction Key messages Selected issues in OECD social policy Selected issues in OECD health po... more Introduction Key messages Selected issues in OECD social policy Selected issues in OECD health policy The importance of data 요약
OECD Social, Employment and Migration Working Papers, 2005
Any opinions expressed here are those of the author(s) and not those of the institute. Research d... more Any opinions expressed here are those of the author(s) and not those of the institute. Research disseminated by IZA may include views on policy, but the institute itself takes no institutional policy positions. The Institute for the Study of Labor (IZA) in Bonn is a local and virtual international research center and a place of communication between science, politics and business. IZA is an independent nonprofit company supported by Deutsche Post World Net. The center is associated with the University of Bonn and offers a stimulating research environment through its research networks, research support, and visitors and doctoral programs. IZA engages in (i) original and internationally competitive research in all fields of labor economics, (ii) development of policy concepts, and (iii) dissemination of research results and concepts to the interested public. IZA Discussion Papers often represent preliminary work and are circulated to encourage discussion. Citation of such a paper should account for its provisional character. A revised version may be available directly from the author.
Theoretical predictions about the effect of unemployment on school leaving are ambiguous. Unemplo... more Theoretical predictions about the effect of unemployment on school leaving are ambiguous. Unemployment might affect the decision to leave school in a number of different ways. (i) Current youth unemployment. A higher probability of current unemployment for those who choose to ...
Dans quelles circonstances la protection sociale pourrait-elle nuire à la croissance ? ....... 10... more Dans quelles circonstances la protection sociale pourrait-elle nuire à la croissance ? ....... 10 Dans quelles circonstances la protection sociale pourrait-elle favoriser la croissance ?..... 10 Quels peuvent être les liens entre l'inégalité et la protection sociale ?.
and Smith (1984) present evidence of an adjustment lag of public expenditures to changes in spend... more and Smith (1984) present evidence of an adjustment lag of public expenditures to changes in spending needs. A fundamental assumption underpinning the whole approach is that the ' Most insurers allow existing subscribers to continue their cover after reaching 65, although at higher premiums, but do not accept new subscribers after age 65. ' As Dilnot and Webb (1988) and others have pointed out, however, the contributory nature of the National Insurance system has been steadily eroded over the past 25 years.
Canadian Public Policy / Analyse de Politiques, 2003
Cet article entreprend de clarifier les relations qui peuvent exister entre l'équité et la croiss... more Cet article entreprend de clarifier les relations qui peuvent exister entre l'équité et la croissance. Nous constatons : (1) qu'il n'y a pas de preuves suffisantes pour conclure avec certitude que l'inégalité est bonne ou mauvaise pour la croissance, bien que les résultats observés ne puissent nous permettre d'éliminer totalement la possibilité qu'elle ait un effet sur la croissance; (2) que l'augmentation des dépenses destinées à la protection sociale nuit à la croissance; (3) que les programmes actifs en matière de dépenses sociales, établis pour encourager chez les bénéficiaires une recrudescence d'activité dans leur travail, sont bons pour la croissance, tandis que les programmes passifs lui sont nocifs. Cependant, étant donné que les votants veulent à la fois l'équité et la croissance, la conclusion quant à la politique à adopter n'est pas de réduire les dépenses sociales pour augmenter la croissance, mais plutôt de concentrer les efforts, non pas sur les programmes passifs mais sur les programmes actifs. Cette politique est également soutenue par une interprétation différente des résultats, à savoir que la réduction des transferts encourage l'entrée dans le marché du travail, ce qui résulte à la fois en une augmentation de la croissance et un rétrécissement de la distribution des revenus. This paper attempts to clarify what trade-offs might exist between equity and growth. It is found that (i) there is not enough evidence to state definitively that inequality is either good or bad for growth, although the results cannot be taken so confidently as to rule out completely any effect; and (ii) increased social protection expenditure is bad for growth; although (iii) active social spending programs, which are designed to encourage increased employment activity by the beneficiaries, are good for growth while passive programs are bad for growth. However, since voters want both equity and growth the policy conclusion is not to cut social expenditures to boost growth but rather to shift the focus from passive to active programs. This is also supported by a different interpretation of the results, that cutting transfers encourages entry into the labour market, both increasing growth and narrowing the income distribution.
Several countries have introduced policies aimed at enhancing the employ-ment opportunities for g... more Several countries have introduced policies aimed at enhancing the employ-ment opportunities for groups at the margins of the labour market those with little work experience and/or low skills (henceforth referred to as the low-skilled for simplicity) while at the same time ...
OECD Labour Market and Social Policy Occasional Papers, 1996
The OECD Social Expenditure data base (SOCX) allows the monitoring of trends in aggregate social ... more The OECD Social Expenditure data base (SOCX) allows the monitoring of trends in aggregate social expenditure and changes in its composition. But aggregate social expenditure may sometimes fail to reflect the true 'effort' of a country in providing social support. Account needs to be taken of the effects of tax systems and transfers which, although mandatory, are not paid by government. In order to get from a "gross" to a "net" concept of social expenditure various adjustments to raw data are needed. These adjustments concern: methods of benefit payment ("net" or "gross" of tax); the varying extent with which governments use fiscal instruments rather than cash transfers to pursue social policy goals; and the different degree to which government requires other economic agents to provide social expenditures. The analysis also addresses the automatic budget effects related to the stage of the economic cycle. This analysis is a first attempt to capture in a comprehensive manner the effect of different institutional arrangements such as tax-systems on cross-country comparisons concerning social expenditure. It builds on pioneering work undertaken by the Danish, Dutch and Swedish authorities. This initial analysis focuses mainly on cash transfers and covers six countries: Denmark, Germany, the Netherlands, Sweden, the United Kingdom and the United States. The results show that apparently large differences in the level of social expenditures in different countries reflect in part different tax and institutional arrangements. However, further international research is needed to overcome the unavoidable methodological limitations which are inherent in our approach.
This paper considers the problems that countries have encountered in three areas: technical desig... more This paper considers the problems that countries have encountered in three areas: technical design issues, the treatment of the distributional effects of environmental taxes arising as a result of intramarginal transfers, and defining the purpose of the tax. It concludes that it would have been possible to predict and often avoid many of the reasons for failure to successfully implement ecotaxes. The paper draws on work of the OECD Joint Sessions on Taxation and the Environment in looking at strategies for the successful implementation of environmental taxes.
MARK PEARSON and STEPHEN SMITH* I. INTRODUCTION Proposals made by the European Commission during ... more MARK PEARSON and STEPHEN SMITH* I. INTRODUCTION Proposals made by the European Commission during the course of 1987 would involve far-reaching changes to indirect taxation (value added tax, and the excise duties on alcohol, tobacco and mineral oils) in European Community (EC) member states. The proposals, which are summarised in an overview paper (Commission of the European Communities (1987)), form part of the programme of action based on the 1985 Commission White Paper Completing the Internal Market, which aims to create a single, integrated internal market within the Community by 1992. In this paper ive describe the Commission's proposals, and reconsider the role that policy towards indirect taxation should play in the internal market programme. The Commission's fiscal proposals cover two broad areas. First, they set out changes that will be required in the operation of VAT and excise duties once all controls at intra-Community frontiers have been abolished. These frontier controls play a role in the administration and enforcement of both VAT and excise duties in most member states. The Commission proposes that their abolition should lead to changes in the VAT treatment of intra-Community trade, the establishment of a clearing-house to redistribute VAT revenues between member states, and a Community-wide system for the operation of excise duties. Second, the fiscal proposals cover the rates of VAT and excise duties that member states can levy. The European Commission is proposing that member states should be required to set VAT rates within two bands: a standard rate of between 14 per cent and 20 per cent for most transactions, and a reduced rate of between 4 and 9 per cent for a limited number of 'basic goods and services', including food, public transport, domestic energy, and books and newspapers. Excise duties on alcoholic drinks, tobacco and mineral oils would be set at uniform levels throughout the Community, with the levels proposed generally reflecting the average of member states' existing duty rates (Table 1).
As we describe below, we use the word 'school' to cover all forms of full-time education. Fiscal ... more As we describe below, we use the word 'school' to cover all forms of full-time education. Fiscal Studies consider the economic implications of Britain's high level of early schoolleaving, and the factors underlying individual decisions. Drawing on our separate analysis of Family Expenditure Survey data (Micklewright, Pearson and Smith (1988)), we show the impact of family background and income and consider the implications of a labour market recovery for the proportion of sixteen-year-olds staying on at school. We then consider possible policies to reduce the incidence of premature leaving, including the possible effects of schemes for general or means-tested Educational Maintenance Allowances.
This paper analyses the impact on production efficiency of potential harmonisation of the taxatio... more This paper analyses the impact on production efficiency of potential harmonisation of the taxation of income from capital in the European Union. It develops and applies a methodology for computing the cost of capital for transnational investments to assess the degree to which production ...
This paper considers the problems that countries have encountered in three areas: technical desig... more This paper considers the problems that countries have encountered in three areas: technical design issues, the treatment of the distributional effects of environmental taxes arising as a result of intramarginal transfers, and defining the purpose of the tax. It concludes that it would ...
The opinions expressed and arguments employed here are the responsibility of the author(s) and do... more The opinions expressed and arguments employed here are the responsibility of the author(s) and do not necessarily reflect those of the OECD.
OECD Social, Employment and Migration Working Papers, 2009
Complete document available on OLIS in its original format This document and any map included her... more Complete document available on OLIS in its original format This document and any map included herein are without prejudice to the status of or sovereignty over any territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area.
systems/health-working-papers.htm OECD Working Papers should not be reported as representing the ... more systems/health-working-papers.htm OECD Working Papers should not be reported as representing the official views of the OECD or of its member countries. The opinions expressed and arguments employed are those of the author(s). Working Papers describe preliminary results or research in progress by the author(s) and are published to stimulate discussion on a broad range of issues on which the OECD works. Comments on Working Papers are welcomed, and may be sent to the Directorate for Employment, Labour and Social Affairs OECD,
Introduction Key messages Selected issues in OECD social policy Selected issues in OECD health po... more Introduction Key messages Selected issues in OECD social policy Selected issues in OECD health policy The importance of data 요약
OECD Social, Employment and Migration Working Papers, 2005
Any opinions expressed here are those of the author(s) and not those of the institute. Research d... more Any opinions expressed here are those of the author(s) and not those of the institute. Research disseminated by IZA may include views on policy, but the institute itself takes no institutional policy positions. The Institute for the Study of Labor (IZA) in Bonn is a local and virtual international research center and a place of communication between science, politics and business. IZA is an independent nonprofit company supported by Deutsche Post World Net. The center is associated with the University of Bonn and offers a stimulating research environment through its research networks, research support, and visitors and doctoral programs. IZA engages in (i) original and internationally competitive research in all fields of labor economics, (ii) development of policy concepts, and (iii) dissemination of research results and concepts to the interested public. IZA Discussion Papers often represent preliminary work and are circulated to encourage discussion. Citation of such a paper should account for its provisional character. A revised version may be available directly from the author.
Theoretical predictions about the effect of unemployment on school leaving are ambiguous. Unemplo... more Theoretical predictions about the effect of unemployment on school leaving are ambiguous. Unemployment might affect the decision to leave school in a number of different ways. (i) Current youth unemployment. A higher probability of current unemployment for those who choose to ...
Dans quelles circonstances la protection sociale pourrait-elle nuire à la croissance ? ....... 10... more Dans quelles circonstances la protection sociale pourrait-elle nuire à la croissance ? ....... 10 Dans quelles circonstances la protection sociale pourrait-elle favoriser la croissance ?..... 10 Quels peuvent être les liens entre l'inégalité et la protection sociale ?.
and Smith (1984) present evidence of an adjustment lag of public expenditures to changes in spend... more and Smith (1984) present evidence of an adjustment lag of public expenditures to changes in spending needs. A fundamental assumption underpinning the whole approach is that the ' Most insurers allow existing subscribers to continue their cover after reaching 65, although at higher premiums, but do not accept new subscribers after age 65. ' As Dilnot and Webb (1988) and others have pointed out, however, the contributory nature of the National Insurance system has been steadily eroded over the past 25 years.
Canadian Public Policy / Analyse de Politiques, 2003
Cet article entreprend de clarifier les relations qui peuvent exister entre l'équité et la croiss... more Cet article entreprend de clarifier les relations qui peuvent exister entre l'équité et la croissance. Nous constatons : (1) qu'il n'y a pas de preuves suffisantes pour conclure avec certitude que l'inégalité est bonne ou mauvaise pour la croissance, bien que les résultats observés ne puissent nous permettre d'éliminer totalement la possibilité qu'elle ait un effet sur la croissance; (2) que l'augmentation des dépenses destinées à la protection sociale nuit à la croissance; (3) que les programmes actifs en matière de dépenses sociales, établis pour encourager chez les bénéficiaires une recrudescence d'activité dans leur travail, sont bons pour la croissance, tandis que les programmes passifs lui sont nocifs. Cependant, étant donné que les votants veulent à la fois l'équité et la croissance, la conclusion quant à la politique à adopter n'est pas de réduire les dépenses sociales pour augmenter la croissance, mais plutôt de concentrer les efforts, non pas sur les programmes passifs mais sur les programmes actifs. Cette politique est également soutenue par une interprétation différente des résultats, à savoir que la réduction des transferts encourage l'entrée dans le marché du travail, ce qui résulte à la fois en une augmentation de la croissance et un rétrécissement de la distribution des revenus. This paper attempts to clarify what trade-offs might exist between equity and growth. It is found that (i) there is not enough evidence to state definitively that inequality is either good or bad for growth, although the results cannot be taken so confidently as to rule out completely any effect; and (ii) increased social protection expenditure is bad for growth; although (iii) active social spending programs, which are designed to encourage increased employment activity by the beneficiaries, are good for growth while passive programs are bad for growth. However, since voters want both equity and growth the policy conclusion is not to cut social expenditures to boost growth but rather to shift the focus from passive to active programs. This is also supported by a different interpretation of the results, that cutting transfers encourages entry into the labour market, both increasing growth and narrowing the income distribution.
Several countries have introduced policies aimed at enhancing the employ-ment opportunities for g... more Several countries have introduced policies aimed at enhancing the employ-ment opportunities for groups at the margins of the labour market those with little work experience and/or low skills (henceforth referred to as the low-skilled for simplicity) while at the same time ...
OECD Labour Market and Social Policy Occasional Papers, 1996
The OECD Social Expenditure data base (SOCX) allows the monitoring of trends in aggregate social ... more The OECD Social Expenditure data base (SOCX) allows the monitoring of trends in aggregate social expenditure and changes in its composition. But aggregate social expenditure may sometimes fail to reflect the true 'effort' of a country in providing social support. Account needs to be taken of the effects of tax systems and transfers which, although mandatory, are not paid by government. In order to get from a "gross" to a "net" concept of social expenditure various adjustments to raw data are needed. These adjustments concern: methods of benefit payment ("net" or "gross" of tax); the varying extent with which governments use fiscal instruments rather than cash transfers to pursue social policy goals; and the different degree to which government requires other economic agents to provide social expenditures. The analysis also addresses the automatic budget effects related to the stage of the economic cycle. This analysis is a first attempt to capture in a comprehensive manner the effect of different institutional arrangements such as tax-systems on cross-country comparisons concerning social expenditure. It builds on pioneering work undertaken by the Danish, Dutch and Swedish authorities. This initial analysis focuses mainly on cash transfers and covers six countries: Denmark, Germany, the Netherlands, Sweden, the United Kingdom and the United States. The results show that apparently large differences in the level of social expenditures in different countries reflect in part different tax and institutional arrangements. However, further international research is needed to overcome the unavoidable methodological limitations which are inherent in our approach.
This paper considers the problems that countries have encountered in three areas: technical desig... more This paper considers the problems that countries have encountered in three areas: technical design issues, the treatment of the distributional effects of environmental taxes arising as a result of intramarginal transfers, and defining the purpose of the tax. It concludes that it would have been possible to predict and often avoid many of the reasons for failure to successfully implement ecotaxes. The paper draws on work of the OECD Joint Sessions on Taxation and the Environment in looking at strategies for the successful implementation of environmental taxes.
MARK PEARSON and STEPHEN SMITH* I. INTRODUCTION Proposals made by the European Commission during ... more MARK PEARSON and STEPHEN SMITH* I. INTRODUCTION Proposals made by the European Commission during the course of 1987 would involve far-reaching changes to indirect taxation (value added tax, and the excise duties on alcohol, tobacco and mineral oils) in European Community (EC) member states. The proposals, which are summarised in an overview paper (Commission of the European Communities (1987)), form part of the programme of action based on the 1985 Commission White Paper Completing the Internal Market, which aims to create a single, integrated internal market within the Community by 1992. In this paper ive describe the Commission's proposals, and reconsider the role that policy towards indirect taxation should play in the internal market programme. The Commission's fiscal proposals cover two broad areas. First, they set out changes that will be required in the operation of VAT and excise duties once all controls at intra-Community frontiers have been abolished. These frontier controls play a role in the administration and enforcement of both VAT and excise duties in most member states. The Commission proposes that their abolition should lead to changes in the VAT treatment of intra-Community trade, the establishment of a clearing-house to redistribute VAT revenues between member states, and a Community-wide system for the operation of excise duties. Second, the fiscal proposals cover the rates of VAT and excise duties that member states can levy. The European Commission is proposing that member states should be required to set VAT rates within two bands: a standard rate of between 14 per cent and 20 per cent for most transactions, and a reduced rate of between 4 and 9 per cent for a limited number of 'basic goods and services', including food, public transport, domestic energy, and books and newspapers. Excise duties on alcoholic drinks, tobacco and mineral oils would be set at uniform levels throughout the Community, with the levels proposed generally reflecting the average of member states' existing duty rates (Table 1).
As we describe below, we use the word 'school' to cover all forms of full-time education. Fiscal ... more As we describe below, we use the word 'school' to cover all forms of full-time education. Fiscal Studies consider the economic implications of Britain's high level of early schoolleaving, and the factors underlying individual decisions. Drawing on our separate analysis of Family Expenditure Survey data (Micklewright, Pearson and Smith (1988)), we show the impact of family background and income and consider the implications of a labour market recovery for the proportion of sixteen-year-olds staying on at school. We then consider possible policies to reduce the incidence of premature leaving, including the possible effects of schemes for general or means-tested Educational Maintenance Allowances.
This paper analyses the impact on production efficiency of potential harmonisation of the taxatio... more This paper analyses the impact on production efficiency of potential harmonisation of the taxation of income from capital in the European Union. It develops and applies a methodology for computing the cost of capital for transnational investments to assess the degree to which production ...
This paper considers the problems that countries have encountered in three areas: technical desig... more This paper considers the problems that countries have encountered in three areas: technical design issues, the treatment of the distributional effects of environmental taxes arising as a result of intramarginal transfers, and defining the purpose of the tax. It concludes that it would ...
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Papers by Mark Pearson