Tabla de Contenidos: “…Employers' contribution to private health and pension scheme -- Austria -- 1. Personal Income Tax -- 1.1. …”

Tabla de Contenidos: “…Dirección General de Seguros y Fondos de Pensiones -- 3. Entidades fi nancieras -- 3.1. Entidades de crédito -- 3.1.1. …”

Tabla de Contenidos: “…Systems and administration - some detailMarketing; Market research; Advertising and publicity; Image; How to get clients; Fees; Summary; Security and confidentiality; Premises; Working from home; Renting premises; Basic equipment needs; Insurance; Retirement planning; Pension provision for self-employed people; Other considerations; 2. …”

“…The complexity of investments continues to grow, and institutional pools of capital from endowments to pension funds are suffering from too much risk and not enough return. …”

Tabla de Contenidos: “…Sources of Information -- Using Automated Tools -- Interpretations -- The Effect of an Inability to Obtain Evidential Matter Relating to Income Tax Accruals -- Auditor of Participating Employer in a Governmental Cost-Sharing Multiple-Employer Pension Plan -- Auditor of Participating Employer in a Governmental Agent Multiple-Employer Pension Plan -- Chapter 16 AU-C 501 Audit Evidence-Specific Considerations for Selected Items -- Technical Alert -- Scope -- Objectives of AU-C Section 501 -- Definition of Term -- Requirements-Investments in Securities and Derivative Instruments -- Required Risk Assessment in Planning -- Assessing Inherent Risk for an Assertion about a Derivative Instrument or a Security -- Control Risk Assessment -- The Effect of a Service Organization on Audit Approaches and Procedures for Securities and Derivative Instruments -- Designing Auditing Procedures -- Importance of Identifying and Testing Controls -- Designing Substantive Procedures Based on Risk Assessment -- Completeness Assertion for Derivatives -- Valuation -- Additional Considerations Related to Gathering Evidential Matter about Hedging Activities -- Special Skill or Knowledge Might Be Needed to Plan or Perform Auditing Procedures Related to Derivatives or Securities1 -- Illustrations-Investments in Securities and Derivative Instruments -- Requirements-Inventory Existence and Condition -- Practice Alert -- Timing and Extent of Inventory Observation -- Inventory Held by a Third Party -- Steps in the Observation of Inventory -- Planning the Physical Inventory -- Taking the Physical Inventory -- Outside Inventory-Taking Firm -- Inventory Observation Checklist -- AU-C 501 Illustrations-Inventory Observation -- Requirements-Litigation, Claims, and Assessments Involving the Entity -- Accounting Considerations -- Audit Procedures Other Than Inquiry of Lawyers…”

Tabla de Contenidos: “…Frais de gestion des fonds de pension en pourcentage des actifs -- Encadré 2.2. …”

Tabla de Contenidos: “…Impact of lifetime inequality on pensions…”

Tabla de Contenidos: “…Impact of lifetime inequality on pensions 4. Policy foresight to address unequal ageing Notes -- References -- Database references -- Annex 4.A1. …”

Tabla de Contenidos: “…Intro -- Foreword -- Executive summary -- Costa Rica recovered well but growth prospects are worsening -- The fiscal outlook improved but remains challenging -- Spreading the benefits of integration in international trade -- Improving education and equality of opportunities -- 1 Key Policy Insights -- Costa Rica recovered well but faces substantial challenges -- Growth is mitigated by high inflationary pressures and the global outlook -- The recovery has further progressed -- Financial stability risks appear contained -- Macroeconomic policies can be further strengthened Adapting the monetary policy stance to contain inflation -- Improving debt sustainability and reinforcing the fiscal framework -- Maintaining fiscal prudence is key for debt sustainability -- Raising more revenue and enhancing the redistributive power of tax policy -- Strengthening the fiscal framework -- Improving public debt management -- Strengthening productivity growth -- Boosting productivity through more competition -- Reducing informality: a win-win for productivity and inclusiveness -- Further spreading the benefits of trade integration -- Closing infrastructure gaps Making the most of digitalisation -- Continuing to improve governance and reduce corruption -- Redoubling efforts to improve equality of opportunities -- Upgrading social protection -- Reducing gender inequalities -- Adapting the pension system to ageing -- Transitioning towards net carbon neutrality -- References -- 2 Improving the quality and efficiency of education and training in Costa Rica to better support growth and equity -- Strengthening pre-tertiary education -- Pre-tertiary education does not equip all students with sufficient skills -- Educational attainment could be increased further The quality of education needs to improve -- Inequality in education is high -- Expanding coverage and quality of early childhood education and care services -- Fully implementing the curricula reform -- Better supporting students at risk of educational exclusion -- Improving school infrastructure -- Strengthening the digitalisation of education -- Improving the quality of teachers -- Improving the selection of students accessing programmes in education -- Improving the hiring system -- Strengthening teachers' in-service training -- Strengthening the appraisal process Improving the governance and regulation of Education and Administrative Boards -- Prioritise spending in early stages of education to better support growth and equity -- Improving tertiary education -- Boosting tertiary graduation rates and improving spending efficiency on tertiary education -- Improving access to tertiary education for vulnerable groups -- Making STEM fields more attractive to students, especially women -- Making public university funding more efficient, accountable and transparent -- Improving spending efficiency at public universities -- Broadening the sources of revenues…”

Tabla de Contenidos: “…Intro -- Foreword -- Executive summary -- Costa Rica recovered well but growth prospects are worsening -- The fiscal outlook improved but remains challenging -- Spreading the benefits of integration in international trade -- Improving education and equality of opportunities -- 1 Key Policy Insights -- Costa Rica recovered well but faces substantial challenges -- Growth is mitigated by high inflationary pressures and the global outlook -- The recovery has further progressed -- Financial stability risks appear contained -- Macroeconomic policies can be further strengthened Adapting the monetary policy stance to contain inflation -- Improving debt sustainability and reinforcing the fiscal framework -- Maintaining fiscal prudence is key for debt sustainability -- Raising more revenue and enhancing the redistributive power of tax policy -- Strengthening the fiscal framework -- Improving public debt management -- Strengthening productivity growth -- Boosting productivity through more competition -- Reducing informality: a win-win for productivity and inclusiveness -- Further spreading the benefits of trade integration -- Closing infrastructure gaps Making the most of digitalisation -- Continuing to improve governance and reduce corruption -- Redoubling efforts to improve equality of opportunities -- Upgrading social protection -- Reducing gender inequalities -- Adapting the pension system to ageing -- Transitioning towards net carbon neutrality -- References -- 2 Improving the quality and efficiency of education and training in Costa Rica to better support growth and equity -- Strengthening pre-tertiary education -- Pre-tertiary education does not equip all students with sufficient skills -- Educational attainment could be increased further The quality of education needs to improve -- Inequality in education is high -- Expanding coverage and quality of early childhood education and care services -- Fully implementing the curricula reform -- Better supporting students at risk of educational exclusion -- Improving school infrastructure -- Strengthening the digitalisation of education -- Improving the quality of teachers -- Improving the selection of students accessing programmes in education -- Improving the hiring system -- Strengthening teachers' in-service training -- Strengthening the appraisal process Improving the governance and regulation of Education and Administrative Boards -- Prioritise spending in early stages of education to better support growth and equity -- Improving tertiary education -- Boosting tertiary graduation rates and improving spending efficiency on tertiary education -- Improving access to tertiary education for vulnerable groups -- Making STEM fields more attractive to students, especially women -- Making public university funding more efficient, accountable and transparent -- Improving spending efficiency at public universities -- Broadening the sources of revenues…”

Tabla de Contenidos: “…Intro -- Foreword -- Executive summary -- Costa Rica recovered well but growth prospects are worsening -- The fiscal outlook improved but remains challenging -- Spreading the benefits of integration in international trade -- Improving education and equality of opportunities -- 1 Key Policy Insights -- Costa Rica recovered well but faces substantial challenges -- Growth is mitigated by high inflationary pressures and the global outlook -- The recovery has further progressed -- Financial stability risks appear contained -- Macroeconomic policies can be further strengthened Adapting the monetary policy stance to contain inflation -- Improving debt sustainability and reinforcing the fiscal framework -- Maintaining fiscal prudence is key for debt sustainability -- Raising more revenue and enhancing the redistributive power of tax policy -- Strengthening the fiscal framework -- Improving public debt management -- Strengthening productivity growth -- Boosting productivity through more competition -- Reducing informality: a win-win for productivity and inclusiveness -- Further spreading the benefits of trade integration -- Closing infrastructure gaps Making the most of digitalisation -- Continuing to improve governance and reduce corruption -- Redoubling efforts to improve equality of opportunities -- Upgrading social protection -- Reducing gender inequalities -- Adapting the pension system to ageing -- Transitioning towards net carbon neutrality -- References -- 2 Improving the quality and efficiency of education and training in Costa Rica to better support growth and equity -- Strengthening pre-tertiary education -- Pre-tertiary education does not equip all students with sufficient skills -- Educational attainment could be increased further The quality of education needs to improve -- Inequality in education is high -- Expanding coverage and quality of early childhood education and care services -- Fully implementing the curricula reform -- Better supporting students at risk of educational exclusion -- Improving school infrastructure -- Strengthening the digitalisation of education -- Improving the quality of teachers -- Improving the selection of students accessing programmes in education -- Improving the hiring system -- Strengthening teachers' in-service training -- Strengthening the appraisal process Improving the governance and regulation of Education and Administrative Boards -- Prioritise spending in early stages of education to better support growth and equity -- Improving tertiary education -- Boosting tertiary graduation rates and improving spending efficiency on tertiary education -- Improving access to tertiary education for vulnerable groups -- Making STEM fields more attractive to students, especially women -- Making public university funding more efficient, accountable and transparent -- Improving spending efficiency at public universities -- Broadening the sources of revenues…”

Tabla de Contenidos: “…Intro -- Foreword -- Executive summary -- Costa Rica recovered well but growth prospects are worsening -- The fiscal outlook improved but remains challenging -- Spreading the benefits of integration in international trade -- Improving education and equality of opportunities -- 1 Key Policy Insights -- Costa Rica recovered well but faces substantial challenges -- Growth is mitigated by high inflationary pressures and the global outlook -- The recovery has further progressed -- Financial stability risks appear contained -- Macroeconomic policies can be further strengthened Adapting the monetary policy stance to contain inflation -- Improving debt sustainability and reinforcing the fiscal framework -- Maintaining fiscal prudence is key for debt sustainability -- Raising more revenue and enhancing the redistributive power of tax policy -- Strengthening the fiscal framework -- Improving public debt management -- Strengthening productivity growth -- Boosting productivity through more competition -- Reducing informality: a win-win for productivity and inclusiveness -- Further spreading the benefits of trade integration -- Closing infrastructure gaps Making the most of digitalisation -- Continuing to improve governance and reduce corruption -- Redoubling efforts to improve equality of opportunities -- Upgrading social protection -- Reducing gender inequalities -- Adapting the pension system to ageing -- Transitioning towards net carbon neutrality -- References -- 2 Improving the quality and efficiency of education and training in Costa Rica to better support growth and equity -- Strengthening pre-tertiary education -- Pre-tertiary education does not equip all students with sufficient skills -- Educational attainment could be increased further The quality of education needs to improve -- Inequality in education is high -- Expanding coverage and quality of early childhood education and care services -- Fully implementing the curricula reform -- Better supporting students at risk of educational exclusion -- Improving school infrastructure -- Strengthening the digitalisation of education -- Improving the quality of teachers -- Improving the selection of students accessing programmes in education -- Improving the hiring system -- Strengthening teachers' in-service training -- Strengthening the appraisal process Improving the governance and regulation of Education and Administrative Boards -- Prioritise spending in early stages of education to better support growth and equity -- Improving tertiary education -- Boosting tertiary graduation rates and improving spending efficiency on tertiary education -- Improving access to tertiary education for vulnerable groups -- Making STEM fields more attractive to students, especially women -- Making public university funding more efficient, accountable and transparent -- Improving spending efficiency at public universities -- Broadening the sources of revenues…”

Tabla de Contenidos: “…Intro -- Foreword -- Executive summary -- Costa Rica recovered well but growth prospects are worsening -- The fiscal outlook improved but remains challenging -- Spreading the benefits of integration in international trade -- Improving education and equality of opportunities -- 1 Key Policy Insights -- Costa Rica recovered well but faces substantial challenges -- Growth is mitigated by high inflationary pressures and the global outlook -- The recovery has further progressed -- Financial stability risks appear contained -- Macroeconomic policies can be further strengthened Adapting the monetary policy stance to contain inflation -- Improving debt sustainability and reinforcing the fiscal framework -- Maintaining fiscal prudence is key for debt sustainability -- Raising more revenue and enhancing the redistributive power of tax policy -- Strengthening the fiscal framework -- Improving public debt management -- Strengthening productivity growth -- Boosting productivity through more competition -- Reducing informality: a win-win for productivity and inclusiveness -- Further spreading the benefits of trade integration -- Closing infrastructure gaps Making the most of digitalisation -- Continuing to improve governance and reduce corruption -- Redoubling efforts to improve equality of opportunities -- Upgrading social protection -- Reducing gender inequalities -- Adapting the pension system to ageing -- Transitioning towards net carbon neutrality -- References -- 2 Improving the quality and efficiency of education and training in Costa Rica to better support growth and equity -- Strengthening pre-tertiary education -- Pre-tertiary education does not equip all students with sufficient skills -- Educational attainment could be increased further The quality of education needs to improve -- Inequality in education is high -- Expanding coverage and quality of early childhood education and care services -- Fully implementing the curricula reform -- Better supporting students at risk of educational exclusion -- Improving school infrastructure -- Strengthening the digitalisation of education -- Improving the quality of teachers -- Improving the selection of students accessing programmes in education -- Improving the hiring system -- Strengthening teachers' in-service training -- Strengthening the appraisal process Improving the governance and regulation of Education and Administrative Boards -- Prioritise spending in early stages of education to better support growth and equity -- Improving tertiary education -- Boosting tertiary graduation rates and improving spending efficiency on tertiary education -- Improving access to tertiary education for vulnerable groups -- Making STEM fields more attractive to students, especially women -- Making public university funding more efficient, accountable and transparent -- Improving spending efficiency at public universities -- Broadening the sources of revenues…”

Tabla de Contenidos: “…Intro -- Foreword -- Executive summary -- Costa Rica recovered well but growth prospects are worsening -- The fiscal outlook improved but remains challenging -- Spreading the benefits of integration in international trade -- Improving education and equality of opportunities -- 1 Key Policy Insights -- Costa Rica recovered well but faces substantial challenges -- Growth is mitigated by high inflationary pressures and the global outlook -- The recovery has further progressed -- Financial stability risks appear contained -- Macroeconomic policies can be further strengthened Adapting the monetary policy stance to contain inflation -- Improving debt sustainability and reinforcing the fiscal framework -- Maintaining fiscal prudence is key for debt sustainability -- Raising more revenue and enhancing the redistributive power of tax policy -- Strengthening the fiscal framework -- Improving public debt management -- Strengthening productivity growth -- Boosting productivity through more competition -- Reducing informality: a win-win for productivity and inclusiveness -- Further spreading the benefits of trade integration -- Closing infrastructure gaps Making the most of digitalisation -- Continuing to improve governance and reduce corruption -- Redoubling efforts to improve equality of opportunities -- Upgrading social protection -- Reducing gender inequalities -- Adapting the pension system to ageing -- Transitioning towards net carbon neutrality -- References -- 2 Improving the quality and efficiency of education and training in Costa Rica to better support growth and equity -- Strengthening pre-tertiary education -- Pre-tertiary education does not equip all students with sufficient skills -- Educational attainment could be increased further The quality of education needs to improve -- Inequality in education is high -- Expanding coverage and quality of early childhood education and care services -- Fully implementing the curricula reform -- Better supporting students at risk of educational exclusion -- Improving school infrastructure -- Strengthening the digitalisation of education -- Improving the quality of teachers -- Improving the selection of students accessing programmes in education -- Improving the hiring system -- Strengthening teachers' in-service training -- Strengthening the appraisal process Improving the governance and regulation of Education and Administrative Boards -- Prioritise spending in early stages of education to better support growth and equity -- Improving tertiary education -- Boosting tertiary graduation rates and improving spending efficiency on tertiary education -- Improving access to tertiary education for vulnerable groups -- Making STEM fields more attractive to students, especially women -- Making public university funding more efficient, accountable and transparent -- Improving spending efficiency at public universities -- Broadening the sources of revenues…”

Tabla de Contenidos: “…Intro -- Foreword -- Executive summary -- Costa Rica recovered well but growth prospects are worsening -- The fiscal outlook improved but remains challenging -- Spreading the benefits of integration in international trade -- Improving education and equality of opportunities -- 1 Key Policy Insights -- Costa Rica recovered well but faces substantial challenges -- Growth is mitigated by high inflationary pressures and the global outlook -- The recovery has further progressed -- Financial stability risks appear contained -- Macroeconomic policies can be further strengthened Adapting the monetary policy stance to contain inflation -- Improving debt sustainability and reinforcing the fiscal framework -- Maintaining fiscal prudence is key for debt sustainability -- Raising more revenue and enhancing the redistributive power of tax policy -- Strengthening the fiscal framework -- Improving public debt management -- Strengthening productivity growth -- Boosting productivity through more competition -- Reducing informality: a win-win for productivity and inclusiveness -- Further spreading the benefits of trade integration -- Closing infrastructure gaps Making the most of digitalisation -- Continuing to improve governance and reduce corruption -- Redoubling efforts to improve equality of opportunities -- Upgrading social protection -- Reducing gender inequalities -- Adapting the pension system to ageing -- Transitioning towards net carbon neutrality -- References -- 2 Improving the quality and efficiency of education and training in Costa Rica to better support growth and equity -- Strengthening pre-tertiary education -- Pre-tertiary education does not equip all students with sufficient skills -- Educational attainment could be increased further The quality of education needs to improve -- Inequality in education is high -- Expanding coverage and quality of early childhood education and care services -- Fully implementing the curricula reform -- Better supporting students at risk of educational exclusion -- Improving school infrastructure -- Strengthening the digitalisation of education -- Improving the quality of teachers -- Improving the selection of students accessing programmes in education -- Improving the hiring system -- Strengthening teachers' in-service training -- Strengthening the appraisal process Improving the governance and regulation of Education and Administrative Boards -- Prioritise spending in early stages of education to better support growth and equity -- Improving tertiary education -- Boosting tertiary graduation rates and improving spending efficiency on tertiary education -- Improving access to tertiary education for vulnerable groups -- Making STEM fields more attractive to students, especially women -- Making public university funding more efficient, accountable and transparent -- Improving spending efficiency at public universities -- Broadening the sources of revenues…”

Tabla de Contenidos: “…Intro -- Foreword -- Executive summary -- Costa Rica recovered well but growth prospects are worsening -- The fiscal outlook improved but remains challenging -- Spreading the benefits of integration in international trade -- Improving education and equality of opportunities -- 1 Key Policy Insights -- Costa Rica recovered well but faces substantial challenges -- Growth is mitigated by high inflationary pressures and the global outlook -- The recovery has further progressed -- Financial stability risks appear contained -- Macroeconomic policies can be further strengthened Adapting the monetary policy stance to contain inflation -- Improving debt sustainability and reinforcing the fiscal framework -- Maintaining fiscal prudence is key for debt sustainability -- Raising more revenue and enhancing the redistributive power of tax policy -- Strengthening the fiscal framework -- Improving public debt management -- Strengthening productivity growth -- Boosting productivity through more competition -- Reducing informality: a win-win for productivity and inclusiveness -- Further spreading the benefits of trade integration -- Closing infrastructure gaps Making the most of digitalisation -- Continuing to improve governance and reduce corruption -- Redoubling efforts to improve equality of opportunities -- Upgrading social protection -- Reducing gender inequalities -- Adapting the pension system to ageing -- Transitioning towards net carbon neutrality -- References -- 2 Improving the quality and efficiency of education and training in Costa Rica to better support growth and equity -- Strengthening pre-tertiary education -- Pre-tertiary education does not equip all students with sufficient skills -- Educational attainment could be increased further The quality of education needs to improve -- Inequality in education is high -- Expanding coverage and quality of early childhood education and care services -- Fully implementing the curricula reform -- Better supporting students at risk of educational exclusion -- Improving school infrastructure -- Strengthening the digitalisation of education -- Improving the quality of teachers -- Improving the selection of students accessing programmes in education -- Improving the hiring system -- Strengthening teachers' in-service training -- Strengthening the appraisal process Improving the governance and regulation of Education and Administrative Boards -- Prioritise spending in early stages of education to better support growth and equity -- Improving tertiary education -- Boosting tertiary graduation rates and improving spending efficiency on tertiary education -- Improving access to tertiary education for vulnerable groups -- Making STEM fields more attractive to students, especially women -- Making public university funding more efficient, accountable and transparent -- Improving spending efficiency at public universities -- Broadening the sources of revenues…”

Tabla de Contenidos: “…Intro -- Foreword -- Executive summary -- Costa Rica recovered well but growth prospects are worsening -- The fiscal outlook improved but remains challenging -- Spreading the benefits of integration in international trade -- Improving education and equality of opportunities -- 1 Key Policy Insights -- Costa Rica recovered well but faces substantial challenges -- Growth is mitigated by high inflationary pressures and the global outlook -- The recovery has further progressed -- Financial stability risks appear contained -- Macroeconomic policies can be further strengthened Adapting the monetary policy stance to contain inflation -- Improving debt sustainability and reinforcing the fiscal framework -- Maintaining fiscal prudence is key for debt sustainability -- Raising more revenue and enhancing the redistributive power of tax policy -- Strengthening the fiscal framework -- Improving public debt management -- Strengthening productivity growth -- Boosting productivity through more competition -- Reducing informality: a win-win for productivity and inclusiveness -- Further spreading the benefits of trade integration -- Closing infrastructure gaps Making the most of digitalisation -- Continuing to improve governance and reduce corruption -- Redoubling efforts to improve equality of opportunities -- Upgrading social protection -- Reducing gender inequalities -- Adapting the pension system to ageing -- Transitioning towards net carbon neutrality -- References -- 2 Improving the quality and efficiency of education and training in Costa Rica to better support growth and equity -- Strengthening pre-tertiary education -- Pre-tertiary education does not equip all students with sufficient skills -- Educational attainment could be increased further The quality of education needs to improve -- Inequality in education is high -- Expanding coverage and quality of early childhood education and care services -- Fully implementing the curricula reform -- Better supporting students at risk of educational exclusion -- Improving school infrastructure -- Strengthening the digitalisation of education -- Improving the quality of teachers -- Improving the selection of students accessing programmes in education -- Improving the hiring system -- Strengthening teachers' in-service training -- Strengthening the appraisal process Improving the governance and regulation of Education and Administrative Boards -- Prioritise spending in early stages of education to better support growth and equity -- Improving tertiary education -- Boosting tertiary graduation rates and improving spending efficiency on tertiary education -- Improving access to tertiary education for vulnerable groups -- Making STEM fields more attractive to students, especially women -- Making public university funding more efficient, accountable and transparent -- Improving spending efficiency at public universities -- Broadening the sources of revenues…”

Tabla de Contenidos: “…Intro -- Foreword -- Executive summary -- Costa Rica recovered well but growth prospects are worsening -- The fiscal outlook improved but remains challenging -- Spreading the benefits of integration in international trade -- Improving education and equality of opportunities -- 1 Key Policy Insights -- Costa Rica recovered well but faces substantial challenges -- Growth is mitigated by high inflationary pressures and the global outlook -- The recovery has further progressed -- Financial stability risks appear contained -- Macroeconomic policies can be further strengthened Adapting the monetary policy stance to contain inflation -- Improving debt sustainability and reinforcing the fiscal framework -- Maintaining fiscal prudence is key for debt sustainability -- Raising more revenue and enhancing the redistributive power of tax policy -- Strengthening the fiscal framework -- Improving public debt management -- Strengthening productivity growth -- Boosting productivity through more competition -- Reducing informality: a win-win for productivity and inclusiveness -- Further spreading the benefits of trade integration -- Closing infrastructure gaps Making the most of digitalisation -- Continuing to improve governance and reduce corruption -- Redoubling efforts to improve equality of opportunities -- Upgrading social protection -- Reducing gender inequalities -- Adapting the pension system to ageing -- Transitioning towards net carbon neutrality -- References -- 2 Improving the quality and efficiency of education and training in Costa Rica to better support growth and equity -- Strengthening pre-tertiary education -- Pre-tertiary education does not equip all students with sufficient skills -- Educational attainment could be increased further The quality of education needs to improve -- Inequality in education is high -- Expanding coverage and quality of early childhood education and care services -- Fully implementing the curricula reform -- Better supporting students at risk of educational exclusion -- Improving school infrastructure -- Strengthening the digitalisation of education -- Improving the quality of teachers -- Improving the selection of students accessing programmes in education -- Improving the hiring system -- Strengthening teachers' in-service training -- Strengthening the appraisal process Improving the governance and regulation of Education and Administrative Boards -- Prioritise spending in early stages of education to better support growth and equity -- Improving tertiary education -- Boosting tertiary graduation rates and improving spending efficiency on tertiary education -- Improving access to tertiary education for vulnerable groups -- Making STEM fields more attractive to students, especially women -- Making public university funding more efficient, accountable and transparent -- Improving spending efficiency at public universities -- Broadening the sources of revenues…”

Tabla de Contenidos: “…Intro -- Foreword -- Executive summary -- Costa Rica recovered well but growth prospects are worsening -- The fiscal outlook improved but remains challenging -- Spreading the benefits of integration in international trade -- Improving education and equality of opportunities -- 1 Key Policy Insights -- Costa Rica recovered well but faces substantial challenges -- Growth is mitigated by high inflationary pressures and the global outlook -- The recovery has further progressed -- Financial stability risks appear contained -- Macroeconomic policies can be further strengthened Adapting the monetary policy stance to contain inflation -- Improving debt sustainability and reinforcing the fiscal framework -- Maintaining fiscal prudence is key for debt sustainability -- Raising more revenue and enhancing the redistributive power of tax policy -- Strengthening the fiscal framework -- Improving public debt management -- Strengthening productivity growth -- Boosting productivity through more competition -- Reducing informality: a win-win for productivity and inclusiveness -- Further spreading the benefits of trade integration -- Closing infrastructure gaps Making the most of digitalisation -- Continuing to improve governance and reduce corruption -- Redoubling efforts to improve equality of opportunities -- Upgrading social protection -- Reducing gender inequalities -- Adapting the pension system to ageing -- Transitioning towards net carbon neutrality -- References -- 2 Improving the quality and efficiency of education and training in Costa Rica to better support growth and equity -- Strengthening pre-tertiary education -- Pre-tertiary education does not equip all students with sufficient skills -- Educational attainment could be increased further The quality of education needs to improve -- Inequality in education is high -- Expanding coverage and quality of early childhood education and care services -- Fully implementing the curricula reform -- Better supporting students at risk of educational exclusion -- Improving school infrastructure -- Strengthening the digitalisation of education -- Improving the quality of teachers -- Improving the selection of students accessing programmes in education -- Improving the hiring system -- Strengthening teachers' in-service training -- Strengthening the appraisal process Improving the governance and regulation of Education and Administrative Boards -- Prioritise spending in early stages of education to better support growth and equity -- Improving tertiary education -- Boosting tertiary graduation rates and improving spending efficiency on tertiary education -- Improving access to tertiary education for vulnerable groups -- Making STEM fields more attractive to students, especially women -- Making public university funding more efficient, accountable and transparent -- Improving spending efficiency at public universities -- Broadening the sources of revenues…”

Tabla de Contenidos: “…Intro -- Foreword -- Executive summary -- Costa Rica recovered well but growth prospects are worsening -- The fiscal outlook improved but remains challenging -- Spreading the benefits of integration in international trade -- Improving education and equality of opportunities -- 1 Key Policy Insights -- Costa Rica recovered well but faces substantial challenges -- Growth is mitigated by high inflationary pressures and the global outlook -- The recovery has further progressed -- Financial stability risks appear contained -- Macroeconomic policies can be further strengthened Adapting the monetary policy stance to contain inflation -- Improving debt sustainability and reinforcing the fiscal framework -- Maintaining fiscal prudence is key for debt sustainability -- Raising more revenue and enhancing the redistributive power of tax policy -- Strengthening the fiscal framework -- Improving public debt management -- Strengthening productivity growth -- Boosting productivity through more competition -- Reducing informality: a win-win for productivity and inclusiveness -- Further spreading the benefits of trade integration -- Closing infrastructure gaps Making the most of digitalisation -- Continuing to improve governance and reduce corruption -- Redoubling efforts to improve equality of opportunities -- Upgrading social protection -- Reducing gender inequalities -- Adapting the pension system to ageing -- Transitioning towards net carbon neutrality -- References -- 2 Improving the quality and efficiency of education and training in Costa Rica to better support growth and equity -- Strengthening pre-tertiary education -- Pre-tertiary education does not equip all students with sufficient skills -- Educational attainment could be increased further The quality of education needs to improve -- Inequality in education is high -- Expanding coverage and quality of early childhood education and care services -- Fully implementing the curricula reform -- Better supporting students at risk of educational exclusion -- Improving school infrastructure -- Strengthening the digitalisation of education -- Improving the quality of teachers -- Improving the selection of students accessing programmes in education -- Improving the hiring system -- Strengthening teachers' in-service training -- Strengthening the appraisal process Improving the governance and regulation of Education and Administrative Boards -- Prioritise spending in early stages of education to better support growth and equity -- Improving tertiary education -- Boosting tertiary graduation rates and improving spending efficiency on tertiary education -- Improving access to tertiary education for vulnerable groups -- Making STEM fields more attractive to students, especially women -- Making public university funding more efficient, accountable and transparent -- Improving spending efficiency at public universities -- Broadening the sources of revenues…”