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  • MPI Ethno. Forsch.  (3,829)
  • Paris : OECD Publishing  (3,827)
  • Cambridge [u.a.] : Cambridge Univ. Press
  • Education  (2,609)
  • Taxation  (1,229)
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  • 1
    Online Resource
    Online Resource
    Building a Skilled Cyber Security Workforce in Europe : Insights from France, Germany and Poland (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264478763 , 9789264872738 , 9789264489943
    Language: English
    Pages: 1 Online-Ressource (117 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Datensicherheit ; Bildungspolitik ; Qualifikation ; IT-Kriminalität ; Frankreich ; Deutschland ; Polen ; Education ; Employment ; Science and Technology ; France ; Germany ; Poland
    Abstract: In an increasingly digital world, the significance of cyber security for individuals, businesses, and governments has never been greater. Rising cyber attacks are challenging current defence and operational capabilities, highlighting a critical shortage of skilled cyber security professionals. This report delves into the demand for cyber security expertise by analysing online job postings in France, Germany and Poland in between 2018 and 2023. It examines trends in the demand for cyber security professionals, the geographical distribution of job opportunities, and the changing skill requirements in this field. Focusing on France, the report also explores cyber security education and training programmes, the characteristics of the programmes, the demographics of enrolled learners, and their outcomes. Additionally, it reviews French policies and initiatives aimed at broadening the cyber security workforce and enhancing educational opportunities in this field. This comprehensive analysis is part of a larger effort to understand the evolving landscape of cyber security policies and professional experiences worldwide.
    DOI: 10.1787/3673cd60-en
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  • 2
    Online Resource
    Online Resource
    Transforming education in Indonesia : Examining the landscape of current reforms (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.88
    Keywords: Bildungsreform ; Indonesien ; Education ; Indonesia
    Abstract: This policy perspective examines Indonesia’s Merdeka Belajar (“Emancipated Learning”) initiative, a comprehensive education reform agenda initiated in 2019. The primary objective of this reform is to enhance learning outcomes, make schooling a more joyful experience, and empower students and school communities. The new "Emancipation Curriculum" emphasises foundational competencies and 21st-century skills and adopts holistic, formative assessment methods. It streamlines content and introduces innovative teaching methods, while increasing teachers' flexibility and autonomy in schools. It also instigates a new model of teacher professional learning. This document contextualises these initiatives within the international education landscape. It offers perspectives on what could help Indonesia ensure the success of these reforms, potentially reshaping the country’s educational future and contributing to its development and prosperity.
    DOI: 10.1787/9ff8d407-en
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  • 3
    Online Resource
    Online Resource
    Parental emotional support and adolescent well-being : A cross-national examination of socio-economic and gender gaps based on PISA 2018 surveys (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Series Statement: OECD Papers on Well-being and Inequalities no.20
    Keywords: Education ; Social Issues/Migration/Health
    Abstract: Parental emotional support, alongside material and temporal support, is an important determinant of children's subjective well-being and academic success. However, not all children benefit from the same level of parental support, and there are major differences depending on families' socio-economic status and child gender. Using the PISA 2018 surveys, this paper examines differences in parental support reported by 15-year-olds both within countries according to social status and between girls and boys, and between countries. We show that differences in parental emotional support by parents' education level and child gender are substantial. Some of these differences are (largely) explained by other characteristics such as family wealth, country of origin, and school urbanicity and private/public status. Greater parental emotional support is also found to be associated with higher PISA test scores and greater subjective wellbeing, with little variation by parental education. On the whole, our findings suggest that a significant enhancement in parental support and related child outcomes, especially in countries with lower average levels of parental emotional support, can be attained through a combined effort on several fronts: by addressing monetary and material poverty within families, by facilitating parents in balancing work and taking care of their children, by promoting greater parental involvement in their children's school life, and by offering appropriate services to assist families with special needs and facing greater challenges.
    DOI: 10.1787/2b7a2ac6-en
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  • 4
    Online Resource
    Online Resource
    The Global Minimum Tax and the taxation of MNE profit (2024)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/9a815d6b-en
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  • 5
    Online Resource
    Online Resource
    Breaking the Vicious Circles of Informal Employment and Low-Paying Work (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264700079 , 9789264352063 , 9789264592322
    Language: English
    Pages: 1 Online-Ressource (166 p.) , 21 x 28cm.
    Keywords: Informelle Wirtschaft ; Niedriglohn ; Schwarzarbeit ; Qualifikation ; Soziale Mobilität ; Education ; Economics ; Development
    Abstract: This report adds two perspectives on informality. First, it disassembles the mechanics of the deleterious links between informal employment, low-paying work and low skills. It shows that informal employment is highly persistent, and that the vulnerability of informal workers is passed on to their children in the absence of adequate education, skills and social protection policy. Second, the report underscores the double burden of informality and low-paying work that a large share of workers in developing and emerging economies carry, and as such calls for policy solutions that go beyond the formalisation agenda and embrace the goal of social justice.
    DOI: 10.1787/f95c5a74-en
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  • 6
    Online Resource
    Online Resource
    How do public and private schools differ in OECD countries? (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (6 p.) , 21 x 28cm.
    Series Statement: Education Indicators in Focus no.84
    Keywords: Education
    Abstract: Private schools cater for around 1 in 5 students from pre-primary to the end of secondary education, a share that has not changed materially since 2015. They enjoy greater autonomy, suffer fewer shortages of all kinds and handled the COVID-19 pandemic better than public schools. Although their students achieved better results in PISA 2022 in many countries, this is mainly because they enrol more students from advantaged socio-economic backgrounds than their public counterparts. The main challenge in many countries today is to increase the social mix in public and private schools, which is why many efforts have been made in this direction over the past decade.
    DOI: 10.1787/90348307-en
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  • 7
    Online Resource
    Online Resource
    The right conditions: Systemic enablers for a culture of research engagement in education (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (10 p.) , 21 x 28cm.
    Series Statement: OECD Education Spotlights no.9
    Keywords: Education
    Abstract: Research evidence in education serves as a compass, directing stakeholders towards informed choices that drive educational progress, enhance teaching methodologies, address inequities and support resource optimisation. Overcoming the challenges of harnessing research evidence in education by policy makers and practitioners involves fostering a culture of research engagement. This Education Spotlight draws on an international Policy Survey conducted with Ministries of Education from 37 education systems, and other evidence from the OECD’s Centre for Educational Research and Innovation publication Who Really Cares About Using Education Research in Policy and Practice? Developing a Culture of Research Engagement (OECD, 2023[1]) and beyond to explore the following questions: • Which systemic conditions, such as resources, infrastructures, and leadership, matter for the development (or transformation) of an organisational and system-level culture of research engagement? How do these conditions relate to one another? • How can these conditions be developed to best support education research engagement from the system level? This Spotlight reflects on the elements at the system level that are crucial for establishing such a culture for policy makers and practitioners. It does so with the understanding that complex systems require thinking strategically and employing systems approaches to knowledge mobilisation, alongside the more commonly used linear models of disseminating evidence or relational ones focusing on partnerships and networks.
    DOI: 10.1787/9f3596de-en
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  • 8
    Online Resource
    Online Resource
    Collective action for responsible AI in health (2024)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/f2050177-en
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  • 9
    Online Resource
    Online Resource
    Supporting early childhood education and care staff in the beginning of their careers (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (11 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.89
    Keywords: Education ; Social Issues/Migration/Health
    Abstract: Early childhood education and care (ECEC) staff are central to promoting young children’s development, learning and well-being. Novice staff, defined as staff with up to three years of experience, account for 27% of staff in TALIS Starting Strong 2018. Novice staff are generally less educated than experienced staff in terms of the level of educational attainment and education or training with a focus specifically on working with children. More novice staff than experienced staff report a strong need for additional professional development in several areas, including “classroom/playgroup/group management” and “working with parents or families”. Policy approaches to support novice staff in ECEC can include ensuring that initial education prepares novice staff for their jobs by providing relevant knowledge specifically on working with children, supporting novice staff to engage in ongoing professional development, and clarifying how novice staff can progress professionally.
    DOI: 10.1787/a6be52bd-en
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  • 10
    Online Resource
    Online Resource
    Stress professionnel chez les enseignants : Que nous apprennent les données TALIS ? (2024)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (6 p.) , 21 x 28cm.
    Series Statement: L'enseignement à la loupe no.46
    Parallel Title: Parallele Sprachausgabe Unravelling the layers of teachers’ work-related stress
    Keywords: Education
    Abstract: À l’heure où nombre de pays s’efforcent de renforcer l’attrait de la profession enseignante, il apparaît donc essentiel de mieux comprendre les sources de stress dans ce métier. C’est dans cette optique que ce numéro se propose d’étudier les données de l’édition 2018 de l’enquête TALIS sur les enseignants du premier cycle du secondaire afin de déterminer si les sources de stress des enseignants varient en fonction du milieu socio-économique de leurs élèves. Il examine en outre les facteurs de stress les plus susceptibles d’être associés au niveau de satisfaction professionnelle des enseignants et à leur intention de rester dans la profession.
    DOI: 10.1787/9c19d674-fr
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  • 11
    Online Resource
    Online Resource
    La conception des régimes d’imposition forfaitaire (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.59
    Parallel Title: Parallele Sprachausgabe The design of presumptive tax regimes
    Keywords: Taxation
    Abstract: Les régimes d’imposition forfaitaire, aussi appelés régimes simplifiés d’imposition, simplifient le processus de mise en conformité fiscale pour les micro et petites entreprises. En réduisant les coûts de mise en conformité fiscale et en offrant des taux d’imposition inférieurs à ceux du régime réel d’imposition, ces régimes visent à encourager la formalisation et la conformité fiscale des entreprises. Ils sont particulièrement utiles dans les situations où le revenu imposable réel est difficile à quantifier et déterminent l'assiette fiscale à l'aide d'indicateurs alternatifs. Bien que ces régimes existent dans de nombreux systèmes fiscaux, leur conception varie considérablement. Ce document de travail de l'OCDE présente un cadre d’analyse qui permet de caractériser et comparer ces régimes. Il met également en lumière les principaux aspects de la conception qui méritent un examen plus approfondi et énumère une série de bonnes pratiques pour la conception et l’administration de ces régimes.
    DOI: 10.1787/acd81d56-fr
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  • 12
    Online Resource
    Online Resource
    Who pays for higher carbon prices? : Illustration for Lithuania and a research agenda (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/8f16f3d8-en
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  • 13
    Online Resource
    Online Resource
    OECD Skills Strategy Southeast Asia : Skills for a Post-COVID Recovery and Growth (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264793903 , 9789264483613 , 9789264469839
    Language: English
    Pages: 1 Online-Ressource (287 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Bildungspolitik ; Qualifikation ; Südostasien ; Education ; Brunei Darussalam ; Cambodia ; Lao People's Democratic Republic ; Malaysia ; Myanmar ; Philippines ; Singapore ; Thailand ; Viet Nam
    Abstract: Skills are the key to shaping a better future, enabling countries and people to thrive in an increasingly interconnected and rapidly changing world. Megatrends such as globalisation, technological progress, demographic change, migration, and climate change, and most recently COVID-19, are reshaping work and society, generating a growing demand for higher levels and new sets of skills. The OECD Skills Strategy offers a strategic and comprehensive approach to assessing the skills challenges and opportunities of countries and regions for the purposes of helping them build more effective skills systems. The foundation of this approach is the OECD Skills Strategy Framework, which allows for an examination of what countries and regions can do better to: 1) develop relevant skills over the life course; 2) use skills effectively in work and in society; and 3) strengthen the governance of the skills system. This report, OECD Skills Strategy Southeast Asia: Skills for a Post-COVID Recovery and Growth, applies the OECD Skills Strategy framework to assess the performance of countries in Southeast Asia, identifies opportunities for improvement and provides recommendations based on in-depth desk analysis and consultations with stakeholder representatives.
    DOI: 10.1787/923bfd03-en
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  • 14
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nicaragua 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613348
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nicaragua ; Taxation ; Nicaragua
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua.
    DOI: 10.1787/5caa2288-en
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  • 15
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Czech Republic 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/366b187f-en
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  • 16
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    Examen par les pairs de l’échange automatique de renseignements sur les comptes financiers 2022 (version abrégée) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264591707 , 9789264716926 , 9789264969605
    Language: French
    Pages: 1 Online-Ressource (133 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Peer Review of the Automatic Exchange of Financial Account Information 2022
    Keywords: Taxation
    Abstract: Le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales est un organisme multilatéral pour la transparence fiscale et l'échange de renseignements, au sein duquel plus de 160 juridictions participent sur un pied d'égalité. Le Forum mondial surveille et examine la mise en œuvre des normes internationales d'échange de renseignements sur demande (ERD) et d'échange automatique de renseignements (EAR). L'EAR prévoit l'échange automatique annuel d'un ensemble prédéfini de renseignements sur les comptes financiers entre les autorités fiscales, afin de les aider à s'assurer que le montant correct de l'impôt est payé. Pour s'assurer que la norme EAR est pleinement efficace, le Forum mondial procède à un examen des cadres juridiques nationaux et internationaux de chaque juridiction pour vérifier qu'ils sont complets, ainsi qu'à un examen de l'efficacité de la norme EAR dans la pratique. Le rapport d'examen par les pairs 2022 présente les dernières conclusions des examens des cadres juridiques mis en place par chaque juridiction pour mettre en œuvre la norme EAR. Les résultats se rapportent aux plus de 100 juridictions engagées à commencer l'EAR d'ici 2020. Le rapport contient également, pour la première fois, les résultats des examens initiaux de l'efficacité de la mise en œuvre de la norme dans la pratique. Le présent recueil inclut les versions françaises des rapports d’examen par les pairs des juridictions francophones suivantes : Belgique, France, Liban, Luxembourg, Monaco, Nouvelle-Calédonie et Suisse.
    DOI: 10.1787/a0cbc79d-fr
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  • 17
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    Équité et inclusion dans l'éducation (version abrégée) : La diversité fait la force (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264766358 , 9789264968202 , 9789264782792
    Language: French
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Equity and Inclusion in Education: Finding Strength through Diversity
    Keywords: Education
    Abstract: Les gouvernements et les décideurs en matière d'éducation sont de plus en plus préoccupés par l'équité et l'inclusion dans l'éducation en raison de plusieurs tendances mondiales majeures telles que les changements démographiques, les crises de migration et de réfugiés, l'augmentation des inégalités et le changement climatique. Ces évolutions ont contribué à accroître la diversité au sein des populations nationales et ont suscité des inquiétudes quant à la capacité des systèmes éducatifs à être équitables et inclusifs pour tous les élèves. Ce rapport du projet "La diversité fait la force" examine comment les systèmes éducatifs peuvent répondre à l'augmentation de la diversité et favoriser une plus grande équité et inclusion dans l'éducation. Basé sur un cadre holistique d'étude de la diversité, de l'équité et de l'inclusion dans l'éducation, le rapport examine cinq domaines politiques clés (à savoir la gouvernance, les ressources, le renforcement des capacités, les interventions au niveau des écoles, et le suivi et l'évaluation), fournit des exemples de politiques et de pratiques, et offre des conseils politiques sur la promotion de systèmes éducatifs plus équitables et plus inclusifs.
    DOI: 10.1787/e9be59d0-fr
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  • 18
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    Communication and Engagement with SMEs : Supporting SMEs to Get Tax Right (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: KMU ; Finanzverwaltung ; Kooperation ; OECD-Staaten ; Finance and Investment ; Taxation
    Abstract: This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
    DOI: 10.1787/f183d70a-en
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  • 19
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    What can we learn from the PISA reading-fluency test? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (8 p.) , 21 x 28cm.
    Series Statement: PISA in Focus no.121
    Keywords: Education
    Abstract: Proficient readers use and engage with a variety of texts, including books, online articles and social media. They can find information, understand the literal and the implied meaning, and reflect critically on content and form. But before students can become proficient readers, they must become fluent readers. In every language, once students read fluently, they can devote their effort and attention to higher-level comprehension tasks and engage more deeply with texts. This policy brief examines what we can learn from the results of the assessment of students' reading fluency within the 2018 PISA test, and its importance for teachers.
    DOI: 10.1787/c698b19a-en
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  • 20
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    Decarbonisation and intergovernmental fiscal relations : Policy challenges and reform options (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.43
    Keywords: Environment ; Taxation ; Development
    Abstract: This paper explores the nexus between decarbonisation and intergovernmental fiscal relations, focusing on related challenges and reform options. It highlights the significant role of subnational governments in tackling climate change. Subnational and national governments share responsibilities in areas such as taxation, spending and regulation pertaining to environmental protection, as well as climate change mitigation and adaptation, which calls for effective intergovernmental co-operation to align policy objectives and implementation strategies. The paper outlines decarbonisation requirements across sectors and discusses subnational government involvement in service delivery, investment, revenue generation and regulatory frameworks. Policy options to strengthen subnational contributions to national decarbonisation goals are presented. While focusing primarily on OECD countries, the paper acknowledges the need for improved information on subnational decarbonisation efforts in both advanced and developing countries.
    DOI: 10.1787/c434c385-en
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  • 21
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    Agency in the Anthropocene : Supporting document to the PISA 2025 Science Framework (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.297
    Keywords: Education
    Abstract: An important construct to be measured in the Programme for International Student Assessment (PISA) 2025 is the degree to which 15-year-olds are knowledgeable of, concerned about, and able to act on environmental issues as a result of their science education. This document justifies and explains the competencies youth need to address local and global challenges in this epoch of human influences on the planet. Those with agency in the Anthropocene work individually and collectively with hope and efficacy to understand diverse perspectives on socio-ecological systems and to create a more just and resilient future.
    DOI: 10.1787/8d3b6cfa-en
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    Catching up on lost learning opportunities : Research and policy evidence on key learning recovery strategies (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.292
    Keywords: Education
    Abstract: Climate change and natural disasters, the COVID-19 pandemic, and geopolitical shocks have increasingly disrupted school education around the world in recent years. Whether leading to school closures, school destructions or repeated interruptions in students’ learning experiences, these external shocks have translated into lost learning opportunities for students. In this context, education systems face heightened pressure to become ever more resilient, enhance the efficiency of public spending and address emerging learning gaps. This working paper highlights key education strategies for helping students catch up on lost learning opportunities and bridge learning gaps, based on a review of research and policy evidence from OECD and non-OECD countries. It examines a range of academic strategies to address learning gaps, including i) adapting instructional strategies and pedagogies to individual needs, ii) extending and adapting the time of instruction, and iii) providing curricular flexibility and enabling fluid learning pathways within the school system. It provides research evidence on the effectiveness of such strategies, together with examples of their large-scale implementation and cost-effectiveness considerations. While this paper presents programmes of general interest for all countries, a separate policy brief targets learning recovery strategies for students in Ukraine.
    DOI: 10.1787/a69c5909-en
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  • 23
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    International Standards for Automatic Exchange of Information in Tax Matters : Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264893955
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; Standardisierung ; Steuer ; OECD-Staaten ; Taxation
    Abstract: Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken. As a result, this publication includes the Crypto-Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS), along with associated Commentaries and exchange of information frameworks, as approved by the Committee on Fiscal Affairs, which now collectively represent the International Standards for Automatic Exchange of Information in Tax Matters. The CARF provides for the automatic exchange of tax relevant-information on crypto-assets and was developed to address the rapid growth of the crypto-asset market and to ensure that recent gains in global tax transparency are not gradually eroded. The CRS was amended to bring certain electronic money products and central bank digital currencies in scope. Changes have also been made to ensure that indirect investments in crypto-assets through derivatives and investment vehicles are now covered by the CRS. In addition, amendments have been made to strengthen the due diligence and reporting requirements and to provide a carve-out for genuine non-profit organisations. This publication also includes the OECD Recommendation on the International Standards for Automatic Exchange of Information in Tax Matters, which covers both the CARF and amended CRS.
    DOI: 10.1787/896d79d1-en
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  • 24
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    2023 Progress Report on Tax Co-operation for the 21st Century : OECD Report for the G7 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Abstract: This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on a report published in May 2022, “Tax Co-operation for the 21st Century”. It analyses how the principles set out in the 2022 Report are being incorporated by the members of the OECD/G20 Inclusive Framework on BEPS into the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, focusing on Amount A and the GloBE Rules. In addition, it shows that the principles of the 2022 Report beyond corporate income tax are being translated into action, such as with technology-based solutions for effectively collecting and using information for personal income tax purposes. Finally, it notes some of the recent developments in capacity building, as called for by the 2022 Report, and identifies some of the work that remains to be done to ensure that there are lasting outcomes that can assist in meeting the Sustainable Development Goals. The report provides potential areas of consideration and next steps to continue efforts to enhance international co-operation in the context of increasingly co-ordinated international rules. This report was prepared by the OECD to inform the discussions at the May 2023 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Japanese Presidency.
    DOI: 10.1787/d29d0872-en
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  • 25
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    Skills in Latin America : Insights from the Survey of Adult Skills (PIAAC) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264343344 , 9789264841857 , 9789264865280
    Language: English
    Pages: 1 Online-Ressource (147 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Bildungsniveau ; Qualifikation ; Erwachsene ; Jugendliche ; Erwachsenenbildung ; Weiterbildung ; Lateinamerika ; Education
    Abstract: Human capital is a key determinant of success for individuals and economies alike. Literacy and numeracy are key foundations for higher-order cognitive skills, while solving problems in technology-rich environments is increasingly important, as information and communications technology (ICT) spreads into all aspects of life. Despite remarkable recent increases in enrolment and educational attainment, the countries of Latin America lag behind in skills development among both secondary school students and the wider adult population. Young adults are still struggling in the labour market, while employers report skill shortages are a barrier to business. As countries in the region seek to shift their economies into higher value-added activities to escape the “middle-income trap”, they will need to improve the skills of their working-age population across the board. This report explores the situation of youth and adults in Latin America by using data from the Survey of Adult Skills (PIAAC) from Chile, Ecuador, Mexico and Peru and the Programme for International Student Assessment (PISA) from Argentina, Brazil, Chile, Colombia, Costa Rica, the Dominican Republic, Mexico, Panama, Peru and Uruguay. These data have been supplemented by results from the World Bank STEP survey of adults living in urban areas of Bolivia and Colombia.
    DOI: 10.1787/5ab893f0-en
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  • 26
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    Cost and uptake of income-based tax incentives for R&D and innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2023/03
    Keywords: Taxation ; Science and Technology ; Industry and Services
    Abstract: Despite the increasing adoption of income-based tax incentives for R&D and innovation in the OECD area and beyond, evidence on the availability, design, generosity and actual cost of these incentives remains scarce. This report helps fill this gap by documenting government efforts to provide preferential tax treatment of economic outputs of innovation activities. Drawing on the responses of national contact points to the OECD KNOWINTAX surveys carried out in 2020 and 2021, it presents new evidence on the cost (foregone tax revenues) and uptake of income-based-tax incentives by businesses in 2019, and tracks their distribution by firm size and industry and their evolution over the 2000-2019 period.
    DOI: 10.1787/4f531faf-en
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  • 27
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    The multi-level fiscal governance of ecological transition (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.44
    Keywords: Environment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Abstract: This paper investigates the role of fiscal federalism in driving ecological transition, a key challenge in the United Nations’ Sustainable Development Goals agenda. The ecological transition seeks a sustainable society that prioritises natural resource preservation and reduces environmental impacts. The study investigates the link between fiscal federalism institutions and ecological transition policies, focusing on regional and local governments’ role in implementing environmental goals. Despite subnational governments’ commitment to green objectives, comprehensive plan implementation has been limited due to local governments’ incentive schemes and capacity constraints. The paper examines the potential of fiscal federalism institutions, such as fiscal rules, transfers and capacity-building programs, to support ecological transition policies. The research emphasises engaging regional and local governments in the green agenda and highlights the need for tailored approaches in multi-level fiscal governance to effectively achieve environmental goals. By investigating fiscal federalism’s potential contribution to ecological transition, the paper offers valuable insights for policymakers addressing environmental challenges through a multi-level governance approach.
    DOI: 10.1787/2051f0f7-en
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  • 28
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    The OECD Skills Profiling Tool: A new instrument to improve career decisions (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.293
    Keywords: Qualifikation ; Karriereplanung ; Erwerbsverlauf ; OECD-Staaten ; Education ; Employment ; Social Issues/Migration/Health
    Abstract: This paper documents the development and piloting of the OECD Skills Profiling Tool. The OECD Skills Profiling Tool assesses three types of skills: occupation-specific skills; foundational skills (literacy, numeracy and digital skills); and a set of noncognitive skills using academically validated self-reported tests. After completion of the assessment, the OECD Skills Profiling Tool generates two sets of results: a personalised skill profile, which can be benchmarked against other users; and a list of suggested occupations that make use of those skills. In December 2021, 270 users and 38 career guidance counsellors in Chile, Colombia, Mexico and Peru tested the OECD Skills Profiling Tool. This paper describes the selection of assessment instruments, the methodology used to generate the results provided by the OECD Skills Profiling Tool and the outcomes of the piloting phase of the tool.
    DOI: 10.1787/598ff539-en
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  • 29
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    Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264432659
    Language: French
    Pages: 1 Online-Ressource (146 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
    Keywords: Taxation
    Abstract: Depuis son approbation en 2014, la Norme d’échange automatique de renseignements relatifs aux comptes financiers en matière fiscale a été mise en œuvre par des juridictions et des institutions financières du monde entier. À la lumière de l’expérience acquise et compte tenu de l’accélération de la transformation numérique des marchés financiers, un examen complet de la Norme a été entrepris. De ce fait, cette publication comprend le Cadre de déclaration des Crypto-actifs (CDC) et les modifications apportées à la Norme commune de déclaration (NCD), ainsi que les Commentaires et les cadres d’échange de renseignements associés, tel qu'approuvé par le Comité des affaires fiscales, qui constituent désormais collectivement les Normes internationales d’échange automatique de renseignements en matière fiscale. Le CDC régit l’échange automatique de renseignements fiscaux sur les Crypto-actifs et a été élaboré en réponse à la croissance rapide du marché des Crypto-actifs et pour éviter que les avancées récemment réalisées en matière de transparence fiscale à l’échelle mondiale ne s’érodent progressivement. La NCD a été modifiée afin d’inclure certains produits de monnaie électronique et certaines monnaies numériques de banque centrale dans son champ d’application. Des modifications ont également été apportées pour faire en sorte que les investissements indirects dans des Crypto-actifs par l’intermédiaire de produits dérivés et de fonds de placement soient désormais couverts par la NCD. D’autres modifications ont en outre été introduites afin de renforcer les obligations de diligence raisonnable et de déclaration et de prévoir une exception pour les entités qui sont de véritables organisations à but non lucratif. Cette publication comprend également la Recommandation de l'OCDE sur les normes internationales d'échange automatique de renseignements en matière fiscale, qui couvre à la fois le CDC et la NCD modifiée.
    DOI: 10.1787/3fb77a0b-fr
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  • 30
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    Child participation in decision making : Implications for education and beyond (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.301
    Keywords: Education
    Abstract: Child empowerment is on the policy agenda of education systems around the world, in particular since the increasing emphasis in policy and research discourse on supporting children's participation rights. A large body of literature suggests that child participation in making decisions on matters that affect them is not only essential from a child rights perspective, but also that it is associated with several positive outcomes from the individual to societal level. In OECD countries there are many domains in which children can and do actively participate in making decisions, including regarding their education. This paper explores how and where children can participate in decision making, with a focus on policies and practices in OECD education systems. It outlines key considerations for child participation, including barriers that many systems are struggling to overcome.
    DOI: 10.1787/a37eba6c-en
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  • 31
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    Remédier aux possibilités d'apprentissage perdues en Ukraine :les stratégies clés en matière de politique de l'éducation (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (14 p.) , 21 x 28cm.
    Series Statement: Les réponses de l'OCDE face aux conséquences de la guerre en Ukraine
    Parallel Title: Parallele Sprachausgabe Recovering lost learning opportunities in Ukraine: Key education policy strategies
    Keywords: Education ; Economics ; Ukraine
    Abstract: Les destructions d'écoles, les déplacements de population ou les fermetures d'écoles signifient que les enfants en Ukraine ont connu diverses perturbations dans leur expérience éducative. Les interventions visant à réduire les variations des niveaux d'apprentissage des élèves doivent accompagner les efforts de reprise de l'apprentissage et de fourniture d'une éducation de haute qualité pour tous. Cette note met l'accent sur les interventions académiques que l'Ukraine pourrait mettre en place pour soutenir la reprise de l'apprentissage. Elle examine tout d'abord les stratégies d'évaluation des niveaux de compétences des élèves et d'identification des pertes d'apprentissage potentielles dans le contexte actuel. Elle se concentre ensuite sur les stratégies académiques que le ministère de l'éducation peut mettre en œuvre à court et à moyen terme pour aider les élèves à récupérer les opportunités d'apprentissage perdues, notamment en adaptant les stratégies d'instruction et les pédagogies aux besoins individuels, en adaptant le temps d'instruction, en assurant la flexibilité des programmes et en permettant des parcours d'apprentissage fluides au sein du système scolaire. La note conclut en proposant une série de réponses politiques susceptibles d'améliorer l'efficacité à long terme des stratégies de reprise de l'apprentissage en Ukraine.
    DOI: 10.1787/eea81bd9-fr
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  • 32
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    New PISA results: strengthening education systems in the wake of the pandemic (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (6 p.) , 21 x 28cm.
    Series Statement: PISA in Focus no.123
    Keywords: Education
    Abstract: As the global benchmark in educational assessments, PISA results are always hotly anticipated. The eighth round of PISA assessment was originally planned to take place in 2021 but the disruption caused by COVID-19 forced the assessment to be postponed by a year. The first results of PISA 2022 will be unveiled in two volumes on 5 December 2023. The focus of PISA 2022 is mathematics, with an emphasis on mathematics reasoning, to highlight its importance in tackling complex real-life challenges. The first volume examines how student performance in mathematics, reading and science as well as equity in education evolved before and after the pandemic. The second volume of PISA 2022 identifies "resilient education systems" that maintained or promoted student learning, equity, and well-being amid the pandemic.
    DOI: 10.1787/62fc50a3-en
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  • 33
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    Où se trouvent les enseignants expérimentés? (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (4 p.) , 21 x 28cm.
    Series Statement: L'enseignement à la loupe no.45
    Parallel Title: Parallele Sprachausgabe Where to find experienced teachers?
    Keywords: Education ; Social Issues/Migration/Health
    Abstract: L'importance des enseignants expérimentés ne saurait être sous-estimée. Ils peuvent en effet contribuer à améliorer les résultats des élèves, mais aussi la qualité globale de l'enseignement en soutenant leurs collègues moins expérimentés. Ce numéro de la série L'Enseignement à la loupe (Teaching in Focus [TIF]) analyse leur répartition entre les établissements sous les deux angles distincts, mais complémentaires, de l'égalité et de l'équité.
    DOI: 10.1787/b0b0bc00-fr
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  • 34
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    What do OECD data on teachers' salaries tell us? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (7 p.) , 21 x 28cm.
    Series Statement: Education Indicators in Focus no.83
    Keywords: Education
    Abstract: Teachers' salaries are widely debated around the world, with divergent views among the actors of education. Salaries have risen very little over the last decade and have even fallen in real terms in almost half of OECD countries between 2015 and 2022. However, salary levels are just one of the many factors contributing to the attractiveness of the profession. In addition to raising salaries, decision makers should also take steps to raise the status of the profession in society, and offer teachers more opportunities for professional development and mobility to ensure that the profession remains intellectually stimulating throughout their careers.
    DOI: 10.1787/de0196b5-en
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  • 35
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    The taxation of labour vs. capital income : A focus on high earners (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.65
    Keywords: Employment ; Taxation
    Abstract: This working paper presents novel analysis comparing in a consistent way the tax treatment of labour and capital income across OECD countries, through stylised effective tax rates (ETRs). It shows that dividend income and capital gains are generally subject to lower ETRs than wage income at the personal level. In many countries, capital income is also tax-favoured even when considering taxes paid by both firms and individuals, although the gap between labour and capital income taxation tends to be smaller than when considering only personal-level taxes. The gap between ETRs on labour and capital income varies between countries and grows with income levels in some. The paper highlights that differential tax treatment of labour and capital income can affect the efficiency and equity of tax systems.
    DOI: 10.1787/04f8d936-en
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  • 36
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    Putting AI to the test : How does the performance of GPT and 15-year-old students in PISA compare? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (8 p.) , 21 x 28cm.
    Series Statement: OECD Education Spotlights no.6
    Keywords: Education ; Social Issues/Migration/Health
    Abstract: Advancements in artificial intelligence (AI) are laying the groundwork for extensive and rapid transformations in society. Understanding the relationship between AI capabilities and human skills is essential to ensure policy responsiveness to ongoing and incoming changes. The OECD has tracked how well AI systems fare on tasks from the Programme for International Student Assessment (PISA), comparing AI performance to that of 15-year-old students in the test's core domains of reading, mathematics and science. Tests were conducted using the Generative Pre-Trained Transformer (GPT) family of large language models (LLMs), the AI behind ChatGPT, which took the world by storm after its public release in late 2022. Results show that both GPT versions outperform average student performance in reading and science. In addition, we observe rapid advances in mathematics where AI capabilities are quickly catching up with those of students. In November 2022, GPT-3.5 could answer 35% of a set of PISA mathematics tasks, a level of performance significantly below that of humans, who answer 51% of the tasks successfully on average. However, by March 2023, GPT-4 answered 40% of the tasks successfully. Policy implications of these results are discussed in this paper.
    DOI: 10.1787/2c297e0b-en
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  • 37
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    Les défis fiscaux soulevés par la numérisation de l'économie – Règle d'assujettissement à l'impôt (Pilier Deux) : Cadre inclusif sur le BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264377271
    Language: French
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two): Inclusive Framework on BEPS
    Keywords: Taxation
    Abstract: Un élément clé du Projet sur l'érosion de la base d'imposition et le transfert de bénéfices (BEPS) de l'OCDE et du G20 consiste à relever les défis fiscaux découlant de la numérisation de l'économie. En octobre 2021, plus de 135 juridictions ont adhéré à un plan novateur – la Solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie – afin de mettre à jour des éléments clés du système fiscal international qui ne sont plus adaptés à une économie mondialisée et numérisée. Les règles globales anti-érosion de la base d'imposition et la règle d'assujettissement à l'impôt (RAI) sont des éléments constitutifs clés du Pilier Deux de ce plan et garantissent que les entreprises multinationales paient un niveau minimum d'imposition sur les revenus réalisés dans chacune des juridictions où elles exercent leurs activités. Plus précisément, la RAI est une règle conventionnelle qui protège le droit des membres du Cadre inclusif qui sont des pays en développement d'imposer certains paiements intragroupes, lorsque ceux-ci sont soumis à un impôt nominal sur le revenu des sociétés inférieur au taux minimum. Ce rapport contient le modèle de disposition conventionnelle donnant effet à la RAI, ainsi que des commentaires expliquant l'objectif et le fonctionnement de la RAI.
    DOI: 10.1787/3e2b7345-fr
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  • 38
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    Guide de l'enseignant sur l'évaluation formative et la différenciation pédagogique des élèves au Maroc (Volume 2) (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Keywords: Education ; Morocco
    Abstract: Le guide présent est l'un des deux guides préparés par l'OCDE pour aider les enseignants au Maroc à effectuer des évaluations en classe et à renforcer leurs pratiques pédagogiques. Ce guide identifie l'interaction entre l'évaluation formative et la différenciation pédagogique comme une stratégie importante pour promouvoir l'apprentissage de tous les élèves. Il propose des principes clés qui aideront les enseignants à fournir un enseignement de qualité à l'ensemble de la classe, et un soutien plus ciblé aux élèves en difficulté. Ce deuxième volume est dédié à la différenciation pédagogique. La différenciation est un ensemble de pratiques pédagogiques qui permettent aux enseignants de réguler leur enseignement pour répondre aux besoins variables des élèves. Le guide a été rédigé par des experts en la matière et a bénéficié des retours des acteurs locaux, notamment du Ministère de l'Éducation au Maroc.
    DOI: 10.1787/d023dccf-fr
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  • 39
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    Guide de l'enseignant sur l'évaluation sommative en classe des élèves au Maroc (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (123 p.) , 21 x 28cm.
    Keywords: Education ; Morocco
    Abstract: Le guide présent est l'un des deux guides préparés par l'OCDE pour aider les enseignants au Maroc à effectuer des évaluations en classe et à renforcer leurs pratiques pédagogiques. Au Maroc, le contrôle continu vise à mesurer l'apprentissage des élèves à la fin d'une période d'apprentissage et contribue aux décisions concernant la progression et/ou la certification d'un élève. Ce guide présente les principes clés pour un contrôle continu de qualité au Maroc. Il porte sur les étapes principales de l'évaluation de l'apprentissage des élèves dans la classe : de l'élaboration, à la passation, à la correction, et à la communication des résultats des épreuves. Il aborde également des potentiels traitement inéquitables, liés aux caractéristiques des élèves ou de la classe, qui peuvent se produire pendant le processus de l'évaluation. Le guide a été rédigé par des experts en la matière et a bénéficié des contributions par des inspecteurs pédagogiques et enseignants Marocain dans le cadre d'ateliers au Maroc.
    DOI: 10.1787/2ac20f43-fr
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  • 40
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    Renforcer la transparence fiscale internationale dans le secteur de l'immobilier : Rapport de l'OCDE à l'intention des Ministres des Finances et des Gouverneurs de Banque Centrale du G20 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Enhancing International Tax Transparency on Real Estate: OECD Report to G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: À la demande de la Présidence indienne du G20, ce rapport examine l'état actuel de transparence fiscale concernant les biens immobiliers détenus par des étrangers. Il explore également comment les progrès récents dans d'autres cadres de transparence fiscale, tels que la norme commune de déclaration OCDE/G20, et les développements politiques plus larges, tels que les travaux du Groupe d'Action financière (GAFI) sur le propriétaire effectif, pourraient apporter des éclaircissements pour des améliorations possibles de la transparence fiscale dans le domaine de l'immobilier sur une base volontaire. Le rapport est organisé en trois sections principales. La première traite des risques potentiels de conformité en matière fiscale dans le domaine des biens immobiliers étrangers et des avantages d'une transparence fiscale accrue dans ce domaine. La seconde présente les principales caractéristiques nationales et internationales d'un cadre de transparence fiscale réussi, tandis que la dernière section identifie les améliorations potentielles à court terme et autres améliorations structurelles de l'architecture actuelle.
    DOI: 10.1787/5449efb4-fr
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  • 41
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    Policy Guidance on Mitigating the Risks of Illicit Financial Flows in Oil Commodity Trading : Enabling Integrity in the Energy Transition (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: Best Practices in Development Co-operation
    Parallel Title: Parallele Sprachausgabe Orientations stratégiques pour atténuer les risques de flux financiers illicites dans le négoce de produits pétroliers : Favoriser l'intégrité dans le cadre de la transition énergétique
    Keywords: Energy ; Taxation ; Development ; Environment ; Governance
    Abstract: This Policy Guidance is a product of the Development Assistance Committee's multi-year programme of work on Illicit Financial Flows (IFFs) in oil commodity trading. It proposes a set of relevant, feasible actions for providers of official development assistance (ODA) to respond to IFFs in oil commodity trading. The aim is to enhance the mobilisation of domestic resources for the benefit of populations living in oil-producing developing countries, and enable integrity in their energy transition, particularly in carbon trade.
    DOI: 10.1787/4ab9053e-en
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  • 42
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    Enhancing school improvement reform in New South Wales (Australia) (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.75
    Keywords: Education ; Australia
    Abstract: The New South Wales (Australia) Government is committed to an education system that prepares learners for rewarding lives and lifelong learning. To realise this, the NSW Department of Education (DoE) has initiated several reforms in recent years, including the Local Schools Local Decisions (LSLD) reform (2011) that was replaced by the School Success Model (SSM) reform in 2020. The SSM is a school improvement reform that aimed to deliver high quality, tiered support to all NSW public schools. The SSM also strives for a balance of autonomy and accountability for student improvement across schools by formalising system targets and priorities, among others, through a tailored school support framework. Realising successful educational change however is complex. The DoE invited the OECD Implementing Education Policies project team to build on lessons from past reforms and receive feedback from the education profession and other stakeholders. Drawing from OECD's international knowledge base and expertise, this report presents an in-depth assessment and offers concrete recommendations for enhancing the design and implementation of the DoE school improvement and broader education reform agenda.
    DOI: 10.1787/36135b5b-en
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  • 43
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    Untapping the potential of resource banks in the classroom (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.74
    Keywords: Education
    Abstract: Resource banks support learning in classrooms by improving the quality of teacher instruction and assessment. They are typically online platforms that include examples of curriculum-aligned assessment tasks and complementary instruction, assessment and learning materials. These can be used by teachers, students and parents to improve learning in schools. While resource banks have become an important curriculum and assessment tool in many OECD countries, information about them remains scarce. This policy perspective provides a framework to help educators plan, design and use resource banks. First, policymakers should have a thorough concept of the resource bank and carefully plan its governance and resourcing structure. Second, the definition and development of its content and the platform's underlying technology should be guided by quality, security and privacy principles that place users at the centre. Thirdly, once released, it is important to promote awareness of the resource bank to key stakeholders and maintain content and IT-support. This will ensure resource banks have a long-lasting and positive impact on educational practices.
    DOI: 10.1787/f1a19b94-en
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    Bricks, Taxes and Spending : Solutions for Housing Equity across Levels of Government (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264464940 , 9789264449527 , 9789264980433
    Language: English
    Pages: 1 Online-Ressource (220 p.) , 21 x 28cm.
    Series Statement: OECD Fiscal Federalism Studies
    Keywords: Wohneigentum ; Soziale Ungleichheit ; Grundsteuer ; Einkommensverteilung ; Südkorea ; Norwegen ; USA ; Belgien ; Urban, Rural and Regional Development ; Taxation ; Governance ; Belgium ; Korea, Republic of ; Norway ; United States
    Abstract: This report addresses housing inequities through a series of analytical chapters and case studies. The cross-country chapters examine the effects of the COVID-19 pandemic on housing demand, develop a proposal for a green land value tax, evaluate the dynamics between fiscal autonomy and housing supply responsiveness, as well as explore the drivers of inter-regional migration. The case studies unravel the changes of Korea's progressive national property tax and a programme to address regional imbalances, assess the impact of the US property tax system on housing, dive into Norway's property taxation in relation to inequality, as well as survey Belgium's approaches to housing policy. With a blend of empirical data and critical analysis, the report underscores the pressing need for comprehensive strategies in addressing housing inequities. It also offers insights for policymakers and scholars, highlighting the complex balance between national and local housing policies.
    DOI: 10.1787/7a22f9a6-en
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  • 45
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    Enhancing International Tax Transparency on Real Estate : OECD Report to G20 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Renforcer la transparence fiscale internationale dans le secteur de l'immobilier : Rapport de l'OCDE à l'intention des Ministres des Finances et des Gouverneurs de Banque Centrale du G20
    Keywords: Grundeigentum ; Immobilien ; Auslandsinvestition ; Fiskalische Transparenz ; Steuer ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Following a request from the Indian G20 Presidency, this report examines the current state of tax transparency concerning foreign-owned real estate. It also explores how recent advancements in other tax transparency frameworks, such as the OECD/G20 Common Reporting Standard, and broader policy developments, such as the Financial Action Task Force's work on beneficial ownership, could inform possible improvements to tax transparency in the area of real estate on a voluntary basis. The report is set out in three main sections. The first addresses the potential tax compliance risks in the area of foreign real estate holdings and highlights the benefits of enhanced tax transparency in this area. The second outlines the key domestic and international features required for a successful tax transparency framework. The final section identifies potential short-term and structural improvements to the existing architecture.
    DOI: 10.1787/37292361-en
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  • 46
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Belize 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264766297
    Language: English
    Pages: 1 Online-Ressource (163 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Belize.
    DOI: 10.1787/f74baa49-en
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    Shaping Digital Education : Enabling Factors for Quality, Equity and Efficiency (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264845237 , 9789264705913 , 9789264758230
    Language: English
    Pages: 1 Online-Ressource (250 p.) , 21 x 28cm.
    Keywords: Bildungspolitik ; Digitalisierung ; Unterricht ; Bildungsinvestition ; Künstliche Intelligenz ; OECD-Staaten ; Education
    Abstract: Investment in education technology has surged worldwide over the past decade and digital education technologies are now a key resource for OECD education and training systems. If used effectively, they promise to transform teaching and learning practices, to reduce learning inequalities and to create more inclusive and efficient education systems. However, countries' experiences during the COVID-19 pandemic exposed shortcomings in the extent to which digital technologies are currently enabling high-quality teaching and learning, and underlined the need for supportive policies and conditions to make use of their potential. The rapidly improving capabilities of Artificial Intelligence (AI) also bring new focus to the role of education policy in preparing learners for an AI-driven future. This report seeks to guide governments in shaping digital education. Offering a range of perspectives for governments and education stakeholders, it analyses enabling factors that can support quality, equity and efficiency in the use of digital technologies in education systems. It provides a comprehensive review of current trends and emerging policies, covering school education, vocational education and training (VET) and higher education, highlighting pathways to support a cohesive and holistic policy framework for digital education.
    DOI: 10.1787/bac4dc9f-en
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  • 48
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Lucia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/b81e8db8-en
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  • 49
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    Micro-credentials for lifelong learning and employability : Uses and possibilities (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.66
    Keywords: Bildungsabschluss ; Bildungspolitik ; Weiterbildung ; Lebenslanges Lernen ; Education ; Employment
    Abstract: Micro-credentials are increasingly prominent in discussions around education, training and labour market policy. Policymakers, educators and trainers across the world envision micro-credentials to be an innovation with a multitude of potential uses and benefits – a sort of all-purpose solution for the problems confronting education, training and labour market systems – and some have begun to integrate them into existing practice and policy frameworks. However, evidence on the value and impact of micro-credentials remains scarce, limiting commitment on the part of stakeholders. This paper examines what is known about both the potential and limitations of micro-credentials with respect to enhancing learners’ labour market participation and outcomes, widening pathways from upper secondary to higher education, improving completion of higher education, and promoting social inclusion among disadvantaged learners.
    DOI: 10.1787/9c4b7b68-en
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  • 50
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    Where to find experienced teachers? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (6 p.) , 21 x 28cm.
    Series Statement: Teaching in Focus no.45
    Keywords: Education ; Social Issues/Migration/Health
    Abstract: The importance of experienced teachers cannot be underestimated. They can help raise the performance of students and improve the overall quality of schooling by supporting less-experienced colleagues. This Teaching in Focus: Where to find experienced teachers? analyses the distribution of teachers across schools from two different but complementary angles: equality and equity.
    DOI: 10.1787/d948a889-en
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    The uses of process data in large-scale educational assessments (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (23 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.286
    Keywords: Education
    Abstract: The digital transition in educational testing has introduced many new opportunities for technology to enhance large-scale assessments. These include the potential to collect and use log data on test-taker response processes routinely, and on a large scale. Process data has long been recognised as a valuable source of validation evidence in assessments. However, it is now being used for multiple purposes across the assessment cycle. Process data is being deliberately captured and used in large-scale, standardized assessments – moving from viewing it as a "by-product" of digital assessment, to its use "by design" to extend understanding of test-taker performance and engagement. While these techniques offer significant benefits, they also require appropriate validation practices to ensure that their use supports reliable inferences and do not introduce unintended negative consequences.
    DOI: 10.1787/5d9009ff-en
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  • 52
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Albania 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264684928
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Albanien ; Taxation ; Albania
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.
    DOI: 10.1787/0fdc1657-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    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).
    DOI: 10.1787/9e90f5f4-en
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  • 54
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    The intergovernmental fiscal outlook and the implications of Russia’s war against Ukraine, high energy prices and inflation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.42
    Keywords: Finanzpolitik ; Geldpolitik ; Öffentliche Finanzen ; Gemeindefinanzen ; Länderfinanzen ; Kriegsfolgen ; Energiepreis ; Inflation ; OECD-Staaten ; Energy ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Abstract: Less than two years after the start of the COVID-19 pandemic, Russia’s illegal, unprovoked and unjustifiable war of aggression against Ukraine has triggered the biggest military confrontation in Europe since World War II. Many OECD countries have reacted to Russia’s aggression by providing military and humanitarian aid to Ukraine and by imposing economic sanctions on Russia, which has accentuated supply chain disruptions, especially in the energy sector. A combination of these supply shocks with a demand shock caused by expansionary fiscal and monetary policies to tackle the pandemic has created inflationary pressures on a scale not seen in decades. Central banks around the world are acting to fulfil their price stability mandates by increasing interest rates and by engaging in quantitative tightening (primarily the selling of government bonds to reduce central bank balance sheets), all of which put pressure on borrowing costs at a time when governments are engaging in expansionary fiscal policy to alleviate the impact of inflation. The objective of this policy note is to examine the main consequences of this challenging environment for the fiscal stance of different levels of governments. These include the weakening outlook for government revenues in times of high expenditure pressures from a more rapid energy transition as well as high borrowing costs.
    DOI: 10.1787/3623ab61-en
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  • 55
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    Advancing Digital Maturity in Croatia’s Higher Education System (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264576896 , 9789264666740 , 9789264981454
    Language: English
    Pages: 1 Online-Ressource (189 p.) , 21 x 28cm.
    Series Statement: Higher Education
    Keywords: Digitalisierung ; Hochschule ; Kroatien ; Education ; Croatia
    Abstract: The Croatian government views digitalisation as a way to improve access to higher education and increase its attractiveness. To this end, it is investing in modernising digital infrastructure and building capacity to effectively integrate digital technologies into the higher education sector. This report provides an account of the activities and findings of a project on assessing and improving digital maturity in Croatian higher education institutions, which was carried out by the OECD and funded by the European Union. The objective of the project was to provide support and advice to Croatian authorities as they develop their policy approach to higher education digitalisation. This report details the activities and outcomes of the project. It reviews international best practices related to enhancing the quality of digital higher education. It also provides technical guidance to public authorities on prioritising investments in various forms of digital infrastructure. Finally, it offers guidance to Croatian higher education institutions to support their strategic development process and their investment strategies with regard to digitalisation.
    DOI: 10.1787/c3c8d452-en
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    Joining Forces for Gender Equality : what is Holding us Back? (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/67d48024-en
    URL: kostenfrei
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    Consideration of an optimal representation for the technological higher education sector in Ireland (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (27 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.70
    Keywords: Hochschule ; Technologie ; Irland ; Education
    Abstract: This brief discusses an appropriate model for representing the technological higher education sector in Ireland, based on stakeholder discussions and international practices from other OECD higher education systems. It assesses the challenges of the Technological Higher Education Association and outlines functions of a representative body. This analysis identifies five options for organising higher education representation in Ireland, recommending a separate sectoral representative organisation in the short-to-medium term to support the transformation of technological universities. In the long term, it foresees a single representative body for the entire Irish higher education system.
    DOI: 10.1787/5ea4eded-en
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  • 58
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    La géographie de l'enseignement supérieur au Québec, Canada (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264901728 , 9789264337640 , 9789264823945
    Language: French
    Pages: 1 Online-Ressource (108 p.) , 21 x 28cm.
    Series Statement: Études de l'OCDE sur les compétences
    Parallel Title: Parallele Sprachausgabe The Geography of Higher Education in Québec, Canada
    Keywords: Education ; Canada
    Abstract: Le Québec aspire à devenir le leader de l'innovation et de l'entrepreneuriat en Amérique du Nord et, pour cela, s'appuie sur les établissements d'enseignement supérieur (EES) qui ont un rôle central dans cette démarche. Les EES permettent le développement des compétences et l'épanouissement des talents, tout en créant de nouveaux liens avec leurs communautés - notamment avec le secteur privé, les pouvoirs publics et la société civile. La Stratégie québécoise de recherche et d’investissement en innovation (SQRI) place les EES au cœur des efforts provinciaux réalisés en matière d'innovation et d'entrepreneuriat, grâce notamment à une approche spatiale explicite à travers les "zones d'innovation". La présente étude évalue la "géographie de l'enseignement supérieur" au Québec à travers dix études de cas d'EES innovants et engagés dans le soutien à l'entrepreneuriat et à l'innovation dans leurs communautés. L’analyse montre aussi dans quelle mesure les EES québécois soutiennent l’entrepreneuriat, l'innovation, la mise en relation entre acteurs, ainsi que la mobilisation de ressources et d'acteurs politiques. Des recommandations politiques implémentables sont proposées afin de continuer à développer cette dynamique.
    DOI: 10.1787/41aede9c-fr
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    The Geography of Higher Education in Québec, Canada (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264985223 , 9789264465602 , 9789264612228
    Language: English
    Pages: 1 Online-Ressource (104 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Parallel Title: Parallele Sprachausgabe La géographie de l'enseignement supérieur au Québec, Canada
    Keywords: Hochschule ; Räumliche Verteilung ; Innovation ; Quebec (Provinz) ; Education ; Canada
    Abstract: Québec is mobilised to become an innovation and entrepreneurial leader in North America, giving higher education institutions (HEIs) a central role in this drive. HEIs are pivotal in developing skills and nurturing talent, connecting and contributing to their communities, including firms, public authorities and civil society. The Stratégie québécoise de recherche et d’investissement en innovation (SQRI) has placed HEIs at the fore front of the provincial innovation and entrepreneurship efforts, including with an explicit spatial approach, through the “innovation zones”. This review assesses the “geography of higher education” in Québec through the examination of ten case study HEIs. These case studies represent examples of innovative and entrepreneurial HEIs that support entrepreneurship and innovation in their communities. In particular, the case studies tell the story of the province of Québec in creating sustainable entrepreneurship and innovation, connecting actors and mobilising resources and policies. The review offers actionable policy recommendations to generate further progress in this direction.
    DOI: 10.1787/becf3c60-en
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  • 60
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    Gender, Education and Skills : The Persistence of Gender Gaps in Education and Skills (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264403338 , 9789264621619 , 9789264670921
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Bildungsniveau ; Bildungspolitik ; Qualifikation ; Geschlecht ; Geschlechterdiskriminierung ; OECD-Staaten ; Education ; Social Issues/Migration/Health
    Abstract: The 2023 Gender, Education and Skills Report on the persistence of gender gaps in education and skills presents fresh insights on progress towards gender equality in education. The report tries to understand why teen boys are more likely than girls, on average, to fail to attain a baseline level of proficiency in reading, mathematics and science, and why high-performing girls do not continue investing in developing skills in areas such as mathematics and science, when compared to high-performing boys. The report also describes that, despite overall gender gaps in mathematics and science being quite small, young women continue to be under-represented in STEM-related fields after leaving school. These career choices are also reflected in gender disparities in the labour market: tertiary-educated women earn 76% of the earnings of their male peers. This could be possible because men are more likely than women to pursue studies in fields associated with higher earnings, such as engineering, manufacturing and construction, and ICTs, while women still choose fields associated with lower earnings, including education, welfare, and arts and humanities.
    DOI: 10.1787/34680dd5-en
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    Reform Options for Lithuanian Climate Neutrality by 2050 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264322356 , 9789264699427 , 9789264654907
    Language: English
    Pages: 1 Online-Ressource (213 p.) , 21 x 28cm.
    Keywords: Klimapolitik ; Klimaneutralität ; Treibhausgas-Emissionen ; Litauen ; Energy ; Environment ; Taxation ; Lithuania
    Abstract: This report presents policy reform options to support Lithuania in meeting its climate neutrality target. It takes stock of Lithuania’s current and planned climate policies and assesses their potential for meeting the country’s climate ambitions. The report details the results of modelling carried out to assess the effectiveness of different policy scenarios, an analysis of carbon pricing and the role of innovation, an assessment of financial needs in the transition to net zero, and an analysis of the distributional implications of carbon pricing. Bringing together these findings the report offers recommendations for policy reform, highlighting the importance of setting price signals complemented by innovation support, as well as the potential of revenue recycling options in alleviating distributional concerns.
    DOI: 10.1787/0d570e99-en
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  • 62
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    Translation and adaptation processes in TALIS 2018 (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.290
    Keywords: Education
    Abstract: The international instruments of the Teaching and Learning International Survey (TALIS) require national adaptations and translation before data collection processes begin. This paper provides an assessment of the processes used in TALIS 2018, based on an analysis of the documentation available, as well as countries’ descriptions of the processes and challenges undergone during that cycle. The author starts by identifying several positive aspects, highlighting the work of the international contractor, the national centres and national project managers but also suggests areas for improvement. Finally, the paper looks at the new translatability assessment in the current cycle (TALIS 2024) and how it could be even more effective, as well as recommending a series of proposals that could support adaptation and translation processes in future cycles.
    DOI: 10.1787/6e72eea4-en
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  • 63
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    Taking stock of education reforms for access and quality in Türkiye (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.68
    Keywords: Bildungsreform ; Türkei ; Education ; Türkiye
    Abstract: This report provides an overview of educational progress in Türkiye in the last two decades and reviews education policies which were developed and implemented during the same period. It considers a selection of policies operating from the levels of learners and institutions to system-level policies that are analysed through the lenses of comparative international data and OECD analysis of policies, programmes, and interventions that aim to support better outcomes and greater equity across national education systems. Conducted as a desk-based analysis, this report draws from the knowledge base of the OECD on education policy in Türkiye, national and international sources, and responses from the Ministry of National Education to a survey conducted for this report.
    DOI: 10.1787/5ea7657e-en
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  • 64
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    The assessment of students’ creative and critical thinking skills in higher education across OECD countries : A review of policies and related practices (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (46 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.293
    Keywords: Kreativität ; Qualifikation ; Studierende ; OECD-Staaten ; Education
    Abstract: Developed as one of the resources within the context of the OECD Centre for Educational Research and Innovation (CERI) project entitled “Fostering and assessing creativity and critical thinking skills in higher education”, this paper reviews existing policies and practices relating to the assessment of students’ creativity and critical thinking skills in higher education across OECD countries. Creativity and critical thinking are largely emphasised in policy orientations and qualification standards governing higher education in many countries. In contrast, these skills are sparsely integrated into the dimensions of centralised assessments administered at the level of systems. At the local level, because of the large degrees of institutional autonomy and academic freedom, there is little indication that policy orientations translate into actual transformation of assessment practices developed and implemented by faculty members. Based on this analysis, the paper provides recommendations for policy and decision makers in systems and institutions to further support the development and implementation of assessment strategies to measure and foster students’ creativity and critical thinking in higher education.
    DOI: 10.1787/35dbd439-en
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  • 65
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    The geography of higher education of Newfoundland and Labrador, Canada : Assessing the role of Memorial University within its regional innovation ecosystem (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.39
    Keywords: Education ; Industry and Services ; Canada
    Abstract: This paper analyses Memorial University’s contribution to the economic development of the province of Newfoundland and Labrador in Canada, specifically focusing on the university’s contributions to the provincial ocean economy. It analyses the university’s public engagement, entrepreneurship, and collaboration strategies, programs, and relationships to understand Memorial’s regional impact.
    DOI: 10.1787/5599133d-en
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    OECD Skills Strategy Bulgaria : Assessment and Recommendations (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264469273 , 9789264775930 , 9789264835030
    Language: English
    Pages: 1 Online-Ressource (241 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Bildungspolitik ; Weiterbildung ; Erwachsenenbildung ; Qualifikation ; Bulgarien ; Education ; Employment ; Bulgaria
    Abstract: Skills are the key to shaping a better future and central to the capacity of countries and people to thrive in an increasingly interconnected and rapidly changing world. Megatrends such as digitalisation, globalisation, demographic change and climate change are reshaping work and society, generating a growing demand for higher levels and new sets of skills. OECD Skills Strategy projects provide a strategic and comprehensive approach to assess countries’ skills challenges and opportunities and help them build more effective skills systems. The OECD works collaboratively with countries to develop policy responses that are tailored to each country’s specific skills needs. The foundation of this approach is the OECD Skills Strategy Framework, which allows for an exploration of what countries can do better to: 1) develop relevant skills over the life course; 2) use skills effectively in work and in society; and 3) strengthen the governance of the skills system. This report, OECD Skills Strategy Bulgaria: Assessment and Recommendations, identifies opportunities and makes recommendations to improve youth skills, improve adult skills, use skills effectively in the labour market and at work, and improve the governance of the skills system in Bulgaria.
    DOI: 10.1787/c2eb2f34-en
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  • 67
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    The design of upper secondary education across OECD countries : Managing choice, coherence and specialisation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (99 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.288
    Keywords: Education
    Abstract: How is upper secondary education organised across OECD countries? This level of education, which most frequently serves students aged between 15 to 18, is generally the first time when learners have significant capacity to shape the content of their learning, for example by opting for general or vocational education, choosing their subjects and developing a specialisation. Across the OECD, education systems have developed different ways to be responsive to different student needs and interests while trying to ensure that learners develop coherent foundational skills. This paper captures the diversity of countries’ upper secondary systems by: 1) developing a common language that sets the foundation for internationally comparative analysis; 2) categorising how countries organise their programmes in upper secondary education to manage choice, coherence and specialisation; and 3) identifying benefits and strategies to mitigate the risks associated with different approaches to upper secondary programmes for students, education systems and society.
    DOI: 10.1787/158101f0-en
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  • 68
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    Design features of income-based tax incentives for R&D and innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.60
    Keywords: Taxation
    Abstract: Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key design features of tax incentives available in 49 member countries of the Inclusive Framework on BEPS (IF), covering all OECD countries and EU countries. It outlines differences in the design of such incentives that may translate into differences in the tax benefits offered. The information collected and reported in this paper is a first step towards a more systematic comparison of tax support policies for R&D and Innovation.
    DOI: 10.1787/a5346119-en
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  • 69
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    Initial policy considerations for generative artificial intelligence (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.1
    Keywords: Künstliche Intelligenz ; Regulierung ; Politik ; OECD-Staaten ; Welt ; Education ; Social Issues/Migration/Health ; Employment ; Science and Technology ; Governance
    Abstract: Generative artificial intelligence (AI) creates new content in response to prompts, offering transformative potential across multiple sectors such as education, entertainment, healthcare and scientific research. However, these technologies also pose critical societal and policy challenges that policy makers must confront: potential shifts in labour markets, copyright uncertainties, and risk associated with the perpetuation of societal biases and the potential for misuse in the creation of disinformation and manipulated content. Consequences could extend to the spreading of mis- and disinformation, perpetuation of discrimination, distortion of public discourse and markets, and the incitement of violence. Governments recognise the transformative impact of generative AI and are actively working to address these challenges. This paper aims to inform these policy considerations and support decision makers in addressing them.
    DOI: 10.1787/fae2d1e6-en
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  • 70
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    How does corporate taxation affect business investment? : Evidence from aggregate and firm-level data (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1765
    Keywords: Economics ; Taxation
    Abstract: Business investment in OECD countries has remained weak, in particular since the 2008 global financial crisis. At the same time, the cost of capital has significantly and steadily decreased over the last thirty years, reflecting a fall in both interest rates and corporate tax rates. This raises the question of whether business investment still responds to the cost of capital and thus whether corporate tax policy can support investment. This paper analyses trends in business investment and in the cost of capital in OECD countries over the past three decades. Then, it investigates empirically the sensitivity of business investment to corporate taxation, and how this sensitivity varies across firm, investment and tax-design characteristics. Panel regressions at the firm and industry levels confirm that business investment rates are negatively related to corporate taxation, measured by country-level forward-looking effective tax rates. However, the tax sensitivity of business investment has fallen significantly since the global financial crisis. It also differs significantly across firms, assets, and corporate tax design characteristics. Overall, the estimation results suggest that a nuanced and granular approach to corporate tax policy, accounting for heterogeneity in tax sensitivity, is needed to support investment effectively. The paper discusses possible policy options, including the reduction of non-profit taxes, the use of targeted corporate income tax instruments, and the use of more generous capital allowances where they may induce strong investment responses.
    DOI: 10.1787/04e682d7-en
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  • 71
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    International Tax and Africa : OECD Report for the G7 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe La fiscalité internationale et l'Afrique : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Internationale Unternehmensbesteuerung ; Steuerpolitik ; Internationales Steuerrecht ; Internationale Zusammenarbeit ; Afrika ; OECD-Staaten ; Taxation ; Development
    Abstract: This report reflects on the OECD's co-operation with Africa on tax matters and the importance of the international tax agenda for African economies. It discusses Domestic Resource Mobilisation (DRM) efforts within African policy objectives and priorities, including the African Union's Agenda 2063, and which actions should be taken to further increase DRM in Africa. The report analyses African involvement in discussions on corporate tax and how African participation in policy-setting and technical discussions could be further improved. In particular, it shows how African voices have shaped the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, and discusses its benefits for African countries and challenges for implementation. In addition, the report provides an overview of OECD's initiatives to support capacity building on tax in Africa, many of which are undertaken in partnership with other international and regional organisations. Finally, the report reflects on the broader tax policy agenda including VAT, tax transparency, tax and crime, digitalisation of tax administrations, and tax and informality. This report was prepared by the OECD to inform the discussions at the October 2023 Africa Roundtable in Marrakech hosted by G7 Finance Ministers and Central Bank Governors.
    DOI: 10.1787/6f19e5ed-en
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  • 72
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    Spotlight on Vocational Education and Training : Findings from Education at a Glance 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264582569 , 9789264921313 , 9789264954472
    Language: English
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Coup de projecteur sur l'éducation et la formation professionnelles : Conclusions de Regards sur l'éducation 2023
    Keywords: Berufsbildung ; OECD-Staaten ; Education
    Abstract: This Spotlight presents data and analysis on vocational education and training (VET) from Education at a Glance 2023. VET is a key component of most education systems in OECD countries. About one in three 25-34 year-olds have a vocational qualification as their highest level achieved, whether at upper secondary, post-secondary non-tertiary or short-cycle tertiary level. The first part of the Spotlight focuses on upper secondary programmes, analysing their components and outlining the main challenges to countries aiming to improve their quality, while promoting equity and ensuring better labour-market opportunities for their graduates. The second part focuses on progression pathways open to VET graduates and higher-level vocational programmes. Taken together, the two parts of this spotlight demonstrate the huge diversity of OECD country VET programmes.
    DOI: 10.1787/acff263d-en
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    Enhancing the evaluation of VET programmes and institutions in the Republic of Moldova (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.79
    Keywords: Berufsbildung ; Berufsbildungspolitik ; Moldawien ; Education ; Moldova, Republic of
    Abstract: The Republic of Moldova considers education a national priority and has been making steady progress in reforming and modernising its education system. The Ministry of Education and Research (MoER) in 2023 launched its Education Development Strategy 2030 and requested the European Union (EU) to engage the OECD to undertake a deeper analysis of selected policy domains that are central to its education reform. This laid the foundation for the project "Support to the implementation of education policies in Moldova", funded by the EU. The MoER expressed a keen interest to learn from international research evidence and relevant international examples to help advance its education reform agenda. This report is the second output of the project "Support to implementation of education policies in Moldova" and presents an analysis of one of three selected policy domains: "the evaluation of Vocational Education and Training (VET) programmes and institutions in order to improve their functioning".
    DOI: 10.1787/8f90a4c6-en
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  • 74
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    Does English instruction teach more reading than listening skills? : Evidence from 15 European education systems (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.298
    Keywords: Education
    Abstract: This study investigates whether English formal instruction and a number of teaching practices are more strongly associated with reading or listening English skills, using data from a large-scale assessment of English skills among 14- and 15-year-olds in 15 European education systems in 2012. The results indicate that the skill difference between reading and listening skills is positively associated with: more years spent learning English in school; more hours of current English instruction; and even indicators of quality of English instruction. In addition, the use of different teaching materials and the emphasis put on oral skills in the classroom are also associated with the difference between reading and listening skills. These results are based on a methodology developed specifically for this study, and they confirm the usefulness of separately measuring foreign language skills for policy analysis.
    DOI: 10.1787/ca4a736c-en
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    Digital equity and inclusion in education : An overview of practice and policy in OECD countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.299
    Keywords: Education
    Abstract: Digital technologies can be used to support the inclusion of diverse student groups in education in a number of ways including enhancing accessibility of educational content, increasing personalisation and providing distance learning opportunities, as was the case during the COVID-19 pandemic. However, persistent digital inequalities can undermine digital equity and inclusion and equity and inclusion in education generally, particularly for the most disadvantaged students. This paper explores the themes of digital equity and inclusion, and maps some of the policies and practices adopted in OECD countries for the equitable and inclusive use of digital tools in education. It highlights the importance of inclusive design and implementation of digital technologies, as well as the need for education systems to focus on capacity building such as teacher training, as well as adequate resourcing of digital tools. It discusses advantages and disadvantages of different approaches, and concludes by highlighting research and policy gaps.
    DOI: 10.1787/7cb15030-en
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  • 76
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    La fiscalité internationale et l'Afrique : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G7 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe International Tax and Africa: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Keywords: Taxation ; Development
    Abstract: Ce rapport reflète la coopération de l'OCDE avec l'Afrique en matière fiscale et l'importance de l'agenda fiscal international pour les économies africaines. Il aborde les efforts relatifs à la mobilisation des ressources intérieures (MRI) dans le cadre des objectifs et des priorités de la politique africaine, notamment l'Agenda 2063 de l'union africaine, et les actions à entreprendre pour permettre de poursuivre la MRI en Afrique. Ce rapport analyse l'implication africaine dans les débats concernant l'impôt sur les sociétés et la manière dont la participation africaine pourrait être davantage améliorée au niveau de la définition des politiques et des discussions techniques. Plus particulièrement, il montre comment les voix africaines ont façonné la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie et aborde les bénéfices que les pays africains peuvent en retirer ainsi que les défis liés à sa mise en œuvre. De plus, le rapport présente un aperçu des initiatives de l'OCDE visant à soutenir le renforcement des capacités en matière fiscale en Afrique, dont beaucoup ont été menées en partenariat avec d'autres organisations internationales et régionales. Enfin, ce rapport aborde l'agenda de politique fiscale d'une manière plus générale, y compris la TVA, la transparence fiscale, la délinquance fiscale, la numérisation des administrations fiscales, ainsi que la fiscalité et l'informalité. Ce rapport a été préparé par l'OCDE pour alimenter les débats ayant lieu lors de la Table ronde pour l'Afrique en octobre 2023 à Marrakech, organisée par les ministres des Finances et les gouverneurs de banque centrale du G7.
    DOI: 10.1787/e9726219-fr
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    Country-by-Country Reporting – Compilation of 2023 Peer Review Reports : Inclusive Framework on BEPS: Action 13 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264336490 , 9789264363779 , 9789264954922
    Language: English
    Pages: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Taxation
    Abstract: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups' operations across the world has boosted tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed five annual reviews in 2018, 2019, 2020, 2021 and 2022. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
    DOI: 10.1787/21bd1938-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Greenland 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264507906
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grönland ; Taxation ; Greenland
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Greenland.
    DOI: 10.1787/e1842f2b-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Anguilla 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264746619
    Language: English
    Pages: 1 Online-Ressource (147 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Abstract: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for Anguilla.
    DOI: 10.1787/e8051e38-en
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  • 80
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Faroe Islands 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264959767
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Färöer ; Taxation ; Faroe Islands
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for the Faroe Islands.
    DOI: 10.1787/306bc415-en
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    Unleashing Talent in Brussels, Belgium (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264377479 , 9789264713352 , 9789264961371
    Language: English
    Pages: 1 Online-Ressource (158 p.) , 21 x 28cm.
    Series Statement: OECD Reviews on Local Job Creation
    Parallel Title: Parallele Sprachausgabe Promouvoir les talents à Bruxelles, Belgique
    Keywords: Hochqualifizierte Arbeitskräfte ; Arbeitsmarkt ; Qualifikation ; Arbeitskräfte ; Brüssel (Region) ; Education ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Employment ; Governance ; Belgium
    Abstract: The Brussels-Capital Region has witnessed significant improvements in its labour market over the past decade. Local job creation has been driven by ample opportunities for highly-skilled workers whom the Brussels-Capital Region attracts from its surrounding regions, the European Union, and beyond. However, not all of the region's population has seen their labour market prospects improve equally. Many workers with lower levels of education continue to compete for a small number of vacancies, despite the increasingly tightening labour market. A future vision for the Brussels-Capital Region, therefore, needs to be built on recognising and addressing the multiple and often distinct challenges faced by its young and diverse population. In a labour market that offers high rewards for skills formation, tailoring continuous education and training offerings to different groups while removing barriers to participation in such programmes will need to take priority. Simplifying processes for accessing employment services, streamlining labour market policies, supporting the geographic mobility of less-educated jobseekers, and removing barriers to employment for its migrant population could serve as building blocks to increase labour force participation and improve the employment quality of all local talent.
    DOI: 10.1787/7a495020-en
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  • 82
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    Assessing and Anticipating Skills for the Green Transition : Unlocking Talent for a Sustainable Future (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264621640 , 9789264982536 , 9789264838819
    Language: English
    Pages: 1 Online-Ressource (118 p.) , 21 x 28cm.
    Series Statement: Getting Skills Right
    Keywords: Fachkräfte ; Qualifikation ; Nachhaltige Entwicklung ; Bildungspolitik ; Australien ; Österreich ; Frankreich ; Norwegen ; Schweden ; Education ; Employment ; Environment ; Australia ; Austria ; France ; Norway ; Sweden
    Abstract: Policies aimed at reducing the environmental impact of human activities have important consequences for labour markets, jobs, and skills. As employment is shifting towards more sustainable activities, workers are increasingly expected to have skills that support the transition to a greener economy. Assessing and anticipating emerging skill needs is crucial to avoid bottlenecks and sustain the green transition. This report sheds light on existing methods to measure changes in skill demand and supply related to the green transition through an in-depth review of practices in five OECD countries (Australia, Austria, France, Norway and Sweden). It also identifies best practice on how to feed information on changing skill needs into policies, notably in the areas of employment, career guidance, education and adult learning.
    DOI: 10.1787/28fa0bb5-en
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  • 83
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    Measuring Innovation in Education 2023 : Tools and Methods for Data-Driven Action and Improvement (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264737686 , 9789264600201 , 9789264731882
    Language: English
    Pages: 1 Online-Ressource (287 p.) , 21 x 28cm.
    Series Statement: Educational Research and Innovation
    Keywords: Bildungsforschung ; Bildung ; Innovation ; Messung ; OECD-Staaten ; Education ; Science and Technology
    Abstract: Measuring innovation in education and understanding its drivers and obstacles is essential to improve the quality of the education sector – and of specific educational establishments. Are pedagogical and administrative practices changing in the expected direction? Do educational institution have a positive innovation culture that supports innovation? What are the drivers of innovation that policy makers or institution leaders could influence to achieve the systems' educational objectives? How much do countries invest in educational research? This book proposes insights and tools to policy makers and education leaders willing to drive change based on data and evidence and new tools and methodologies for education policy makers and institution leaders to answer those questions. Based on the research literature and the long experience of innovation and research surveys, these tools are meant either for a statistical collection or to engage in self-reflection at the institutional level. Three aspects of innovation are covered: educational innovation at the system level, innovation culture within educational institutions, innovation towards equity in education. A questionnaire to measure educational research and experimental development expenditures and implementation and new methodologies to measure certain aspects of educational innovation and educational research based on big data and bibliometrics are also presented.
    DOI: 10.1787/a7167546-en
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  • 84
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    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 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264801721 , 9789264984745 , 9789264872721
    Language: French
    Pages: 1 Online-Ressource (328 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping: Inclusive Framework on BEPS: Action 6
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du cinquième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2022, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.
    DOI: 10.1787/cf5d5f64-fr
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  • 85
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    Environmental Tax Policy Review of Andalusia (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/fe6d8b45-en
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  • 86
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    Manual on the Handling of Multilateral Mutual Agreement Procedures and Advance Pricing Arrangements : Enhancing Tax Certainty (2023)
    Paris : OECD Publishing
    Details
    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.
    DOI: 10.1787/f0cad7f3-en
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  • 87
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    Engaging young citizens : Civic education practices in the classroom and beyond (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (16 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.65
    Keywords: Education
    Abstract: Many OECD countries have implemented programmes and policies specifically targeting the development of civic skills and values in schools. Some of the most successful practices steer away from knowledge-transfer-based learning, and towards experiential learning practices which empower children by placing them in the centre of the learning process. The benefits of experience-based learning programmes also have the potential to reach beyond the classroom walls, allowing schools and students to create and strengthen relationships with the communities around them.
    DOI: 10.1787/2166378c-en
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  • 88
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    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 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264674578
    Language: French
    Pages: 1 Online-Ressource (114 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Togo 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Togo
    Abstract: Cette publication contient le rapport d'examen par les pairs 2023 sur l'échange de renseignements sur demande du Togo. Le rapport se réfère uniquement à la Phase 1 de l'évaluation (cadre juridique).
    DOI: 10.1787/97c44b82-fr
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  • 89
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Mexico 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264541351
    Language: English
    Pages: 1 Online-Ressource (158 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico.
    DOI: 10.1787/6fd9ab78-en
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  • 90
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    OECD Skills Strategy Luxembourg : Assessment and Recommendations (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264822443 , 9789264388604 , 9789264314207
    Language: English
    Pages: 1 Online-Ressource (249 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Parallel Title: Parallele Sprachausgabe Stratégie de l’OCDE sur les compétences au Luxembourg (version abrégée) : Évaluation et recommandations
    Keywords: Bildungspolitik ; Qualifikation ; Erwachsenenbildung ; Weiterbildung ; Luxemburg ; Education ; Luxembourg
    Abstract: Skills are the key to shaping a better future and central to the capacity of countries and people to thrive in an increasingly interconnected and rapidly changing world. Megatrends such as digitalisation, globalisation, demographic change and climate change are reshaping work and society, generating a growing demand for higher levels and new sets of skills. OECD Skills Strategy projects provide a strategic and comprehensive approach to assess countries’ skills challenges and opportunities and help them build more effective skills systems. The OECD works collaboratively with countries to develop policy responses that are tailored to each country’s specific skills needs. The foundation of this approach is the OECD Skills Strategy Framework, which allows for an exploration of what countries can do better to: 1) develop relevant skills over the life course; 2) use skills effectively in work and in society; and 3) strengthen the governance of the skills system. This report, OECD Skills Strategy Luxembourg: Assessment and Recommendations, identifies opportunities and makes recommendations to provide labour-market relevant adult learning opportunities, guide and incentivise skills choices, attract and retain foreign talent to fill skills shortages, and strengthen the governance of skills data in Luxembourg.
    DOI: 10.1787/92d891a4-en
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  • 91
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    Ensuring Quality Digital Higher Education in Hungary (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264421868 , 9789264786059 , 9789264690561
    Language: English
    Pages: 1 Online-Ressource (206 p.) , 21 x 28cm.
    Series Statement: Higher Education
    Keywords: Studium ; Hochschulpolitik ; Digitalisierung ; Ungarn ; Education ; Hungary
    Abstract: The emergence of fully online, hybrid and blended forms of higher education has led governments, quality assurance agencies and higher education institutions (HEIs) across the OECD to reflect on how to ensure that digital education provides learners with opportunities to reach learning and employment outcomes similar to those achieved through traditional in person instruction. Building on stakeholder engagement and comparative analysis, this report offers an assessment of Hungary’s quality assurance system for higher education and, more specifically, its strengths and weaknesses for assuring the quality of digital higher education. It offers recommendations and policy options to support the ongoing reform of Hungary’s higher education accreditation system as well as a list of potential digital education indicators to be integrated in the assessment frameworks used by the Hungarian Accreditation Committee (MAB) for the accreditation of higher education institutions.
    DOI: 10.1787/5f44fd6f-en
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  • 92
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    The design of presumptive tax regimes (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.59
    Parallel Title: Parallele Sprachausgabe La conception des régimes d’imposition forfaitaire
    Keywords: Taxation
    Abstract: Presumptive tax regimes, also known as simplified tax regimes, simplify the tax compliance process for micro and small businesses. By reducing tax compliance costs and levying lower tax rates compared to the standard tax system, these regimes aim at encouraging business formalisation and compliance. They are particularly useful in situations where actual taxable income is difficult to quantify as a taxpayer’s tax base is determined using alternative indicators. Although these regimes exist in many tax systems, they vary greatly in their design. This OECD working paper provides an analytical framework for characterising and comparing these regimes. It also highlights key design aspects that deserve further consideration and lists a series of best practices on the design and administration of these regimes.
    DOI: 10.1787/141239bb-en
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  • 93
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    Propuestas para un plan de acción para reducir el abandono escolar temprano en España (2023)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Proposal for an action plan to reduce early school leaving in Spain
    Keywords: Education ; Spain
    Abstract: El abandono escolar temprano (AET) puede dar lugar a crecientes desafíos individuales y ocasionar elevados costes económicos para los sistemas educativos y las sociedades en general. España ha logrado avances significativos en la reducción del AET en los últimos años; en 2022, la tasa de AET era de 13,9%, casi la mitad de lo observado hace una década. Sin embargo, la tasa media de España sigue siendo de las más elevadas de los países miembros de la OCDE y de la Unión Europea, con notables disparidades regionales. Basándose en la evidencia de la investigación y en las buenas prácticas nacionales e internacionales, y gracias a la contribución de los actores clave del sistema educativo, este informe identifica las fortalezas y los principales desafíos para abordar el AET en España. Determina así cinco áreas de acción y propone una serie de recomendaciones con un enfoque coordinado para reducir el AET en todas las comunidades autónomas y en las ciudades autónomas de Ceuta y Melilla.
    DOI: 10.1787/9bc3285d-es
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  • 94
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    Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 2023 Progress Report on Tax Co-operation for the 21st Century: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: Ce rapport examine les conséquences de l'évolution du paysage de la politique fiscale internationale sur la coopération fiscale internationale tout en fournissant une mise à jour du rapport publié en mai 2022, "Coopération fiscale pour le XXIe siècle". Il analyse la manière dont les principes énoncés dans le rapport de 2022 sont intégrés par les membres du cadre inclusif OCDE/G20 sur le BEPS dans la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie, en se concentrant sur Montant A et les règles GloBE. En outre, il montre que les principes du rapport 2022 au-delà de l'impôt sur le revenu des sociétés se traduisent en actions, par exemple avec des solutions technologiques pour collecter et utiliser efficacement les informations liées à l'impôt sur le revenu. Enfin, il souligne certains des développements récents en matière de renforcement des capacités, comme demandé par le rapport 2022, et identifie une partie du travail qui reste à faire pour garantir des résultats pérennes et atteindre les Objectifs de développement durable. Le rapport propose des possibles domaines à considérer et les prochaines étapes pour poursuivre les efforts visant à renforcer la coopération internationale dans un contexte où les règles internationales sont de plus en plus coordonnées. Ce rapport a été préparé par l'OCDE pour éclairer les discussions lors de la réunion de mai 2023 des ministres des Finances et des gouverneurs des banques centrales du G7, à la demande de la présidence japonaise du G7.
    DOI: 10.1787/e6b55d8e-fr
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  • 95
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    OECD Skills Strategy Ireland : Assessment and Recommendations (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264819818 , 9789264629332 , 9789264995666
    Language: English
    Pages: 1 Online-Ressource (259 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Bildungspolitik ; Qualifikation ; Weiterbildung ; Erwachsenenbildung ; Irland ; Education ; Ireland
    Abstract: Skills are the key to shaping a better future and central to the capacity of countries and people to thrive in an increasingly interconnected and rapidly changing world. Megatrends such as digitalisation, globalisation, demographic change and climate change are reshaping work and society, generating a growing demand for higher levels and new sets of skills. OECD Skills Strategy projects provide a strategic and comprehensive approach to assess countries’ skills challenges and opportunities and help them build more effective skills systems. The OECD works collaboratively with countries to develop policy responses that are tailored to each country’s specific skills needs. The foundation of this approach is the OECD Skills Strategy Framework, which allows for an exploration of what countries can do better to: 1) develop relevant skills over the life course; 2) use skills effectively in work and in society; and 3) strengthen the governance of the skills system. This report, OECD Skills Strategy Ireland: Assessment and Recommendations, identifies opportunities and makes recommendations to secure a balance in skills, foster greater participation in lifelong learning, leverage skills to drive innovation and improve firm performance, and strengthen skills governance to build a joined-up skills ecosystem in Ireland.
    DOI: 10.1787/d7b8b40b-en
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  • 96
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    Innovating Assessments to Measure and Support Complex Skills (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264528369 , 9789264378506 , 9789264563384
    Language: English
    Pages: 1 Online-Ressource (254 p.) , 21 x 28cm.
    Keywords: Qualifikation ; Messung ; Education
    Abstract: Policy makers around the world recognise the importance of developing young people’s 21st century skills like problem solving, creative thinking, self-regulation and collaboration. Many countries also include these skills as part of the intended learning outcomes of their education systems. To shift intention into practice, educational assessments need to better measure what matters. Innovative assessments are needed that combine conceptual, technological and methodological advances in educational measurement. This report explores new approaches to measuring complex skills through a practical and applied assessment design lens, bringing together perspectives from leading experts to consider what we can learn from the learning sciences to define more authentic assessment experiences and expand the range of skills we are able to measure in both disciplinary and cross-disciplinary contexts of practice. The report also examines how technology can expand our possibilities for innovation, including the creation of more interactive and immersive problems and the generation of meaningful sources of potential evidence about students’ proficiency. Finally, the report explores how we can make sense of the rich data captured in interactive digital environments using new analytical approaches, and how we can ensure the valid interpretation and use of results from innovative assessments.
    DOI: 10.1787/e5f3e341-en
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  • 97
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    Estudio multidimensional de El Salvador : Prioridades estratégicas para un desarrollo sólido, inclusivo y sostenible (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264758193 , 9789264555716 , 9789264464360
    Language: Spanish
    Pages: 1 Online-Ressource (528 p.) , 21 x 28cm.
    Series Statement: Caminos de Desarrollo
    Parallel Title: Parallele Sprachausgabe Multi-dimensional Review of El Salvador: Strategic Priorities for Robust, Inclusive and Sustainable Development
    Keywords: Education ; Governance ; Development ; El Salvador
    Abstract: El Salvador ha consolidado importantes avances en su desarrollo en los últimos 30 años. El fin de la guerra civil en 1992 señaló el establecimiento de una democracia liberal y de un modelo de desarrollo abierto basado en la exportación, que contribuyó a reducir la pobreza y la desigualdad. Sin embargo, el modelo de la posguerra no ha generado el dinamismo económico o los puestos de trabajo que el país necesita. El crecimiento económico fue moderado en los años previos a la pandemia de COVID-19, promediando 2.4%, y la productividad creció al 0.1% durante la pasada década. Para impulsar un desarrollo más sólido, inclusivo y sostenible son necesarias acciones decisivas. Basándose en un análisis multidimensional del desarrollo en El Salvador este informe plantea cuatro recomendaciones prioritarias: 1) sentar las condiciones para la transformación productiva y la modernización de la economía; 2) aumentar la cantidad, calidad y pertinencia de la educación; 3) gestionar mejor los recursos hídricos para llevar agua y saneamiento a todos de manera sostenible; y 4) modernizar el Estado para que pueda generar bienes públicos clave – desde la seguridad ciudadana a la educación o la salud – de manera eficaz, y conducir el país hacia la próxima etapa de su desarrollo.
    DOI: 10.1787/926438d3-es
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  • 98
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    The demand for language skills in the European labour market : Evidence from online job vacancies (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.294
    Keywords: Education ; Social Issues/Migration/Health ; Austria ; Belgium ; Bulgaria ; Croatia ; Cyprus ; Czech Republic ; Denmark ; Estonia ; Finland ; France ; Germany ; Greece ; Hungary ; Ireland ; Italy ; Latvia ; Lithuania ; Luxembourg ; Malta ; Netherlands ; Poland ; Portugal ; Romania ; Slovak Republic ; Slovenia ; Spain ; Sweden ; United Kingdom
    Abstract: This paper investigates the demand for language skills using data on online job vacancies in 27 European Union member countries and the United Kingdom in 2021. Evidence indicates that although Europe remains a linguistically diverse labour market, knowing English confers unique advantages in certain occupations. Across countries included in the analyses, a knowledge of English was explicitly required in 22% of all vacancies and English was the sixth most required skill overall. A knowledge of German, Spanish, French and Mandarin Chinese was explicitly demanded in between 1% and 2% of all vacancies. One in two positions advertised on line for managers or professionals required some knowledge of English, on average across European Union member countries and across OECD countries in the sample. This compares with only one in ten positions for skilled agricultural, forestry and fishery workers and among elementary occupations.
    DOI: 10.1787/e1a5abe0-en
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  • 99
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    Career talks with guest speakers : A guide to delivering an effective career development activity (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (23 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.69
    Keywords: Education
    Abstract: Strong career guidance systems allow students to explore potential futures in work through authentic and frequent interactions with people in work and their workplaces. One form of career exploration that can be expected to be of particular value to young people is career talks with guest speakers. Typically undertaken through secondary education, career talks allow students to hear directly from people in work about their jobs, careers and their pathways through education and training. This Policy Brief summarises available evidence on the impact of teenage career talks on adult employment outcomes; draws on the wider research literature and examples of practice in some countries to illustrate why and how career talks can be expected to benefit students; and, provides a step-by-step guide to the effective design of career talks in person and online.
    DOI: 10.1787/93594cb3-en
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  • 100
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    Empowering Young Children in the Digital Age (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264779440 , 9789264901612 , 9789264746381
    Language: English
    Pages: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Series Statement: Starting Strong
    Keywords: Digitalisierung ; Kinder ; Jugendliche ; Social Web ; Education
    Abstract: Digitalisation is transforming education as well as social and economic life, with implications for childhood. Early Childhood Education and Care (ECEC), with its immense potential to shape children’s early development, learning and well-being, can play a major role in addressing the opportunities and risks that digitalisation brings to young children. Digitalisation also creates new ways of working that have the potential to lead to quality improvement in the ECEC sector. This report provides a 360-degree view of the challenges of digitalisation in ECEC and possible policy responses.
    DOI: 10.1787/50967622-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
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