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Calls for increased monitoring and evaluation of education policies and practices have not, so far, included widespread and consistent assessments of the inclusiveness of education settings. Measuring inclusion in education has proven to be a challenging exercise, due not only to the complexity and different uses of the concept, but also to its holistic nature. Indeed, measuring inclusion implies analysing a variety of policy areas within education systems, while also considering the different roles of the system, the school and the classroom. This paper discusses the application of the input-process-outcome model to the measurement of inclusion in education, and key indicators that can be adopted by education systems and schools to this end. It makes considerations relevant to policy makers when designing indicators to measure inclusion, such as the extent of their application, the constraints related to data disaggregation and the relevance of intersectional approaches to inclusion.

Climate change and natural disasters, the COVID-19 pandemic, and geopolitical shocks have increasingly disrupted school education around the world in recent years. Whether leading to school closures, school destructions or repeated interruptions in students' learning experiences, these external shocks have translated into lost learning opportunities for students. In this context, education systems face heightened pressure to become ever more resilient, enhance the efficiency of public spending and address emerging learning gaps. This working paper highlights key education strategies for helping students catch up on lost learning opportunities and bridge learning gaps, based on a review of research and policy evidence from OECD and non-OECD countries. It examines a range of academic strategies to address learning gaps, including: (1) adapting instructional strategies and pedagogies to individual needs; (2) extending and adapting the time of instruction; and (3) providing curricular flexibility and enabling fluid learning pathways within the school system. It provides research evidence on the effectiveness of such strategies, together with examples of their large-scale implementation and cost-effectiveness considerations. While this paper presents programmes of general interest for all countries, a separate policy brief targets learning recovery strategies for students in Ukraine.

Principals (policy makers) have debated the progress in U.S. student performance for a half century or more. Informing these conversations, survey agents have administered seven million psychometrically linked tests in math and reading in 160 waves to national probability samples of selected cohorts born between 1954 and 2007. This study is the first to assess consistency of results by agency. We find results vary by agent, but consistent with Flynn effects, gains are larger in math than reading, except for the most recent period. Non-whites progress at a faster pace. Socio-economically disadvantaged white, black, and Hispanic students make greater progress when tested in elementary school, but that advantage attenuates and reverses itself as students age. We discuss potential moderators.

This research paper is the fifth in a series produced as part of the Cedefop project The changing nature and role of VET (2016-18). Based on comparative analysis of labour force survey data from 2014, the report analyses the vocational effect on labour market and education outcomes, asking whether any advantages conferred by vocational qualifications in early career would be offset by disadvantages later in life. The report explores the functioning of the safety net and the diversion effects across countries, demonstrating how these vary considerably with the specific institutional structure of schooling and work-based training. The results indicate that VET graduates are potentially sacrificing the longer-term gains associated with further education in favour of short-term benefits. [This research was carried out by a consortium led by 3s Unternehmensberatung GmbH and including the Danish Technological Institute, the Institute of Employment Research (University of Warwick), the Institute of International and Social Studies (Tallinn University) and Fondazione Giacomo Brodolini. The Federal Institute for Vocational Education and Training (BIBB) in Germany is supporting the project as a subcontractor.]

Governments recognise that careers guidance, underpinned by accurate labour market information, can help learners make post-secondary education choices that match their interests, aptitudes and abilities, and lead to rewarding employment. For this reason, they have invested in building linked education/employment information systems and other information resources which are displayed on websites targeted to learners and their families. However, researchers and governments agree that these efforts are often ineffective in informing learners' decisions -- access to information is not sufficient to provide effective support to student choice. Drawing upon the insights of behavioural economics, this paper examines how learners access and use information, and what this implies for the design of public study and career choice websites that aim to effectively support student choice. The report also takes stock of the career guidance websites in use in the majority of OECD countries, and sets out to provide actionable advice for policy makers to guide the design of effective information policy levers that support student choice.

The worldwide school closures in early 2020 led to losses in learning that will not easily be made up for even if schools quickly return to their prior performance levels. These losses will have lasting economic impacts both on the affected students and on each nation unless they are effectively remediated. While the precise learning losses are not yet known, existing research suggests that the students in grades 1-12 affected by the closures might expect some 3 percent lower income over their entire lifetimes. For nations, the lower long-term growth related to such losses might yield an average of 1.5 percent lower annual GDP for the remainder of the century. These economic losses would grow if schools are unable to re-start quickly. The economic losses will be more deeply felt by disadvantaged students. All indications are that students whose families are less able to support out-of-school learning will face larger learning losses than their more advantaged peers, which in turn will translate into deeper losses of lifetime earnings. The present value of the economic losses to nations reach huge proportions. Just returning schools to where they were in 2019 will not avoid such losses. Only making them better can. While a variety of approaches might be attempted, existing research indicates that close attention to the modified re-opening of schools offers strategies that could ameliorate the losses. Specifically, with the expected increase in video-based instruction, matching the skills of the teaching force to the new range of tasks and activities could quickly move schools to heightened performance. Additionally, because the prior disruptions are likely to increase the variations in learning levels within individual classrooms, pivoting to more individualised instruction could leave all students better off as schools resume. As schools move to re-establish their programmes even as the pandemic continues, it is natural to focus considerable attention on the mechanics and logistics of safe re-opening. But the long-term economic impacts also require serious attention, because the losses already suffered demand more than the best of currently considered re-opening approaches.

The recent refugee crisis has put many Organisation for Economic Cooperation and Development (OECD) countries under considerable pressure to accommodate and integrate large numbers of refugees. Refugee students are a particularly vulnerable group due to their forced displacement, but their needs are not always met by education systems, which can hinder the integration potential of these students. This poses considerable challenges as the integration of refugee students in education systems is important for their academic outcomes as well as their social and emotional well-being. The success (or lack of) integration in schools can also affect the future labour market and social integration potential of these children and youth. While there is a growing body of research on the integration of immigrants, policy-relevant research on refugee children and youth from an educational perspective is rather limited, fragmented and case specific. Detailed surveys and research projects focusing on the current wave of refugees that allow for cross-country comparisons are not yet available. Drawing on research from previous refugee waves, the paper examines key needs of refugee students and factors that promote their integration. It proposes a holistic model of integration in education that responds to the learning, social and emotional needs of refugee students. Furthermore, the paper examines what type of policies and practices are in place in OECD countries that support the integration of refugee students. Nonetheless, evaluations of practices and policies are often missing, which makes it difficult to assess whether they are successful. The paper finishes with some policy pointers on how to promote the integration of refugee students.

Differences in teacher quality are commonly cited as a key determinant of the huge international student performance gaps. However, convincing evidence on this relationship is still lacking, in part because it is unclear how to measure teacher quality consistently across countries. We use unique international assessment data to investigate the role of teacher cognitive skills as one main dimension of teacher quality in explaining student outcomes. Our main identification strategy exploits exogenous variation in teacher cognitive skills attributable to international differences in relative wages of nonteacher public sector employees. Using student-level test score data, we find that teacher cognitive skills are an important determinant of international differences in student performance. Results are supported by fixed-effects estimation that uses within-country between-subject variation in teacher skills.

A strong VET system is increasingly seen as essential to overcoming the current economic crisis in Europe. VET is seen as a powerful tool to assist in balancing labour market inefficiencies, increasing youth employment possibilities, and reducing skills mismatch. Its inherent flexibility and closeness to the labour market place VET in a good position to contribute to a faster economic recovery and long-term sustainable development. However, crucial for this role is continuous and systematic VET renewal that assures its relevance for the labour market. This publication explores 15 European national approaches to feedback mechanisms between VET and the labour market. It illustrates the diversity of solutions currently applied across Europe and how they are embedded in national traditions and education philosophy. The study asks three fundamental questions: how inclusive are national mechanisms for feedback between the VET system and the labour market; how responsive are existing mechanisms; and how transparent? Three annexes provide: (1) Case Studies; (2) List of interviewees; and (3) List of experts responsible for the country overviews. Bibliography and references are included. [This paper is the result of a team effort reflecting the work of a research consortium led by Jörg Markowitsch from 3s Research Laboratory who together with Tanja Bacher, Carol Costley, David Etherington, Gerhard Geiger, Günter Hefler, Jelena Helemäe, Triin Roosalu, Ellu Saar, Auni Tamm, and Odd Bjørn Ure conducted the research and fieldwork and drafted the report. This work was carried out under Cedefop's service contract No 2011-0161/AO/ECVL/JB-IPS/Cooperation Labour market--VET/007/11.]

This paper looks at the importance of mechanisms that give formal recognition to vocational skills acquired through work-based learning and how such mechanisms might be developed. It describes how skill recognition can benefit individuals, employers and society as a whole, and identifies in which contexts skill recognition has the highest potential to bring benefits. The focus is on three tools that are commonly used to shorten the path to a formal qualification: admission into a programme, reduced programme duration and qualification without a mandatory programme. For each of these tools, this paper sets out country approaches, discusses common challenges that arise in their implementation and advances policy messages to support policy design and implementation.

Resilience refers to the capacity of individuals to prosper despite encountering adverse circumstances. This paper defines academic resilience as the ability of 15-year-old students from disadvantaged backgrounds to perform at a certain level in the Programme for International Student Assessment (PISA) in reading, mathematics and science that enables them to play an active role in their communities and prepares them to make the most of lifelong-learning opportunities. Using data from the most recent PISA cycles, this paper explores changes in the share of resilient students over time (2006-2015); highlights the importance of school environments and resources in mitigating the risk of low achievement for disadvantaged students; and identifies school-level factors that are associated with the likelihood of academic resilience among socio-economically disadvantaged students. Analyses reveal that several countries were able to increase the share of resilient students over time, reflecting improvements in the average performance of students, or a weaker relationship between socio-economic status and performance. In the vast majority of education systems examined, the likelihood of academic resilience among disadvantaged students is lower in schools where students report a negative classroom climate. The paper concludes by exploring school policies and practices that are associated with a positive classroom climate. [This work was supported by a contribution to the PISA programme of work from Vodafone Germany Foundation.]

In this study, we investigated how empirical indicators of test-taking engagement can be defined, empirically validated, and used to describe group differences in the context of the Programme of International Assessment of Adult Competences (PIAAC). The approach was to distinguish between disengaged and engaged response behavior by means of response time thresholds. Constant thresholds of 3000 ms and 5000 ms were considered, as well as item-specific thresholds based on the visual inspection of (bimodal) response time distributions (VI method) and the proportion correct conditional on response time (P+>0% method). Overall, the validity checks comparing the proportion correct of engaged and disengaged response behavior by domain and by item showed that the P+>0% method performed slightly better than the VI method and the methods assuming constant thresholds. The results for Literacy and Numeracy by module revealed that there was an increase from Module 1 to Module 2 in the proportion of disengaged responses, suggesting a drop in test-taking engagement. The investigation of country differences in test-taking engagement by domain using the P+>0% method showed that the proportion of responses classified as disengaged was quite low. For Literacy, the proportion was well below 5% for the majority of countries; in Numeracy, the proportion was even smaller than 1% for almost all countries; while for Problem solving, the proportion of disengaged responses was more than 5% but usually well below 10%. There were significant differences in test-taking engagement between countries; the obtained effect sizes were small to medium. Population differences in test-taking engagement were highly correlated between the three domains, suggesting that test-taking engagement can be conceived as a consistent characteristic. Furthermore, there was a clear negative association between test-taking disengagement and proficiency in Literacy, Numeracy and Problem solving, respectively. Finally, subgroup differences for gender, age, educational attainment, and language proved to be insignificant or very small. Results suggest that males tend to be more disengaged, that disengagement increases with age in Problem solving, with lower educational attainment and when the test language is not the same as a testee's native language. Appended are: (1) Country differences in test-taking engagement; and (2) Subgroup differences in test-taking engagement.

Using the 2012 PIAAC data, our analysis confirms that there are significantly higher earnings and employment returns to "both" increasing levels of formally recognised education, and to increasing levels of numeracy, literacy and information and communication technologies (ICT) skills proficiencies controlling for the level of education. Unsurprisingly, the labour market returns to changes in formally recognised levels of education in general exceed the labour market returns associated with increasing levels of skills proficiency. In the case of literacy and numeracy proficiencies, improved literacy and numeracy skills narrow the labour market outcomes gap between individuals with different levels of formally recognised education, but do not close it completely. The analysis demonstrates more substantial returns to ICT skills. Furthermore, possession of higher levels of ICT skills and lower levels of formally recognised qualification are often associated with higher returns compared to individuals with higher levels of formally recognised education but lower ICT proficiency levels. In other words, ICT skills proficiencies often entirely compensate for lower formally recognised qualifications in the labour market. Contains the following annexes: (1) Country Literacy and Numeracy Profiles; and (2) Demographic Control Variables.

This paper explores the impact of policies and institutions on employment and unemployment of OECD countries in the past decades. Reduced-form unemployment equations, consistent with standard wage setting/price-setting models, are estimated using cross-country/time-series data from 21 OECD countries over the period 1982-2003. In the "average" OECD country, high and long-lasting unemployment benefits, high tax wedges and stringent anticompetitive product market regulation are found to increase aggregate unemployment. By contrast, highly centralised and/or coordinated wage bargaining systems are estimated to reduce unemployment. These findings are robust across specifications, datasets and econometric methods. As policies and institutions affect employment not only via their impact on aggregate unemployment but also through their effects on labour market participation -- particularly for those groups "at the margin" of the labour market, group-specific employment rate equations are also estimated. In the "average" OECD country, high unemployment benefits and high tax wedges are found to be associated with lower employment prospects for all groups studied, namely prime-age males, females, older workers and youths. There is also evidence that group-specific policy determinants matter, such as targeted fiscal incentives. The paper also finds significant evidence of interactions across policies and institutions, as well as between institutions and macroeconomic conditions. Consistent with theory, structural reforms appear to have mutually reinforcing effects: the impact of a given policy reform is greater the more employment-friendly the overall policy and institutional framework. Certain more specific interactions across policies and institutions are found to be particularly robust, notably between unemployment benefits and public spending on active labour market programmes as well as between statutory minimum wages and the tax wedge. Finally, it is shown that macroeconomic conditions also matter for unemployment patterns, with their impact being shaped by policies. (A bibliography is included. Contains 144 footnotes, 9 figures, 3 boxes and 27 tables.)

The contribution of higher education institutions to regional development is a theme that has attracted growing attention in recent years. Knowledge institutions are increasingly expected not only to conduct education and research, but also to play an active role in the economic, social and cultural development of their regions. The extent to which higher education institutions are able to play this role depends on a number of circumstances: the characteristics of the institutions, the regions in which they are located and the policy frameworks are all significant. At the same time, there are signs of more fundamental conceptual and strategic confusion. The discussions in this domain are frequently characterised by slogans and popular metaphors. This literature review was prepared to support the OECD project entitled 'Supporting the Contribution of Higher Education Institutions to Regional Development', which was conducted by the OECD Programme on Institutional Management in Higher Education (IMHE) in collaboration with the Directorate of Public Governance and Territorial Development. Drawing mainly from a selection of European and North American publications, the report takes an overall view on the development of higher education institutions in the regional context. It focuses on the evolution and discourses of higher education and research, the regional aspects of higher education policies, the various functions and roles that the institutions play, measures taken to link the universities with their regional partners, and the conditions which favour or hamper stronger regional engagement. (A bibliography is included. Contains 9 figures.)

Innovation is essential for the education sector. The ways in which curriculum decision making is organised reflects different implicit approaches on how educational systems pertain to promote innovation in education. Curriculum holds an outstanding place when seeking to promote innovation in education, as it reflects the vision for education by indicating knowledge, skills and values to be taught to students. It may express not only "what" should be taught to students, but also "how" the students should be taught. Curriculum innovations can include new subjects, combinations of old subjects or cross-cutting learning objectives. They may also take a form of new content, concepts, sequencing, time allocation or pedagogy. This paper characterises two contrasted approaches to curriculum decision making and bringing about innovations in education. At one extreme, a prescriptive central curriculum implicitly places the initiative for educational innovations at the level of the central administration. This approach provides strong incentives for schools and teachers to adapt innovations that would not otherwise take place. Innovations, supported by policy measures and informed by research, are brought within the reach of all schools and teachers in an equitable manner. The challenge is then to accommodate local needs and ensure the commitment to and implementation of innovations by schools and teachers. At the other extreme, decentralised curriculum decision making provides schools--and perhaps even teachers--with room to create their own educational innovations. This approach allows for experimentation relevant to individual students and local communities. Innovations are meant to spread through horizontal networks of schools and teachers. The challenge is then to provide incentives for individual schools and teachers to innovate or adapt innovations and ensure that they have equal capacity to do so. The paper provides an overview of various possible approaches linking curriculum policy to educational innovation, it shows that OECD countries can mix these approaches and it discusses elements that can affect those innovations in reality. Focusing on public lower-secondary education, it draws on various OECD and UNESCO data. First, the paper suggests that OECD education systems differ clearly when looking at formal curriculum decision making, although no system relies on a purely central or school-based approach to curriculum innovations. Second, several elements can reduce the "innovation power" of the central curriculum and the "innovation flexibility" of the decentralised curriculum. Third, stakeholders--such as experts, teachers and parents--are able to influence curriculum innovations differently at central and school levels. Innovations in central-level curriculum appear to have widespread possibilities to rely on expert knowledge with consultation with practitioners, parents and the wider public. School level curriculum innovations appear to build mainly on principals and teachers' knowledge with an indirect influence from experts and parents. Annexed are: (1) Emerging Curriculum Themes in OECD Countries; (2) Approaches to Bringing About Competence-Based Curriculum; (3) Central Level Curriculum in OECD Countries; (4) Details on the Implicit Approaches to Curriculum Innovations; and (5) Roles of Parents in Decision Making on Education Policy. (Contains 13 tables, 4 charts, 5 boxes and 20 notes.)

This paper provides an overview of the available information concerning selected policy instruments intended to promote employer-provided training, including the stated rationale and objectives, the target groups and operational design as well as a at a summary of the evaluative evidence regarding their operation. The analysis focuses on policy instruments providing financial assistance or incentives, specifically, subsidies (including tax incentives and grants) and levy schemes that devote a least some share of their resources to continuing training. Training leave regulations are considered only to the extent that they can be treated as a form of subsidy or a levy scheme, depending on the main financing mechanism involved. Instruments that focus solely on improving the quality of training or enhancing transparency in the training market are not addressed. In addition to offering a description of different instruments, the paper discusses the strengths and weaknesses (or risks and opportunities, respectively) of different types of instrument or particular elements of instrument design. It also specifies principles of successful instrument design that have been put forth in the literature and concludes with some remarks regarding the choice of policies. Training funds in combination with levy schemes in OECD and non-OECD countries are appended. Individual sections contain endnotes. (Contains 1 figure and 1 table.)

This paper discusses the most relevant issues concerning teacher evaluation in primary and secondary education by reviewing the recent literature and analysing current practices within the OECD countries. First, it provides a conceptual framework highlighting key features of teacher evaluation schemes. In particular, it emphasises the importance of clarifying the purposes of teacher appraisal, whether summative when designed to assure that the practices enhancing student learning are undertaken or formative when conducted for further professional development objectives. It also encompasses the diverse criteria and instruments commonly used to assess teachers as well as the actors generally involved in the process and potential consequences for teachers' professional life. Second, it deals with a number of contentious points, including the question of the use of student outcomes to measure teaching performance, the advantages and drawbacks of different approaches given the purpose emphasised and resource restrictions, the implementation difficulties resulting from different stakeholders' interests and possible ways to overcome these obstacles. Finally, it provides an account of current empirical evidence, pointing out mixed results stemming from difficulties in assessing the effects of such evaluation schemes on teaching quality, teachers' motivation and student learning. It concludes by considering the circumstances under which teacher evaluation systems seem to be more effective, fair and reliable. Developing a comprehensive approach to evaluate teachers is critical to make demands for educational best practice compatible with teachers' appropriation of the process as well as to enhance the decisive attractiveness and recognition of the teaching profession. (Contains 1 table.)

Education plays an essential role in preparing the children of immigrants for participation in the labour market and society. Giving these children opportunities to fully develop their potential is vital for future economic growth and social cohesion in OECD countries. But migrant students in most OECD countries tend to have lower education outcomes than their native peers. Extensive previous research has described the system level, school level and individual level factors that influence the education outcomes of migrant students. Building on such previous research, this paper looks at the ways in which "education policies" can influence these factors to help provide better educational opportunities for migrant students. (Contains 7 footnotes.) [This review was prepared for the OECD Thematic Review on Migrant Education. It was presented and discussed at the Second Meeting of the Group of National Experts on the Education of Migrants in Paris on 13-14 October 2008.]

Do some forms of student (and school) assessment hinder the introduction of innovative educational practices and the development of innovation skills in education systems? This report focuses on the impact of high-stake summative assessment on innovation and argues that it is possible to reconcile high-stakes assessments and examinations through innovative approaches to testing. While necessary, assessment based on high-stake examinations often acts as an incentive to teach or study "to the test". It may thus limit risk-taking by teachers, students and parents, for instance. The problem may be amplified if a system of accountability and incentives uses the results of these examinations and tests to assess teachers and schools. What should be done to ensure that the systems used to assess education systems do not stifle the risk-taking inherent to innovation--and that they foster innovation skills in students? This study proposes three main ways of combining assessment and innovation: 1) developing a wide range of performance measurements for both students and schools; 2) rethinking the alignment of standards and assessment; 3) measuring the impact of assessments on teaching and learning. One way of influencing teaching and learning might be to modify high-stake testing. Systems will adapt to this, and both teaching and learning will focus on acquiring the right skills. Rather than testing the content of learning, standards could relate to cognitive skills such as problem-solving, communicating and reasoning--with test/examination developers adapting those skills to subjects such as mathematics, science or literary analysis. Similarly, more use might be made of innovative assessment methods based on information and communication technologies, inasmuch as these may feature simulation or interactivity, for instance, at a reasonable cost. Focusing the assessment on cognitive processes rather than content would leave more scope for teachers to put in place innovative teaching/learning strategies. This does, however, assume a high standard of professionalism in teachers and an adequate system of continuing training and knowledge management. As a single type of assessment cannot fully capture student learning, one effective strategy might also be to multiply the number of measurements and thus relieve the pressure on students and teachers to perform well in a single, high-visibility, high-stake test. At the same time, this larger number of measurements could provide the necessary input for systems based on accountability, diagnosis and assessment of the effectiveness of innovative practice. Finally, assessing the technical standard of tests and examinations is an integral part of their development, but it is less common to address the impact they have on teaching/learning or the validity of how their results are used. Since assessment is an integral part of the education process, it is just as important to assess tests and examinations as it is other educational practices in order to achieve improvements and innovation in educational assessment, but also in educational practice. (Contains 12 notes.)

This report presents data on peer-reviewed S&E journals and conference proceedings reflecting the rapidly expanding volume of research activity, the involvement and scientific capabilities different countries, and the expanding research ecosystem demonstrated through international collaborations. Publication output grew about 4% annually over the past 10 years. China and India grew more than the world average, while the United States and European Union grew less than the world average. Research papers from the United States and EU countries had higher impact scores. International collaborations have increased over the past 10 years. [SRI International, Center for Innovation Strategy and Policy assisted with report preparation.]

Humans are born with the natural ability to gain skills through play. Children learn about social norms, roles and responsibilities, and language through curiosity-driven, playful interactions and activities. Learning through play harnesses the power of children's imagination and inspires active engagement with the material. The Center for Universal Education at Brookings, is studying innovations that strive to improve education. If the education sector stays on its current trajectory, half of all youth around the world entering the workforce in 2030 will lack basic secondary-level skills they need to thrive--from literacy and numeracy to critical thinking and problem solving. It is believed that leapfrogging, or rapid nonlinear progress, is needed to change this trajectory. Education that allows students to leap forward in learning should incorporate experimentation and iteration, helping students make meaning of what they are learning, and engage with others in doing so. These types of student-centered, playful learning experiences are an essential component to leapfrogging in education because without them young people will not be able to develop the full breadth of competencies and skills they need to thrive in a fast-changing world. This paper is the first in in a series of Leapfrogging in Education snapshots that provide analyses of a global catalog of education innovations. Of the nearly 3,000 innovations captured in the catalog, two-thirds involve playful learning, which represents the largest category of innovations that were recorded. [Support also provided by the BHP Foundation.]

In this brief, authors Michael Ettlinger, Jordan Hensley, and Julia Vieira analyze how much the governments of different countries spend, and on what, to illuminate the range of fiscal policy options available and provide a basis for determining which approaches work best. They report that the United States ranks twenty-fourth in government spending as a share of GDP out of twenty-nine countries for which recent comparable data are available. The key determinant of where countries rank in overall government spending is the amount spent on social protection. The United States ranks last in spending on social protection as a share of GDP and twenty-second in per capita spending. The United States ranks at or near the top in military, health care, education, and law enforcement spending. Measuring government spending by different methods and including tax expenditures does not appear to significantly alter the conclusion that the United States is a low-tax, low-spending country relative to the other countries examined, particularly when compared to its fellow higher-income countries. [This paper is an evolution of a previous work, "Comparing Public Spending and Priorities Across OECD Countries" (ED606844).]