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  • MPI Ethno. Forsch.  (3,686)
  • GBV  (26)
  • GRASSI Mus. Leipzig
  • 2010-2014  (3,702)
  • Paris : OECD Publishing  (3,702)
Datasource
Material
Language
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Year
Author, Corporation
Publisher
Keywords
Subjects(RVK)
  • 1
    Journal/Serial
    Journal/Serial
    Connecting with emigrants : a global profile of diasporas ... (from 2012-)
    Paris : OECD Publishing ; 2012 -
    Details
    Language: English
    Dates of Publication: 2012 -
    DDC: 380
    Keywords: Zeitschrift ; Migration ; Minderheit
    Library Location Call Number Volume/Issue/Year Availability
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    Journal/Serial
    BSZ
    GBV
  • 2
    Online Resource
    Online Resource
    Attracting European academics to Turkey under the Erasmus programme (2014)
    Paris : OECD Publishing
    In:  Higher Education Management and Policy Vol. 24, no. 3, p. 107-125 | volume:24 | year:2014 | number:3 | pages:107-125
    Details
    Language: English
    Pages: 1 Online-Ressource (19 p.) , 16 x 23cm.
    Titel der Quelle: Higher Education Management and Policy
    Angaben zur Quelle: Vol. 24, no. 3, p. 107-125
    Angaben zur Quelle: volume:24
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:107-125
    Keywords: Education ; Turkey
    Abstract: This study explores the extent to which European lecturers experience barriers to participation in the Erasmus programme in relation to Turkey. The evidence indicates that, although the number of Turkish lecturers who participate in the programme has constantly been increasing, mobility from the European Union (EU) to Turkey is low. A question arises as to what measures should be taken to reduce obstacles to the academic mobility and to improve attractiveness to the Turkish higher education institutions (HEIs) to European academics. In order to understand how mobility might be increased, the study investigates key drivers and barriers that might hinder mobility and draws conclusions about ways to improve participation.
    DOI: 10.1787/hemp-24-5jz8tqsdl96j
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Increasing participation and attainment in higher education in Australia : The early effects of a “demand-driven” system (2014)
    Paris : OECD Publishing
    In:  Higher Education Management and Policy Vol. 24, no. 3, p. 145-160 | volume:24 | year:2014 | number:3 | pages:145-160
    Details
    Language: English
    Pages: 1 Online-Ressource (16 p.) , 16 x 23cm.
    Titel der Quelle: Higher Education Management and Policy
    Angaben zur Quelle: Vol. 24, no. 3, p. 145-160
    Angaben zur Quelle: volume:24
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:145-160
    Keywords: Education ; Australia
    Abstract: This article examines the early outcomes of the policy reforms that aim to increase substantially the proportion of Australians with a bachelor’s degree and improve equity of access. The changes rely on student choices dictating the flow and overall volume of government funding. The authors analyse the new policies and their implications for students and higher education institutions, focussing on: i) the initial evidence of impact on student numbers and the nature of the patterns of growth; ii) the effects on equity and the mix of students enrolled, both overall and between institutions; iii) the impact of increasing enrolments on government fiscal constraints and the pressure on student charges; iv) ensuring learning outcomes for all students and high-level outcomes for the most capable; and v) the role of universities and the place of other higher education providers in an increasingly diverse system.
    DOI: 10.1787/hemp-24-5jz8tqsd095g
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    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Benchmarking university governance in the MENA region (2014)
    Paris : OECD Publishing
    In:  Higher Education Management and Policy Vol. 24, no. 3, p. 7-36 | volume:24 | year:2014 | number:3 | pages:7-36
    Details
    Language: English
    Pages: 1 Online-Ressource (30 p.) , 16 x 23cm.
    Titel der Quelle: Higher Education Management and Policy
    Angaben zur Quelle: Vol. 24, no. 3, p. 7-36
    Angaben zur Quelle: volume:24
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:7-36
    Keywords: Education
    Abstract: How higher education institutions are managed is one of the most decisive factors in achieving institutional goals. The key role that university governance plays in the improvement of education quality has been the focus of attention in MENA economies since 2009. In this article, the authors present the findings of a screening tool developed as a benchmarking exercise that assesses the extent to which universities in the MENA region are following governance practices aligned with their institutional goals and international trends, and monitors their progress over time. They present the results of testing the methodology of the screening tool in a sample of universities in Egypt, Morocco, the PalestinianAuthority and Tunisia comparing them across five dimensions: 1) context, mission and goals; 2) management orientation; 3) autonomy; 4) accountability; and 5) participation. The findings highlight vivid differences, especially notable in between private and public institutions.
    DOI: 10.1787/hemp-24-5jz8tqsdwplw
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    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    Does culture affect post-secondary education choices? (2014)
    Paris : OECD Publishing
    In:  Higher Education Management and Policy Vol. 24, no. 3, p. 57-85 | volume:24 | year:2014 | number:3 | pages:57-85
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 16 x 23cm.
    Titel der Quelle: Higher Education Management and Policy
    Angaben zur Quelle: Vol. 24, no. 3, p. 57-85
    Angaben zur Quelle: volume:24
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:57-85
    Keywords: Education
    Abstract: This paper first discusses the theoretical approaches regarding the choice of participating in post-secondary (or “higher”) education, starting with a presentation of the standard neoclassical economics approach, and then adding concepts taken from the emerging behavioural economics literature to take into account “cultural” factors that affect access. The paper then presents the results of an empirical analysis based on a very rich Canadian dataset, the Youth in Transition Survey, which follows youth from ages 15 to 25. It includes remarkably detailed information on family and other background factors, as well as schooling experiences, which provides evidence that points to the importance of cultural influences on PSE choices. Policy implications are then discussed.
    DOI: 10.1787/hemp-24-5jz8tqsdq3jb
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    MPI Ethno. Forsch.
  • 6
    Online Resource
    Online Resource
    Managing change in higher education institutions in Tanzania : A historical perspective (2014)
    Paris : OECD Publishing
    In:  Higher Education Management and Policy Vol. 24, no. 3, p. 127-144 | volume:24 | year:2014 | number:3 | pages:127-144
    Details
    Language: English
    Pages: 1 Online-Ressource (18 p.) , 16 x 23cm.
    Titel der Quelle: Higher Education Management and Policy
    Angaben zur Quelle: Vol. 24, no. 3, p. 127-144
    Angaben zur Quelle: volume:24
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:127-144
    Keywords: Education ; Tanzania, United Republic of
    Abstract: This paper examines the history of the management of the higher education sector in Tanzania. It reveals that government policies and management styles throughout the period from 1961 to the early 2000s created a culture of resistance within the higher education institutions, leading to struggles and many attempts to change the management of the sector. The authors analyse the effects of management practices in higher education and propose a model of institutional change that yields positive outcomes based on institutional needs and those of the academic faculty members.
    DOI: 10.1787/hemp-24-5jz8tqsd1vjh
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    MPI Ethno. Forsch.
  • 7
    Online Resource
    Online Resource
    The professionalisation of degree courses in France : New issues in an old debate (2014)
    Paris : OECD Publishing
    In:  Higher Education Management and Policy Vol. 24, no. 3, p. 87-105 | volume:24 | year:2014 | number:3 | pages:87-105
    Details
    Language: English
    Pages: 1 Online-Ressource (19 p.) , 16 x 23cm.
    Titel der Quelle: Higher Education Management and Policy
    Angaben zur Quelle: Vol. 24, no. 3, p. 87-105
    Angaben zur Quelle: volume:24
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:87-105
    Keywords: Education ; France
    Abstract: In this article, the author discusses the professionalisation of university courses, noting that there are two different views concerning the mission of universities: the dissemination of knowledge and training highly skilled workers to benefit national economies. He explains that in France, for many years, due to the singularity of the organisation of its higher educational system, it was assumed that universities were not concerned with the professionalisation of degree courses. But from the 1960s onwards, there was a change that consisted in introducing vocational courses into universities. This movement is taking on a new form in the 2010s: the aim is to professionalise general courses to improve young graduates’ employability. To achieve this goal, the state provides subsidies to universities, partly on the basis of the employment rate of graduates. The author concludes that this situation may prove untenable for universities.
    DOI: 10.1787/hemp-24-5jz8tqsdn4s1
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  • 8
    Online Resource
    Online Resource
    Foreword (2014)
    Paris : OECD Publishing
    In:  Higher Education Management and Policy Vol. 24, no. 3, p. 3-4 | volume:24 | year:2014 | number:3 | pages:3-4
    Details
    Language: English
    Pages: 1 Online-Ressource (2 p.) , 16 x 23cm.
    Titel der Quelle: Higher Education Management and Policy
    Angaben zur Quelle: Vol. 24, no. 3, p. 3-4
    Angaben zur Quelle: volume:24
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:3-4
    Keywords: Education
    Abstract: The Higher Education Management and Policy journal was first published in 1977 under the title International Journal of Institutional Management in Higher Education, then Higher Education Management from 1989 to 2001.
    DOI: 10.1787/hemp-24-5jz8tqsg4qnx
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  • 9
    Online Resource
    Online Resource
    Comparing international student and institutional objectives and institutional objectives : Implications for institutional strategy (2014)
    Paris : OECD Publishing
    In:  Higher Education Management and Policy Vol. 24, no. 3, p. 37-55 | volume:24 | year:2014 | number:3 | pages:37-55
    Details
    Language: English
    Pages: 1 Online-Ressource (19 p.) , 16 x 23cm.
    Titel der Quelle: Higher Education Management and Policy
    Angaben zur Quelle: Vol. 24, no. 3, p. 37-55
    Angaben zur Quelle: volume:24
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:37-55
    Keywords: Education ; Canada
    Abstract: Globalisation of higher education is critical to achieving many of higher education’s highest goals. This paper analyses the results of a survey of over 5000 Indian private high-school students (Skinkle and Embleton, 2011) revealing that 21% are seriously considering international education (IE). Those considering IE often stated their motivations as including improving leadership skills, meeting new people and giving back to society. There is however little research concerning the goals (and practices) of higher education institutions in relation to the aspirations of IE students. A primary motivation for many institutions is financial. The authors integrate the results of the survey with an empirical study of 65 Canadian professorial and administrative leaders at both colleges and universities, from 54 diverse institutions across Canada, to provide critical analyses of perceived benefits, threats and desired outcomes of IE in higher education. Strategic imperatives for IE management are presented.
    DOI: 10.1787/hemp-24-5jz8tqsds535
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  • 10
    Online Resource
    Online Resource
    Managing the oversight of international branch campuses in higher education (2014)
    Paris : OECD Publishing
    In:  Higher Education Management and Policy Vol. 24, no. 3, p. 161-176 | volume:24 | year:2014 | number:3 | pages:161-176
    Details
    Language: English
    Pages: 1 Online-Ressource (16 p.) , 16 x 23cm.
    Titel der Quelle: Higher Education Management and Policy
    Angaben zur Quelle: Vol. 24, no. 3, p. 161-176
    Angaben zur Quelle: volume:24
    Angaben zur Quelle: year:2014
    Angaben zur Quelle: number:3
    Angaben zur Quelle: pages:161-176
    Keywords: Education
    Abstract: Over the past two decades, many colleges and universities established physical presences in foreign countries. The development of such foreign educational outposts has meant that institutions have had to learn how to manage across geopolitical borders. This study used interviews with senior officials at institutions operating one or more international branch campuses to identify the three primary areas of oversight of concern to multinational universities: faculty, curriculum and finances. In each of these areas, the authors identify differing managerial strategies used by institutions and explore how these strategies relate to whether the branch is viewed as an integrated or separated component of the institution’s governance structure.
    DOI: 10.1787/hemp-24-5jz8tqscxk25
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  • 11
    Online Resource
    Online Resource
    Examens OCDE sur la coopération pour le développement : Suisse 2013 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264196339
    Language: French
    Pages: Online-Ressource (148 p.) , ill.
    Series Statement: Examens de l'OCDE sur la coopération pour le développement
    Parallel Title: Parallelausg. OECD Development Co-operation Peer Reviews; Switzerland 2013
    DDC: 338.9
    Keywords: Development ; Switzerland ; Electronic books
    Abstract: Cette examen évalue les politiques et les programmes d’aide au développement de la Suisse pour les dernières cinq années. Il couvre dans leur globalité les activités de coopération pour le développement et d’aide humanitaire en les replaçant dans le système envisagé dans son entier.
    DOI: 10.1787/9789264196339-fr
    URL: Volltext
    URL: lizenzpflichtig
    URL: Volltext
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  • 12
    Online Resource
    Online Resource
    Guide TALIS 2013 à l'intention des enseignants : Enquête internationale sur l'enseignement et l'apprentissage (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264216143
    Language: French
    Pages: Online-Ressource , ill.
    Series Statement: TALIS
    Parallel Title: Parallelausg. A Teachers' Guide to TALIS 2013; Teaching and Learning International Survey
    DDC: 370
    Keywords: Education ; Electronic books
    Abstract: L’Enquête internationale sur l’enseignement et l’apprentissage (TALIS) de l’OCDE est une enquête internationale à grande échelle portant sur les conditions de travail des enseignants et l’environnement d’apprentissage dans leurs établissements. Le Guide TALIS à l’intention des enseignants aide les enseignants et les chefs d’établissements à comprendre les résultats de l’enquête, tout en leur suggérant des possibilités de mesures pour améliorer l’enseignement et l’apprentissage au sein de leurs établissements.
    DOI: 10.1787/9789264216143-fr
    URL: Volltext
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  • 13
    Online Resource
    Online Resource
    What an inclusive recovery needs is more, and better, jobs (2014)
    Paris : OECD Publishing
    In:  OECD Observer
    Details
    Language: English
    Pages: 1 Online-Ressource (4 p.)
    Titel der Quelle: OECD Observer
    Keywords: Employment
    DOI: 10.1787/9297e1a3-en
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  • 14
    Online Resource
    Online Resource
    Réunion à haut niveau du CAD - Communiqué final 2014 (2014)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (10 p.)
    Series Statement: Best Practices in Development Co-operation
    Parallel Title: Parallele Sprachausgabe DAC High Level Meeting Final Communiqué 2014
    Keywords: Development
    Abstract: Les 15 et 16 décembre 2014, le Comité d'aide au développement (CAD) de l'OCDE est parvenu à un consensus important et historique sur la manière de moderniser son cadre statistique pour mesurer le financement du développement dans les pays en voie de développement. Il ouvre la voie aux ambitieux objectifs de développement durable (ODD).
    DOI: 10.1787/22894fb0-fr
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  • 15
    Online Resource
    Online Resource
    Improving social inclusion at the local level through the social economy : Designing an enabling policy framework (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2014/02
    Keywords: Urban, Rural and Regional Development ; Industry and Services
    Abstract: This report provides policy recommendations that flow from the findings and recommendations of four country studies on ‘Improving social inclusion at the local level through the social economy’, conducted by members of an OECD LEED review team in 2009 and 2010. The countries participating in this study were Korea, three voivodeships in Poland (of Małopolskie, Mazowieckie and Świętokrzyskie), two regions in France, Provence-Alpes-Côte d'Azur (PACA) and Alsace, and Slovenia. Extensive background material was provided by each country, including documentation by ministries responsible for poverty reduction and social inclusion through the development and promotion of social enterprise and the social economy.
    DOI: 10.1787/4f2988c2-en
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  • 16
    Online Resource
    Online Resource
    Energy Supply Security 2014 : Emergency Response of IEA Countries (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264218420
    Language: English
    Pages: Online-Ressource (604 p.)
    Keywords: Energy
    Abstract: Ensuring energy security is a core responsibility of the International Energy Agency and a priority for its member countries. To this end, the ability to respond quickly and effectively in the event of a supply disruption is essential. Energy Supply Security 2014: The Emergency Response of IEA Countries provides an overview of the most recent oil and natural gas emergency policy reviews of the 29 IEA member countries as well as those of key partners such as Chile, China, India and ASEAN. The publication assesses each country’s emergency arrangements for security of supply of oil and gas, their stockholding structure, demand restraint measures and fuel switching capacity, and also provides a summary of energy security best practices among the IEA membership and beyond. Although the IEA was initially created to focus on oil supply security, energy markets have evolved, with other fuels playing increasingly important roles in the global energy mix. Thus, natural gas is highlighted in this publication, including assessments of measures to respond to and offset potential supply disruptions. Due to the increasing dependence of modern societies on reliable and secure electricity supplies, this publication also includes an overview of the electricity security assessment framework recently developed by the IEA for the purposes of strengthening countries’ electricity security.
    DOI: 10.1787/9789264218420-en
    URL: Volltext
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  • 17
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    Test No. 473: In Vitro Mammalian Chromosomal Aberration Test (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224223
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 473; Essai d'aberration Chromosomique In Vitro chez les Mammifères
    Keywords: Environment
    Abstract: The purpose of the in vitro chromosome aberration test is to identify agents that cause structural chromosome aberrations in cultured mammalian somatic cells. Structural aberrations may be of two types: chromosome or chromatid. The in vitro chromosome aberration test may employ cultures of established cell lines, cell strains or primary cell cultures. Cell cultures are exposed to the test substance (liquid or solid) both with and without metabolic activation during about 1.5 normal cell cycle lengths. At least three analysable concentrations of the test substance should be used. At each concentration duplicate cultures should normally be used. At predetermined intervals after exposure of cell cultures to the test substance, the cells are treated with a metaphase-arresting substance, harvested, stained. Metaphase cells are analysed microscopically for the presence of chromosome aberrations.
    DOI: 10.1787/9789264224223-en
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  • 18
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    Test No. 474: Mammalian Erythrocyte Micronucleus Test (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224292
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 474; Le test de micronoyaux sur les érythrocytes de mammifères
    Keywords: Environment
    Abstract: The mammalian in vivo micronucleus test is used for the detection of damage induced by the test substance to the chromosomes or the mitotic apparatus of erythroblasts, by analysis of erythrocytes as sampled in bone marrow and/or peripheral blood cells of animals, usually rodents (mice or rats). The purpose of the micronucleus test is to identify substances (liquid or solid) that cause cytogenetic damage which results in the formation of micronuclei containing lagging chromosome fragments or whole chromosomes. An increase in the frequency of micronucleated polychromatic erythrocytes in treated animals is an indication of induced chromosome damage. Animals are exposed to the test substance by an appropriate route (usually by gavage using a stomach tube or a suitable intubation cannula, or by intraperitoneal injection). Bone marrow and/or blood cells are collected, prepared and stained. Preparations are analyzed for the presence of micronuclei. Each treated and control group must include at least 5 analysable animals per sex. Administration of the treatments consists of a single dose of test substance or two daily doses (or more). The limit dose is 2000 mg/kg/body weight/day for treatment up to 14 days, and 1000 mg/kg/body weight/day for treatment longer than 14 days.
    DOI: 10.1787/9789264224292-en
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  • 19
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    Test No. 487: In Vitro Mammalian Cell Micronucleus Test (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224438
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 487 ; Essai in vitro de micronoyaux sur cellules de mammifères
    Keywords: Environment
    Abstract: The in vitro micronucleus test is a genotoxicity test for the detection of micronuclei in the cytoplasm of interphase cells. Micronuclei may originate from acentric chromosome fragments (i.e. lacking a centromere), or whole chromosomes that are unable to migrate to the poles during the anaphase stage of cell division. The assay detects the activity of clastogenic and aneugenic test substances in cells that have undergone cell division during or after exposure to the test substance. This Test Guideline allows the use of protocols with and without the actin polymerisation inhibitor cytochalasin B. Cytochalasin B allows for the identification and selective analysis of micronucleus frequency in cells that have completed one mitosis, because such cells are binucleate. This Test Guideline also allows the use of protocols without cytokinesis block provided there is evidence that the cell population analysed has undergone mitosis.
    DOI: 10.1787/9789264224438-en
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  • 20
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    Le tourisme et l'économie créative (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222175
    Language: French
    Pages: Online-Ressource (182 p.)
    Parallel Title: Parallelausg. Tourism and the Creative Economy
    Keywords: Urban, Rural and Regional Development ; Industry and Services ; Austria ; China, People’s Republic ; Italy ; Japan ; Korea, Republic of ; New Zealand ; United States
    Abstract: Alors que l'importance de l'économie créative continue de croître, de fortes synergies entre le tourisme et les industries créatives émergent offrant ainsi un potentiel considérable pour amplifier la demande touristique et développer de nouveaux produits, expériences et marchés. Ces nouveaux liens entrainent le passage d’un modèle classique de tourisme culturel vers de nouveaux modèles de tourisme créatif basés sur la culture immatérielle et la création contemporaine. Ce rapport fait des proposition pour l'élaboration de politiques efficaces dans ce domaine, en s’appuyant sur la relation de plus en plus forte entre tourisme et secteurs créatifs. A partir d’études de cas récentes, il étudie également comment renforcer et valoriser ces liens pour générer davantage de valeur ajoutée. Des politiques actives sont nécessaires pour que les pays, les régions et les villes bénéficient au maximum des synergies entre tourisme et créativité. Les principales questions politiques sont analysées.
    DOI: 10.1787/9789264222175-fr
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  • 21
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    Test No. 489: In Vivo Mammalian Alkaline Comet Assay (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224179
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 4
    Parallel Title: Parallelausg. Essai n 489 ; Test des Comètes In Vivo en Conditions Alcalines sur Cellules de Mammifères
    Keywords: Environment
    Abstract: The in vivo alkaline single cell gel electrophoresis assay, also called alkaline Comet Assay is a method measuring DNA strand breaks in eukaryotic cells. Each treated group is composed of a minimum of 5 animals of one sex (or of each sex as appropriate). A positive and a vehicle control group are also used. Administration of the treatment consists of daily doses over duration of 2 days or more, ensuring the test chemical reaches the target tissue which can be the liver, the kidney or other tissues if justified. Tissues of interest are dissected and single cells/nuclei suspensions are prepared and embedded in agarose on slides. Cells/nuclei are treated with lysis buffer to remove cellular and/or nuclear membranes. The nuclear DNA in the agar is then subjected to electrophoresis at high pH. This results in structures resembling comets which by using suitable fluorescent stain, can be observed by fluorescent microscopy. Based on their size DNA fragments migrate away from the head to the tail, and the intensity of the comet tail relative to the total intensity (head plus tail) reflects the amount of DNA breakage.
    DOI: 10.1787/9789264224179-en
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  • 22
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    Lutter plus efficacement contre les pratiques fiscales dommageables, en prenant en compte la transparence et la substance (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225305
    Language: French
    Pages: Online-Ressource
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Countering Harmful Tax Practices More Effectively, Taking into Account Transparency and Substance
    Parallel Title: Parallelausg. Wirksamere Bekämpfung schädlicher Steuerpraktiken unter Berücksichtigung von Transparenz und Substanz
    Keywords: Taxation
    Abstract: Les régimes préférentiels demeurent une source de tension majeure. Les auteurs du rapport d’étape Lutter contre l’érosion de la base d’imposition et le transfert de bénéfices publié par l’OCDE en 2013 reconnaissent qu’il est nécessaire de combattre ces régimes plus efficacement et de recentrer les travaux du Forum sur les pratiques fiscales dommageables sur la substance et la transparence. Le présent rapport d’étape est un rapport dans lequel sont décrits les progrès accomplis à ce jour.
    DOI: 10.1787/9789264225305-fr
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  • 23
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    Mainstreaming Cross-cutting Issues : Seven Lessons from DAC Peer Reviews (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264205147
    Language: English
    Pages: Online-Ressource (38 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Keywords: Development
    Abstract: Gender equality and the environment are treated as cross-cutting issues in all DAC peer reviews in recognition of their importance in development co-operation. This report highlights some of the common themes and important lessons on mainstreaming gender equality and the environment based on DAC members’ practices as documented in peer reviews, a number of donor evaluations as well as wider work across the OECD.
    DOI: 10.1787/9789264205147-en
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  • 24
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    Engaging with the Public : Twelve Lessons from DAC Peer Reviews (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264226739
    Language: English
    Pages: Online-Ressource (64 p.)
    Series Statement: OECD Development Co-operation Peer Reviews
    Keywords: Development
    Abstract: This booklet highlights key lessons learned on engaging with the public based on DAC members’ practices as documented in peer reviews, DevCom’s reports and publications and wider work from across the OECD. It includes examples from DAC members’ experiences and sketches out challenges they continue to face as they move toward more strategic, effective and innovative engagement with citizens and taxpayers on development co-operation.
    DOI: 10.1787/9789264226739-en
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  • 25
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    Neutralisierung der Effekte hybrider Gestaltungen (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223387
    Language: German
    Pages: Online-Ressource (100 p.) , ill.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Neutralising the Effects of Hybrid Mismatch Arrangements
    Keywords: Taxation
    Abstract: Dieser Bericht enthält Empfehlungen für nationale Regeln zur Neutralisierung des Effekts hybrider Gestaltungen sowie für entsprechende Änderungen des OECD-Musterabkommens. Wenn sie in nationales Recht umgesetzt sind, werden die Empfehlungen in Teil 1 des Berichts die Effekte von grenzüberschreitenden hybriden Gestaltungen neutralisieren, die zu Mehrfachabzügen ein und desselben Betriebsausgabenpostens bzw. zu einem Betriebsausgabenabzug in einem Staat ohne entsprechende Einnahmenbesteuerung in einem anderen Staat führen. Teil 1 des Berichts wird durch einen Kommentar ergänzt werden, der die empfohlenen Regeln erklären und ihre Anwendung anhand konkreter Beispiele erläutern soll. In Teil 2 des Berichts werden Änderungen des Musterabkommens vorgeschlagen, die gewährleisten sollen, dass hybriden Rechtsträgern (einschließlich doppelt ansässiger Rechtsträger) die Vorteile von Steuerabkommen nur dann gewährt werden, wenn dies tatsächlich angemessen ist. Des Weiteren wird in Teil 2 auf das Zusammenspiel zwischen dem OECD-Musterabkommen und den in Teil 1 empfohlenen nationalen Regeln eingegangen.
    DOI: 10.1787/9789264223387-de
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  • 26
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    Guidance on Developing Safety Performance Indicators For Industry (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221741
    Language: English
    Pages: Online-Ressource (156 p.)
    Series Statement: Series on Chemical Accidents
    Keywords: Environment
    Abstract: This Guidance on Developing Safety Performance Indicators (“Guidance on SPI”) was prepared to assist enterprises that wish to implement and/or review Safety Performance Indicator Programmes. The three chapters in this Guidance are designed to help enterprises better understand safety performance indicators, and how to implement SPI Programmes. Specifically, Chapter 1 provides important background information on the Guidance and on SPIs more generally including (i) a description of the target audience for this Guidance, (ii) defi nitions of SPIs and related terms, and (iii) insights on the reasons for implementing an SPI Programme. Chapter 2 sets out a seven-step process for implementing an SPI Programme, along with three examples of how different types of enterprises might approach the establishment of such a Programme. These seven steps build on the experience of a number of enterprises in the UK that worked with the Health and Safety Executive to develop a practical approach for applying performance indicators. Chapter 3 provides additional support for the development of an SPI Programme by setting out a menu of possible elements (targets, outcome indicators and activities indicators). This menu is extensive in light of the different types of potentially interested enterprises, recognising that each enterprise will likely choose only a limited number of the elements to monitor its key areas of concern. Furthermore, it is understood that an enterprise may decide to implement an SPI Programme in steps, focusing fi rst on only a few priority areas, and then expanding and amending its Programme as experience is gained. Annexes provide further support with an expanded explanation of metrics and a summary of targets, along with a glossary, a list of selected references and a copy of the Guiding Principles’ “Golden Rules.”
    DOI: 10.1787/9789264221741-en
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  • 27
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    Test No. 310: Ready Biodegradability - CO2 in sealed vessels (Headspace Test) (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224506
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 3
    Parallel Title: Parallelausg. Essai n 310 ; Biodégradabilité facile - dégagement de CO2 dans des flacons hermétiquement clos (essai de l'espace libre au-dessus du liquide)
    Keywords: Environment
    Abstract: This Test Guideline is a screening method for the evaluation of ready biodegradability of chemicals. The test substance, normally at 20 mg C/L, as the sole source of carbon and energy, is incubated (during 28 days normally) in sealed bottles with aerobic condition containing a buffer-mineral salts medium, which has been inoculated with a mixed population of micro-organisms. In order to check the test procedure, a reference substance (aniline, sodium benzoate or ethylene glycol and 1-octanol) of known biodegradability should be tested in parallel. It is recommended that triplicate bottles be analysed after a sufficient number of time intervals. Also at least five test bottles (from test vessels, blank controls, and vessels with the reference substance) are analysed at the end of the test, to enable 95% confidence intervals to be calculated for the mean percentage biodegradation value. The CO2 evolution resulting from the ultimate aerobic biodegradation of the test substance is determined by measuring the Inorganic Carbon (IC) produced in the test bottles in excess of that produced in blank vessels containing inoculated medium only. The extent of biodegradation is expressed as a percentage of the theoretical maximum IC production (ThIC), based on the quantity of test substance added initially. Biodegradation 〉60% ThIC within the 10-d window in this test demonstrates that the test substance is readily biodegradable under aerobic conditions.
    DOI: 10.1787/9789264224506-en
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    Report of the OECD workshop on Integrated Pest Management (IPM) - Strategies for the adoption and Implementation of IPM in Agriculture Contributing to the Sustainable Use of Pesticides and to Pesticide Risk Reduction (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221635
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: Series on Pesticides and Biocides no.70
    Keywords: Environment
    Abstract: This document is the report of the “OECD Workshop on Integrated Pest Management (IPM) - Strategies for the adoption and implementation of IPM in agriculture contributing to the sustainable use of pesticides and to pesticide risk reduction”, that took place on 16 19 October 2011, in Berlin, Germany, and was chaired by Dr. Wolfgang Zornbach of the German Federal Ministry of Food, Agriculture and Consumer Protection. The developed detailed recommendations for promoting and facilitating the adoption and implementation of IPM strategies and for encouraging appropriate stakeholders to use IPM tools and measures. The workshop was planned in the framework of the “OECD Strategic Approach in Pesticide Risk Reduction”. It addressed the following four main issues: technology and Information, economics and market access, policies and strategies and measurements and impact. This report includes the outcomes of the workshop discussions, as well as the overall workshop conclusions (Section 4) and recommendations (Section 5) targeted at governments, all stakeholders and OECD.
    DOI: 10.1787/9789264221635-en
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  • 29
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    Measures of Tax Compliance Outcomes : A Practical Guide (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223233
    Language: English
    Pages: Online-Ressource (96 p.)
    Parallel Title: Erscheint auch als Measures of tax compliance outcomes
    Keywords: Steuermoral ; Messung ; Taxation
    Abstract: This study provides practical guidance to revenue bodies wishing to enhance and enrich their existing measures with timely measures of compliance outcomes. The study shares experiences of what has worked for revenue bodies, what challenges have been faced and how they might be overcome.
    DOI: 10.1787/9789264223233-en
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  • 30
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    Instructions relatives aux aspects intéressant les prix de transfert des actifs incorporels (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225350
    Language: French
    Pages: Online-Ressource
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Guidance on Transfer Pricing Aspects of Intangibles
    Keywords: Taxation
    Abstract: Le présent livrable contient des propositions de révisions des Principes de l’OCDE applicables en matière de prix de transfert destinées à faire en sorte que les prix de transfert soient conformes à la création de valeur en matière d’actifs incorporels. Ces propositions visent à clarifier la définition des actifs incorporels ainsi qu’à fournir des instructions concernant les transferts entre parties liées, y compris les transactions portant sur des actifs incorporels et la prise en compte, au regard des prix de transfert, des caractéristiques des marchés locaux et des synergies entre sociétés. Certaines questions concernant les prix de transfert des actifs incorporels sont étroitement liées à d’autres questions qui doivent être traitées en 2015, ayant trait en particulier à la répartition des risques entre les membres d’un groupe d’entreprises multinationales et à la requalification des transactions. C’est à cause des liens entre ces questions que certaines sections du présent livrable sont amenées à évoluer et ne seront finalisées qu’en 2015.
    DOI: 10.1787/9789264225350-fr
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    Compact City Policies: Korea : Towards Sustainable and Inclusive Growth (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225503
    Language: English
    Pages: Online-Ressource (208 p.)
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Compact city policies
    RVK:
    RR 71627
    Keywords: Nachhaltige Stadtentwicklung ; Südkorea ; Urban, Rural and Regional Development ; Korea, Republic of ; Südkorea ; Stadtplanung ; Nachhaltigkeit
    Abstract: This report examines Korea's urban policies and offers customised policy recommendations based on the OECD publication, Compact City Policies (2012). Some Korean policies, such as urban regeneration, new town development or multi-modal transfering centers, have implicitly implemented compact city polices to a certain degree. However, there are still issues - including urban sprawl, unbalanced socio-economic levels and environmental challenges - which can be threats to urban competitiveness. An appropriate set of compact city polices, such as environmental friendly urban regeneration, mixed land use, polices to offset the side effects of compact development, strong management of transport demands, and governance enforcement, can accelerate Korean cities' sustainable development.
    DOI: 10.1787/9789264225503-en
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  • 32
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    Essai n 473: Essai d'aberration Chromosomique In Vitro chez les Mammifères (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224278
    Language: French
    Pages: Online-Ressource
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 473; In Vitro Mammalian Chromosomal Aberration Test
    Keywords: Environment
    Abstract: Le but de l'essai in vitro d'aberration chromosomique est d'identifier les agents qui causent des aberrations chromosomiques structurales dans les cellules mammifères cultivées. Les aberrations structurales peuvent être de deux types : chromosomiques ou chromatidiques. L'essai in vitro d'aberration chromosomique peut utiliser des cultures de lignées cellulaires établies, des souches cellulaires ou des cultures de cellules primaires. Des cultures cellulaires sont exposées à la substance d'essai (liquide ou solide) avec et sans activation métabolique pendant environ 1.5 fois le cycle cellulaire normal. Au moins trois concentrations analysables de la substance d'essai devraient être employées. Il faut normalement réaliser les cultures en doublon à chaque niveau de dose. À intervalles prédéterminés après exposition des cultures de cellules à la substance d'essai, les cellules sont traitées avec une substance qui bloque la métaphase, récoltées et teintées. Les cellules métaphasiques sont analysées au microscope pour déceler les aberrations chromosomiques.
    DOI: 10.1787/9789264224278-fr
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    Energy Policies of IEA Countries: European Union 2014 Review (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264190832
    Language: English
    Pages: Online-Ressource
    Series Statement: Energy Policies of IEA Countries
    Keywords: Energy ; European Union
    Abstract: In October 2014, the European Union (EU) set ambitious climate and energy targets for 2030, confirming its global leadership on climate change. But while the targets are in place, the legal framework to implement them is yet to be developed. Energy Policies of IEA Countries: European Union – 2014 provides recommendations on how the targets can be reached in a cost-effective and integrated way, while fostering the competitiveness and energy security of the European Union. The recommendations build on the lessons learned since the first IEA in-depth review of the European Union in 2008. Since then, EU energy policy has been driving energy market integration, cross-border trade and the implementation of energy and climate targets by 2020. The European Union is a global leader in transitioning towards a low-carbon economy: Europe’s unprecedented renewable energy boom, its action on energy efficiency and the economic downturn have all contributed to a drop in greenhouse gas emissions. However, energy security concerns have increased. Ageing nuclear and coal plants will be shut, and EU energy systems and markets must accommodate growing shares of variable renewable energy. The European Union seeks to foster access to diversified gas and oil supplies to reduce dependence on single suppliers. Making the most of its diversity, the European Union must strengthen the internal energy market to enhance both its energy security and the competitiveness of its industry. Yet, important interconnections are missing, and, despite the opening of the wholesale market and decreasing prices , concentrated and regulated retail markets do not deliver benefits to consumers. As member states adopt different decarbonisation pathways and energy policy choices, a strong “Energy Union” is needed with effective energy market rules and policies that support the development of low-carbon technologies, within the new energy and climate policy framework for 2030.
    DOI: 10.1787/9789264190832-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Montserrat 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217768
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Montserrat 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Montserrat ; Taxation ; Montserrat
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Montserrat. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217768-en
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    The Size and Sectoral Distribution of SOEs in OECD and Partner Countries (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264215610
    Language: English
    Pages: Online-Ressource (68 p.) , ill.
    Parallel Title: Erscheint auch als The size and sectoral distribution of SOEs in OECD and partner countries
    DDC: 332
    Keywords: Öffentliches Unternehmen ; Betriebsgröße ; Betriebsgrößenstruktur ; Branche ; OECD-Staaten ; Welt ; Finance and Investment ; Industry and Services
    Abstract: This report analyses a dataset detailing the size of national state-owned enterprise (SOE) sectors (by number, value and employment) and their composition by sector and corporate forms. The data relates to end-2012 and is based on questionnaire responses from government delegates to the OECD Working Party on State Ownership and Privatisation Practices. The authorities of 34 countries (of which 31 OECD member and three partner countries) contributed to the dataset.
    DOI: 10.1787/9789264215610-en
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  • 36
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    Economies interconnectées : Comment tirer parti des chaînes de valeur mondiales (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264201842
    Language: French
    Pages: Online-Ressource (290 p.) , ill.
    Parallel Title: Parallelausg. Interconnected Economies; Benefiting from Global Value Chains
    Keywords: Finance and Investment ; Science and Technology ; Trade ; Industry and Services
    Abstract: Cette publication examine comment les chaînes de valeur mondiales ont évolué et les défis politiques qu'elles ont engendrés.
    DOI: 10.1787/9789264201842-fr
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  • 37
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    Essai n 239 : Essai de Toxicité sur Myriophyllum Spicatum dans un Système Eau-Sédiment (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224162
    Language: French
    Pages: Online-Ressource
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 2
    Parallel Title: Parallelausg. Test No. 239; Water-Sediment Myriophyllum Spicatum Toxicity Test
    Keywords: Environment
    Abstract: Cette ligne directrice vise à évaluer la toxicité des produits chimiques sur le développement des plantes aquatiques à racines (Myriophyllum spicatum) cultivées dans un système eau-sédiment. L’apex d’individus sains et sans fleur sont mis en pot dans un sédiment synthétique normalisé complété par des nutriments et soumis à au moins 5 concentrations différentes du produit chimique d’essai pendant une période de 14 jours. On utilise au minimum 6 réplicats pour les témoins et 4 réplicats pour chaque concentration d’essai. Les variables quantitatives mesurées sont la longueur de la tige et l’évolution du poids frais et sec, et les variables mesurées qualitatives sont la présence ou non de chlorose, et la nécrose ou les anomalies de croissance. On détermine le taux de croissance spécifique (r) et le rendement (y), qui sont ensuite utilisés pour obtenir la CxEr et la CxEy (x pouvant être par exemple 10, 20, 50). De plus, la concentration minimale avec effet observé (CMEO) et la concentration sans effet observé (CSEO) peuvent être déterminées par calcul statistique.
    DOI: 10.1787/9789264224162-fr
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  • 38
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    Essai n 310 : Biodégradabilité facile - dégagement de CO2 dans des flacons hermétiquement clos (essai de l'espace libre au-dessus du liquide) (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224513
    Language: French
    Pages: Online-Ressource
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 3
    Parallel Title: Parallelausg. Test No. 310; Ready Biodegradability - CO2 in sealed vessels (Headspace Test)
    Keywords: Environment
    Abstract: Cette Ligne directrice est une méthode de dépistage pour l'évaluation de la biodégradabilité facile de substance chimique. La substance d'essai, normalement à 20 mg C/L, représentant la seule source de carbone et d’énergie, est incubée (pendant 28 jours normalement) dans des bouteilles scellées, en aérobiose, contenant un milieu tampon composé de sels minéraux, dans lequel a été ensemencée une population mixte de micro-organismes. Afin de vérifier la procédure d'essais, une substance de référence (éthylèneglycol, benzoate de sodium ou aniline et 1-octanol), à la biodégradabilité connue, doit être testée en parallèle. On recommande d’analyser trois réplicats de flacon après un nombre suffisant d'intervalles de temps. De même, au moins cinq flacons (les flacons d'essai, les flacons témoins blanc, et les flacons avec la substance de référence) sont analysés à la fin de l'essai, afin de calculer les intervalles de confiance à 95% pour le pourcentage moyen de biodégradation. L'évolution de CO2 dégagé par la biodégradation aérobie finale de la substance d'essai est déterminée en mesurant l’excèdent de carbone inorganique (CI) produit dans les flacons d'essai par rapport à celui produit dans les flacons témoins blanc ne contenant que le milieu ensemencé. Le degré de biodégradation est exprimé en pourcentage de la production maximale théorique de CI (ThCI), basé sur la quantité de substance d'essai ajoutée au départ. Une biodégradation 〉60% de la ThCI, dans l’intervalle de 10 jours au cours de cet essai, démontre que la substance d'essai est facilement biodégradable en aérobiose.
    DOI: 10.1787/9789264224513-fr
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  • 39
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    Test No. 238: Sediment-Free Myriophyllum Spicatum Toxicity Test (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224131
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Guidelines for the Testing of Chemicals, Section 2
    Parallel Title: Parallelausg. Essai n 238 ; Essai de Toxicité sur Myriophyllum Spicatum dans un Système Sans Sédiment
    Keywords: Environment
    Abstract: This Test Guideline is designed to assess the toxicity of chemicals on the growth of submerged aquatic plants Myriophyllum spicatum growing in a sediment-free test system. In a modified Andrews’ medium Myriophyllum spicatum plant cultures are exposed to at least five different concentrations of the test chemical over a period of 14 days. A minimum of 10 replicates for the controls and 5 replicates for each test concentration should be used. The measured variables include growth of shoot length, of lateral branches and roots, development of fresh and dry weight, increase of whorls. Both average specific growth rate (r) and yield (y) are determined and then used to expressed ErCx and EyCx respectively (x can be eg. 10,20,50) In addition, the lowest observed effect concentration (LOEC) and the no observed effect concentration (NOEC) may be statistically determined.
    DOI: 10.1787/9789264224131-en
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    Perspectivas de la OCDE sobre ciencia, tecnología e industria 2014 (Version abreviada) : Informe Iberoamericano (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264226487
    Language: Spanish
    Pages: Online-Ressource (96 p.)
    Parallel Title: Parallelausg. OECD Science, Technology and Industry Outlook 2014
    Keywords: Science and Technology ; Industry and Services
    Abstract: La ciencia, la tecnología y la innovación (CTI) son factores decisivos para lograr un desarrollo social y económico sostenible. La OCDE hace recomendaciones de política basadas en evidencia acerca de la aportación de la CTI a las metas de crecimiento, empleo, sustentabilidad y bienestar de las naciones. Los países de Iberoamérica han estado trabajando de cerca con la OCDE sobre diversos aspectos de CTI y ahora, a propósito de la Reunión de Ministros y Altas Autoridades de Ciencia, Tecnología e Innovación, a celebrarse el 27 y 28 de noviembre en la ciudad de Puebla, México, la Organización ha preparado el presente Informe Iberoamericano, que se deriva de su OECD Science, Technology and Industry Outlook 2014. Su finalidad es informar a los responsables del diseño de políticas de CTI de la región, así como a representantes y analistas del sector empresarial, sobre los cambios recientes y próximos en los modelos mundiales de CTI. Asimismo, destaca las posibles implicaciones actuales y futuras de las políticas de CTI de los países a nivel tanto global como nacional.
    DOI: 10.1787/9789264226487-es
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    Measuring the Digital Economy : A New Perspective (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221796
    Language: English
    Pages: Online-Ressource (160 p.)
    Parallel Title: Parallelausg. Measuring the Digital Economy; A New Perspective (Chinese version)
    Parallel Title: Erscheint auch als Measuring the digital economy
    DDC: 381/.142
    RVK:
    QR 760
    Keywords: Internetnutzung ; IKT-Sektor ; Messung ; OECD-Staaten ; Governance ; Science and Technology ; Bericht ; Statistik ; OECD ; Electronic Commerce ; Neue Medien ; Evaluation
    Abstract: The growing role of the digital economy in daily life has heightened demand for new data and measurement tools. Internationally comparable and timely statistics combined with robust cross-country analyses are crucial to strengthen the evidence base for digital economy policy making, particularly in a context of rapid change. This report presents indicators traditionally used to monitor the information society and complements them with experimental indicators that provide insight into areas of policy interest. The key objectives of this publication are to highlight measurement gaps and propose actions to advance the measurement agenda.
    DOI: 10.1787/9789264221796-en
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  • 42
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    OECD Territorial Reviews: Ukraine 2013 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264204836
    Language: English
    Pages: Online-Ressource (180 p.)
    Series Statement: OECD Territorial Reviews
    Parallel Title: Erscheint auch als OECD OECD territorial reviews
    Keywords: Regionalentwicklung ; Regionalplanung ; Regionales Wachstum ; Ukraine ; Governance ; Urban, Rural and Regional Development ; Ukraine ; Wirtschaftsentwicklung ; Regionalplanung
    Abstract: This review addresses the territorial dimension of a range of policy challenges in the Ukraine, including Urkraine's productivity challenge, large inter-regional disparities, and need for decentralisation.
    DOI: 10.1787/9789264204836-en
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  • 43
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    Science, Technology and Innovation in Viet Nam (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264213500
    Language: English
    Pages: Online-Ressource (232 p.)
    Series Statement: OECD Reviews of Innovation Policy
    Parallel Title: Erscheint auch als Science, technology and innovation in Viet Nam
    Keywords: Innovation ; Technischer Fortschritt ; Technologiepolitik ; Vietnam ; Science and Technology ; Industry and Services ; Viet Nam ; Vietnam ; Technischer Fortschritt
    Abstract: This book offers a comprehensive assessment of the innovation system of Viet Nam, focusing on the role of government and providing concrete recommendations on how to improve policies that affect innovation and R&D performance.
    DOI: 10.1787/9789264213500-en
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  • 44
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    Spain: From Administrative Reform to Continuous Improvement (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210592
    Language: English
    Pages: Online-Ressource (320 p.) , ill.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallelausg. España; de la Reforma de la Administración a la Mejora Continua
    Parallel Title: Erscheint auch als Spain
    DDC: 658.408
    Keywords: Regierung ; Governance-Ansatz ; Verwaltungsreform ; Spanien ; Governance ; Spain
    Abstract: This comprehensive review of public governance in Spain finds that it shares with other OECD countries the need for a whole-of-government approach to reform. This is especially needed given Spain’s high degree of decentralisation and institutional fragmentation throughout the public sector. The experience of OECD countries with administrative reform is that it is successful when it is not perceived as a one-off exercise, but rather as a process of continuous improvement to constantly identify waste, shortcomings, and opportunities to do things better. This is particularly relevant for the public administration to become a positive influence for growth and overcome the effects of the financial crisis Spain has been through.
    DOI: 10.1787/9789264210592-en
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  • 45
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    Action Plan on Base Erosion and Profit Shifting (Russian version) (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264207837
    Language: Russian
    Pages: Online-Ressource (56 p.)
    Parallel Title: Parallelausg. Action Plan on Base Erosion and Profit Shifting
    Parallel Title: Parallelausg. Plan d'action concernant l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Aktionsplan zur Bekämpfung der Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallelausg. Plan de acción contra la erosión de la base imponible y el traslado de beneficios
    Parallel Title: Parallelausg. Plano de ação para o combate à erosão da base tributária e à transferência de lucros
    Keywords: Finance and Investment ; Taxation
    Abstract: Taxation is at the core of countries' sovereignty, but in recent years, multinational companies have avoided taxation in their home countries by pushing activities abroad to low or no tax jurisdictions. The G20 asked OECD to address this growing problem by creating this action plan to address base erosion and profit shifting. This plan identifies a series of domestic and international actions to address the problem and sets timelines for the implementation.
    DOI: 10.1787/9789264207837-ru
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    Employment and Skills Strategies in the United States (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209398
    Language: English
    Pages: Online-Ressource (100 p.) , ill.
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Erscheint auch als Employment and skills strategies in the United States
    Keywords: Erwerbstätigkeit ; Qualifikation ; Arbeitsmarktpolitik ; USA ; Employment ; Urban, Rural and Regional Development ; United States
    Abstract: How to stimulate growth and support job creation are two critical challenges that countries confront following the global financial crisis. The Local Economic and Employment Development (LEED) Programme of the OECD has developed international cross-comparative reviews on local job creation policies to examine the contribution of local labour market policy to boosting quality employment. Each country review examines the capacity of employment services and training providers to contribute to a long-term strategy which strengthens the resiliency of the local economy, increases skills levels and job quality. This report looks at the range of institutions and bodies involved in workforce and skills development in two states – California and Michigan. In-depth fieldwork focused on two local Workforce Investment Boards in each state: the Sacramento Employment and Training Agency (SETA); the Northern Rural and Training and Employment Consortium (NoRTEC); the Southeast Michigan Community Alliance (SEMCA); and the Great Lakes Bay Michigan Works. The report concludes with a number of recommendations and actions to promote job creation at the federal, state and local levels.
    DOI: 10.1787/9789264209398-en
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    OECD Framework for Regulatory Policy Evaluation (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264214453
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Parallel Title: Erscheint auch als Arndt-Bascle, Christiane OECD framework for regulatory policy evaluation
    Keywords: Regulierung ; Bewertung ; OECD-Staaten ; Governance
    Abstract: This publication provides countries with a Framework for Regulatory Policy Evaluation, an overview of evaluation practices in OECD countries and concrete examples. It also reports key findings of three expert papers on the evaluation of regulatory policy that informed the development of the Framework.
    DOI: 10.1787/9789264214453-en
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    Politiques en faveur des PME Afrique du Nord et Moyen-Orient 2014 : valuation sur la base du Small Business Act pour l'Europe (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221864
    Language: French
    Pages: Online-Ressource (416 p.)
    Parallel Title: Parallelausg. SME Policy Index; The Mediterranean Middle East and North Africa 2014; Implementation of the Small Business Act for Europe
    Keywords: Finance and Investment
    Abstract: Ce rapport fournit une évaluation des politiques publiques en faveur des PME, dans huit économies du Moyen-Orient et d'Afrique du Nord. L’évaluation est structurée selon les dix principes (dimensions) du Small Business Act pour l’Europe. Le rapport conclut que la région dans son ensemble a au cours des cinq dernières années progressé dans les domaines clés de la politique en faveur des PME en dépit de la crise politique et économique. Cependant, les progrès furent modestes, progressifs et inégaux entre les économies et les dimensions. Les progrès ont été plus marqués dans les économies ayant mis en place un cadre institutionnel solide et bien structuré pour leur politique en faveur des PME.
    DOI: 10.1787/9789264221864-fr
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    Risk Management and Corporate Governance (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264220102 , 9789264208636
    Language: English
    Pages: Online-Ressource (92 p.) , ill.
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als Risk management and corporate governance
    Keywords: Corporate Governance ; Risikomanagement ; Privatwirtschaft ; Öffentliches Unternehmen ; OECD-Staaten ; Norwegen ; Singapur ; Schweiz ; Finance and Investment ; Governance ; Industry and Services
    Abstract: This sixth peer review of the OECD Principles of Corporate Governance analyses the corporate governance framework and practices relating to corporate risk management, in the private sector and in state-owned enterprises. The review covers 26 jurisdictions and is based on a general survey of all participating jurisdictions in December 2012, as well as an in-depth review of corporate risk management in Norway, Singapore and Switzerland. The report finds that while risk-taking is a fundamental driving force in business and entrepreneurship, the cost of risk management failures is often underestimated, both externally and internally, including the cost in terms of management time needed to rectify the situation. The reports thus concludes that corporate governance should ensure that risks are understood, managed, and, when appropriate, communicated.
    DOI: 10.1787/9789264208636-en
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    L' eau et l'adaptation au changement climatique : Des politiques pour naviguer en eaux inconnues (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264200647
    Language: French
    Pages: Online-Ressource (128 p.) , ill.
    Series Statement: tudes de l'OCDE sur l'eau
    Series Statement: Études de l'OCDE sur l'eau
    Parallel Title: Parallelausg. Water and Climate Change Adaptation; Policies to Navigate Uncharted Waters
    Keywords: Environment
    Abstract: L’eau est le principal vecteur par lequel les effets du changement climatique se feront sentir, et la clé de la réussite des stratégies d’adaptation. Ce rapport propose des orientations aux responsables de l’action gouvernementale pour les aider à élaborer des mesures davantage en phase avec les priorités, répondant mieux aux besoins du moment, plus efficientes et plus équitables. Il décrit une approche de l’adaptation au changement climatique fondée sur les risques et promouvant la sécurité de l’eau. Il détaille également les principales tendances et présente les pratiques optimales mises en lumière par l’enquête sur les politiques relatives à l’eau et à l’adaptation au changement climatique, que l’OCDE a menée auprès de ses 34 pays membres et de la Commission européenne. Cette enquête est la première de ce type à analyser de façon systématique les enjeux du changement climatique pour les ressources en eau douce et les nouvelles réponses qu’y apportent les pouvoirs publics dans les pays de l’OCDE. Pour finir, le rapport évalue comment améliorer les incitations à gérer les risques liés à l’eau et comment rendre plus flexibles les politiques de l’eau et les stratégies de financement.
    DOI: 10.1787/9789264200647-fr
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Georgia 2014 : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217430
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Georgia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Georgien ; Taxation ; Georgia ; Georgien ; Steuer
    Abstract: This publication reviews the quality of Georgia's legal and regulatory framework for the exchange of information for tax purposes. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217430-en
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    OECD Development Co-operation Peer Reviews: Switzerland 2013 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264196322
    Language: English
    Pages: Online-Ressource (128 p.) , ill.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallelausg. Examens OCDE sur la coopération pour le développement ; Suisse 2013
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    DDC: 338.604809177
    Keywords: Entwicklungshilfe ; Schweiz ; Development ; Switzerland ; Bericht ; Schweiz ; Entwicklungshilfe
    Abstract: This book presents the findings of the OECD Development Assistance Committee's reviews of the individual development co-operation efforts Switzerland for 2013. It examines the development co-operation policies and programmes and performance of Switzerland, and examines both policy and implementation. It takse an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.
    DOI: 10.1787/9789264196322-en
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    Regierung und Verwaltung auf einen Blick 2013 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209541
    Language: German
    Pages: Online-Ressource (194 p.) , ill.
    Parallel Title: Parallelausg. Government at a Glance 2013
    Parallel Title: Parallelausg. Panorama des administrations publiques 2013
    Parallel Title: Parallelausg. Panorama de las Administraciones Públicas 2013
    Parallel Title: Parallelausg. Government at a Glance 2013; (Korean version)
    DDC: 351
    Keywords: Governance
    Abstract: Regierung und Verwaltung auf einen Blick 2013 enthält eine Reihe wichtiger Indikatoren für die Analyse und den internationalen Vergleich der Leistung des öffentlichen Sektors. Neben Indikatoren zu Staatseinnahmen, Staatsausgaben und Beschäftigung werden dabei auch wichtige Daten zu Ergebnissen und Wirkungen in den Bereichen Bildung und Gesundheitsversorgung vorgestellt. Regierung und Verwaltung auf einen Blick enthält außerdem Indikatoren zu entscheidenden Fragen der Staats- und Regierungsführung und der öffentlichen Verwaltung, z.B. zu transparenter Governance, Regulierungsrahmen, neuen Methoden der öffentlichen Dienstleistungserbringung sowie Personal- und Vergütungspolitik im öffentlichen Dienst. Die Messung der Leistungsfähigkeit des Staats gilt zwar schon seit langem als wichtige Voraussetzung für die Steigerung der Effektivität und Effizienz der öffentlichen Verwaltung, angesichts der Folgen der Wirtschaftskrise und der in vielen Ländern vorgenommenen Straffung der Fiskalpolitik sind die staatlichen Instanzen heute jedoch mehr denn je auf verlässliche Indikatoren angewiesen, um schwere Entscheidungen in voller Kenntnis der Sachlage treffen zu können und das Vertrauen in die staatlichen Institutionen wiederherzustellen.
    DOI: 10.1787/9789264209541-de
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    Regulatory Policy in Mexico : Towards a Whole-of-Government Perspective to Regulatory Improvement (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264203389
    Language: English
    Pages: Online-Ressource (212 p.)
    Series Statement: OECD Reviews of Regulatory Reform
    Parallel Title: Erscheint auch als Regulatory policy in Mexico
    Keywords: Regulierung ; Mexiko ; Governance ; Mexico
    Abstract: Mexico has made several efforts to design and implement a regulatory improvement policy over the past several years. The institutions involved in the better regulation policy have played a key role in enhancing regulatory quality. This includes the Federal Regulatory Improvement Commission (COFEMER), the Ministry of Economy, and the Ministry of Public Administration. Mexico now has two decades of experience in the application of Regulatory Impact Analysis (RIA). Over this period, it has continued to expand the scope of RIA, to refine and improve the specific requirements and to invest substantial resources in implementation. Recently, Mexico has adopted the internationally recognised Standard Cost Model, which has brought a renewed impetus across the federal government to reduce administrative burdens generated by formalities. There is also a thriving multi-level regulatory governance programme. As a result, Mexico is currently at a stage where positive results are being obtained. However, this is not the time to slow down; instead, further work should be fostered to step up to a new phase of regulatory quality which embeds an effective and profound regulatory improvement culture across the federal government.
    DOI: 10.1787/9789264203389-en
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    Guía del profesorado TALIS 2013 : Estudio internacional sobre enseñanza y aprendizaje (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221932
    Language: Spanish
    Pages: Online-Ressource (32 p.)
    Parallel Title: Parallelausg. A Teachers' Guide to TALIS 2013; Teaching and Learning International Survey
    Parallel Title: Parallelausg. Guide TALIS 2013 à l'intention des enseignants ; Enquête internationale sur l'enseignement et l'apprentissage
    Keywords: Education
    Abstract: Esta publicación no sólo presenta los principales resultados de TALIS 2013, también toma en cuenta dichos resultados y -respaldado por la literatura en investigación educativa y el volumen de trabajo de la OCDE en materia de educación- ofrece ideas y consejos a los profesores y los directores de centros educativos con el fin de que puedan mejorar los procesos de enseñanza-aprendizaje en sus escuelas. Es, a la vez, una guía propuesta por TALIS y un manual para la construcción de la excelencia en la enseñanza.
    DOI: 10.1787/9789264221932-es
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    Innovation and Modernising the Rural Economy (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264205390
    Language: English
    Pages: Online-Ressource (148 p.)
    Series Statement: OECD Rural Policy Reviews
    Parallel Title: Erscheint auch als Innovation and modernising the rural economy
    RVK:
    QY 000
    Keywords: Ländliche Wirtschaft ; Entwicklungsplanung ; OECD-Staaten ; Governance ; Urban, Rural and Regional Development
    Abstract: This publication is a result of the discussions from the OECD 8th Rural Development Policy Conference: "Innovation and modernising the rural economy" which took place in Krasnoyarsk, Russia on 3-5 October 2012. It provides an overview of the two themes of modernisation and innovation, focusing on identifying the attributes of the modern rural economy and showing how it differs from the traditional rural economy and from metropolitan economies. It also shows how rural innovation is a key driver of rural economic growth using patents as a measure. The second part of the book consists of four chapters that offer evidence of rural regions’ potential to contribute to national economic growth. In addition, each provides useful context for Part I by outlining four different perspectives on the process of modernisation and innovation, and specifically, how they can take place in the rural territories of OECD countries. In each paper, the authors explore the opportunities and impediments to these twin processes and how government policy can help or hinder them.
    DOI: 10.1787/9789264205390-en
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    Women in Public Life : Gender, Law and Policy in the Middle East and North Africa (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224636
    Language: English
    Pages: Online-Ressource (276 p.)
    Parallel Title: Erscheint auch als Women in public life
    Keywords: Frauen ; Familienpolitik ; Gleichberechtigung ; Gleichstellungspolitik ; MENA-Staaten ; Governance
    Abstract: Public institutions play a critical role in promoting gender-sensitive policies and gender equality more broadly, in the MENA region and around the world. Advancing gender balance in public institutions and public life more generally, including the judiciary, parliaments, and the political executive constitutes a major step towards gender-responsive policies and non-discrimination and serves as a key milestone in promoting gender equality. This report provides a comparative overview of the policies affecting women’s participation in public life across the MENA region. It examines the existing barriers to women’s access to public decision-making positions, and provides a cross-country assessment of current instruments and institutions to advance women’s empowerment in the MENA region. The report undertakes an analysis of the existing legal barriers for gender equality in public life, including with regard to political and economic rights, freedom of movement, labour law, family law, access to justice and gender-based violence and provides focused policy-recommendations to close legal and institutional gaps. The report has been prepared by the OECD, in partnership with Centre for Arab Women Training and Research (CAWTAR) and with the support of the Arab Administrative Development Organisation (ARADO) and covers the following countries: Algeria, Egypt, Morocco, the Palestinian Authority, Jordan, Lebanon, Tunisia, the United Arab Emirates and Yemen.
    DOI: 10.1787/9789264224636-en
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    Le coût de la pollution de l'air : Impacts sanitaires du transport routier (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264220522
    Language: French
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. The Cost of Air Pollution; Health Impacts of Road Transport
    Keywords: Environment ; Social Issues/Migration/Health ; Taxation ; Transport
    Abstract: La pollution de l’air extérieur tue plus de trois millions de personnes dans le monde chaque année, et elle est à l’origine de problèmes de santé, allant de l’asthme aux maladies cardiovasculaires chez un plus grand nombre de personnes encore. Pour les pays de l’OCDE ainsi que pour la Chine et l’Inde, le coût de ces impacts est estimé à 3 500 milliards USD par an en termes de mortalité et de morbidité, et la tendance est à la hausse. En se basant sur les nouvelles données épidémiologiques depuis l’étude de l’OMS sur la charge mondiale de morbidité en 2010, ainsi que sur les estimations de l’OCDE sur la valeur d’une vie statistique, ce rapport démontre que les impacts sanitaires de la pollution de l’air sont approximativement quatre fois plus élevés, et leurs coûts économiques considérablement plus importants, que les évaluations précédentes.
    DOI: 10.1787/9789264220522-fr
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Ghana 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222878
    Language: English
    Pages: Online-Ressource (112 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Ghana 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Ghana. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264222878-en
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  • 60
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    Estudio de la OCDE sobre políticas y regulación de telecomunicaciones en Colombia (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209558
    Language: Spanish
    Pages: Online-Ressource (180 p.)
    Parallel Title: Parallelausg. OECD Review of Telecommunication Policy and Regulation in Colombia
    Keywords: Governance ; Science and Technology ; Colombia
    Abstract: La estudio de la OCDE sobre políticas y regulación de las telecomunicaciones tomó como base las respuestas de las autoridades colombianas a un cuestionario, así como los resultados de una extensa serie de entrevistas realizadas a los principales actores del sector de las telecomunicaciones durante una visita de investigación efectuada en Colombia.
    DOI: 10.1787/9789264209558-es
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  • 61
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    Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : France 2013 : Phase 1 + Phase 2, avec les notations de Phase 2 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264206342
    Language: French
    Pages: Online-Ressource (106 p.)
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallelausg. Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews; France 2013; Combined; Phase 1 Phase 2, incorporating Phase 2 ratings
    Keywords: Taxation ; France
    Abstract: Ce rapport évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements en matière fiscale de la France.
    DOI: 10.1787/9789264206342-fr
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  • 62
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    Norme d'échange automatique de renseignements relatifs aux comptes financiers en matière fiscale (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264222090
    Language: French
    Pages: Online-Ressource (332 p.)
    Parallel Title: Parallelausg. Standard for Automatic Exchange of Financial Account Information in Tax Matters
    Keywords: Taxation
    Abstract: Cette Norme, développée en réponse à la demande du G20 et approuvée par le Conseil de l’OCDE le 15 juillet 2014, invite les juridictions à obtenir des renseignements auprès de leurs institutions financières et à les échanger automatiquement avec d’autres juridictions sur une base annuelle. Elle définit les informations relatives aux comptes financiers à échanger, les institutions financières qui ont l’obligation de déclarer, les différents types de comptes et les contribuables visés, ainsi que les procédures communes de diligence raisonnable à suivre par les institutions financières. La Partie I donne un aperçu de la Norme. La Partie II contient le texte du Modèle d’accord entre autorités compétentes et la Norme de déclaration (Modèle d’accord) et de diligence raisonnable (NCD). La Partie III contient les Commentaires sur le Modèle d’accord et la NCD ainsi qu’un certain nombre d’Annexes. La nouvelle norme s'inspire largement des travaux antérieurs de l’OCDE dans le domaine de l'échange automatique de renseignements, elle intègre les progrès réalisés au sein de l'Union européenne, tout comme les normes internationales de lutte contre le blanchiment, la mise en œuvre du Foreign Account Tax Compliance Act (FATCA) ayant agi comme un catalyseur pour le passage à l'échange automatique de renseignements dans un contexte multilatéral.
    DOI: 10.1787/9789264222090-fr
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  • 63
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    OECD Competition Assessment Reviews: Greece (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264206090
    Language: English
    Pages: Online-Ressource (388 p.) , ill.
    Series Statement: OECD Competition Assessment Reviews
    Parallel Title: Erscheint auch als OECD OECD competition assessment reviews
    Keywords: Wettbewerb ; Griechenland ; Finance and Investment ; Governance ; Industry and Services ; Greece
    Abstract: The work undertaken by the Greek authorities in recent years to reinforce competition law and the Hellenic Competition Commission, to simplify business administration and to liberalise professional services have demonstrated the political willingness to address the problem of existing regulatory barriers to competition that have contributed to holding back the economic recovery. The OECD Competition Assessment Project, through the scrutiny of legislation in four sectors of the Greek economy, food processing, retail trade, building materials and tourism, has identified 336 areas where particular reform can be undertaken, from a total of 539 provisions that were selected using the OECD Competition Assessment Toolkit. If our recommendations are implemented, benefits to consumers in Greece and to the Greek economy should arise in all four sectors. Throughout this report, we seek to identify the sources of those benefits and where possible provide quantitative estimates. Estimates are made on the basis of experiences of deregulation in other countries in some instances, or by relating conservative estimates of efficiency gains to the overall size of the business activity affected.
    DOI: 10.1787/9789264206090-en
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  • 64
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Former Yugoslav Republic of Macedonia 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217713
    Language: English
    Pages: Online-Ressource (116 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: the Former Yugoslav Republic of Macedonia 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nordmazedonien ; Taxation ; North Macedonia
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Macedonia. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264217713-en
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  • 65
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    Climate Resilience in Development Planning : Experiences in Colombia and Ethiopia (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264209503
    Language: English
    Pages: Online-Ressource (136 p.) , ill.
    Parallel Title: Erscheint auch als Climate resilience in development planning
    DDC: 363.7387
    Keywords: Entwicklungsplanung ; Klimawandel ; Kolumbien ; Äthiopien ; Environment ; Colombia ; Ethiopia ; Äthiopien ; Kolumbien ; Klimaänderung ; Entwicklungsökonomie
    Abstract: Climate-related disasters have inflicted increasingly high losses on developing countries, and with climate change, these losses are likely to worsen. Improving country resilience against climate risks is therefore vital for achieving poverty reduction and economic development goals. This report discusses the current state of knowledge on how to build climate resilience in developing countries. It argues that climate-resilient development requires moving beyond the climate-proofing of existing development pathways, to consider economic development objectives and resilience priorities in parallel. Achieving this will require political vision and a clear understanding of the relation between climate and development, as well as an adapted institutional set-up, financing arrangements, and progress monitoring and evaluation. The report also discusses two priorities for climate-resilient development: disaster risk management and the involvement of the private sector. The report builds on a growing volume of country experiences on building climate resilience into national development planning. Two country case studies, Ethiopia and Colombia, are discussed in detail.
    DOI: 10.1787/9789264209503-en
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  • 66
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    Italy: Key Issues and Policies (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264213951
    Language: English
    Pages: Online-Ressource (208 p.) , ill.
    Series Statement: OECD Studies on SMEs and Entrepreneurship
    Parallel Title: Erscheint auch als Italy
    Keywords: KMU ; Mittelstandspolitik ; Italien ; Industry and Services ; Italy ; Aufsatzsammlung ; Italien ; Klein- und Mittelbetrieb ; Mittelstandspolitik
    Abstract: This review underlines some important points of strength with respect to Italian SMEs and entrepreneurship, notably for medium-sized firms that very often excel in their market niches, have a strong propensity to business collaboration, as well as favourable access to finance. The review also looks at the challenges that lie ahead for Italy, hard hit by the global economic crisis, notably among micro and small firms. Recovery will mean, among other things, removing barriers to business growth, streamlining the complexity of the Italian tax system, and opening the business environment to competition, foreign direct investment and equity financing, as well as improving training and workforce skills.
    DOI: 10.1787/9789264213951-en
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  • 67
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Grenada 2014 : Phase 2: Implementation of the Standard in Practice (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264223035
    Language: English
    Pages: Online-Ressource (120 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews: Grenada 2014
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grenada ; Taxation ; Grenada
    Abstract: This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Grenada. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
    DOI: 10.1787/9789264223035-en
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  • 68
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    Job Creation and Local Economic Development (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264215009
    Language: English
    Pages: Online-Ressource (364 p.) , ill.
    Parallel Title: Parallelausg. Création d'emplois et développement économique local (Version abrégée)
    DOI: 10.1787/9789264215009-en
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  • 69
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    Germany: Keeping the Edge : Competitiveness for Inclusive Growth (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264216006
    Language: English
    Pages: Online-Ressource (40 p.)
    Series Statement: Better Policies
    Keywords: Economics ; Germany
    Abstract: This book provides an overview of the key challenges currently faced in Germany and OECD's main policy recommendations to address them. Drawing on the OECD’s expertise in comparing country experiences and identifying best practices, the book tailors the OECD’s policy advice to the specific and timely priorities of Germany, focusing on how its government can make reform happen.
    DOI: 10.1787/9789264216006-en
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  • 70
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    Gérer les migrations économiques pour mieux répondre aux besoins du marché du travail (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264217027
    Language: French
    Pages: Online-Ressource (424 p.) , ill.
    Parallel Title: Parallelausg. Matching Economic Migration with Labour Market Needs
    Keywords: Employment ; Social Issues/Migration/Health
    Abstract: Cette publication présente de nouvelles illustrations de l’influence des migrations internationales en Europe et dans quelques autres pays de l’OCDE sur la population active ; sur les niveaux d’éducation ; et sur l’évolution de la distribution des professions au cours de la dernière décennie. Elle analyse les compétences dont disposent les migrants et la façon dont elles sont utilisées sur la base d’une revue approfondie de la littérature ; et présente de nouvelles analyses des données européennes et américaines , canadiennes et de l’OCDE en général en se basant sur les données de l’Évaluation des compétences des adultes – PIAAC. Enfin, plusieurs chapitres discutent du rôle que les migrations internationales pourraient jouer pour répondre aux besoins de main-d’oeuvre présents et futurs en Europe, aux États-Unis et dans l’Union européenne. Ces travaux montrent que si les migrations peuvent contribuer de façon importante à l’accroissement de la population active, leur capacité à contrer les effets du vieillissement de la population dépendront de la capacité des pays à mettre en adéquation les besoins en main-d’oeuvre avec les caractéristiques des migrants. Dans ce domaine, des efforts doivent être réalisés pour mieux utiliser les compétences des migrants et adapter les systèmes de gestion des migrations de travail aux besoins des employeurs.
    DOI: 10.1787/9789264217027-fr
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  • 71
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    Empêcher l'utilisation abusive des conventions fiscales lorsque les circonstances ne s'y prêtent pas (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264225329
    Language: French
    Pages: Online-Ressource (121 p.)
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Korean version)
    Parallel Title: Parallelausg. Preventing the Granting of Treaty Benefits in Inappropriate Circumstances; (Chinese version)
    Keywords: Taxation
    Abstract: Les propositions de modifications du Modèle de convention fiscale sont exposées dans ce livrable afin d’empêcher l’utilisation abusive des conventions fiscales. Les pays participant au projet BEPS se sont accordés sur des standards minimum pour prévenir le chalandage fiscal et autres stratégies destinées à obtenir indûment les avantages prévus par certaines dispositions des conventions fiscales. Ce livrable veille également à s’assurer que les conventions fiscales n’entravent pas l’application de règles nationales visant légitimement à prévenir l’utilisation abusive des conventions. Il précise que les conventions fiscales n’ont pas vocation à être utilisées pour aboutir à une double non-imposition et recense également les considérations de politique fiscale que les pays doivent prendre en compte avant de décider de conclure une convention fiscale avec un autre pays. Les modèles de dispositions figurant dans le livrable constituent des orientations appelées à évoluer car d’autres travaux devront être réalisés, en particulier en ce qui concerne la règle relative à la limitation des avantages conventionnels.
    DOI: 10.1787/9789264225329-fr
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    Better Policies for Development 2014 : Policy Coherence and Illicit Financial Flows (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264210325
    Language: English
    Pages: Online-Ressource (100 p.)
    Parallel Title: Erscheint auch als Policy coherence and illicit financial flows
    Keywords: Entwicklungspolitik ; Kapitalmobilität ; Geldwäsche ; Kapitalverkehrskontrolle ; Entwicklungsländer ; Development ; Entwicklungspolitik ; Geldwäsche ; Kapitalverkehrskontrolle
    Abstract: This edition of Better Policies for Development focuses on illicit financial flows and their detrimental effects on development and growth. Every year, huge sums of money are transferred out of developing countries illegally. The numbers are disputed, but illicit financial flows are often cited as outstripping official development aid and inward investment. These flows strip resources from developing countries that could be used to finance much-needed public services, such as health care and education. This report defines policy coherence for development as a global tool for creating enabling environments for development in a post-2015 context. It shows that coherent policies in OECD countries in areas such as tax evasion, anti-bribery and money laundering can contribute to reducing illicit financial flows from developing countries. It also provides an update on OECD efforts to develop a monitoring matrix for policy coherence for development, based upon existing OECD indicators of ‘policy effort’. The report also includes contributions from member states. Most illustrate national processes to deal with policy coherence for development beyond 2015.
    DOI: 10.1787/9789264210325-en
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  • 73
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    Que nous apprend TALIS sur les enseignants des différents niveaux d'enseignement ? (2014)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: Online-Ressource (4 p.)
    Series Statement: L'enseignement à la loupe no.8
    Parallel Title: Parallelausg. What TALIS Reveals About Teachers Across Education Levels
    Keywords: Education
    Abstract: Le rapport New Insights from TALIS 2013: Teaching and Learning in Primary and Upper Secondary Education (Nouveaux éclairages de TALIS 2013 : Enseigner et apprendre dans le primaire et le deuxième cycle du secondaire [OCDE, 2014a]) offre une vue d’ensemble des enseignants et de l’enseignement dans le primaire et le deuxième cycle du secondaire pour une sélection de pays ayant participé en 2013 à l’Enquête internationale sur l’enseignement et l’apprentissage (TALIS) de l’OCDE. Les femmes représentent la majorité du corps enseignant dans la plupart des pays, et ce à tous les niveaux d’enseignement. Malgré ce constat et le fait que la plupart des chefs d’établissement soient d’anciens enseignants, les femmes sont nettement moins nombreuses parmi les chefs d’établissement, quel que soit le niveau d’enseignement. Les enseignants du primaire travaillent en général dans des établissements où les chefs d’établissement font plus souvent état, par comparaison avec le deuxième cycle du secondaire, d’un manque de matériel et/ou de personnel pouvant diminuer la capacité de leur établissement à offrir un enseignement de qualité. En outre, dans de nombreux pays, les établissements présentant un fort pourcentage d’élèves défavorisés sur le plan socio-économique font face à des pénuries de ressources clés plus importantes, ce qui vient s’ajouter au contexte déjà difficile dans lequel s’inscrivent les élèves et les enseignants de ces établissements.
    DOI: 10.1787/5jxrj6srxwq3-fr
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    The Indicators of the Economic Burdens of Environmental Policy Design : Results from the OECD Questionnaire (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (41 p.)
    Series Statement: OECD Economics Department Working Papers no.1178
    Keywords: Environment ; Economics
    Abstract: Environmental policies seek to address market failures related to the protection of the environment. However, they may also increase barriers to entry and distort competition. If stringent environmental policies can be designed in a way that minimises such economic burdens, they can facilitate the achievement of economic and environmental goals and a cleaner growth model. This paper reports evidence on selected competition-relevant aspects of environmental policy design from a cross-country questionnaire. Information on administrative burdens related to environmental licenses, differential treatment among incumbents and new entrants and the procedures to evaluate economic effects of environmental policies are summarised in a set of indicators of the Burden on the Economy due to Environmental Policies (BEEP). The indicators allow for a set of tentative conclusions. Firstly, the BEEP captures information on anti-competitive regulations absent from the OECD’s product market regulation indicators (PMR). Secondly, though it is not yet possible to evaluate the economic impact of anti-competitive aspects of environmental policies, it is likely they impact well beyond the sectors directly concerned, hampering productivity growth, as shown for other product market regulations. Finally, the burdens of environmental policies are not related to their actual stringency, indicating that ambitious environmental targets can be pursued in ways that are more (or less) friendly to competition.
    DOI: 10.1787/5jxrjnbnbm8v-en
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  • 75
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    New Tax and Expenditure Elasticity Estimates for EU Budget Surveillance (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (52 p.)
    Series Statement: OECD Economics Department Working Papers no.1174
    Keywords: Taxation ; Economics
    Abstract: This paper estimates the elasticities of government revenue and expenditure items with respect to the output gap for European Union (EU) countries. These elasticities are used by the European Commission, as part of the EU fiscal surveillance process, to calculate the semi-elasticity of the budget balance as a percentage of GDP with respect to the output gap. The study updates the earlier 2005 study of OECD economies using the most recent datasets and tax codes, the coverage being confined in this paper to the 28 EU member states, seven of which are not OECD members. The same basic two-step methodology is retained: revenue and expenditure elasticities with respect to the output gap being defined as the product of, first, the elasticities of individual revenue and expenditure items with respect to their bases and, second, the elasticities of these bases with respect to the output gap. A number of refinements and methodological improvements are made relative to the 2005 study. The revisions to individual elasticities relative to the 2005 vintage are significant in a number of cases but do not follow a clear pattern across countries, except for the elasticities of corporate income tax revenue which are revised up in most cases.
    DOI: 10.1787/5jxrh8f24hf2-en
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  • 76
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    Empirical Evidence on the Effects of Environmental Policy Stringency on Productivity Growth (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (49 p.)
    Series Statement: OECD Economics Department Working Papers no.1179
    Keywords: Environment ; Economics
    Abstract: This paper investigates the impact of changes in the stringency of environmental policies on productivity growth in OECD countries. Using a new environmental policy stringency (EPS) index, it estimates a reduced-form model of multi-factor productivity growth, where the effect of countries' environmental policies varies with pollution intensity of the industry and technological advancement. A multi-layer analysis provides insights at the aggregate economy, the industry and the firm level. At the aggregate economy level, a negative effect on productivity growth is found one year ahead of the policy change. This negative “announcement effect” is offset within three years after the implementation. At the industry level, a tightening of environmental policy is associated with a short-term increase in industry-level productivity growth, for the most technologically advanced country-industry pairs. This effect diminishes with the distance to the global productivity frontier, becoming insignificant at larger distances. At the firm level, only the technologically most advanced firms show a positive effect on productivity growth from a tightening of environmental policies, while a third of firms, the less productive ones, experience a productivity slowdown.
    DOI: 10.1787/5jxrjnb36b40-en
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  • 77
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    Greening Household Behaviour : A review for Policy Makers (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (36 p.)
    Series Statement: OECD Environment Policy Papers no.3
    Keywords: Environment
    Abstract: Personal behaviour and choices in daily life, from what we eat to how we get to work or heat our homes, have a significant – and growing – effect on the environment. But why are some households greener than others? And what factors motivate green household choices? Answering these questions is vital for helping governments design and target policies that promote “greener” behaviour. The OECD’s Environmental Policy and Individual Behaviour Change (EPIC) survey is designed to do just that. This large-scale household survey explores what drives household environmental behaviour and how policies may affect household decisions. It focuses on five areas in which households have significant environmental impact: energy, food, transport, waste and water. This policy paper is based on the second round of the EPIC survey, carried out in 2011 (the first was in 2008). The survey collected information from more than 12 000 households in Australia, Canada, Chile, France, Israel, Japan, Korea, the Netherlands, Spain, Sweden and Switzerland.
    DOI: 10.1787/5jxrcllp4gln-en
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  • 78
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    Eurostat-OECD Methodological Guide for Developing Producer Price Indices for Services : Second Edition (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264220676
    Language: English
    Pages: Online-Ressource (450 p.)
    Edition: Second edition
    Parallel Title: Erscheint auch als Europäische Kommission. Statistisches Amt Eurostat-OECD methodological guide for developing producer price indices for services
    Keywords: Erzeugerpreisindex ; Dienstleistungssektor ; OECD-Staaten ; Economics ; OECD ; Erzeugerpreis ; Preisindex ; Dienstleistungssektor
    Abstract: The International Producer Price Index Manual, Theory and Practice (PPI Manual) published by the IMF in 2004 consituted a landmark for international standards on price measurement and contains detailed, comprehensive information for the compilation of producer price indices as well as an extensive coverage of the conceptual and theoretical issues. This second edition of the Methodological Guide for Developing Producer Price Indices for Services (SPPI Guide) is a complement to the PPI Manual in two ways: it focuses on service-specific aspects in the PPI compilation by developing further the conceptual framework and it adds detailed descriptions of PPI measurement for a wide range of individual service industries. This second edition of the SPPI Guide has been jointly produced by the OECD, Eurostat, the members of a task Force with deleguates from 14 OECD/EU members countries (Australia, Austria, Canada, France, Germany, Hungary, Israel, Japan, Korea, Mexico, Netherlands, Poland, the United Kingdom and the United States)and in synergy with the Voorburg Group. Several countries contributed to the Guide by providing descriptions of service PPIs for individual industries, other countries were represented by national experts in at least one meeting of the Task Force.
    DOI: 10.1787/9789264220676-en
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  • 79
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    Detailed Review Paper on the Use of Metabolising Systems for In Vitro Testing of Endocrine Disruptors (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264085497
    Language: English
    Pages: Online-Ressource (213 p.)
    Series Statement: OECD Series on Testing and Assessment no.97
    Keywords: Environment
    Abstract: Increasing incidents of disorders such as obesity/diabetes/metabolic syndrome, reproductive dysfunction, and neuro-developmental abnormalities in some human populations have raised concern that disruption of key endocrine-signaling pathways by exposure to environmental chemicals may be involved. This Detailed Review Paper describes some endocrine pathways that have been shown to be susceptible to environmental endocrine disruption and whose disruption could contribute to increasing incidents of some disorders in humans and wildlife populations.
    DOI: 10.1787/9789264085497-en
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  • 80
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    Measuring Environmental Policy Stringency in OECD Countries : A Composite Index Approach (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (48 p.)
    Series Statement: OECD Economics Department Working Papers no.1177
    Keywords: Environment ; Economics
    Abstract: Cross-country analysis of the economic effects of environmental policies is limited by the lack of reliable, comparable measures of the stringency of environmental policies. This paper attempts to fill this gap, by constructing new quantitative indexes of environmental policy stringency (EPS). Selected environmental policy instruments, primarily related to climate and air pollution, are scored and aggregated into composite EPS indexes. Two EPS indexes are proposed – one for the energy sector, and an extended one to proxy for the broader economy (“economy-wide”). They cover most OECD countries over 1990s-2012. While a simplification of the multidimensional reality of environmental policies, the EPS indicators are a first tangible effort to measure environmental policy stringency internationally over a relatively long time horizon. They show relatively high and significant correlations with alternative proxies of EPS used in the literature, such as measures of perceived stringency based on surveys, measures based on environmental outcomes and a composite policy-based measure with no time series. The paper describes some additional features of the EPS indicators and sketches out possible future extensions.
    DOI: 10.1787/5jxrjnc45gvg-en
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  • 81
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    What Are the Earnings Advantages from Education? (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (4 p.)
    Series Statement: Education Indicators in Focus no.27
    Parallel Title: Parallelausg. Quel avantage salarial le niveau de formation procure-t-il ?
    Keywords: Education
    Abstract: Rising levels of tertiary attainment seem not to have led to an “inflation” eroding the labour-market value of qualifications. However, tertiary graduates have the highest relative earnings advantage when they live in a country with low tertiary attainment rates. On average, compared to those with an upper secondary education, tertiary-educated adults earn about 1.6 times more than their peers, while individuals without an upper secondary education earn 24% less. Higher educational attainment and literacy skills increase earnings, but the advantages are more pronounced for men than for women and seem to increase as adults get older. The crisis has widened the wage gap between less educated and highly educated individuals: across OECD countries, the average difference in earnings from employment between these two groups increased from 75 percentage points in 2008 to 79 percentage points in 2012. Qualifications are more rewarded than skills: attaining a higher level of education has a stronger positive impact on earnings than better literacy proficiency.
    DOI: 10.1787/5jxrcllj8pwl-en
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  • 82
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    Guidance Document on Standardised Test Guidelines for Evaluating Chemicals for Endocrine Disruption (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221413
    Language: English
    Pages: Online-Ressource (524 p.)
    Series Statement: OECD Series on Testing and Assessment no.150
    Keywords: Environment
    Abstract: This document is a tool to support regulatory authorities’ decisions on the hazard of specific chemicals when they receive test results from a Test Guideline (TG) or draft TG for the screening/testing of chemicals for endocrine disrupting properties. The contexts for these decisions will vary, depending on local legislation and practice, so the advice is worded in such a way as to permit flexible interpretation. It provides guidance on how to interpret the outcome of individual tests and how to increase evidence on whether or not a substance may be an endocrine disrupter; to this end, it recommends a test method that may be performed if regulatory authorities need more evidence.
    DOI: 10.1787/9789264221413-en
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  • 83
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    OECD Skills Strategy Diagnostic Report: Norway 2014 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264298781
    Language: English
    Pages: Online-Ressource (203 p.)
    Series Statement: OECD Skills Studies
    Keywords: Qualifikation ; Bildungswesen ; Bildungspolitik ; Weiterbildung ; Norwegen ; Education ; Employment ; Norway ; Graue Literatur
    Abstract: Skills are central to Norway’s future prosperity and the well-being of its people. This diagnostic report identifies 12 skills challenges for Norway which were distilled from a series of interactive diagnostic workshops held in the course of 2013 with a wide range of stakeholders in Oslo, Buskerud County and Nordland County. The OECD Skills Strategy Diagnostic Report: Norway draws upon a wide range of OECD comparative data and analysis to illustrate each skills challenge and offers insights from the experience of other countries in tackling similar skills challenges. The first nine skills challenges refer to specific outcomes across the three pillars of developing, activating and using skills. The last three skills challenges refer to the “enabling” conditions which strengthen the overall skills system.
    DOI: 10.1787/9789264298781-en
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  • 84
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    Les femmes et l'entreprise 2014 : Accélérer le développement de l'entreprenariat dans la région Afrique du Nord et Moyen-Orient (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264227521
    Language: French
    Pages: Online-Ressource (168 p.)
    Parallel Title: Parallelausg. Women in Business 2014; Accelerating Entrepreneurship in the Middle East and North Africa Region
    Keywords: Urban, Rural and Regional Development ; Development ; Industry and Services
    Abstract: « Les femmes et l’entreprise 2014 » dresse un tableau des progrès accomplis dans le cadre du Forum des Femmes Entrepreneurs OCDE-MENA depuis la parution du premier rapport « Les femmes et l’entreprise » en 2012. En 2012, cinq domaines d'actions ont été identifiés comme priorités à mettre en œuvre par les gouvernements, les parties prenantes internationales, les organisations financières et de soutien aux entreprises, ainsi que par les agences statistiques. En deux ans, le Forum des Femmes Entrepreneurs a développé des contributions dans trois de ces domaines d'action prioritaires. Les contributions du Forum des Femmes Entrepreneurs sont à la mesure de sa reconnaissance croissante en tant que hub encourageant des améliorations concrètes du climat des affaires pour les femmes entrepreneurs dans la région MENA. Plus que jamais, l’entrepreneuriat féminin constitue un volet essentiel des politiques de création d’emplois mises en place par les gouvernements de la région afin d’améliorer le bien-être d’une main-d’œuvre croissante et restaurer la confiance dans l’économie. Les perspectives économiques des pays de la région MENA ayant traversé une transition politique se sont améliorées, mais le chômage reste en hausse, l'inflation continue d’augmenter et les finances publiques de se détériorer. Dans ces pays, les incertitudes politiques s’ajoutent à des difficultés structurelles. Dans les pays du Conseil de coopération du Golfe (CCG), les défis restent encore liés à la diversification de leurs économies.
    DOI: 10.1787/9789264227521-fr
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  • 85
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    Shielding Aspects of Accelerators, Targets and Irradiation Facilities - SATIF-11 : Workshop Proceedings, Tsukuba, Japan, 11-13 September 2012 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208544
    Language: English
    Pages: Online-Ressource (202 p.)
    Series Statement: Nuclear Science
    Keywords: Nuclear Energy
    Abstract: Particle accelerators have evolved over the last decades from simple devices to powerful machines and are having an increasingly important impact on research, technology and daily life. Today, they have a wide range of applications in many areas including material science and medical applications. In recent years, new technological and research applications have helped to define requirements while the number of accelerator facilities in operation, being commissioned, designed or planned has grown significantly. Their parameters, which include the beam energy, currents and intensities, and target composition, can vary widely, giving rise to new radiation shielding issues and challenges. Particle accelerators must be operated in safe ways to protect operators, the public and the environment. As the design and use of these facilities evolve, so must the analytical methods used in the safety analyses. These workshop proceedings review the state of the art in radiation shielding of accelerator facilities and irradiation targets. They also evaluate progress in the development of modelling methods used to assess the effectiveness of such shielding as part of safety analyses.
    DOI: 10.1787/9789264208544-en
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  • 86
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    Minor Actinide Burning in Thermal Reactors : A Report by the Working Party on Scientific Issues of Reactor Systems (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264208537
    Language: English
    Pages: Online-Ressource (82 p)
    Series Statement: Nuclear Science
    Keywords: Nuclear Energy
    Abstract: A modern light water reactor (LWR) of 1 GWe capacity will typically discharge about 20-25 tonnes of irradiated fuel (spent fuel) per year of operation. Despite the low content of about 0.1-0.2% of minor actinides in spent fuel, these actinides can nonetheless contribute significantly to decay heat loading and neutron output, as well as to the overall radiotoxic hazard of spent fuel. For this reason, there has long been an interest in transmuting minor actinides to reduce their impact on the back end of the fuel cycle. Fast reactors are needed to effectively transmute transuranics (TRUs), including minor actinides. However, recent studies have demonstrated that TRU transmutation rates can also be achieved in thermal reactors, although with certain limitations due to the accumulation of transuranics through recycling and their impact on the safety of power plants. The transmutation of TRUs could potentially be implemented in a substantial number of thermal reactors operating today, while waiting for a similar programme in fast reactors to allow for commercial-scale operations in 20 to 30 years or more. This publication provides an introduction to minor actinide nuclear properties and discusses some of the arguments in favour of minor actinide recycling, as well as the potential role of thermal reactors in this regard. Various technical issues and challenges are examined from the fuel cycle, operations, fuel designs, core management and safety/dynamics responses to safety and economics. The focus of this report is on the general conclusions of recent research that could be applied to thermal reactors. Further research and development needs are also considered, with summaries of findings and recommendations for the direction of future R&D efforts.
    DOI: 10.1787/9789264208537-en
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  • 87
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    Energy Efficiency Indicators : Fundamentals on Statistics (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264215672
    Language: English
    Pages: Online-Ressource (384 p.)
    Keywords: Energy
    Abstract: Energy efficiency is high on the political agenda as governments seek to reduce wasteful energy consumption, strengthen energy security and cut greenhouse gas emissions. However, the lack of data for developing proper indicators to measure energy efficiency often prevents countries from transforming declarations into actions. This manual identifies the main sectoral indicators and the data needed to develop these indicators; and to make surveying, metering and modeling practices existing all around the world available to all. It has been developed with a companion document, Energy Efficiency Indicators: Essentials for Policy Making, as a starting point towards enabling policymakers to understand where greater efficiency is needed, to implement appropriate policies and to measure their impact.
    DOI: 10.1787/9789264215672-en
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  • 88
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    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: United Arab Emirates 2014 (Supplementary Report) : Phase 1: Legal and Regulatory Framework (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264728967
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; United Arab Emirates
    Abstract: This publication contains the Supplementary Phase 1 Peer Review Report for the United Arab Emirates.
    DOI: 10.1787/7eac5306-en
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  • 89
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    Chemical Thermodynamics of Iron, Volume 13/1 (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264886810
    Language: English
    Pages: 1 Online-Ressource (1126 p.) , 21 x 28cm.
    Series Statement: Chemical Thermodynamics
    Keywords: Nuclear Energy
    Abstract: This volume is the 13th in the OECD Nuclear Energy Agency (NEA) “Chemical Thermodynamics” series. It is the first part of a critical review of the thermodynamic properties of iron, its solid compounds and aqueous complexes, initiated as part of the NEA Thermochemical Database Project Phase III (TDB III). The database system developed at the OECD/NEA Data Bank ensures consistency not only within the recommended data sets of iron, but also among all the data sets published in the series. This volume will be of particular interest to scientists carrying out performance assessments of deep geological disposal sites for radioactive waste.
    DOI: 10.1787/g2g3f031-en
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  • 90
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    Euro Area: Economic Challenges and Policy Recommendations (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264214279
    Language: English
    Pages: Online-Ressource (36 p.)
    Series Statement: Better Policies
    Keywords: Economics ; Euro Area
    Abstract: This book provides an overview of the key challenges currently faced in the Euro Area and OECD's main policy recommendations to address them. Drawing on the OECD’s expertise in comparing country experiences and identifying best practices, the book tailors the OECD’s policy advice to the specific and timely priorities of the Euro Area, focusing on how its government can make reform happen.
    DOI: 10.1787/9789264214279-en
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  • 91
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    Portugal: Consolidação dareforma estrutural para o apoio ao crescimento e à competitividade (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264218482
    Language: Portuguese
    Pages: Online-Ressource (44 p.)
    Parallel Title: Parallelausg. Portugal; Deepening Structural Reform to Support Growth and Competitiveness
    Parallel Title: Parallelausg.: Portugal: Deepening Structural Reform to Support Growth and Competitiveness
    Keywords: Economics ; Portugal
    DOI: 10.1787/9789264218482-pt
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  • 92
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    The Characteristics of an Effective Nuclear Regulator (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264218741
    Language: English
    Pages: Online-Ressource
    Series Statement: Nuclear Regulation
    Keywords: Nuclear Energy
    Abstract: This regulatory guidance booklet describes the characteristics of an effective nuclear safety regulator in terms of roles and responsibilities, principles and attributes. Each of the characteristics discussed in this report is a necessary feature of an effective nuclear safety regulator but no one characteristic is sufficient on its own. It is the combination of these characteristics that leads to the effectiveness of a nuclear regulatory body. The report provides a unique resource to countries with existing, mature regulators and can be used for benchmarking as well as training and developing staff. It will also be useful for new entrant countries in the process of developing and maintaining an effective nuclear safety regulator.
    DOI: 10.1787/9789264218741-en
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  • 93
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    L' énergie nucléaire aujourd'hui : Deuxième édition (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264179257
    Language: French
    Pages: Online-Ressource
    Edition: Deuxième édition
    Series Statement: Développement de l'énergie nucléaire
    Parallel Title: Parallelausg. Nuclear Energy Today (Second Edition)
    Parallel Title: Parallelausg.: Nuclear Energy Today (Second Edition)
    DOI: 10.1787/9789264179257-fr
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  • 94
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    Colombia: La implementación del buen gobierno (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264202351
    Language: Spanish
    Pages: Online-Ressource (514 p.) , ill.
    Series Statement: Estudios de la OCDE sobre Gobernanza Pública
    Parallel Title: Parallelausg. Colombia; Implementing Good Governance
    Parallel Title: Parallelausg.: Colombia: Implementing Good Governance
    Keywords: Governance ; Colombia
    Abstract: Colombia ha experimentado un cambio profundo durante la última década y ha tenido un progreso importante al poner en marcha su agenda de gobernanza con políticas orientadas a fortalecer sus instituciones para promover la sostenibilidad y el crecimiento incluyente en todas las regiones del país. El Estudio de la OCDE sobre Gobernanza Pública proporciona asesoría para ayudar a Colombia a afrontar de manera efectiva y eficiente sus retos de gobernanza a lo largo del tiempo. Aporta análisis y recomendaciones sobre cómo mejorar su capacidad para fijar, dirigir e implementar una estrategia nacional plurianual de desarrollo. El informe atiende la coordinación del gobierno central, la toma de decisiones basadas en evidencia, la gobernanza multinivel y las cuestiones relacionadas con una gestión estratégica del recurso humano del sector público integrado, el e-gobierno, y las compras públicas. En general, una agilidad estratégica en la conducción de una administración pública eficiente y efectiva que provea una política sólida a los ciudadanos y a las empresas con el apoyo de una mayor seguridad en el país, el crecimiento y la prosperidad, son clave para que el gobierno de Colombia pueda proporcionar políticas de tal forma que impulse el desarrollo de largo plazo del país, la cohesión, y la agenda de competitividad y prosperidad.
    DOI: 10.1787/9789264202351-es
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  • 95
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    Insecticides, Acaricides and Products to Control Other Arthropods for Household and Professional Uses (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221123
    Language: English
    Pages: Online-Ressource (188 p.)
    Series Statement: Series on Emission Scenario Documents no.18
    Keywords: Environment
    Abstract: This Emission Scenario Document (ESD) is intended to provide information to be used for risk assessment for active substances and products used as biocidal (i.e. non agricultural) insecticides, acaricides and products to control other arthropods (in the EU, product type 18 [PT18] c).
    DOI: 10.1787/9789264221123-en
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  • 96
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    Essai n 487 : Essai in vitro de micronoyaux sur cellules de mammifères (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264224445
    Language: French
    Pages: Online-Ressource
    Series Statement: Lignes directrices de l'OCDE pour les essais de produits chimiques, Section 4
    Parallel Title: Parallelausg. Test No. 487; In Vitro Mammalian Cell Micronucleus Test
    Parallel Title: Parallelausg.: Test No. 487: In Vitro Mammalian Cell Micronucleus Test
    Keywords: Environment
    Abstract: L’essai micronoyau in vitro est un essai de génotoxicité pour la détection des micronoyaux dans le cytoplasme de cellules en interphase. Les micronoyaux peuvent provenir de fragments de chromosomes acentriques (c’est-à-dire sans centromère), ou de chromosomes entiers qui ne peuvent migrer vers les pôles pendant l’étape d’anaphase de la division cellulaire. L’essai détecte l’activité de substances d’essai clastogènes et aneugènes dans les cellules qui ont subi une division cellulaire au cours ou après l’exposition à une substance d’essai. Cette Ligne directrice prévoit l’utilisation de protocoles, avec et sans cytochalasine B (inhibiteur de polymérisation de l’actine). La cytochalasine B permet l’identification et l’analyse sélective de la fréquence des micronoyaux dans les cellules qui ont complété une mitose, ces cellules étant binucléées. La Ligne directrice permet l’utilisation de protocoles sans blocage de la cytokinèse à condition qu’il soit démontré que la population cellulaire a subi une mitose.
    DOI: 10.1787/9789264224445-fr
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  • 97
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    Report of the OECD Seminar on Risk Reduction through Prevention, Detection and Control of the Illegal International Trade in Agricultural Pesticides (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221574
    Language: English
    Pages: Online-Ressource (29 p.)
    Series Statement: Series on Pesticides and Biocides no.59
    Keywords: Environment
    Abstract: This document is the report of the OECD Seminar on Risk Reduction through Prevention, Detection and Control of the Illegal International Trade in Agricultural Pesticides that took place on 19 May, 2010 at OECD, Paris, France, and was chaired by Dr. Wolfgang Zornbach of the German Federal Ministry of Food, Agriculture and Consumer Protection. After a series of presentations on governments‟ and other stakeholders‟ approaches and experiences (copies of all presentations are in Annex 4), the Seminar discussed the various issues associated with the illegal international trade of pesticides: risks and consequences of using illegal pesticides, risks linked to the pesticide supply/logistical chain, existing systems in place in countries, difficulties faced by authorities and customs, etc. The Seminar developed a set of recommendations targeted at governments, industry, all stakeholders and OECD.
    DOI: 10.1787/9789264221574-en
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  • 98
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    Guidance Document on Regulatory Incentives for the Registration of Pesticide Minor Uses (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221710
    Language: English
    Pages: Online-Ressource (29 p.)
    Series Statement: Series on Pesticides and Biocides no.63
    Keywords: Environment
    Abstract: This document provides guidance to national regulatory authorities in providing greater incentives to encourage applicants (manufacturers/registrants) to register agricultural pesticides (including both synthetically and naturally derived products) for minor uses.
    DOI: 10.1787/9789264221710-en
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  • 99
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    Social Media Use by Governments : A Policy Primer to Discuss Trends, Identify Policy Opportunities and Guide Decision Makers (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: OECD Working Papers on Public Governance no.26
    Keywords: Politische Kommunikation ; Social Web ; Welt ; Governance ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This working paper takes a comparative snapshot of social media use in and by OECD governments. The focus is on government institutions, as opposed to personalities, and how they manage to capture the opportunities of new social media platforms to deliver better public services and to create more open policy processes. The analysis is based on a large amount of empirical data, including a survey of OECD governments on policies and objectives in this area. Major challenges are discussed, notably those related to the uncertainty of institutions on how to best leverage social media beyond “corporate” communications. The paper proposes tools to guide decision makers: a checklist of issues to be considered by government institutions, a set of potential indicators to appraise impacts, and a range of options for more in-depth policy analysis.
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    DOI: 10.1787/5jxrcmghmk0s-en
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  • 100
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    Trends in Income Inequality and its Impact on Economic Growth (2014)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: Online-Ressource (65 p.)
    Series Statement: OECD Social, Employment and Migration Working Papers no.163
    Keywords: Einkommensverteilung ; Soziale Ungleichheit ; Wirtschaftswachstum ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: In most OECD countries, the gap between rich and poor is at its highest level since 30 years. Today, the richest 10 per cent of the population in the OECD area earn 9.5 times the income of the poorest 10 per cent; in the 1980s this ratio stood at 7:1 and has been rising continuously ever since. However, the rise in overall income inequality is not (only) about surging top income shares: often, incomes at the bottom grew much slower during the prosperous years and fell during downturns, putting relative (and in some countries, absolute) income poverty on the radar of policy concerns. This paper explores whether such developments may have an impact on economic performance. Drawing on harmonised data covering the OECD countries over the past 30 years, the econometric analysis suggests that income inequality has a negative and statistically significant impact on subsequent growth. In particular, what matters most is the gap between low income households and the rest of the population. In contrast, no evidence is found that those with high incomes pulling away from the rest of the population harms growth. The paper also evaluates the “human capital accumulation theory” finding evidence for human capital as a channel through which inequality may affect growth. Analysis based on micro data from the Adult Skills Survey (PIAAC) shows that increased income disparities depress skills development among individuals with poorer parental education background, both in terms of the quantity of education attained (e.g. years of schooling), and in terms of its quality (i.e. skill proficiency). Educational outcomes of individuals from richer backgrounds, however, are not affected by inequality. It follows that policies to reduce income inequalities should not only be pursued to improve social outcomes but also to sustain long-term growth. Redistribution policies via taxes and transfers are a key tool to ensure the benefits of growth are more broadly distributed and the results suggest they need not be expected to undermine growth. But it is also important to promote equality of opportunity in access to and quality of education. This implies a focus on families with children and youths – as this is when decisions about human capital accumulation are made -- promoting employment for disadvantaged groups through active labour market policies, childcare supports and in-work benefits.
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    DOI: 10.1787/5jxrjncwxv6j-en
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