educational or learning accounts can be a means to help achieve this objective oecd but tax incentives need to be designed in such a way that they do not disproportionally benefit higherwage earners in high marginal tax rates globalisation and technological changes offer opportunities but also raise challenges that can be tackled with effective and welltargeted policies regulatory reforms can be designed in such a way that they make markets more efficient and encourage employment while reducing inequalities at the same time labour market and social policies also need to be adapted to changing household structures