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  • MPI Ethno. Forsch.  (2,892)
  • English  (2,888)
  • Polish  (4)
  • Paris : OECD Publishing  (2,888)
  • London [u.a.] : Routledge
  • [Erscheinungsort nicht ermittelbar] : IntechOpen
  • Governance  (1,977)
  • Taxation  (969)
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Material
Language
  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 3 | volume:23 | year:2024 | number:3
    Language: English
    Pages: 1 Online-Ressource (16 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 3
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2024
    Angaben zur Quelle: number:3
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: The growth of strategic budget initiatives – such as gender budgeting and green budgeting - has been a prominent trend in OECD countries. This is driven by a desire to use the budget to help deliver transformational change in relation to key policy priorities demanding a whole-of-government response. This paper outlines the emergence of strategic budget initiatives across OECD countries and offers some preliminary observations on how these initiatives are being designed and implemented.
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Series Statement: OECD Environment Policy Papers no.40
    Keywords: Feuer ; Klimawandel ; Brandschutz ; USA ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Environment ; Governance ; United States
    Abstract: The frequency and severity of extreme wildfires are on the rise in the United States, causing unprecedented disruption and increasingly challenging the country’s capacity to contain losses and damages. These challenges are set to keep growing in the context of climate change, highlighting the need to scale up wildfire prevention and climate change adaptation. This paper provides an overview of the United States’ wildfire policies and practices and assesses the extent to which wildfire management in the country is evolving to adapt to growing wildfire risk under climate change.
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  • 3
    Language: English
    Pages: 1 Online-Ressource (41 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.10
    Keywords: Künstliche Intelligenz ; Gesundheitswesen ; Education ; Social Issues/Migration/Health ; Employment ; Science and Technology ; Governance
    Abstract: Artificial intelligence will have profound impacts across health systems, transforming health care, public health, and research. Responsible AI can accelerate efforts toward health systems being more resilient, sustainable, equitable, and person-centred. This paper provides an overview of the background and current state of artificial intelligence in health, perspectives on opportunities, risks, and barriers to success. The paper proposes several areas to be explored for policy makers to advance the future of responsible AI in health that is adaptable to change, respects individuals, champions equity, and achieves better health outcomes for all. The areas to be explored relate to trust, capacity building, evaluation, and collaboration. This recognises that the primary forces that are needed to unlock the value from artificial intelligence are people-based and not technical. The OECD is ready to support efforts for co-operative learning and collective action to advance the use of responsible AI in health.
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  • 4
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.68
    Keywords: Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation
    Abstract: The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.44
    Keywords: E-Government ; Digitalisierung ; OECD-Staaten ; Science and Technology ; Governance
    Abstract: Digital government is essential to transform government processes and services in ways that improve the responsiveness and reliability of the public sector. During the COVID-19 pandemic it also proved crucial to governments' ability to continue operating in times of crisis and provide timely services to citizens and businesses. Yet, for the digital transformation to be sustainable in the long term, it needs solid foundations, including adaptable governance arrangements, reliable and resilient digital public infrastructure, and a prospective approach to governing with emerging technologies such as artificial intelligence. This paper presents the main findings of the 2023 edition of the OECD Digital Government Index (DGI), which benchmarks the efforts made by governments to establish the foundations necessary for a coherent, human-centred digital transformation of the public sector. It comprises 155 data points from 33 member countries, 4 accession countries and 1 partner country collected in 2022, covering the period between 01 January 2020 and 31 October 2022.
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  • 6
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264582880 , 9789264791572 , 9789264888821
    Language: English
    Pages: 1 Online-Ressource (118 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Efektīvas strīdu izšķiršanas tiešsaistē attīstība Latvijā
    Keywords: Konfliktregelung ; Digitalisierung ; Internet ; Lettland ; Governance ; Latvia
    Abstract: This report assesses the use of online dispute resolution (ODR) in Latvia. It looks at the country’s efforts to modernise its justice system and develop dispute resolution mechanisms, identifies areas for improvement in line with the OECD ODR Framework, and provides examples of the application of ODR in other countries. The assessment is enriched by the application of the OECD ODR Framework to three specific types of claims – simplified and warning procedures, and consumer claims. It provides recommendations for successfully implementing ODR in Latvia and broadly modernising the justice sector to ensure better access to justice for all.
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  • 7
    ISBN: 9789264996526 , 9789264451674 , 9789264920927
    Language: English
    Pages: 1 Online-Ressource (183 p.) , 21 x 28cm.
    Keywords: Budgetinzidenz ; Kanada ; Frankreich ; Irland ; Italien ; Südkorea ; Niederlande ; Neuseeland ; Schweden ; Social Issues/Migration/Health ; Economics ; Governance
    Abstract: In many countries, public expenditure, including transfers, plays a major role in reducing income inequality. The report reviews the various ways that budgeting can be used to this end. A first includes taking a broad approach to results-based budgeting, taking social and distributional goals into consideration. A second relies on integrating distributional impact analysis directly into the budget process. The report discusses the concrete experience of eight OECD countries in this area, analysing how they are integrating distributional impact assessment in spending and budgeting decisions. Finally, it discusses the tools, frameworks and data that are needed to take distributional considerations into account as part of evidence-informed policy making.
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  • 8
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.47
    Keywords: Governance ; Science and Technology
    Abstract: This policy paper aims to help governments develop regulatory experimentation constructively and appropriately as part of their implementation of the 2021 OECD Recommendation for Agile Regulatory Governance to Harness Innovation. Regulatory experimentation can help promote adaptive learning and innovative and better-informed regulatory policies and practices. This policy paper examines key concepts, definitions and constitutive elements of regulatory experimentation. It outlines the rationale for using regulatory experimentation, discusses enabling factors and governance requirements, and presents a set of forward-looking conclusions.
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  • 9
    Language: English
    Pages: 1 Online-Ressource (155 p.) , 21 x 28cm.
    Series Statement: SIGMA Papers no.68
    Keywords: Governance ; Albania ; Bosnia and Herzegovina ; Kosovo ; Montenegro ; North Macedonia ; Serbia
    Abstract: Parliaments have a unique role in ensuring that adopted laws, regardless of who initiated them, are evidence-based and fit-for-purpose. For the executive branch, laws are vital instruments through which they deliver public policy. Governments therefore rely on parliaments to scrutinise and adopt legislation in a timely, well-planned and co-ordinated manner. Parliamentary scrutiny of government lawmaking and its role in ex post evaluation of law implementation helps the legislature hold the executive to account. Evidence-based lawmaking is especially critical to EU integration processes as they involve adoption of many new laws. This paper reviews how laws are planned, initiated, prepared, scrutinised and evaluated by the parliaments of six Western Balkan administrations. The report discusses the concept of lawmaking within a parliamentary system of government. It considers how parliaments and governments co-operate and co-ordinate their legislative activities throughout the lawmaking cycle, providing a comparative analysis of existing rules and procedures as well as lawmaking practices. A set of key findings and policy recommendations are provided to support the Western Balkan administrations to plan and implement future reforms.
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  • 10
    Language: English
    Pages: 1 Online-Ressource (41 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.53
    Keywords: Governance ; Development
    Abstract: This paper examines the role of mobilising political will in establishing the conditions necessary for economic and social inclusion of refugees, internally displaced persons, and formerly displaced persons who achieve durable solutions such as voluntary return. It investigates the role and conditions to mobilise political will for more comprehensive and inclusive policies that can lead to long-term local development in contexts of forced displacement in low- and middle-income countries (LICs and MICs). Case studies from Bangladesh, Cameroon, Ecuador, Iraq and Lebanon illustrate the ways in which political will, or its absence, can shape the approach to supporting the forcibly displaced and hosting communities. The paper also proposes a conceptual model for mobilising political will to facilitate sustainable development support in contexts of forced displacement.
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  • 11
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.165
    Keywords: Governance ; Science and Technology ; Industry and Services
    Abstract: Emerging technologies can contribute to unprecedented gains in health, energy, climate, food systems, and biodiversity. However, these technologies and their convergence sometimes carry risks to privacy, security, equity and human rights. This dual-edged nature of emerging technology requires policies that better anticipate disruptions and enable technology development for economic prosperity, resilience, security and sustainable development. Drawing on prior OECD work and legal instruments, this framework equips governments, other innovation actors and societies to anticipate and get ahead of governance challenges, and build longer-term capacities to shape innovation more effectively. Its “anticipatory technology governance” approach consists of five interdependent elements and associated governance tools: (1) embeding values throughout the innovation process; (2) enhancing foresight and technology assessment; (3) engaging stakeholders and society; (4) building regulation that is agile and adaptive; and (5) reinforcing international cooperation in science and norm-making. The emerging technology context determines how each of these elements is applied.
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  • 12
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.46
    Keywords: Energy ; Agriculture and Food ; Environment ; Governance ; Development ; Romania
    Abstract: Policy coherence relies on the development of strategic plans, the availability and use of relevant evidence and data, the right set of skills across the public administration, political commitment, and leadership. Effective policy coherence cannot be achieved without good co-ordination, which relies on sound co-ordination mechanisms, such as interministerial committees or councils, as well as information-sharing tools. The legitimacy and coherence of public policy is also grounded in the support that a government has from stakeholders and citizens. This policy paper offers a tailored policy framework for Romania that builds further on the other outputs of the TSI project “Enhancing Policy Coherence, Transparency, and Co-ordination at the Centre of Government in Romania”. It includes tailored and actionable tools for improving policy coherence across government by strengthening policy development, co-ordination, and stakeholder participation.
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  • 13
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264768413 , 9789264502260 , 9789264388628
    Language: English
    Pages: 1 Online-Ressource (253 p.) , 21 x 28cm.
    Series Statement: OECD Rural Studies
    Keywords: Governance ; Urban, Rural and Regional Development ; Science and Technology ; Canada
    Abstract: Innovation is broader than science and technology, yet often statistics and government programmes narrowly focus on this type of innovation. In rural places, this is particularly relevant as not all firms have the capacity to be competitive in high-tech innovation. With around one in five Canadians living in Canada’s rural regions, better understanding how to promote broader notions of innovation for rural places by increasing entrepreneurship, including for women, advancing the green transition, and improving the provision of services is critical to boost rural productivity, and increase well-being standards. The report sets the scene for rural innovation in Canada, explores the policy and governance environment for key regional innovation initiatives, and includes a special topic chapter on green innovation in rural regions of Canada.
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  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264969551 , 9789264465589 , 9789264605091
    Language: English
    Pages: 1 Online-Ressource (120 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Keywords: Energy ; Environment ; Governance ; Slovak Republic
    Abstract: The Slovak Republic has reduced some environmental pressures over the past decade. However, it needs to do more to reduce air pollution, improve waste and wastewater treatment and move towards carbon neutrality. Since 2011, the country has taken important steps to improve its biodiversity policy. Slovakia needs to now align its strategy with the Kunming-Montreal Global Biodiversity Framework and the EU Biodiversity Strategy for 2030. Most species and habitats are in an unfavourable state and biodiversity considerations are not sufficiently integrated into sectoral policies. This is the third Environmental Performance Review of the Slovak Republic. It provides an evidence-based assessment of the country's progress towards its environmental goals over the past decade. The 29 recommendations aim to help Slovakia improve its environmental performance, giving special focus to biodiversity and forests in the context of climate change.
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  • 15
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: SIGMA Papers no.69
    Keywords: Governance ; Albania ; Bosnia and Herzegovina ; Georgia ; Kosovo ; Moldova, Republic of ; Montenegro ; North Macedonia ; Serbia ; Türkiye ; Ukraine
    Abstract: Supreme audit institutions (SAIs) are a critical part of public accountability systems. They ‘watch’ over governments’ use of public money and report about it publicly, helping to increase transparency. SAIs have an interest in strongly engaging with external stakeholders – including citizens – to make sure that their work is relevant, understood and used to hold governments to account. This paper provides a compilation of European SAIs’ practices on communication, co-operation and collaboration with external partners and is intended to provide inspiration to SAIs of EU candidate countries and potential candidates to further strengthen their engagement with their non-governmental stakeholders.
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  • 16
    Language: English
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Public Governance no.68
    Keywords: Governance
    Abstract: To meet their international climate commitments and strengthen renewable energy production, many countries will require significant new investment in low emissions infrastructure. To deliver low emissions infrastructure at the necessary rate and scale, many countries recognise they need better ways of planning and regulating infrastructure and its value chains. This Working Paper describes the challenges and opportunities for using regulatory, stakeholder engagement and public procurement tools to help countries deliver more effective permitting. It provides international good practice case studies to help countries stimulate investment and reduce barriers for new, low emissions infrastructure so they can fulfil their international climate commitments while ensuring existing policy objectives.
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  • 17
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264350137 , 9789264734975 , 9789264539778
    Language: English
    Pages: 1 Online-Ressource (124 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Keywords: Energy ; Environment ; Governance ; Chile
    Abstract: Chile has made important strides on its environmental agenda in recent years with the passage of the Framework Law on Climate Change, the establishment of the Biodiversity and Protected Areas Service and the ratification of the Escazú Agreement. However, the country has made limited progress in decoupling environmental pressures from economic growth. Greenhouse gas emissions have continued to rise and the country is not on track to reach its legally binding target of net zero by 2050. Chile is well-positioned to achieve its targets for biodiversity, while air pollution remains a serious public health challenge and waste management relies heavily on landfilling. Chile is facing a severe and deepening water crisis that requires concerted action to improve water allocation and water quality, and to strengthen water governance. The review provides 36 recommendations to help Chile improve its environmental performance, with a special focus on water management and policies. This is the third Environmental Performance Review of Chile. It provides an independent, evidence-based evaluation of the country’s environmental performance since the previous review in 2016.
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264565173
    Language: English
    Pages: 1 Online-Ressource (115 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Mise en œuvre de la Convention de l'OCDE sur la lutte contre la corruption par le Luxembourg : Rapport de Phase 4
    Keywords: Governance ; Luxembourg
    Abstract: This Phase 4 report on Luxembourg by the OECD Working Group on Bribery evaluates and makes recommendations on Luxembourg’s implementation of the Convention on Combating Bribery of Foreign Public Officials in International Business Transactions and the 2021 Recommendation of the Council for Further Combating Bribery of Foreign Public Officials in International Business Transactions. It was adopted by the OECD Working Group on Bribery during its plenary meeting on 5-8 March 2024.
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  • 19
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.14
    Keywords: Education ; Employment ; Governance ; Social Issues/Migration/Health ; Science and Technology
    Abstract: Most workers who will be exposed to artificial intelligence (AI) will not require specialised AI skills (e.g. machine learning, natural language processing, etc.). Even so, AI will change the tasks these workers do, and the skills they require. This report provides first estimates for the effect of artificial intelligence on the demand for skills in jobs that do not require specialised AI skills. The results show that the skills most demanded in occupations highly exposed to AI are management and business skills. These include skills in general project management, finance, administration and clerical tasks. The results also show that there have been increases over time in the demand for these skills in occupations highly exposed to AI. For example, the share of vacancies in these occupations that demand at least one emotional, cognitive or digital skill has increased by 8 percentage points. However, using a panel of establishments (which induces plausibly exogenous variation in AI exposure), the report finds evidence that the demand for these skills is beginning to fall.
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  • 20
    ISBN: 9789264621039
    Language: English
    Pages: 1 Online-Ressource (212 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Державне управління в Україні: Оцінювання на відповідність Принципам державного управління
    Keywords: Governance ; Ukraine
    Abstract: This report analyses the performance of public administration in Ukraine through a set of standard indicators based on the Principles of Public Administration. The Principles set out what good public governance entails in practice and outline the main requirements to be followed by countries during the European Union (EU) integration process. They address the preconditions for a good public administration (good laws, policies, institutional capacity and procedures) and how an administration performs in practice. In its 2014 and 2018 Enlargement Strategies, the European Commission highlighted public administration reform as one of three “fundamentals first” areas of the EU enlargement process. Given the European Council decision of December 2023 to open accession negotiations with Ukraine, this report provides data and recommendations on how Ukraine could better meet the standards set by the Principles. The report follows up on the 2018 SIGMA Baseline Measurement Report and provides comparative information on reform successes and remaining challenges. It covers the six thematic areas of the Principles (strategic framework of public administration reform, policy development and co-ordination, public service and human resource management, accountability, service delivery and public financial management). The report provides indicator values and comparison of overall trends across the administration.
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  • 21
    ISBN: 9789264344600
    Language: English
    Pages: 1 Online-Ressource (156 p.) , 21 x 28cm.
    Keywords: Governance ; Azerbaijan
    Abstract: The fifth round of monitoring under the Istanbul Anti-Corruption Action Plan assesses Azerbaijan's anti-corruption practices and reforms against a set of indicators, benchmarks and elements under nine performance areas that focus on anti-corruption policy, prevention of corruption and enforcement. The report analyses Azerbaijan's efforts to build anti-corruption institutions, its measures to detect, investigate and prosecute corruption cases and identifies areas for improvement. A follow-up report evaluating Azerbaijan's progress in these areas will follow.
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  • 22
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.12
    Keywords: Education ; Employment ; Governance ; Social Issues/Migration/Health ; Science and Technology
    Abstract: Generative artificial intelligence (AI) presents myriad opportunities for integrity actors—anti-corruption agencies, supreme audit institutions, internal audit bodies and others—to enhance the impact of their work, particularly through the use of large language models (LLMS). As this type of AI becomes increasingly mainstream, it is critical for integrity actors to understand both where generative AI and LLMs can add the most value and the risks they pose. To advance this understanding, this paper draws on input from the OECD integrity and anti-corruption communities and provides a snapshot of the ways these bodies are using generative AI and LLMs, the challenges they face, and the insights these experiences offer to similar bodies in other countries. The paper also explores key considerations for integrity actors to ensure trustworthy AI systems and responsible use of AI as their capacities in this area develop.
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  • 23
    ISBN: 9789264838871 , 9789264889934 , 9789264978164
    Language: English
    Pages: 1 Online-Ressource (99 p.) , 21 x 28cm.
    Series Statement: OECD Multi-level Governance Studies
    Keywords: Governance ; Urban, Rural and Regional Development ; United Kingdom
    Abstract: The Welsh Government is refining its approach to regional development, adopting a regional lens directed to four regions to better allocate resources and address local needs. This OECD Multi-level Governance Study – a follow up to the 2020 OECD report The Future of Regional Development and Public Investment in Wales, United Kingdom – summarises the progress Wales has made to advance this regional lens, and identifies key areas of attention going forward. It synthesises the results of a vision-setting exercise, capacity-building workshops with the national government and regional bodies, and a multi-stakeholder workshop on collaborative working among Welsh regional development actors. This report identifies enablers for the effective use of a regional lens in Wales, including robust regional data, long-term and future-oriented objectives, effective co-ordination across Welsh Government policy areas related to regional development, capacitated regional structures, and trust and collaborative working among levels of government. The report's insights on establishing strategic direction and fostering collaboration among national, regional, and local levels could be valuable for countries exploring ways to optimise regional development policy, including in the face of resource constraints.
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  • 24
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264493162 , 9789264422889 , 9789264613409
    Language: English
    Pages: 1 Online-Ressource (192 p.) , 21 x 28cm.
    Series Statement: OECD Multi-level Governance Studies
    Keywords: Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Development ; Croatia
    Abstract: Since joining the EU in 2013, Croatia’s macroeconomic performance has improved significantly. At the same time, large demographic and socio-economic disparities across Croatian regions persist. These trends provide the backdrop against which Croatia has reformed its legislative and strategic planning framework for regional development. Such reforms culminated in the adoption of the National Development Strategy 2030, which includes balanced regional development among its main long-term objectives. They have also led to the creation of regional development agencies, and the design of development plans at the county and local levels. This report assesses the extent to which Croatia’s multi-level governance system is supporting its regional development objectives. In particular, it provides an overview of the country’s regional development performance on several demographic, economic and well-being indicators. From there, it considers how the regional development reforms adopted since 2014 affect the ability of national and subnational governments to design, implement, fund, monitor and evaluate place-based regional development plans. Finally, this report provides practical recommendations to help national and subnational policy makers develop and implement strategic frameworks to meet their territorial development objectives and deliver tangible results to communities across the country.
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  • 25
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264940093 , 9789264757639 , 9789264996663
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: Illicit Trade
    Keywords: Governance ; Trade
    Abstract: The COVID-19 pandemic has significantly impacted various aspects of human activity, including illicit trade. Criminal networks have adapted quickly to exploit disrupted supply chains and increased demand for essential goods, creating new opportunities for profit. This report examines how the pandemic has reshaped the trade in counterfeit goods. It looks at the multifaceted effects of the COVID-19 pandemic on the trade dynamic, particularly in the European Union. It also explores its effects on the trade in counterfeit goods, drawing on both law enforcement and industry expertise, as well as global customs seizure data. In particular, it highlights the challenges faced, the changing modus operandi of counterfeiters and the solutions that have emerged during this unprecedented health crisis.
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264759015 , 9789264472426 , 9789264489219
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Keywords: Governance ; Belgium
    Abstract: Since 2014, the Flemish government has undertaken a series of reforms of its budgetary system, including the implementation of performance-informed budgeting, which includes both the implementation of spending reviews and performance budgeting. The aim of the reforms is to better integrate policy development and resource allocation and improve the accountability and transparency of the Flemish public sector. This report takes stock of performance-informed budgeting practices in Flanders. It provides an assessment of their key strengths and highlights where improvements can be made. Finally, it includes recommendations to further strengthen the approach to performance-informed budgeting in Flanders.
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  • 27
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Public Governance no.69
    Keywords: Environment ; Governance ; Development ; Antigua and Barbuda ; Australia ; Bahamas ; Barbados ; Belize ; Canada ; Cape Verde ; Comoros ; Cook Islands ; Cuba ; Dominica ; Dominican Republic ; Fiji ; Grenada ; Guinea-Bissau ; Guyana ; Haiti ; Jamaica ; Maldives ; Marshall Islands ; Mauritius ; Micronesia, Federated States of ; Nauru ; New Zealand ; Niue ; Palau ; Papua New Guinea ; Saint Kitts and Nevis ; Saint Lucia ; Saint Vincent and the Grenadines ; Samoa ; Sao Tome and Principe ; Seychelles ; Singapore ; Solomon Islands ; Suriname ; Timor-Leste ; Tonga ; Trinidad and Tobago ; Tuvalu ; United Kingdom ; United States ; Vanuatu
    Abstract: Given the fast pace of global socio-economic development, more tailored, focused, and localised efforts to strengthen public sector capacity in small island developing states (SIDS) is increasingly important. SIDS have unique vulnerabilities, rich histories and contexts, and strengths that can be harnessed for sustainable development. Development partners need to adapt how they provide capacity-strengthening support, taking individual SIDS’ circumstances and needs into account to better help them achieve their ambitions. This report summarises perspectives from small island developing states (SIDS) on current experiences and opportunities to improve capacity-strengthening support to make it more tailored, impactful, and sustainable. The report uses the broad definition of capacity-strengthening as activities that improve the competencies and abilities of individuals, organisations, and broader formal and informal social structures in a way that boosts organisational performance. It concentrates on public sector capacity, including interactions with other stakeholders across sectors.
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  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.13
    Keywords: Education ; Employment ; Governance ; Social Issues/Migration/Health ; Science and Technology
    Abstract: This paper looks at the links between AI and wage inequality across 19 OECD countries. It uses a measure of occupational exposure to AI derived from that developed by Felten, Raj and Seamans (2019) – a measure of the degree to which occupations rely on abilities in which AI has made the most progress. The results provide no indication that AI has affected wage inequality between occupations so far (over the period 2014-2018). At the same time, there is some evidence that AI may be associated with lower wage inequality within occupations – consistent with emerging findings from the literature that AI reduces productivity differentials between workers. Further research is needed to identify the exact mechanisms driving the negative relationship between AI and wage inequality within occupations. One possible explanation is that low performers have more to gain from using AI because AI systems are trained to embody the more accurate practices of high performers. It is also possible that AI reduces performance differences within an occupation through a selection effect, e.g. if low performers leave their job because they are unable to adapt to AI tools by shifting their activities to tasks that AI cannot automate.
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  • 29
    ISBN: 9789264892910
    Language: English
    Pages: 1 Online-Ressource (124 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Armenia
    Abstract: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
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  • 30
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.69
    Keywords: Taxation ; Argentina ; Brazil ; Colombia ; Costa Rica ; France ; Hungary ; Italy ; Mexico ; South Africa ; Tunisia ; Uruguay
    Abstract: Presumptive tax regimes (also known as simplified tax regimes) intend to reduce tax compliance costs for micro and small businesses (and enforcement costs for the tax administration) while levying a lower tax burden as compared to the standard tax system. This working paper compiles detailed information on the presumptive tax regimes existing in a selection of OECD and non-OECD countries, identifies common practices adopted across the countries examined and provides multiple examples of best practices observed in these regimes. These examples can serve as guidance to policy makers and tax administrations to strengthen particular features of the presumptive tax regimes implemented in their jurisdictions. Lastly, the paper highlights the main challenges generally observed in the presumptive tax regimes under study, which might undermine the role of these regimes in incentivising business formalisation and strengthening tax compliance over time.
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  • 31
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    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 3 | volume:23 | year:2024 | number:3
    Language: English
    Pages: 1 Online-Ressource (21 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 3
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2024
    Angaben zur Quelle: number:3
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: This paper argues that countries will need to better assess potential savings in the provision of universal benefits and providing services free to all at the point of delivery. Instead, programmes will need to be targeted at those truly in need, and services only free to those with limited ability to pay. It draws an analogy to the progressivity of the tax system where those with greater means pay higher taxes. A similar philosophy should be the basis of government spending. It highlights examples of the application of means-testing and user charging for key areas including retirement benefits, health care and education. The paper is meant to stimulate discussion among Senior Budget Officials.
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  • 32
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.15
    Keywords: Education ; Employment ; Governance ; Social Issues/Migration/Health ; Science and Technology
    Abstract: This paper explores the economics of Artificial Intelligence (AI), focusing on its potential as a new General-Purpose Technology that can significantly influence economic productivity and societal wellbeing. It examines AI's unique capacity for autonomy and self-improvement, which could accelerate innovation and potentially revive sluggish productivity growth across various industries, while also acknowledging the uncertainties surrounding AI's long-term productivity impacts. The paper discusses the concentration of AI development in big tech firms, uneven adoption rates, and broader societal challenges such as inequality, discrimination, and security risks. It calls for a comprehensive policy approach to ensure AI's beneficial development and diffusion, including measures to promote competition, enhance accessibility, and address job displacement and inequality.
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  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.45
    Keywords: Energy ; Agriculture and Food ; Environment ; Governance ; Romania
    Abstract: This policy paper analyses the institutional mechanisms in place and under preparation in Romania to steer and co-ordinate policy development and action priorities relating to climate change. It also reviews the risks and opportunities for the newly created co-ordination mechanisms within the centre of government in this policy area, looks at how the co-ordination mechanisms for greening of the economy align with existing governance frameworks in terms of mandate, and discusses lessons learned from the framework for sustainable development. Drawing upon extensive consultations and peer input from OECD countries, this policy paper offers tailored recommendations for enhancing green governance in Romania.
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  • 34
    ISBN: 9789264762152 , 9789264772311 , 9789264317642
    Language: English
    Pages: 1 Online-Ressource (89 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallele Sprachausgabe Renforcer la transparence et l’intégrité des activités d’influence étrangère en France : Un outil pour lutter contre les risques d’ingérences étrangères
    Keywords: Governance ; France
    Abstract: This report analyses the legislative and institutional framework in France relating to the transparency and integrity of foreign influence activities. It identifies concrete policy measures adapted to the French context to make foreign influence activities more transparent, and to discourage foreign interference attempts that are made notably through opaque lobbying and influence activities. It also ensures that the risk of foreign interference is better taken into account when public officials move between the public and private sectors.
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  • 35
    ISBN: 9789264336667
    Language: English
    Pages: 1 Online-Ressource (107 p.) , 21 x 28cm.
    Keywords: Governance ; Ukraine
    Abstract: The report assesses Ukraine’s anti-corruption reforms against a set of indicators, benchmarks and their elements under five performance areas that focus on anti-corruption policy, prevention of corruption and enforcement. It analyses Ukraine’s efforts to amend laws, build anti-corruption institutions, its measures to detect, investigate and prosecute corruption cases and identifies areas for improvement.
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  • 36
    ISBN: 9789264840744
    Language: English
    Pages: 1 Online-Ressource (142 p.) , 21 x 28cm.
    Keywords: Governance ; Moldova, Republic of
    Abstract: The fifth round of monitoring under the Istanbul Anti-Corruption Action Plan assesses Moldova's anti-corruption practices and reforms against a set of indicators, benchmarks and elements under nine performance areas that focus on anti-corruption policy, prevention of corruption and enforcement. The report analyses Moldova's efforts to build anti-corruption institutions, its measures to detect, investigate and prosecute corruption cases and identifies areas for improvement. A follow-up report evaluating Moldova's progress in these areas will follow.
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  • 37
    ISBN: 9789264765832 , 9789264760912 , 9789264655096
    Language: English
    Pages: 1 Online-Ressource (325 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Sixième rapport d’examen par les pairs sur le chalandage fiscal : Cadre inclusif sur le BEPS : Action 6
    Keywords: Taxation
    Abstract: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the sixth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2023, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
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  • 38
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    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 3 | volume:23 | year:2024 | number:3
    Language: English
    Pages: 1 Online-Ressource (9 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 3
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2024
    Angaben zur Quelle: number:3
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: The OECD Performance Budgeting Framework provides four building blocks to guide countries in strengthening their approach to performance budgeting. These are (i) tools and methods for developing meaningful performance information, (ii) accountability and transparency, (iii) a strong enabling environment, and (iv) the use of performance information to inform decisions around the budget.
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  • 39
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264845589 , 9789264413832 , 9789264398047
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Perspectives de l'OCDE sur la lutte contre la corruption et l'intégrité 2024
    Parallel Title: Parallele Sprachausgabe Perspectivas de anticorrupción e integridad 2024
    Keywords: Governance
    Abstract: This first edition of the OECD Anti-Corruption and Integrity Outlook analyses Member countries’ efforts to uphold integrity and fight corruption. Based on data from the Public Integrity Indicators, it analyses the performance of countries’ integrity frameworks, and explores how some of the main challenges to governments today (including the green transition, artificial intelligence, and foreign interference) are increasing corruption and integrity risks for countries. It also addresses how the shortcomings in integrity systems can impede countries’ responses to these major challenges. In providing a snapshot of how countries are performing today, the Outlook supports strategic planning and policy work to strengthen public integrity for the future.
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  • 40
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (11 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.8
    Keywords: Governance ; Science and Technology
    Abstract: In November 2023, OECD member countries approved a revised version of the Organisation’s definition of an AI system. This document contains proposed clarifications to the definition of an AI system contained in the 2019 OECD Recommendation on AI (the “AI Principles”) to support their continued relevance and technical soundness. The goal of the definition of an AI system in the OECD Recommendation is to articulate what is considered to be an AI system, for purposes of the recommendation.
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  • 41
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.303
    Keywords: Employment ; Governance ; Social Issues/Migration/Health ; Science and Technology
    Abstract: Digital technologies are having a profound impact on economies, labour markets and societies. They also have the potential to transform government, by enabling the implementation of more accessible and effective services. To support a shift towards digital government, investment is needed in developing the skills of civil servants. This paper reviews good practices across OECD countries to foster skills for digital government. It presents different approaches in public administration to organising training activities as well as opportunities for informal learning. It also provides insights into how relevant skills can be identified through competence frameworks, how they can be assessed, and how learning opportunities can be evaluated.
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  • 42
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264859593 , 9789264719675 , 9789264499959
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Keywords: Environment ; Finance and Investment ; Governance
    Abstract: This report provides an overview of green budgeting practices across OECD countries based on the 2022 OECD Green Budgeting Survey, as well as the index methodology for the Survey. It takes stock of OECD countries’ progress in bringing climate and environmental considerations into budgeting frameworks and processes. Green budgeting involves a systematic approach across all stages of the budget process, including financial reporting and budget oversight. The growth in green budgeting in OECD countries, as shown in the report, demonstrates the key role of budget offices in ensuring that policy priorities relating to climate change and the environment are taken into account when allocating resources through the budget process.
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  • 43
    Language: English
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.42
    Keywords: Finance and Investment ; Governance
    Abstract: This report examines the work of the business ombudsman institutions of Georgia, Kazakhstan, Kyrgyzstan, Ukraine and Uzbekistan in order to identify their successful practices, as well as gaps that can be addressed through mutual learning and knowledge sharing. It reviews key aspects of the work of these institutions, including the legal framework for their operations, independence and accountability safeguards, funding mechanisms and operational procedures. Based on the analysis, the report offers a number of recommendations that can help improve existing institutions and also be useful to countries that are considering establishing them.
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  • 44
    ISBN: 9789264647619
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Cameroun 2024 (Deuxième cycle) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Taxation ; Cameroon
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Cameroon, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 45
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264660502 , 9789264949027 , 9789264373112
    Language: English
    Pages: 1 Online-Ressource (141 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Hechos frente a falsedades: Fortaleciendo la democracia a través de la integridad de la información
    Parallel Title: Parallele Sprachausgabe Les faits sans le faux : Lutter contre la désinformation, renforcer l’intégrité de l’information
    Keywords: Education ; Governance ; Social Issues/Migration/Health ; Development ; Science and Technology
    Abstract: Rising disinformation has far-reaching consequences in many policy areas ranging from public health to national security. It can cast doubt on factual evidence, jeopardise the implementation of public policies and undermine people's trust in the integrity of democratic institutions. This report explores how to respond to these challenges and reinforce democracy. It presents an analytical framework to guide countries in the design of policies, looking at three complementary dimensions: implementing policies to enhance the transparency, accountability, and plurality of information sources; fostering societal resilience to disinformation; and upgrading governance measures and public institutions to uphold the integrity of the information space.
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264891654 , 9789264457171 , 9789264442610
    Language: English
    Pages: 1 Online-Ressource (249 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Education ; Employment ; Governance ; Social Issues/Migration/Health ; Ireland
    Abstract: Ireland has shown a strong commitment to addressing child poverty and improving outcomes for children and young people. Responding to the needs of children and young people, particularly those most vulnerable, requires integrated policies and services. This report is part of a joint project between the OECD and the European Commission to strengthen policy and governance arrangements for tackling child poverty and improving outcomes for children and young people based on a whole-of-government approach. The report assesses recent policy, institutional and legislative developments in Ireland and compares outcomes for children and young people with those in other EU and OECD countries. It finds that despite progress, Ireland still has room for improvement on child poverty reduction, and more can be done to address the trust gap between young people in Ireland and their government. The report recommends Ireland to adopt measures to enhance inter-departmental and inter-agency co-operation, strengthen evidence-informed approaches, reinforce policy monitoring tools, and improve accountability mechanisms. It also recommends measures to support the effective implementation of Young Ireland, the National Policy Framework for Children and Young People (2023-28), and to ensure policy coherence.
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  • 47
    ISBN: 9789264447530
    Language: English
    Pages: 1 Online-Ressource (151 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Bulgaria
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Bulgaria, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 48
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    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264738355 , 9789264940697 , 9789264530508
    Language: English
    Pages: 1 Online-Ressource (130 p.) , 21 x 28cm.
    Keywords: Finance and Investment ; Governance
    Abstract: The ASEAN region’s economic expansion has created significant financing needs among corporations and investment opportunities for households. This report aims to support ASEAN policy makers harness opportunities and address barriers in mobilising capital markets for sustainable growth and development in the region. It focuses on the functioning of capital markets and the corporate sector’s use of market-based financing. It also examines current corporate governance regulatory frameworks, emerging artificial intelligence trends in finance, and sustainable finance developments with a focus on corporate sustainable bonds.
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  • 49
    ISBN: 9789264358621 , 9789264776067 , 9789264389755
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Governance ; Slovak Republic
    Abstract: This report provides insights on applying behavioural insights to improve public integrity in the public administration of the Slovak Republic. This report illustrates, through a stepwise application of the OECD BASIC toolkit, how corruption risk management policies can be improved through the identification and analysis of undesired behaviours, and through the design and testing of strategies to change these behaviours. Specifically, a randomised controlled trial was employed to test the effect of two behaviourally informed strategies to improve risk communication in the public administration. The results provided novel empirical evidence that: 1) providing support to public servants to better understand risks; and 2) exposing public servants to good leadership examples can improve their propensity to communicate risks. Moreover, it was found that feeling safe, trusting and being aware of risk communication channels also play an important role in improving risk communication. Based on the findings, this report provides recommendations to improve the risk management system of the Slovak Republic and inform the discussion on the upcoming National Anti-corruption Strategy, contributing to advancing the country’s efforts in curbing corruption.
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  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264691728 , 9789264557611 , 9789264576261
    Language: English
    Pages: 1 Online-Ressource (153 p.) , 21 x 28cm.
    Series Statement: Corporate Governance
    Keywords: Finance and Investment ; Governance ; Kazakhstan
    Abstract: The Kazakh government has undertaken crucial legal and regulatory reforms to improve the governance and performance of its state-owned enterprises (SOEs), but further reforms are needed. This review describes and assesses the corporate governance framework of the Kazakh SOE sector against the OECD Guidelines on Corporate Governance of State-Owned Enterprises. It makes recommendations to help the Kazakh authorities reform their state-owned sector and align the exercise of state ownership and the governance of SOEs with international best practices.
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  • 51
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264973954 , 9789264647114 , 9789264622838
    Language: English
    Pages: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Pilier Un - Montant B : Cadre Inclusif sur le BEPS
    Keywords: Taxation
    Abstract: As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm’s length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries. Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines.
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  • 52
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    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264855380 , 9789264477568 , 9789264621596
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Keywords: Finance and Investment ; Governance ; Sweden
    Abstract: This report provides an assessment of the Swedish corporate bond market and policy recommendations to improve its functioning, drawing from detailed empirical analysis and in-depth interviews with market participants. It includes two empirical chapters which provide insights into the market's evolution over the last two decades based on original data, emphasising changes since the 2008 financial crisis with respect to market size, issuer characteristics, credit quality, industry composition and investor universe. These developments are also considered in an international context, comparing the Swedish market with selected peer countries, both in Europe and elsewhere.
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  • 53
    ISBN: 9789264380462
    Language: English
    Pages: 1 Online-Ressource (181 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Egypt
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Egypt, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 54
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    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264809178 , 9789264865709 , 9789264986626
    Language: English
    Pages: 1 Online-Ressource (165 p.) , 21 x 28cm.
    Keywords: Governance
    Abstract: From steering decision-making in times of complexity to stewarding cross-cutting policies and guiding good practices across the public administration, centres of government (CoGs) play an important role in achieving government ambitions. CoGs have recently found themselves under pressure to help navigate increasingly complex policy challenges in an environment characterised by multiple crises, polarisation and declining trust in public institutions. This compendium gathers and shares practices and experiences of CoGs in undertaking their various roles and functions. It describes the mechanisms CoGs use in roles such as bridging the political-administrative interface, stewarding cross-cutting policies, guiding public administration reform, and engaging with citizens and other stakeholders. Finally, it discusses the lessons learnt and key enablers that emerge from the experiences. This compendium serves CoG leaders and government officials who seek to better understand the role of the centre in contributing to better outcomes for citizens and society.
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  • 55
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    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264946163 , 9789264457232 , 9789264493476
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Keywords: Finance and Investment ; Governance ; Industry and Services
    Abstract: The OECD Global Corporate Sustainability Report aims to enhance the adoption of corporate governance policies that promote the sustainability and resilience of companies. It examines the evolving landscape of corporate sustainability practices worldwide and includes a focus on key dimensions outlined in the G20/OECD Principles of Corporate Governance, such as sustainability-related disclosure, shareholder-company dialogue, board responsibilities, and stakeholder interests. It offers comprehensive data analysis specifically designed to meet the needs of policymakers, regulators, and market participants.
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  • 56
    ISBN: 9789264976177
    Language: English
    Pages: 1 Online-Ressource (160 p.) , 21 x 28cm.
    Keywords: Governance ; Armenia
    Abstract: The fifth round of monitoring under the Istanbul Anti-Corruption Action Plan assesses Armenia’s anti-corruption practices and reforms against a set of indicators, benchmarks and elements under nine performance areas that focus on anti-corruption policy, prevention of corruption and enforcement. The report analyses Armenia’s efforts to build anti-corruption institutions, its measures to detect, investigate and prosecute corruption cases and identifies areas for improvement. A follow-up report evaluating Armenia's progress in these areas will follow.
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  • 57
    ISBN: 9789264996533
    Language: English
    Pages: 1 Online-Ressource (120 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Kenya
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Kenya, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 58
    ISBN: 9789264639157
    Language: English
    Pages: 1 Online-Ressource (130 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Georgia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Georgia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 59
    ISBN: 9789264319257
    Language: English
    Pages: 1 Online-Ressource (159 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Malta
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Malta, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 60
    ISBN: 9789264523326
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Romania
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Romania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
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  • 61
    ISBN: 9789264814677
    Language: English
    Pages: 1 Online-Ressource (334 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global Anti-Base Erosion (GloBE) Rules are a key component of this plan and ensure large multinational enterprise pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the GloBE Rules provide for a co-ordinated system of taxation that imposes a top-up tax on profits arising in a jurisdiction whenever the effective tax rate, determined on a jurisdictional basis, is below the minimum rate. The Commentary to the GloBE Rules was originally released by the Inclusive Framework in March 2022. The Commentary explains the intended outcomes under the GloBE Rules, clarifies the meaning of certain terms and illustrates the application of the rules to certain fact patterns. This Consolidated Commentary incorporates Agreed Administrative Guidance that has been released by the Inclusive Framework since March 2022 up until December 2023. It provides tax administrations and taxpayers with guidance on the interpretation and application of the GloBE Rules in order to promote a consistent and common interpretation and application of those that will facilitate coordinated outcomes for both tax administrations and MNE Groups.
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  • 62
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    Paris : OECD Publishing
    In:  OECD journal on budgeting 23(2023), 2 vom: 21. Juni, Artikel-ID 6, Seite 1-15 | volume:23 | year:2023 | number:2 | day:21 | month:06 | elocationid:6 | pages:1-15
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 23(2023), 2 vom: 21. Juni, Artikel-ID 6, Seite 1-15
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:2
    Angaben zur Quelle: day:21
    Angaben zur Quelle: month:06
    Angaben zur Quelle: elocationid:6
    Angaben zur Quelle: pages:1-15
    Keywords: Finance and Investment ; Governance ; Economics ; Aufsatz in Zeitschrift
    Abstract: This paper explores how Early Childhood Education and Childcare (ECEC) can be more effectively financed and delivered to promote human capital development, economic growth and well-being. It discusses evidence showing that quality ECEC contributes to better education outcomes and higher future earnings, particularly for socio-economically disadvantaged children. Yet it identifies challenges in delivering ECEC services, including uneven coverage and lack of affordability in many OECD countries, necessitating intergovernmental fiscal co-operation. In the wake of the COVID-19 pandemic’s disruptive effects on children’s learning and future GDP, the paper underscores the urgent need for effective policy interventions. These include augmenting public spending, implementing equitable fiscal governance models, enhancing the affordability of services and establishing robust monitoring systems. By addressing these issues, the paper posits that we can ensure equitable access to high-quality ECEC and fortify the resilience of our education systems for future generations.
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  • 63
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    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Language: English
    Pages: 1 Online-Ressource (36 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: This paper provides good-practice guidelines for parliamentary budget officials and independent fiscal institutions (IFIs) that estimate the costs of policy proposals. It covers topics including which costs to capture, how to handle behavioural responses and macroeconomic feedback, how to communicate results, and how to work with stakeholders. It also contains a section on the special considerations for costing election platforms.
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  • 64
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    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Language: English
    Pages: 1 Online-Ressource (17 p.)
    Parallel Title: Parallele Sprachausgabe Bonnes pratiques de l’OCDE en matière de budgétisation sensible au genre
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: This paper presents best practices for gender budgeting in OECD countries, consisting of the core features common to successful implementation of gender budgeting. These best practices identify elements that contribute to the sustainability of gender budgeting and help governments ensure that the budget helps achieve broader government objectives relating to gender equality, such as women’s participation in the labour market. The best practices draw on gender budgeting practices in Member countries and the OECD’s work with countries in designing and implementing gender budgeting.
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  • 65
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    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Language: English
    Pages: 1 Online-Ressource (9 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: Legislatures’ “power of the purse”, the ability to tax and spend public money, is enshrined in constitutions worldwide as a cornerstone of legislative power in democratic countries. Their role across the budget cycle is a fundamentally important national concern, lying at the heart of issues such as transparency, inclusiveness and democratic accountability. Despite different historical, constitutional, and political contexts, common features for parliaments to play an effective role in budgeting have emerged from experiences across OECD countries.
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  • 66
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    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Language: English
    Pages: 1 Online-Ressource (14 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: A new trend is appearing in government budgets: using the budget process to help transform society and achieve results in relation to cross-cutting government goals, referred to in this paper as “transformational agendas”, often seeking to overcome persistent economic, social or environmental issues, which require action from across different policy areas. Transformational budgeting is a holistic approach to budgeting that helps align disparate activities with central goals, or agendas. The paper reviews how budget processes have evolved in modern public finance, with a view to enhancing the efficient and effective use of inputs to deliver results. It presents the emergence of transformational budgeting as a tool to help transform societies in response to new global agendas, such as the SDGs. The paper showcases transformational budgeting in practice, drawing on experiences from Spain.
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  • 67
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    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 2 | volume:23 | year:2023 | number:2
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 2
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:2
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: This paper outlines key issues and provides insights to government leaders looking to design and implement initiatives that require joint working across public agencies. The first part of this paper defines key concepts and explores the benefits and related costs of cross-agency initiatives. The second discusses various contextual elements that need to be considered when making decisions about how to design cross-agency initiatives, including the nature of the objectives, the systems of government, and relationships among potential partners. The third section looks at different models across four fundamental elements: governance; people (team support), funding, and performance monitoring. The final section looks at some of the main systemic elements that can support cross-agency initiatives success.
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  • 68
    ISBN: 9789264776869 , 9789264706255 , 9789264479456
    Language: English
    Pages: 1 Online-Ressource (circa 139 Seiten)
    Series Statement: OECD development pathways
    Keywords: Productive Capacities ; Structural Transformation ; Development ; Science and Technology ; Trade ; Industry and Services ; Finance and Investment ; Governance ; Bangladesh ; Graue Literatur
    Abstract: Half a century after independence, Bangladesh has achieved impressive progress. The country has transformed from one of the poorest nations into a global textile manufacturing hub capable of meeting its medical needs almost entirely through domestic pharmaceutical production. The country will graduate from the least developed country (LDC) category in 2026 and aspires to be a high-income nation through industrialisation by 2041. Meeting this challenge requires accelerating economic transformation through diversification and innovation. This Production Transformation Policy Review (PTPR), implemented with the support and collaboration of the European Union (EU), and in partnership with the UN Conference on Trade and Development (UNCTAD), identifies concrete options for supporting Bangladesh's development. It calls for leveraging digitalisation to address persistent fragilities and it advocates for a new pact based on shared responsibilities between the national government, the private sector and international partners to shift to a new development phase and ensure sustainable, smooth and irreversible graduation.
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  • 69
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    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 3 | volume:23 | year:2023 | number:3
    Language: English
    Pages: 1 Online-Ressource (24 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 3
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:3
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: This paper, based on preliminary results of the 2023 OECD SBO Survey on Budget Frameworks, takes stock of OECD countries’ practices in top-down and medium-term budgeting. It shows that OECD countries’ fiscal frameworks can be characterised by strong reliance on multiple fiscal rules or objectives for enforcing fiscal discipline, with medium-term and top-down budgeting not used yet to their full potential in some countries. Drawing on the OECD Spending Better Framework, this paper advises that countries that wish to strengthen their fiscal frameworks reinforce the processes and institutions that underpin effective medium-term and top-down budgeting systems. Central to this is producing and publishing more regularly baseline projections of government expenditures and setting credible multi-year expenditure ceilings that serve as stringent guidelines for budget planning, while also allowing for some degree of flexibility under clearly defined conditions.
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  • 70
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    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 2 | volume:23 | year:2023 | number:2
    Language: English
    Pages: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 2
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:2
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: This journal article presents a set of high-level good budgeting practices in the health sector. The purpose of these good practices is to support countries in assessing their own budgeting arrangements for health, and in designing budgeting reforms. The article builds on 10 years of work by the OECD Joint Network of Senior Budget and Health Officials.
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  • 71
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    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 2 | volume:23 | year:2023 | number:2
    Language: English
    Pages: 1 Online-Ressource (18 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 2
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:2
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: The economic and fiscal costs of gender inequalities, such as the gender employment gap, are high. Intersectional analysis improves understanding of gender gaps and the measures needed to address them. This paper looks at how gender budgeting can be expanded to include intersectional analysis, allowing for consideration of how gender inequalities intersect with inequalities based on race, socioeconomic class, sexual orientation and disability. It provides examples from governments that have started to incorporate an intersectional approach to gender budgeting. It also highlights the main benefits and challenges associated with intersectional analysis and considers what governments can do to support an intersectional approach to gender budgeting.
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  • 72
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    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 3 | volume:23 | year:2023 | number:3
    Language: English
    Pages: 1 Online-Ressource (17 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 3
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:3
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: For implementing their economic and social policies, governments have traditionally relied on direct spending but increasingly use “non-standard” policy instruments, such as loans and guarantees. However, in many OECD countries, loans and guarantees are not yet submitted to the same scrutiny than direct spending as part of the budget process, and future costs associated with the use of these policy instruments are often not estimated, nor provisioned, making them appear initially costless. In turn, this generates risks of potentially biased budgetary decision making, deviations from medium-term spending plans and limited transparency. Considering experiences of OECD countries, this paper advises that budget offices take a leading role in proposing budgetary treatments for loans and guarantees that ensure an even-level playing field with traditional spending and put considerations of efficiency of spending above optimisation of short-term fiscal outcomes.
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  • 73
    Language: English
    Pages: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Public Governance no.57
    Keywords: Governance
    Abstract: The 2021 OECD Survey on Drivers of Trust in Public Institutions provides a cross-country assessment of what influences people’s trust in government and public institutions, understanding people’s perception of the functioning of democratic institutions. Most of the drivers in the Trust Survey refer to government competences and values that help countries take concrete steps to rebuild trust. Both at the individual and country-level trust may vary due to cultural, economic and social factors. This paper analyses the open-ended survey responses in 16 OECD countries to understand two questions. First can the answers provide insights into cultural differences and extreme attitudes of distrust? Second, what dimensions influence trust that are not considered in the theoretical OECD Trust Framework underpinning the Trust Survey? The results of the topic model resemble closely the drivers in the Trust Framework, but respondents name not just government inputs, outputs, and processes, but also socioeconomic vulnerabilities, intergenerational and global challenges. While many respondents write that ''corruption'', ''money'' and ''power'' drives their trust in public institutions, these feelings are not associated with government transparency and accountability. These findings show the advantage of qualitative measurements (open-ended survey questions) to understand the complex relationship between trust and public governance.
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  • 74
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    Paris : OECD Publishing
    ISBN: 9789264385801 , 9789264710856 , 9789264851085
    Language: English
    Pages: 1 Online-Ressource (174 p.) , 21 x 28cm.
    Series Statement: OECD Studies on SMEs and Entrepreneurship
    Keywords: Mittelstandspolitik ; Wirkungsanalyse ; KMU ; Unternehmer ; OECD-Staaten ; Employment ; Governance ; Industry and Services
    Abstract: Evaluation is the foundation of evidence-based policy. Yet there is a dearth of reliable impact evaluation in the area of SME and entrepreneurship policy. This publication issues OECD guidance on how governments can promote reliable SME and entrepreneurship policy evaluation. It emphasises practices including using control groups, setting clear policy objectives and targets and accounting for business survival and non-survival. It shows that reliable evaluation of SME and entrepreneurship policy is increasingly accessible given improvements in data and techniques in recent years and illustrates this with examples of 50 reliable evaluations across many SME and entrepreneurship policy areas and 28 OECD countries. Overall, the publication issues a call for more systematic and reliable evaluation of SME and entrepreneurship policies following the guidance offered. The publication also examines the findings of reliable evaluations internationally, including meta evaluations. The evidence is mixed but generally more robust and consistent for policies to improve access to finance than in the provision of training and advisory services. Some policies have positive impacts on key measures whereas others do not. The reasons are explored, including variations in the targeting of policies and in policy delivery approaches.
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  • 75
    Language: English
    Pages: 1 Online-Ressource (79 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.26
    Keywords: Governance
    Abstract: This policy paper describes the current state of play of the measures taken by countries to promote the professionalisation of the public procurement workforce. The paper focuses on the main elements of professionalising the public procurement workforce: i) assessing the current state of professionalisation, (ii) developing a professionalisation strategy, (iii) developing a competency model and a certification framework, (iv) developing capacity-building systems, (v) setting up incentive mechanisms, and (vi) promoting collaborative approaches with knowledge centres. The analysis is based on desk research and builds on data collected through the 2020 OECD Survey on Professionalisation and the 2018 OECD Survey on the Implementation of the 2015 OECD Recommendation on Public Procurement.
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  • 76
    ISBN: 9789264745087 , 9789264727380 , 9789264445710
    Language: English
    Pages: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Anti-Korruption ; Litauen ; Governance ; Lithuania
    Abstract: This report examines the process for developing the Lithuania’s National Anticorruption Programme (NAPC) for 2022-2033. It assesses the NAPC’s past accomplishments as well as challenges in priority areas, and draws lessons for the coming period. It also highlights implementation gaps in at-risk areas and identifies opportunities for improving the design and implementation of the NAPC.
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  • 77
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    Paris : OECD Publishing
    ISBN: 9789264532694
    Language: English
    Pages: 1 Online-Ressource (315 p.) , 21 x 28cm.
    Keywords: Umweltabgabe ; Ökosteuer ; Andalusien ; Energy ; Environment ; Urban, Rural and Regional Development ; Taxation ; Transport ; Spain
    Abstract: The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
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  • 78
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    Paris : OECD Publishing
    ISBN: 9789264893757 , 9789264284593 , 9789264720800
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Keywords: Infrastrukturfinanzierung ; Infrastrukturinvestition ; Nachhaltige Entwicklung ; Nachhaltigkeit ; OECD-Staaten ; Finance and Investment ; Governance
    Abstract: This report examines how to promote sustainable infrastructure investment. It discusses data needs for infrastructure investment and the current environment, social and governance (ESG) approaches before offering policy recommendations to help ensure that investors are better equipped to make investment decisions related to infrastructure assets. The report explores legal and regulatory barriers to quality infrastructure investment, and considers how governments can help infrastructure actors promote quality infrastructure projects, ensure project objectives and reporting correspond with investor expectations, and how to mobilise funding and financing for inclusive and quality infrastructure investment in both regions and cities.
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  • 79
    ISBN: 9789264921610 , 9789264724921 , 9789264339392
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: Corporate Governance
    Keywords: Öffentliches Unternehmen ; Corporate Governance ; Staatliche Einflussnahme ; OECD-Staaten ; Governance
    Abstract: State-owned enterprises (SOEs) remain vulnerable to being used as conduits for political finance, patronage, and personal or related-party enrichment. Lingering weaknesses in corporate governance and ownership arrangements can expose SOEs to such exploitation and undermine SOE efforts to uphold integrity. This report highlights these weaknesses and provides state owners with a better understanding of which activities are effective in insulating SOEs from undue influence. It also takes stock of how OECD member and participating countries are implementing relevant provisions of the OECD Guidelines on Anti-Corruption and Integrity in SOEs, serving as the first report on the implementation of the Guidelines since their adoption in 2019.
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  • 80
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    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2023/03
    Keywords: Employment ; Governance ; Urban, Rural and Regional Development ; Sweden
    Abstract: Sweden is undergoing a major reform of its public employment service (PES) Arbetsförmedlingen, shifting its main role from providing in-house services towards monitoring of providers and working with different stakeholders in guiding and implementing labour market policies. At the same time, the PES is undergoing a significant restructuring, resulting in a downscaling of physical presence across the country and an increased digitalisation of services. To support this reform and services to jobseekers across urban and rural settings, this report a describes the main features of the Swedish labour market and employment system and analyses the challenges of the reform from a local perspective. In light of international examples, it outlines policy options for contracting services to ensure coverage in all places and for all jobseekers, managing the balance between physical and digital services, and coordinating services at the local level.
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  • 81
    ISBN: 9789264365872
    Language: English
    Pages: 1 Online-Ressource (139 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Saint Lucia.
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  • 82
    ISBN: 9789264920811 , 9789264744929 , 9789264777958
    Language: English
    Pages: 1 Online-Ressource (344 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallele Sprachausgabe Přehled o stavu veřejné správy: Česká Republika: Česká republika na cestě k modernější a efektivnější veřejné správě
    Keywords: Öffentliche Verwaltung ; Öffentlicher Sektor ; Reform ; Tschechien ; Governance ; Urban, Rural and Regional Development ; Science and Technology ; Czech Republic
    Abstract: The OECD Public Governance Review of the Czech Republic identifies priority governance areas for reform in the Czech Republic and offers recommendations to strengthen the effectiveness, agility and responsiveness of the country’s public sector. The review first provides a snapshot on the effectiveness of the public administration and its capacity to address contemporary governance challenges, such as digitalisation and climate change. It then analyses a number of critical and priority public governance areas including citizen engagement, centre-of-government-led co-ordination and strategic planning, evidence-informed policy making in the Czech public administration, public administration at the local and regional level, human resources management in the public administration, and digital government. It also includes a case study on governance arrangements and regulations during the COVID-19 pandemic. The review provides recommendations for the Czech public administration to help it implement its Public Administration Reform Strategy: Client-oriented Public Administration 2030 (PAR), achieve the objectives of the PAR, and, ultimately, realise its longer-term sustainable development vision and commitments.
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  • 83
    Language: English
    Pages: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Internationale Unternehmensbesteuerung ; Welt ; Taxation ; Handbuch
    Abstract: Multilateral Mutual Agreement Procedures (MAPs) and Advance Pricing Arrangements (APAs) offer greater tax certainty to both taxpayers and tax administrations where different parts of the same transaction or arrangement involving a multinational enterprise are covered by multiple bilateral tax treaties. However, most jurisdictions have limited experience in coordinating bilateral MAP and APA cases to offer multilateral certainty. In accordance with its commitment to advancing the tax certainty agenda, the FTA MAP Forum, in conjunction with the FTA Large Business International Programme, has developed the Manual on the handling of Multilateral MAPs and APAs (MoMA) which is intended as a guide to multilateral MAP and APA processes from both a legal and procedural perspective. The MoMA provides tax administrations and taxpayers with basic information on the operation of such procedures and suggests different approaches based on the existing practices of jurisdictions, without imposing a set of binding rules. The MoMA allows tax administrations to explore whether implementation of these procedures is appropriate considering the circumstances of their own MAP and APA programmes and to consider whether the guidance therein may be incorporated in their domestic guidance on MAP or APA processes to provide additional clarity.
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  • 84
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    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.27
    Keywords: Vertrauen ; Glaubwürdigkeit ; Regierung ; Governance-Ansatz ; Portugal ; Governance ; Portugal
    Abstract: This paper builds on the results of the OECD Trust Survey in Portugal to identify the main areas for improvement and guidelines for action to help Portugal reinforce trust and democracy and enhance public governance to address future challenges. The Portuguese government’s response to the COVID-19 crisis drew on lessons learned from previous crises, notably the plunge in public trust after the 2008 financial crisis and the subsequent economic austerity measures which shook the political system and considerably impacted economic and social well-being. Public trust has traditionally been heralded as crucial for public governance. However, to build resilience in the face of multiple social, economic and environmental crises, Portugal will need to set public trust as an explicit policy objective and better understand what drives it. Investments in building a competent and trusted civil service will also be needed to develop more responsive and better-informed policy responses.
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  • 85
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.283
    Keywords: Environment ; Social Issues/Migration/Health ; Taxation ; Lithuania
    Abstract: This paper lays out an approach, and a research agenda, for assessing the impact of carbon pricing on household budgets. It relies on a rich set of available data and policy models and combines them in a way that is informative for mapping the gains and losses at the household level in the short term as countries transition to a low-carbon economy. After accounting for direct burdens from higher fuel prices, indirect effects from higher prices of goods other than fuel, and households’ behavioural responses, overall burdens are only mildly regressive. Recycling carbon-tax revenues back to households allows considerable scope for avoiding or cushioning losses for large parts of the population, and existing policy models can be used to design compensation measures that facilitate majority support for carbon tax packages.
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  • 86
    ISBN: 9789264575349 , 9789264989726 , 9789264919990
    Language: English
    Pages: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
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  • 87
    ISBN: 9789264434912
    Language: English
    Pages: 1 Online-Ressource (105 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Togo 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Togo ; Taxation ; Togo
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Togo. It refers to Phase 1 only (legal and regulatory framework).
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  • 88
    ISBN: 9789264549272 , 9789264878327 , 9789264362550
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: Anti-Korruption ; Compliance-Management ; Bulgarien ; Governance ; Bulgaria
    Abstract: Anti-corruption agencies must mainstream integrity policies and procedures to safeguard their activities, achieve their objectives and build public trust in their functions. This report provides concrete recommendations for strengthening Bulgaria’s Anti-Corruption Commission’s Code of Ethics and its system for undertaking integrity checks of staff. Both these issues are key to creating a culture of integrity within the organisation. The report is part of an EU-funded project under the Technical Support Instrument Regulation and highlights relevant good practices from OECD member countries and provides tailored recommendations in Bulgaria’s context.
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  • 89
    ISBN: 9789264613287
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nigeria ; Taxation ; Nigeria
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
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  • 90
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264971073 , 9789264551879 , 9789264985278
    Language: English
    Pages: 1 Online-Ressource (77 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Keywords: E-Government ; Kanada ; Governance ; Canada
    Abstract: The Open Government Scan of Canada provides an evidence-based assessment of the governance of Canada’s efforts to foster transparency, accountability and citizen participation against key provisions of the OECD Recommendation of the Council on Open Government. The Scan seeks to support Canada in its ambition to design the country’s first holistic and integrated Open Government Strategy. It includes recommendations for strengthening the governance of Canada's open government agenda in the short, medium and long term. OECD Open Government Scans are short, tailored policy reviews that focus on specific key priorities of the commissioning government.
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  • 91
    ISBN: 9789264681606 , 9789264875579 , 9789264564671
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: Illicit Trade
    Keywords: Illegaler Handel ; Produktpiraterie ; Wirkungsanalyse ; KMU ; OECD-Staaten ; Social Issues/Migration/Health ; Trade ; Industry and Services ; Governance
    Abstract: Illicit trade in counterfeit goods causes economic damage by reducing sales and profits as well as innovation incentives in legitimate industries. This study looks at damages caused by illicit trade in counterfeits to small and medium-sized enterprises. The robust evidence on the magnitude, scope and trends of this risk informs policy makers about the need to include anti-counterfeiting elements in policy packages designed to support SMEs.
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  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264323131 , 9789264966017 , 9789264323186
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: Corporate Governance
    Keywords: Corporate Governance ; Umweltmanagement ; Nachhaltigkeit ; Lateinamerika ; Governance
    Abstract: This report serves to support the development of Latin America’s legal and regulatory frameworks for sustainability disclosure, the responsibilities of company boards and shareholder rights. The report presents the results of two OECD surveys on sustainability practices of listed companies and asset managers in the region. It also draws upon an OECD dataset on the current trends and features of corporate sustainability at the global level.
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264705340 , 9789264739628 , 9789264717015
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Industrie ; Industriegeographie ; Klimaneutralität ; Europa ; Urban, Rural and Regional Development ; Governance
    Abstract: Some manufacturing activities are among the most difficult human activities to make climate neutral and they are typically regionally concentrated. Across Europe these regions are often socioeconomically relatively weak. Yet these sectors provide relatively well-paid jobs in many of these regions. Some of these regions may also have more difficult access to infrastructure to provide the hydrogen, carbon capture and storage and zero-emission freight, which can be important to some of these activities. Industrial transitions to climate neutrality therefore have regional development implications. Since regions differ in their socio-economic conditions, understanding these regional development implications will help policy makers prepare a just transition. This publication identifies manufacturing activities that are particularly difficult to decarbonise and the transformations they require. It shows how these activities are distributed across European regions, focusing on employment at emission-intensive production locations. It identifies conditions for getting access to needed infrastructure and how access conditions differ across regions. It investigates the socio-economic vulnerabilities of affected regions, their manufacturing businesses and workers. In some regions, workers and firms may be particularly vulnerable, for example, because of low-skill jobs, type of employment contract or low productivity.
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  • 94
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264536678 , 9789264522336 , 9789264783232
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Keywords: Governance
    Abstract: Government information websites are an important tool for governments seeking to improve communications, ease administrative burdens and provide greater access to public services for citizens and businesses. Effective information websites, centred on users’ needs, can ensure a trustworthy information exchange between citizens and the public administration. This report looks at how developing a fit-for-purpose search function, using predictive text, machine learning techniques, and other functionalities, can contribute to effective information websites. It presents recommendations as well as guidelines for ensuring high-quality standards across government information websites, including upgrading them into transactional portals, where citizens may easily access public services and communicate with government agencies about their needs.
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  • 95
    ISBN: 9789264599673
    Language: English
    Pages: 1 Online-Ressource (162 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Tschechien ; Taxation ; Czech Republic
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.
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  • 96
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264497672 , 9789264172074 , 9789264778382
    Language: English
    Pages: 1 Online-Ressource (148 p.) , 21 x 28cm.
    Series Statement: Corporate Governance
    Keywords: Öffentliches Unternehmen ; Corporate Governance ; Rumänien ; Governance ; Romania
    Abstract: The Romanian government has undertaken important legal and institutional changes over the past decade to improve the governance and performance of its state-owned enterprises (SOEs), yet significant implementation shortcomings persist. This review describes and assesses the corporate governance framework of the Romanian SOE sector against the OECD Guidelines on Corporate Governance of State-Owned Enterprises. It also makes recommendations to help the Romanian authorities design adequate mechanisms to ensure the implementation of applicable rules for the exercise of state ownership and the governance of SOEs.
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264825833
    Language: English
    Pages: 1 Online-Ressource (337 Seiten) , Diagramme
    Parallel Title: Erscheint auch als Agir ensemble pour l'égalité des genres (version abrégée) : Quelles priorités ?
    Keywords: Gleichstellungspolitik ; Gleichberechtigung ; OECD-Staaten ; Education ; Employment ; Governance ; Social Issues/Migration/Health
    Abstract: OECD countries continue to face persistent gender inequalities in social and economic life. Young women often reach higher levels of education than young men, but remain under-represented in fields with the most lucrative careers. Women spend more time on unpaid work, face a strong motherhood penalty, encounter barriers to entrepreneurship and fare worse in labour markets overall. They are also under-represented in politics and leadership positions in public employment. These elements permeate many policy areas and economic sectors - from international trade and development assistance to energy and the environment - in which policy often lacks a strong gender focus. Violence against women, the most abhorrent manifestation of gender inequality, remains a global crisis. This publication analyses developments and policies for gender equality, such as gender mainstreaming and budgeting, reforms to increase fathers' involvement in parental leave and childcare, pay transparency initiatives to tackle gender pay gaps, and systems to address gender-based violence. It extends the perspective on gender equality to include foreign direct investment, nuclear energy and transport. Advancing gender equality is not just a moral imperative; in times of rapidly ageing populations, low fertility and multiple crises, it will strengthen future gender-equal economic growth and social cohesion
    Description / Table of Contents: Women at work in OECD countries -- The labour market integration challenges of Ukrainian refugee women -- Global goals in gender equality -- Improving policy implementation to end gender-based violence -- Foreword -- Gender gaps in Vocational Education and Training (VET) and adult learning -- Governance tools and evidence to promote inclusive decision making -- Gender equality in public leadership -- Gender balance in the nuclear sector -- Mainstreaming gender equality -- Tax systems and gender -- Gender differences in financial literacy and resilience -- Supporting equal parenting: Paid parental leave -- Addressing gender disparities in access to finance for business creation -- Gender gaps in entrepreneurship remain -- Gender differences in career expectations and feminisation of the teaching profession -- Women entrepreneurs and international trade -- Ensuring the availability, quality and affordability of childcare -- The gender wage gap and the role of firms -- Gender diversity in energy -- The gender gap in school engagement and retention -- Harnessing foreign direct investment for gender equality -- Gender mainstreaming in environmental policies -- Assessing gender equality in transport policies -- Pay transparency to close the gender wage gap -- Participation and performance of girls and boys in education -- Women and the social economy -- Executive summary -- Gender gaps in asset-backed pension arrangements -- Gender diversity on boards and in senior management -- Systems and legal frameworks to address gender-based violence -- Legal frameworks, institutional design and strategic planning for gender mainstreaming -- The potential of digitalisation for women's economic empowerment in MENA countries -- Improving gender equality in public employment -- Teleworking through a gender lens.
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  • 98
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264658714 , 9789264806764 , 9789264682603
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 21 x 28cm.
    Keywords: Inklusives Wachstum ; Nachhaltige Entwicklung ; Japan ; Environment ; Governance ; Social Issues/Migration/Health ; Japan
    Abstract: The report Measuring Progress towards Inclusive and Sustainable Growth in Japan is the outcome of a collaboration with the Japanese Ministry of Economy, Trade and Industry which aims to monitor progress in key areas crucial to realising the Japanese government’s vision for a “New Form of Capitalism”. Building on the OECD Framework for Policy Action on Inclusive Growth, the report includes a set of key indicators to support measures for the government to deliver on its vision as well as inform on best practices in other major advanced economies. A central message is that creating the equality of opportunity in Japan requires a balanced approach of taking both efficiency and equity concerns into account. The report presents the main dynamics for policy consideration to strengthen sustainability of the Japanese growth model, with due attention paid to specific issues that matter for different groups of Japanese population. Underpinned by rigorous statistical analysis at a sufficiently disaggregated level, the report helps to better understand some of the main drivers of well-being and economic success in Japan.
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  • 99
    Language: English
    Pages: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Public Governance no.60
    Keywords: Ökotourismus ; Tourismuspolitik ; Verhalten ; Environment ; Governance ; Urban, Rural and Regional Development
    Abstract: This working paper explores the use of behavioural science for promoting environmentally sustainable tourism. It looks at how to use behavioural science to encourage sustainable behaviour, targeting both the consumers and suppliers of tourism activities and services. It concludes with recommendations for planning and implementing a tourism recovery strategy that prioritises both economic and environmental sustainability.
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  • 100
    ISBN: 9789264502406 , 9789264470699 , 9789264325319
    Language: English
    Pages: 1 Online-Ressource (182 p.) , 21 x 28cm.
    Keywords: Öffentliche Dienstleistung ; Öffentliche Sozialleistungen ; Jugendliche ; Junge Erwachsene ; Behindertenhilfe ; Jugendpolitik ; Straffälligenhilfe ; Litauen ; Governance ; Social Issues/Migration/Health ; Lithuania
    Abstract: Despite strong economic performance and significant governance reforms over the past few decades, Lithuania has a higher share of its population at-risk-of poverty than other EU countries (21.4% in 2020 compared to an EU average of 16.3%), with some people more at risk than others, particularly people with multiple and complex needs in vulnerable situations who tend to rely more on public services. The provision of personalised services is fundamental to addressing the needs of people in vulnerable situations and to improving their well-being. This report is part of a joint project between the OECD and the European Commission to develop a more integrated approach to personalised services for people with disabilities, young people leaving care, and people leaving prison in Lithuania and to increase the involvement of non-governmental organisations in the design and delivery of those services. The report provides an analysis and assessment of the governance arrangements and NGO involvement in Lithuanian public service provision, the associated operating models and information technology (IT) infrastructure of employment and social services; and service design and delivery methods for the three groups. Finally, the report proposes recommendations to deliver effective, well-integrated public services to people in vulnerable situations in Lithuania.
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