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  • Englisch  (2.026)
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  • 1
    Online-Ressource
    Online-Ressource
    The Global Minimum Tax and the taxation of MNE profit (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.68
    Schlagwort(e): Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation
    Kurzfassung: 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
    URL: lizenzpflichtig
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  • 2
    Online-Ressource
    Online-Ressource
    Reaching Climate Neutrality for the Hamburg Economy by 2040 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613249 , 9789264719736 , 9789264485068
    Sprache: Englisch
    Seiten: 1 Online-Ressource (210 p.) , 21 x 28cm.
    Serie: OECD Regional Development Studies
    Schlagwort(e): Klimaneutralität ; Klimapolitik ; Hamburg ; Urban, Rural and Regional Development ; Energy ; Industry and Services ; Environment ; Germany
    Kurzfassung: Reaching climate neutrality requires economic transformations of unprecedented scale and speed. Immediate action from the business community can avoid unnecessary costs, create wellbeing co-benefits and prepare local businesses with a better competitive position in the future climate neutral economy. This report shows what reaching climate neutrality by 2040 means for Hamburg businesses and identifies key actions they need to undertake. It provides insights where the Hamburg economy and its businesses stand on the way to climate neutrality and on their needs to advance, drawing on a business survey. The study also shares insights from action plans of selected comparison cities. It points to cross-sector as well as to sector-specific challenges and opportunities for Hamburg businesses. This includes making better use of low-cost renewables, addressing energy efficiency in buildings as well as challenges and opportunities in activities in and around the port and in industry. It highlights Hamburg's potential as a hydrogen hub as well as the need to adopt circular economy practices. It illustrates that a regional and business perspective are necessary to achieve climate neutrality in prosperity, requiring individual and collective business action.
    DOI: 10.1787/e1e44672-en
    URL: lizenzpflichtig
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  • 3
    Online-Ressource
    Online-Ressource
    Review of G7 Government-led Voluntary and Mandatory Due Diligence Measures for Sustainable Agri-food Supply Chains (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264967441 , 9789264912816 , 9789264946699
    Sprache: Englisch
    Seiten: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Schlagwort(e): Agroindustrie ; Ernährungsindustrie ; Due Diligence ; Lieferkette ; Corporate Social Responsibility ; G7-Staaten ; Welt ; Agriculture and Food
    Kurzfassung: This report aims to provide G7 agricultural policy makers with insights to better understand the design, objectives and mechanisms of national and regional, voluntary and mandatory due diligence-related measures. The report creates a fact-based selective inventory for policy makers to identify common elements across the measures with a view to strengthening, where possible, coherence of G7 policy responses to promote responsible business conduct in agricultural supply chains. The inventory also aims to help companies understand different national and regional standards by highlighting synergies and, where applicable discrepancies, to enable and support effective implementation.
    DOI: 10.1787/f05af4a1-en
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  • 4
    Online-Ressource
    Online-Ressource
    OECD Agenda for Transformative Science, Technology and Innovation Policies (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Policy Papers no.164
    Schlagwort(e): Environment ; Science and Technology ; Industry and Services
    Kurzfassung: Multiple crises are triggering turbulence, instability and insecurity in contemporary societies, with impacts on economies, the environment, politics, and global affairs. An effective response will require governments to be more ambitious and act with greater urgency in their science, technology and innovation (STI) policies to meet global challenges. Sustained investments and greater directionality in research and innovation activities are needed, and these should coincide with a reappraisal of STI systems and STI policies to ensure they are “fit-for-purpose” to contribute to transformative change agendas. This policy paper provides a framework to support governments in making these assessments. It identifies six STI policy orientations for transformative change that should guide these assessments. It applies these orientations across multiple areas of STI policy, including R&D funding, the research and innovation workforce, and international R&D co-operation, and outlines a series of concrete policy actions STI policymakers can take to accelerate transformative change.
    DOI: 10.1787/ba2aaf7b-en
    URL: lizenzpflichtig
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  • 5
    Online-Ressource
    Online-Ressource
    Fertile Futures : Scenario Analysis on the Interconnected Dynamics of Fertiliser and Agricultural Markets (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Serie: OECD Food, Agriculture and Fisheries Papers no.207
    Schlagwort(e): Agriculture and Food ; Environment
    Kurzfassung: Fertilisers are crucial components of food systems, with impacts beyond agricultural markets. This study utilises the OECD-FAO Aglink-Cosimo model to examine the intricate interplay between fertiliser markets, policies, and their repercussions on agricultural markets, food security, and environmental sustainability over the medium term. Two distinct scenario analyses reveal significant insights. The first scenario shows that while short-term disruptions in fertiliser supply can be mitigated by existing stocks, prolonged deficits will increase global food prices by up to 6%, posing long-term threats to agriculture. In the second scenario, the removal of fertiliser subsidies in India leads to reduced domestic use, resulting in decreased agricultural production and exports coupled with increased imports. Although this will cause a modest 0.8% increase in global food prices, it will substantially cut agricultural greenhouse gas emissions by 7 million tonnes of CO2 equivalent, highlighting the pivotal role of domestic policies in attaining global environmental sustainability goals.
    DOI: 10.1787/b1606a57-en
    URL: lizenzpflichtig
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  • 6
    Online-Ressource
    Online-Ressource
    The design of presumptive tax regimes in selected countries (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (135 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.69
    Schlagwort(e): Taxation ; Argentina ; Brazil ; Colombia ; Costa Rica ; France ; Hungary ; Italy ; Mexico ; South Africa ; Tunisia ; Uruguay
    Kurzfassung: Presumptive tax regimes (also known as simplified tax regimes) intend to reduce tax compliance costs for micro and small businesses (and enforcement costs for the tax administration) while levying a lower tax burden as compared to the standard tax system. This working paper compiles detailed information on the presumptive tax regimes existing in a selection of OECD and non-OECD countries, identifies common practices adopted across the countries examined and provides multiple examples of best practices observed in these regimes. These examples can serve as guidance to policy makers and tax administrations to strengthen particular features of the presumptive tax regimes implemented in their jurisdictions. Lastly, the paper highlights the main challenges generally observed in the presumptive tax regimes under study, which might undermine the role of these regimes in incentivising business formalisation and strengthening tax compliance over time.
    DOI: 10.1787/58b6103c-en
    URL: lizenzpflichtig
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  • 7
    Online-Ressource
    Online-Ressource
    Mapping and testing product-level vulnerabilities in granular production networks (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (49 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Working Papers no.2024/02
    Schlagwort(e): Trade ; Industry and Services
    Kurzfassung: This paper conducts an in-depth mapping of global value chain (GVC) vulnerabilities, using granular product-level trade data to identify vulnerable products with limited suppliers and substitutability. The study reveals that, in OECD countries, approximately 8% of foreign-sourced intermediate products are vulnerable, with about 50 products identified as highly vulnerable, particularly in the pharmaceutical, mining, and manufacturing sectors. The paper also introduces a quantitative framework for simulating supply shock transmission from upstream suppliers to downstream industries over the short and medium term. This framework leverages unique data that combine Inter-Country Input-Output with detailed product-level trade data from Comtrade. Through simulation exercises, the paper highlights the role of supplier concentration and geography in shock transmissions, as well as the effectiveness of policies in mitigating these impacts. This novel cross-country assessment of GVC disruptions provides new insights on how to manage supply chains in a global economy subject to multiple risks.
    DOI: 10.1787/9bcde495-en
    URL: lizenzpflichtig
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  • 8
    Online-Ressource
    Online-Ressource
    Framework for Anticipatory Governance of Emerging Technologies (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Policy Papers no.165
    Schlagwort(e): Governance ; Science and Technology ; Industry and Services
    Kurzfassung: Emerging technologies can contribute to unprecedented gains in health, energy, climate, food systems, and biodiversity. However, these technologies and their convergence sometimes carry risks to privacy, security, equity and human rights. This dual-edged nature of emerging technology requires policies that better anticipate disruptions and enable technology development for economic prosperity, resilience, security and sustainable development. Drawing on prior OECD work and legal instruments, this framework equips governments, other innovation actors and societies to anticipate and get ahead of governance challenges, and build longer-term capacities to shape innovation more effectively. Its “anticipatory technology governance” approach consists of five interdependent elements and associated governance tools: (1) embeding values throughout the innovation process; (2) enhancing foresight and technology assessment; (3) engaging stakeholders and society; (4) building regulation that is agile and adaptive; and (5) reinforcing international cooperation in science and norm-making. The emerging technology context determines how each of these elements is applied.
    DOI: 10.1787/0248ead5-en
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  • 9
    Online-Ressource
    Online-Ressource
    How well do online job postings match national sources in large English speaking countries? : Benchmarking Lightcast data against statistical sources across regions, sectors and occupations (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Serie: OECD Local Economic and Employment Development (LEED) Papers no.2024/01
    Schlagwort(e): Employment ; Urban, Rural and Regional Development ; Industry and Services
    Kurzfassung: This paper presents the first international assessment of the Lightcast vacancy data representativeness based on benchmarking against officially reported vacancy data in Australia, Canada, the United Kingdom and the United States. The analysis compares distributions in the Lightcast data versus official data across large (TL2) regions, industrial sectors and occupational categories. The analysis shows differences in representativeness across countries and on the three dimensions considered. In general, regional representativeness is considerably better than both occupational and sectoral representativeness.
    DOI: 10.1787/c17cae09-en
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  • 10
    Online-Ressource
    Online-Ressource
    Pillar One - Amount B : Inclusive Framework on BEPS (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264973954 , 9789264647114 , 9789264622838
    Sprache: Englisch
    Seiten: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Pilier Un - Montant B : Cadre Inclusif sur le BEPS
    Schlagwort(e): Taxation
    Kurzfassung: As part of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by the OECD/G20 Inclusive Framework on BEPS in October 2021, Amount B provides for a simplified and streamlined approach to the application of the arm’s length principle to in-country baseline marketing and distribution activities, with a particular focus on the needs of low-capacity countries. Content from the report has now been incorporated into the OECD Transfer Pricing Guidelines.
    DOI: 10.1787/21ea168b-en
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  • 11
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264892910
    Sprache: Englisch
    Seiten: 1 Online-Ressource (124 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Armenia
    Kurzfassung: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
    DOI: 10.1787/688ccd9d-en
    URL: lizenzpflichtig
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  • 12
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Cameroon 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264647619
    Sprache: Englisch
    Seiten: 1 Online-Ressource (131 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Cameroun 2024 (Deuxième cycle) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Schlagwort(e): Taxation ; Cameroon
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Cameroon, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/495bcba9-en
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  • 13
    Online-Ressource
    Online-Ressource
    KULTURA W ROZWOJU LOKALNYM : PRZEWODNIK DLA SAMORZĄDÓW LOKALNYCH, SPOŁECZNOŚCI I MUZEÓW (2024)
    Paris : OECD Publishing
    Details
    Sprache: Polnisch
    Seiten: 1 Online-Ressource (157 p.) , 21 x 28cm.
    Paralleltitel: Parallele Sprachausgabe 文化と地域発展： 最大限の成果を求めて 地方政府、 コミュニティ、ミュージアム: 向けのガイド
    Paralleltitel: Parallele Sprachausgabe 문화와 지역발전: 영향 극대화: 지방자치단체와 공동체, 박물관을 위한 지침서
    Paralleltitel: Parallele Sprachausgabe Cultura e sviluppo locale: massimizzare l'impatto: Una guida per le amministrazioni locali, le comunità y e i musei
    Paralleltitel: Parallele Sprachausgabe Cultura e desenvolvimento local: maximizando o impacto: Um guia para governos locais, comunidades e museus
    Paralleltitel: Parallele Sprachausgabe Cultura y desarollo local: maximizar el impacto : Una guía para gobiernos locales, comunidades y museos
    Paralleltitel: Parallele Sprachausgabe Culture and local development: maximising the impact: A guide for local governments, communities and museums
    Paralleltitel: Parallele Sprachausgabe Culture et développement local : améliorer l’impact : Guide pour les gouvernements locaux, les communautés et les musées
    Paralleltitel: Parallele Sprachausgabe Πολιτισμός και τοπική ανάπτυξη: EΝΑΣ ΟΔΗΓΟΣ ΓΙΑ ΤΟΥΣ ΦΟΡΕΙΣ ΤΗΣ ΤΟΠΙΚΗΣΑΥΤΟΔΙΟΙΚΗΣΗΣ, ΤΙΣ ΚΟΙΝOΤΗΤΕΣ ΚΑΙ ΤΑ ΜΟΥΣΕIΑ
    Schlagwort(e): Industry and Services
    Kurzfassung: Niniejszy Przewodnik stanowi plan działania dla samorządów lokalnych, społeczności i muzeów dotyczący wspólnego definiowania programu rozwoju lokalnego. Uwzględnia pięć wymiarów: 1. Wykorzystanie potencjału muzeów na rzecz lokalnego rozwoju -gospodarczego. 2. Wykorzystanie muzeów w rewitalizacji miast i rozwoju społeczności. 3. Wzmocnienie kulturowej świadomości i społecznej -kreatywności. 4. Promowanie muzeów jako miejsc integracji, zachowania zdrowia i dobrostanu. 5. Istotna rola muzeów w rozwoju lokalnym
    DOI: 10.1787/886042ae-pl
    URL: lizenzpflichtig
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  • 14
    Online-Ressource
    Online-Ressource
    Co-ordination of green policies at the centre of government in Romania (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Serie: OECD Public Governance Policy Papers no.45
    Schlagwort(e): Energy ; Agriculture and Food ; Environment ; Governance ; Romania
    Kurzfassung: This policy paper analyses the institutional mechanisms in place and under preparation in Romania to steer and co-ordinate policy development and action priorities relating to climate change. It also reviews the risks and opportunities for the newly created co-ordination mechanisms within the centre of government in this policy area, looks at how the co-ordination mechanisms for greening of the economy align with existing governance frameworks in terms of mandate, and discusses lessons learned from the framework for sustainable development. Drawing upon extensive consultations and peer input from OECD countries, this policy paper offers tailored recommendations for enhancing green governance in Romania.
    DOI: 10.1787/86439554-en
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  • 15
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Kenya 2024 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264996533
    Sprache: Englisch
    Seiten: 1 Online-Ressource (120 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Kenya
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Kenya, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/348052b1-en
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  • 16
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Malta 2024 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264319257
    Sprache: Englisch
    Seiten: 1 Online-Ressource (159 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Malta
    Kurzfassung: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Malta, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/8145f488-en
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  • 17
    Online-Ressource
    Online-Ressource
    Tax Challenges Arising from the Digitalisation of the Economy – Consolidated Commentary to the Global Anti-Base Erosion Model Rules (2023) : Inclusive Framework on BEPS (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264814677
    Sprache: Englisch
    Seiten: 1 Online-Ressource (334 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Schlagwort(e): Taxation
    Kurzfassung: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global Anti-Base Erosion (GloBE) Rules are a key component of this plan and ensure large multinational enterprise pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the GloBE Rules provide for a co-ordinated system of taxation that imposes a top-up tax on profits arising in a jurisdiction whenever the effective tax rate, determined on a jurisdictional basis, is below the minimum rate. The Commentary to the GloBE Rules was originally released by the Inclusive Framework in March 2022. The Commentary explains the intended outcomes under the GloBE Rules, clarifies the meaning of certain terms and illustrates the application of the rules to certain fact patterns. This Consolidated Commentary incorporates Agreed Administrative Guidance that has been released by the Inclusive Framework since March 2022 up until December 2023. It provides tax administrations and taxpayers with guidance on the interpretation and application of the GloBE Rules in order to promote a consistent and common interpretation and application of those that will facilitate coordinated outcomes for both tax administrations and MNE Groups.
    DOI: 10.1787/b849f926-en
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  • 18
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Bulgaria 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264447530
    Sprache: Englisch
    Seiten: 1 Online-Ressource (151 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Bulgaria
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Bulgaria, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/62fefba0-en
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  • 19
    Online-Ressource
    Online-Ressource
    Prevention of Tax Treaty Abuse – Sixth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264765832 , 9789264760912 , 9789264655096
    Sprache: Englisch
    Seiten: 1 Online-Ressource (325 p.) , 21 x 28cm.
    Serie: OECD/G20 Base Erosion and Profit Shifting Project
    Paralleltitel: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Sixième rapport d’examen par les pairs sur le chalandage fiscal : Cadre inclusif sur le BEPS : Action 6
    Schlagwort(e): Taxation
    Kurzfassung: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the sixth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2023, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
    DOI: 10.1787/36cebf8e-en
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  • 20
    Online-Ressource
    Online-Ressource
    How well do online job postings match national sources in European countries? : Benchmarking Lightcast data against statistical and labour agency sources across regions, sectors and occupation (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Serie: OECD Local Economic and Employment Development (LEED) Papers no.2024/02
    Schlagwort(e): Employment ; Urban, Rural and Regional Development ; Industry and Services
    Kurzfassung: Data on online job postings represents an important source of information for local labour markets. Many countries lack statistics on labour demand that are sufficiently up-to-date and disaggregated across regions, sectors and occupations. Web-scraped data from online job postings can provide further insights on the trends in labour demand and the skills needed across regions, sectors and occupations. This paper assesses the comparability and validity between Lightcast and other data sources for Austria, Belgium, Bulgaria, Germany, Hungary, the Netherlands, Portugal, Romania, Spain and Sweden, for the years 2019 to 2022 across regions, sectors and occupations. It concludes with some recommendations for labour market analysts that want to use data on online job postings for assessing labour demand trends.
    DOI: 10.1787/e1026d81-en
    URL: lizenzpflichtig
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  • 21
    Online-Ressource
    Online-Ressource
    Towards Greener and More Inclusive Societies in Southeast Asia (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264787384 , 9789264945609 , 9789264976702
    Sprache: Englisch
    Seiten: 1 Online-Ressource (125 p.) , 21 x 28cm.
    Serie: Development Centre Studies
    Schlagwort(e): Energy ; Employment ; Agriculture and Food ; Environment ; Development ; Indonesia ; Philippines ; Thailand ; Viet Nam
    Kurzfassung: Over 100 million workers in Southeast Asia have jobs that are directly or closely linked to the environment, making them vulnerable to climate change impacts. These same workers likely earn at least 20% lower than the national average and are largely in informal employment. The region’s necessary transition towards greener growth could affect them in several ways: some sectors will create jobs and others will lose jobs or disappear altogether. Understanding the effects of both climate change and green growth policies on jobs and people is thus essential for making the transition in Southeast Asia an inclusive one. The study explores these issues, with emphasis on the potential effects on labour of an energy transition in Indonesia, and of a transition in the region’s agricultural sector, illustrated by a simulated conversion from conventional to organic rice farming.
    DOI: 10.1787/294ce081-en
    URL: lizenzpflichtig
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  • 22
    Online-Ressource
    Online-Ressource
    Global Corporate Sustainability Report 2024 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264946163 , 9789264457232 , 9789264493476
    Sprache: Englisch
    Seiten: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Schlagwort(e): Finance and Investment ; Governance ; Industry and Services
    Kurzfassung: The OECD Global Corporate Sustainability Report aims to enhance the adoption of corporate governance policies that promote the sustainability and resilience of companies. It examines the evolving landscape of corporate sustainability practices worldwide and includes a focus on key dimensions outlined in the G20/OECD Principles of Corporate Governance, such as sustainability-related disclosure, shareholder-company dialogue, board responsibilities, and stakeholder interests. It offers comprehensive data analysis specifically designed to meet the needs of policymakers, regulators, and market participants.
    DOI: 10.1787/8416b635-en
    URL: lizenzpflichtig
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  • 23
    Online-Ressource
    Online-Ressource
    Digital adoption during COVID-19 : Cross-country evidence from microdata (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Working Papers no.2024/03
    Schlagwort(e): Science and Technology ; Economics ; Industry and Services
    Kurzfassung: The COVID-19 pandemic caused an unprecedented global economic downturn, affecting productivity, business dynamics, and digital technology adoption. Using a comprehensive commercial database from Spiceworks Ziff Davis, this study analyses the firm-level drivers of digitalisation during the pandemic across 20 European countries. The findings show that a considerable share of firms introduced new digital technologies during the COVID-19 crisis. Notably, firms that were larger, more digitalised, and more productive before the pandemic were more likely to introduce new digital technologies in 2020 and 2021. Additionally, firms with pre-existing complementary technologies had a higher likelihood of adopting digital applications that gained momentum during the pandemic (such as digital commerce, collaborative software, cloud, and analytics). These patterns may increase polarisation among the best-performing firms and the rest of the business population. Public policy can play a key role in fostering an inclusive digital transformation in the post-pandemic era.
    DOI: 10.1787/f63ca261-en
    URL: lizenzpflichtig
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  • 24
    Online-Ressource
    Online-Ressource
    Eight lessons learned from comparing ocean economy measurement strategies across countries (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (49 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Working Papers no.2024/01
    Schlagwort(e): Environment ; Science and Technology ; Industry and Services
    Kurzfassung: Many ocean economic activities are not readily visible in official statistics, hindering policymakers' access to crucial information for decision making. The OECD ocean economy measurement project aims to address this by aligning ocean economy statistics with broader economic data and ensuring international consistency. This paper compares the measurement strategies of eight OECD member countries using principles from the system of national accounts. It also highlights the ocean economy thematic accounts of four countries and summarises their methods. The paper concludes with recommendations for integrating ocean economy measurements with national accounting standards, a vital step for improving the evidence base for ocean policymaking.
    DOI: 10.1787/1cb42a67-en
    URL: lizenzpflichtig
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  • 25
    Online-Ressource
    Online-Ressource
    Ensuring policy coherence through better policy development, co-ordination and stakeholder participation in Romania (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Serie: OECD Public Governance Policy Papers no.46
    Schlagwort(e): Energy ; Agriculture and Food ; Environment ; Governance ; Development ; Romania
    Kurzfassung: Policy coherence relies on the development of strategic plans, the availability and use of relevant evidence and data, the right set of skills across the public administration, political commitment, and leadership. Effective policy coherence cannot be achieved without good co-ordination, which relies on sound co-ordination mechanisms, such as interministerial committees or councils, as well as information-sharing tools. The legitimacy and coherence of public policy is also grounded in the support that a government has from stakeholders and citizens. This policy paper offers a tailored policy framework for Romania that builds further on the other outputs of the TSI project “Enhancing Policy Coherence, Transparency, and Co-ordination at the Centre of Government in Romania”. It includes tailored and actionable tools for improving policy coherence across government by strengthening policy development, co-ordination, and stakeholder participation.
    DOI: 10.1787/a9d50cc9-en
    URL: lizenzpflichtig
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  • 26
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Romania 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264523326
    Sprache: Englisch
    Seiten: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Romania
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Romania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/a01f0330-en
    URL: lizenzpflichtig
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  • 27
    Online-Ressource
    Online-Ressource
    The OECD-UNSD Multinational Enterprise Information Platform (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Serie: OECD Statistics Working Papers no.2024/01
    Schlagwort(e): Economics ; Industry and Services
    Kurzfassung: The OECD and the United Nations Statistics Division (UNSD) have developed jointly the new Multinational Enterprise Information Platform (MEIP). MEIP is built on past OECD and UN efforts to compile statistics on the scale and scope of the international activities of Multinational Enterprises (MNEs). The new platform uses publicly available data to gather information on the world’s 500 largest MNEs in a timely manner, facilitating a comprehensive view of their physical and digital presence. It also includes a monitoring tool for large events such as Mergers and Acquisitions (M&A). The platform also provides a valuable benchmark for National Statistical Offices (NSOs) and researchers, allowing them to compare the national presence of an individual MNE to the global presence. Information on MNEs and their global network can also be visualised in a user-friendly dashboard.
    DOI: 10.1787/b7d90a06-en
    URL: lizenzpflichtig
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  • 28
    Online-Ressource
    Online-Ressource
    Bringing Trentino's productivity growth back on track : A comparison with OECD "peer" regions (2024)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Serie: OECD Local Economic and Employment Development (LEED) Papers no.2024/03
    Paralleltitel: Parallele Sprachausgabe Rimettere in carreggiata la crescita della produttività del Trentino: Un confronto tra regioni “pari”
    Schlagwort(e): Urban, Rural and Regional Development ; Industry and Services ; Italy
    Kurzfassung: The Autonomous Province of Trento (Trentino) is among the most productive regions in Europe, but over the past two decades its productivity growth has stagnated. As a result, the productivity gap of Trentino widened by over 20% compared to regions with the same productivity level in 2000. The benchmarking of productivity drivers in Trentino with those of “peer” regions points to several policy priorities, including: reviving productivity in tradeable sectors, also through increased internationalisation; increasing the share of the labour force with a tertiary education; and getting more out of public R&D while boosting private sector R&D.
    DOI: 10.1787/0e74a691-en
    URL: lizenzpflichtig
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  • 29
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Egypt 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264380462
    Sprache: Englisch
    Seiten: 1 Online-Ressource (181 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Egypt
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Egypt, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/f71584b9-en
    URL: lizenzpflichtig
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  • 30
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Georgia 2024 (Second Round) : Peer Review Report on the Exchange of Information on Request (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264639157
    Sprache: Englisch
    Seiten: 1 Online-Ressource (130 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Georgia
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Georgia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/40424254-en
    URL: lizenzpflichtig
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  • 31
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    Online-Ressource
    Production transformation policy review of Bangladesh : investing in the future of a trading nation (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264776869 , 9789264706255 , 9789264479456
    Sprache: Englisch
    Seiten: 1 Online-Ressource (circa 139 Seiten)
    Serie: OECD development pathways
    Schlagwort(e): Productive Capacities ; Structural Transformation ; Development ; Science and Technology ; Trade ; Industry and Services ; Finance and Investment ; Governance ; Bangladesh ; Graue Literatur
    Kurzfassung: Half a century after independence, Bangladesh has achieved impressive progress. The country has transformed from one of the poorest nations into a global textile manufacturing hub capable of meeting its medical needs almost entirely through domestic pharmaceutical production. The country will graduate from the least developed country (LDC) category in 2026 and aspires to be a high-income nation through industrialisation by 2041. Meeting this challenge requires accelerating economic transformation through diversification and innovation. This Production Transformation Policy Review (PTPR), implemented with the support and collaboration of the European Union (EU), and in partnership with the UN Conference on Trade and Development (UNCTAD), identifies concrete options for supporting Bangladesh's development. It calls for leveraging digitalisation to address persistent fragilities and it advocates for a new pact based on shared responsibilities between the national government, the private sector and international partners to shift to a new development phase and ensure sustainable, smooth and irreversible graduation.
    DOI: 10.1787/8b925b06-en
    URL: kostenfrei
    URL: kostenfrei
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  • 32
    Online-Ressource
    Online-Ressource
    Sanitary and phytosanitary approval procedures : Key issues, their impact on trade, and ways to address them (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Serie: OECD Food, Agriculture and Fisheries Papers no.192
    Schlagwort(e): Agriculture and Food ; Trade
    Kurzfassung: Approval procedures are critical to sanitary and phytosanitary (SPS) systems as they uphold countries’ commitments to facilitate safe trade. However, they can create significant costs and act as non-tariff barriers if not properly administered. This report examines the costs and opportunities that are associated with seven of the most pressing issues related to the administration of approval procedures. The analysis reveals that countries have increasingly raised specific trade concerns (STCs) to the WTO about issues related to approval procedures. Furthermore, gravity analysis demonstrates that trading partners dealing with STCs related to approval procedures trade 26% less on average than those not dealing with any STC. An OECD survey specifically designed to evaluate how issues related to approval procedures can be addressed indicates that multiple solutions exist to enhance efficiencies in agro-food trade, such as digitalizing SPS systems, relying on international standards or simplifying SPS measures.
    DOI: 10.1787/35c3fd16-en
    URL: lizenzpflichtig
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  • 33
    Online-Ressource
    Online-Ressource
    The economic benefits of early green innovation : Evidence from the automotive sector (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.209
    Schlagwort(e): Environment ; Transport ; Industry and Services
    Kurzfassung: The economic consequences for firms investing in green innovation, and therefore their incentives to innovate, are not well understood. This paper empirically assesses the economic returns on innovation in cleaner vehicles. The analysis uses data on passenger car market shares and patents for car manufacturers operating in eight countries for the period 2005-2021. The results show that, when vehicle fuel prices increase, firms having previously successfully filed patents related to both electric and hybrid vehicles and fuel efficiency experience an increase in their market share. This increase takes place between 7 and 8 years after the patent stock is accumulated for patents related to electric and hybrid vehicles and between 8 and 15 years for patents related to fuel efficiency. The analysis also finds that in contexts where fuel price salience is high, price increases generate larger and earlier competitiveness returns for firms having previously invested in cleaner technologies.
    DOI: 10.1787/c13d5d61-en
    URL: lizenzpflichtig
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  • 34
    Online-Ressource
    Online-Ressource
    How the green and digital transitions are reshaping the automotive ecosystem (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Policy Papers no.144
    Schlagwort(e): Environment ; Science and Technology ; Industry and Services
    Kurzfassung: The automotive sector is important across OECD countries in terms of value-added and R&D, but is also heavily affected by the green and the digital transformations. This paper offers a novel and holistic view of the automotive sector and its surrounding ecosystem based on a combination of Inter-Country Input-Output (ICIO) tables, patent data, mergers and acquisitions (M&A) transactions, cross-country micro-distributed data and firm-level balance sheet data. It identifies the boundaries of this industrial ecosystem including connected sectors (e.g. upstream and downstream) as well as knowledge and technology providers (e.g. universities or the digital industry). The paper documents emerging trends at the geographical and technological levels and provides a comprehensive assessment of the ecosystem’s changing microstructure, with a growing role of young and digital-intensive companies. Finally, it provides recommendations for effective public policies to support the automotive ecosystem, with a focus on innovation, competition and the growth of young firms.
    DOI: 10.1787/f1874cab-en
    URL: lizenzpflichtig
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  • 35
    Online-Ressource
    Online-Ressource
    How do mass lay-offs affect regional economies? (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Serie: OECD Local Economic and Employment Development (LEED) Papers no.2023/01
    Schlagwort(e): Urban, Rural and Regional Development ; Industry and Services
    Kurzfassung: Mass lay-offs from firms and plant restructuring occur regularly and can have potentially large consequences on places and communities. Policy makers may consider supporting firms, in order to prevent mass lay-offs but at the risk of interfering with economic dynamism, or targeting affected workers, to help them transition to new employment. Which strategy (firms versus workers) is the most appropriate and under which circumstances can be informed by better understanding the nature of the economic impact from mass lay-offs. This paper estimates the impact of mass lay-offs between 2008-18 across small regions (TL3) in Europe on regional employment and productivity. It finds there are persistent negative employment effects of mass lay-offs, and rural regions are more negatively affected on average. In part because of differences in the nature of the firm in the region, its relationship with nearby suppliers and clients, and the broader economic context of the region, productivity effects can be both positive and negative over the longer term.
    DOI: 10.1787/99d48aeb-en
    URL: lizenzpflichtig
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  • 36
    Online-Ressource
    Online-Ressource
    Labour and skills shortages in the agro-food sector (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Serie: OECD Food, Agriculture and Fisheries Papers no.189
    Schlagwort(e): Agriculture and Food
    Kurzfassung: Labour and skills shortages are a major concern in the agro-food sector across OECD countries. This challenge is compounded by the relatively small, and declining, contribution of agriculture to GDP, and the negative public perception of the sector with relatively low wages and limited career prospects. This paper reviews policies that have the potential to address labour and skills shortages in the agro-food sector including labour market, education and training, social protection policies, immigration, as well as agricultural specific policies. Many of the policy levers used to address the agro-food labour challenge lie outside the sector and involve finding the right policy mix that tends to be country specific. Furthermore, some issues can be addressed by closer public and private collaboration such as improving working conditions, increasing investment in agricultural education and training of young entrants to the sector. Greater attention also needs to be given to improving the image of agriculture as a career choice, promoting a more diverse workforce, improving the alignment of skills to the needs of the sector, promoting continuous learning, and strengthening national advisory services.
    DOI: 10.1787/ed758aab-en
    URL: lizenzpflichtig
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  • 37
    Online-Ressource
    Online-Ressource
    Identifying artificial intelligence actors using online data (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Working Papers no.2023/01
    Schlagwort(e): Science and Technology ; Industry and Services
    Kurzfassung: This paper uses information collected and provided by GlassAI to analyse the characteristics and activities of companies and universities in Canada, Germany, the United Kingdom and the United States that mention keywords related to Artificial Intelligence (AI) on their websites. The analysis finds that those companies tend to be young and small, mainly operate in the information and communication sector, have AI at the core of their business, and aim to provide customer solutions. It is noteworthy that the types of AI-related activities reported by them vary across sectors. Additionally, although universities are concentrated in and around large cities, this is not necessarily reflected in the intensity of AI-related activities. Taken together, this novel and timely evidence informs the debate on the most recent stages of digital transformation of the economy.
    DOI: 10.1787/1f5307e7-en
    URL: lizenzpflichtig
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  • 38
    Online-Ressource
    Online-Ressource
    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
    Sprache: Englisch
    Seiten: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Albanien ; Taxation ; Albania
    Kurzfassung: 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
    URL: lizenzpflichtig
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  • 39
    Online-Ressource
    Online-Ressource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nigeria 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613287
    Sprache: Englisch
    Seiten: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nigeria ; Taxation ; Nigeria
    Kurzfassung: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
    DOI: 10.1787/90bade22-en
    URL: lizenzpflichtig
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  • 40
    Online-Ressource
    Online-Ressource
    A portrait of AI adopters across countries : Firm characteristics, assets’ complementarities and productivity (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Working Papers no.2023/02
    Schlagwort(e): Science and Technology ; Industry and Services
    Kurzfassung: This report analyses the use of artificial intelligence (AI) in firms across 11 countries. Based on harmonised statistical code (AI diffuse) applied to official firm-level surveys, it finds that the use of AI is prevalent in ICT and Professional Services and more widespread across large – and to some extent across young – firms. AI users tend to be more productive, especially the largest ones. Complementary assets, including ICT skills, high-speed digital infrastructure, and the use of other digital technologies, which are significantly related to the use of AI, appear to play a critical role in the productivity advantages of AI users.
    DOI: 10.1787/0fb79bb9-en
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  • 41
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    Advancing accountability in AI : Governing and managing risks throughout the lifecycle for trustworthy AI (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Serie: OECD Digital Economy Papers no.349
    Schlagwort(e): Künstliche Intelligenz ; Produktlebenszyklus ; Lebenszyklus ; Risiko ; Science and Technology ; Industry and Services
    Kurzfassung: This report presents research and findings on accountability and risk in AI systems by providing an overview of how risk-management frameworks and the AI system lifecycle can be integrated to promote trustworthy AI. It also explores processes and technical attributes that can facilitate the implementation of values-based principles for trustworthy AI and identifies tools and mechanisms to define, assess, treat, and govern risks at each stage of the AI system lifecycle. This report leverages OECD frameworks – including the OECD AI Principles, the AI system lifecycle, and the OECD framework for classifying AI systems – and recognised risk-management and due-diligence frameworks like the ISO 31000 risk-management framework, the OECD Due Diligence Guidance for Responsible Business Conduct, and the US National Institute of Standards and Technology’s AI risk-management framework.
    DOI: 10.1787/2448f04b-en
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  • 42
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    Fostering agricultural and rural policy dialogue (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Serie: OECD Food, Agriculture and Fisheries Papers no.197
    Schlagwort(e): Agriculture and Food ; Urban, Rural and Regional Development
    Kurzfassung: Agricultural and rural policies can benefit from potential synergies when designed correctly. Broadly speaking, agricultural policies target farms and food production, while rural policies focus on ensuring the development of a territory and the well-being of the rural population. Despite these differences, both policies are often applied within the same territory and share a growing interest in improving environmental sustainability and adapting to climate change, as well as improving inclusiveness, food security and nutrition, and increasing productivity and innovation. This paper calls for a constructive dialogue on policies and processes to enhance the synergies and coherence in policy advice, and helping to resolve possible trade-offs between agricultural and rural policies. There are many opportunities to build on potential synergies, including on the role of agriculture in structural change in rural areas, on diversifying farm and rural economies, and on ensuring environmental sustainability.
    DOI: 10.1787/d36fcbad-en
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  • 43
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    Costs, benefits and effectiveness of remote audits for international food safety (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Serie: OECD Food, Agriculture and Fisheries Papers no.196
    Schlagwort(e): Agriculture and Food
    Kurzfassung: Remote audits enabled international food trade to continue despite the severe COVID-19 pandemic disruptions, but what is their role in the future? Based on case studies and an OECD survey, this report examines the cost, benefits and effectiveness of remote audits. The analysis reveals that key benefits include lower travel expenses, reduced emissions footprints, more flexible use of time, and opportunities to train and involve more staff. There were nevertheless major drawbacks, including limitations to gather audit evidence, a heavy additional burden of preparation time, internet connectivity issues, and the lack of interpersonal engagement. In general, most stakeholders consider remote audits to be less effective than on-site audits, particularly for those of regulatory systems or for the physical auditing of establishments. This report highlights the need to harmonise the terminology in this area of work, and to develop practical guidelines on how and when to conduct remote audits.
    DOI: 10.1787/fef97106-en
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  • 44
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    Artificial Intelligence in Science : Challenges, Opportunities and the Future of Research (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264446212 , 9789264332287 , 9789264928206
    Sprache: Englisch
    Seiten: 1 Online-Ressource (300 p.) , 21 x 28cm.
    Schlagwort(e): Künstliche Intelligenz ; Wissenschaft ; Forschung ; Energy ; Agriculture and Food ; Environment ; Development ; Science and Technology
    Kurzfassung: The rapid advances of artificial intelligence (AI) in recent years have led to numerous creative applications in science. Accelerating the productivity of science could be the most economically and socially valuable of all the uses of AI. Utilising AI to accelerate scientific productivity will support the ability of OECD countries to grow, innovate and meet global challenges, from climate change to new contagions. This publication is aimed at a broad readership, including policy makers, the public, and stakeholders in all areas of science. It is written in non-technical language and gathers the perspectives of prominent researchers and practitioners. The book examines various topics, including the current, emerging, and potential future uses of AI in science, where progress is needed to better serve scientific advancements, and changes in scientific productivity. Additionally, it explores measures to expedite the integration of AI into research in developing countries. A distinctive contribution is the book’s examination of policies for AI in science. Policy makers and actors across research systems can do much to deepen AI’s use in science, magnifying its positive effects, while adapting to the fast-changing implications of AI for research governance.
    DOI: 10.1787/a8d820bd-en
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  • 45
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    Cost and uptake of income-based tax incentives for R&D and innovation (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Working Papers no.2023/03
    Schlagwort(e): Taxation ; Science and Technology ; Industry and Services
    Kurzfassung: 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
    URL: lizenzpflichtig
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  • 46
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    Mitigating the impact of extreme weather events on agricultural markets through trade (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Serie: OECD Food, Agriculture and Fisheries Papers no.198
    Schlagwort(e): Agriculture and Food ; Trade
    Kurzfassung: Extreme weather events can disrupt agricultural markets, but agricultural trade can help address subsequent food security concerns. Using the Aglink-Cosimo model, this stochastic scenario analysis sheds light on the complex relationships between trade and food security in an environment where extreme weather events create uncertainty. The analysis suggests that trade integration makes countries less vulnerable to negative yield shocks by mitigating the risk of extreme food prices and by stabilising food availability. Although no model can capture the complex process and consequences of opening this sector to trade, it is clear that trade integration needs to be part of a wider coherent policy package to improve food security.
    DOI: 10.1787/aa584482-en
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  • 47
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    A time series perspective on income-based tax support for R&D and innovation (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.62
    Schlagwort(e): Taxation ; Science and Technology ; Finance and Investment
    Kurzfassung: The use of 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, has accelerated over the last two decades. The globalisation of R&D together with the greater mobility of intangible income may have contributed to the rise in such incentives to attract and retain R&D and innovation activity while preventing the transfer of taxable base to other countries. This paper documents the changes to the availability and design of income-based tax incentives from 2000 onwards for 48 countries, including all OECD countries and EU countries. Building on this, the paper analyses trends in the generosity of income-based tax support over time by building indicators of effective tax rates that can provide insights into the impact of Action 5 of the OECD/G20 Base Erosion and Profit Shifting project.
    DOI: 10.1787/dae3cd5c-en
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  • 48
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    Unlocking the potential of teleworking to address labour shortages in the Ems-Achse, Germany (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Serie: OECD Local Economic and Employment Development (LEED) Papers no.2023/18
    Schlagwort(e): Urban, Rural and Regional Development ; Industry and Services ; Germany
    Kurzfassung: In the north-western corner of Germany, the Ems-Achse, a rural region, has witnessed a decade of economic growth. This growth has exacerbated labour shortages, primarily due to an aging population and the outmigration of youth. Acknowledging the potential of teleworking, regional stakeholders aim to explore its capacity to address labour gaps and attract a broader talent pool. This paper delves into three main dimensions for harnessing teleworking's potential: activating individuals who are not currently seeking employment, expanding the talent pool to include surrounding areas, and attracting workers from congested urban areas or overseas. To facilitate successful teleworking, the region can bolster its high-speed internet infrastructure, promote a culture of flexibility in management and nurture digital skills. Additionally, increasing opportunities for higher education, improving public transportation and enhancing international accessibility could help profile the Ems-Achse as an attractive hub for teleworkers.
    DOI: 10.1787/ea8dc114-en
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  • 49
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    Empowering communities with platform cooperatives : A catalyst for local development (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Serie: OECD Local Economic and Employment Development (LEED) Papers no.2023/14
    Schlagwort(e): Urban, Rural and Regional Development ; Industry and Services
    Kurzfassung: This policy paper explores the contribution of platform cooperatives to local development as an alternative model to conventional digital platforms. It considers their role in reducing potential negative effects of the digital transition on local communities and places, as well as the new opportunities they present to provide greater quality of life for local residents. The paper introduces the main features of platform cooperatives, explores their contributions to local development and identifies the challenges to their emergence and expansion. It then provides policy orientations that could support the development of platform cooperatives and enhance their contributions to local development. This paper was produced as part of the OECD Global Action on Promoting Social and Solidarity Economy Ecosystems, funded by the European Union's Foreign Partnership Instrument.
    DOI: 10.1787/c2ddfc9f-en
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  • 50
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    Developing food labels for improved health outcomes : Insights into simplified nutrition labelling policies (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (103 p.) , 21 x 28cm.
    Serie: OECD Food, Agriculture and Fisheries Papers no.203
    Schlagwort(e): Agriculture and Food
    Kurzfassung: Simplified nutrition labelling policies provide supplementary nutritional information in an easy-to-understand label displayed on food products at the front-of-pack. Forty-four countries have introduced these types of labelling schemes with a view to promoting positive public health outcomes. Preliminary insights on the impact of these schemes show that they can influence reformulation efforts by the food industry as well as consumers' purchasing decisions. The schemes differ, however, across several dimensions including implementation methods (voluntary or mandatory), the extent to which they provide consumers with nutrient information versus nutrition advice, the conveyed message, targeted products, design and appearance, and accompanying national policy mix. Their rapid proliferation across the world has led to a diversity of schemes which can have implications for private sector decisions and trade. Mechanisms to improve the availability of information and reduce administrative hurdles should be considered in order to improve the integration and use of such schemes, and to facilitate trade. Improving consistency across the nutrient criteria that underpin the different schemes could be considered when reviews are undertaken, especially at the regional level.
    DOI: 10.1787/c1f4d81d-en
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  • 51
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    Update to the economic impact assessment of pillar one : OECD/G20 Base Erosion and Profit Shifting Project (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.66
    Schlagwort(e): Taxation
    Kurzfassung: This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to Implement Amount A of Pillar One. With results extending from 2017 to 2021, the paper details the changes in the design of Amount A as well as updates to the data and methodology of the impact assessment. The paper outlines the impact of Amount A on the allocation of taxing rights and the resulting revenue impacts.
    DOI: 10.1787/7c35a55c-en
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  • 52
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    The G20 initiative for rural youth employment : A better future for rural youth (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Serie: OECD Development Policy Papers no.48
    Schlagwort(e): Development ; Agriculture and Food
    Kurzfassung: Between 2017 and 2022, G20 members invested over USD 20 billion in 671 projects related to rural youth employment in Africa. The G20 Initiative for Rural Youth Employment (RYE), launched in 2017, overachieved the targets set to provide employment-related skills to 5 million youth and create 1.1 million jobs by 2022. The most common types of interventions were those focused on agriculture value chain development, skills training, and the promotion of entrepreneurship and small and medium-sized businesses. The paper assesses the achievements of the G20 Initiative for RYE, analyses different RYE programmes and provides recommendations for future G20 initiatives and RYE programming. Despite great progress, much remains to be done to tackle rural youth employment challenges.
    DOI: 10.1787/ac173afe-en
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  • 53
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    Guidelines for the development of an OECD farmland habitat biodiversity indicator (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Serie: OECD Food, Agriculture and Fisheries Papers no.201
    Paralleltitel: Parallele Sprachausgabe Lignes directrices pour l'élaboration d'un indicateur de biodiversité des habitats agricoles propre à l'OCDE
    Schlagwort(e): Agriculture and Food ; Environment
    Kurzfassung: With half of the world's habitable land being used for agriculture, monitoring the biodiversity on agricultural land is essential for meeting the objectives of the United Nations Convention on Biological Diversity (CBD). This paper seeks to advance the monitoring of farmland biodiversity in OECD countries by investigating current national initiatives and proposing guidelines for the development of an indicator based on habitat. The proposed approach provides a flexible and pragmatic framework to harmonise reporting from national programmes while accommodating cross-country diversity in contextual factors, including farming systems, climate, biophysical conditions and species pools. To facilitate implementation in the near term, the indicator includes a three-tiered approach to reporting based on data availability, which accommodates countries with limited data resources as well as those that currently have monitoring programmes in place.
    DOI: 10.1787/09d45d55-en
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  • 54
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    The taxation of labour vs. capital income : A focus on high earners (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Serie: OECD Taxation Working Papers no.65
    Schlagwort(e): Employment ; Taxation
    Kurzfassung: 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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  • 55
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Vincent and the Grenadines 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264421332
    Sprache: Englisch
    Seiten: 1 Online-Ressource (175 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Vincent und die Grenadinen ; Taxation ; Saint Vincent and the Grenadines
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Saint Vincent and the Grenadines.
    DOI: 10.1787/f6d0eaf4-en
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  • 56
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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
    Sprache: Englisch
    Seiten: 1 Online-Ressource (147 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Kurzfassung: 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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  • 57
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    Measuring governments' R&D funding response to COVID-19 : An application of the OECD Fundstat infrastructure to the analysis of R&D directionality (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Working Papers no.2023/06
    Schlagwort(e): Science and Technology ; Industry and Services
    Kurzfassung: This paper presents new evidence on the size and direction of governments' R&D funding response to the COVID-19 pandemic through the exploration of a novel data infrastructure, the OECD Fundstat initiative for the analysis of government-funded R&D projects. The document reports on the exploratory development and application of automatic classification tools to detect relevant COVID-19 R&D funding, map salient topics and classify and allocate project funding according to priorities in the WHO COVID-19 R&D Blueprint, as well as comparing results with similar analysis of scientific publication output data. The results provide new insights on which areas of enquiry were prioritised by governmental R&D funding bodies.
    DOI: 10.1787/4889f5f2-en
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  • 58
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    New Aspects of EPR: Extending producer responsibility to additional product groups and challenges throughout the product lifecycle (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.225
    Schlagwort(e): Agriculture and Food ; Trade ; Environment
    Kurzfassung: Extended Producer Responsibility (EPR) is a policy approach that makes producers responsible for their products at the post-consumer stage of the lifecycle. It has been widely adopted by governments and companies across the OECD membership and beyond and is currently most commonly used for electronics, packaging, vehicles, and tyres. The success of EPR in increasing material recovery rates has triggered a debate about expanding the use of EPR to additional product groups. Additionally, there is a debate about expanding producer responsibilities to additional impact categories, which go beyond the traditional use of EPR to cover end-of-life costs that occur at the domestic level. This paper presents a discussion of relatively novel applications of EPR to additional product groups (plastic products beyond packaging, textiles, construction materials, and food waste) and to environmental impacts (design considerations, pollution and littering) that occur throughout the product lifecycle. Based on select case studies, this report evaluates the successes and challenges that early adopters of applying the EPR approach to new product groups or additional environmental impact categories have experienced. It reviews the arguments for further application of EPR, possible limitations and provides guidance on when and how to best apply an EPR.
    DOI: 10.1787/cfdc1bdc-en
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  • 59
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    Income-based tax relief for R&D and innovation : An integrated view (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Policy Papers no.161
    Schlagwort(e): Taxation ; Science and Technology
    Kurzfassung: This document provides an integrated view on income-based tax incentives for R&D and innovation. It brings together the latest evidence on the adoption, design, generosity, cost and take-up of income-based tax incentives, and gives new insights into both the long-term and short-term trends in the take-up of income-based tax incentives by business and their cost to governments, including role of policy design changes. Furthermore, the report explores the scope for developing indicators that provide a more complete picture of the value of expenditure- and income-based tax relief for R&D and innovation in the OECD area and beyond.
    DOI: 10.1787/2db44e8b-en
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  • 60
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    Financing SMEs for sustainability – Financial institution strategies and approaches : Results of an OECD survey of public and private financial institutions (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Serie: OECD SME and Entrepreneurship Papers no.46
    Schlagwort(e): Economics ; Industry and Services ; Finance and Investment
    Kurzfassung: Banks and other financial institutions have a central role to play in supporting the net zero transition of the business sector and its millions of SMEs. They are working to integrate climate considerations in various aspects of their operations, including strategy, management and financial products. This calls for the development of new internal capacities and access to SME sustainability data and assessments which are currently difficult to obtain. This policy paper presents the findings of a 2023 survey of public development banks and private financial institutions, conducted by the by the OECD Platform on Financing SMEs for Sustainability. It provides insights on financial institutions' current approaches and plans for the integration of climate considerations in their SME operations. It also provides information on the offer of finance and non-financial support for SMEs’ net zero investments and on related SME climate-related data requirements.
    DOI: 10.1787/b3fe3647-en
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  • 61
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    Financing solutions to foster industrial decarbonisation in emerging and developing economies (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.226
    Schlagwort(e): Industry and Services ; Environment ; Finance and Investment
    Kurzfassung: Industry decarbonisation is a cornerstone to reach net-zero emissions by this mid-century. The diversity of industrial activities, processes and products, the complexity of global industrial value chains, and the international competition make industry decarbonisation a challenging objective. Annual investments in low-carbon technologies for industry decarbonisation need to increase by a factor of three to five by 2030 compared to current levels to align industrial emissions with net-zero pathways. This paper analyses available financing solutions to scale up investments at pace, especially in emerging and developing economies where industrial production is growing rapidly whilst available finance is limited. It highlights de-risking and financial instruments and models that can help accelerate investments and draws lessons from twelve financing industry decarbonisation case studies which demonstrate how private capital can be mobilised.
    DOI: 10.1787/24a155ab-en
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  • 62
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    Buying social with the social economy : OECD Global Action “Promoting Social and Solidarity Economy Ecosystems” (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Serie: OECD Local Economic and Employment Development (LEED) Papers no.2023/19
    Schlagwort(e): Industry and Services ; Urban, Rural and Regional Development
    Kurzfassung: Produced as part of the OECD Global Action “Promoting Social and Solidarity Economy Ecosystems” funded by the European Union, it explores the potential of procurement from the social and solidarity economy in creating social dividends, takes stock of global trends in social procurement among both public and private buyers, identifies challenges in access to markets for social and solidarity economy entities, and finally, provides concrete recommendations for policy makers on how to overcome them.
    DOI: 10.1787/c24fccd0-en
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  • 63
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    Integration of socio-economic impact into the development of the Square Kilometre Array (SKA) in South Africa (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Working Papers no.2023/07
    Schlagwort(e): Industry and Services ; Science and Technology
    Kurzfassung: The Square Kilometre Array (SKA) is one of the largest and most ambitious research infrastructure ever to be built. South Africa will be hosting one of its two main sites. The decision to host such an ambitious project for a middle-income country required careful consideration of the potential benefits and the associated risks for the socio-economic development of the country and the region more broadly. This working paper describes how the potential impact of SKA for South Africa was envisaged from the start of the project, how this was integrated in the project development, what policy initiatives and interventions were taken to maximize impact and the lessons learned, from South Africa’s science policy perspective, during the early phases of the development of the SKA.
    DOI: 10.1787/04438223-en
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  • 64
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    Boosting Social Entrepreneurship and Social Enterprise Development in Ireland : In-depth policy review (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (78 p.) , 21 x 28cm.
    Serie: OECD Local Economic and Employment Development (LEED) Papers no.2023/20
    Schlagwort(e): Industry and Services ; Urban, Rural and Regional Development ; Ireland
    Kurzfassung: Ireland is home to a vibrant social enterprise community, active in essential sectors such as health, care, and education, as well as local development and cultural and creative sectors. This report provides an in-depth analysis of social entrepreneurship and social enterprises in Ireland. It identifies the country’s strengths and challenges and provides policy recommendations. An action plan with concrete and actionable measures is also provided to support Ireland in the development of its new national social enterprise policy. Following an overview of the socio-economic landscape (Chapter 1), the report describes factors underpinning social entrepreneurship, social enterprises and the social economy in the context of Ireland (Chapter 2); analyses the institutional and legal framework around social enterprises (Chapter 3); explores conditions and opportunities for access to finance and funding (Chapter 4); navigates developments in access to public and private markets for social enterprises (Chapter 5); looks at the existing state of social impact measurement and data availability on social enterprises (Chapter 6) and concludes with skills and business development for social entrepreneurship (Chapter 7).
    DOI: 10.1787/3115bcb6-en
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  • 65
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    Enhancing Rural Innovation in the United States (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264866683 , 9789264697263 , 9789264367203
    Sprache: Englisch
    Seiten: 1 Online-Ressource (218 p.) , 21 x 28cm.
    Serie: OECD Rural Studies
    Schlagwort(e): Industry and Services ; Governance ; Urban, Rural and Regional Development ; Science and Technology ; United States
    Kurzfassung: When it comes to high-tech innovations, the United States leads the path amongst OECD economies. However, in the context of the national record-breaking activities in high tech innovation, there lies distinct and growing geographical disparities. This report dives into strategies for better understanding innovation that occurs in rural places, and places outside major metropolitan areas, often going beyond science and technology. It provides analysis and recommendations to support regional development initiatives aimed at closing the gaps in innovation between rural and urban areas. The report includes a special topic chapter on the role of broadband and education in rural areas, exploring trends and providing policy recommendations to enhance rural innovation through these specific and critical framework conditions.
    DOI: 10.1787/22a8261b-en
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  • 66
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264598409
    Sprache: Englisch
    Seiten: 1 Online-Ressource (98 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Schlagwort(e): Taxation ; Mauritania
    Kurzfassung: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Mauritania's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
    DOI: 10.1787/951c320f-en
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  • 67
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominica 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264575646
    Sprache: Englisch
    Seiten: 1 Online-Ressource (107 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Dominica
    Kurzfassung: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Dominica, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/7624ec12-en
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  • 68
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Poland 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264895881
    Sprache: Englisch
    Seiten: 1 Online-Ressource (150 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Taxation ; Poland
    Kurzfassung: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Poland, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/aae8ac89-en
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  • 69
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    Effective Carbon Rates 2023 : Pricing Greenhouse Gas Emissions through Taxes and Emissions Trading (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264788640 , 9789264901537 , 9789264702042
    Sprache: Englisch
    Seiten: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Serie: OECD Series on Carbon Pricing and Energy Taxation
    Paralleltitel: Parallele Sprachausgabe Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission
    Schlagwort(e): Emissionshandel ; Ökosteuer ; Treibhausgas-Emissionen ; OECD-Staaten ; G20-Staaten ; Energy ; Environment ; Taxation
    Kurzfassung: Successfully transitioning to net-zero greenhouse gas (GHG) emissions requires effective mitigation policy packages, which include carbon pricing measures: a cost-effective policy instrument that not only reduces emissions but also generates revenue to support the transition. This fourth edition of Effective Carbon Rates provides an overview of the carbon pricing landscape, examining fuel excise taxes, carbon taxes, and emissions trading systems (ETSs) through 2021, with updates on developments until 2023. The policy mechanisms examined directly impact the cost of emitting GHGs, influencing shifts in production, consumption, and investment towards low- or zero-carbon options. The analysis covers 72 countries which together account for approximately 80% of global GHG emissions. The report focuses on developments in ETSs and transport fuel taxes amidst the energy crisis and provides comprehensive and comparable data on the current status of GHG emissions pricing that can assist policymakers in identifying priorities and refining carbon mitigation strategies.
    DOI: 10.1787/b84d5b36-en
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  • 70
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    Supporting persons with disabilities in entrepreneurship : Ensuring inclusion in a post COVID-19 economy (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Serie: OECD SME and Entrepreneurship Papers no.37
    Schlagwort(e): Economics ; Industry and Services
    Kurzfassung: This policy brief, prepared by the OECD and European Commission, explores the potential of entrepreneurship policy to support the labour market participation of people with disabilities. Disabilities vary widely in type, severity, stability, duration and time of onset, and these characteristics influence individual capacities and willingness to be active in the labour market. Self-employment can be appropriate for some in this population because it can provide more flexibility than paid employment in terms of workload, work schedule and work location, which can allow for better management of disability and lifestyle. This brief provides an overview of the policy rationale for entrepreneurship support for people with disabilities and provides a brief overview of the scale and nature of self-employment activities by people with disabilities and suggests potential actions for governments.
    DOI: 10.1787/1ea0d982-en
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  • 71
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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
    Sprache: Englisch
    Seiten: 1 Online-Ressource (139 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Kurzfassung: 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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  • 72
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    Framework for the Evaluation of SME and Entrepreneurship Policies and Programmes 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264385801 , 9789264710856 , 9789264851085
    Sprache: Englisch
    Seiten: 1 Online-Ressource (174 p.) , 21 x 28cm.
    Serie: OECD Studies on SMEs and Entrepreneurship
    Schlagwort(e): Mittelstandspolitik ; Wirkungsanalyse ; KMU ; Unternehmer ; OECD-Staaten ; Employment ; Governance ; Industry and Services
    Kurzfassung: Evaluation is the foundation of evidence-based policy. Yet there is a dearth of reliable impact evaluation in the area of SME and entrepreneurship policy. This publication issues OECD guidance on how governments can promote reliable SME and entrepreneurship policy evaluation. It emphasises practices including using control groups, setting clear policy objectives and targets and accounting for business survival and non-survival. It shows that reliable evaluation of SME and entrepreneurship policy is increasingly accessible given improvements in data and techniques in recent years and illustrates this with examples of 50 reliable evaluations across many SME and entrepreneurship policy areas and 28 OECD countries. Overall, the publication issues a call for more systematic and reliable evaluation of SME and entrepreneurship policies following the guidance offered. The publication also examines the findings of reliable evaluations internationally, including meta evaluations. The evidence is mixed but generally more robust and consistent for policies to improve access to finance than in the provision of training and advisory services. Some policies have positive impacts on key measures whereas others do not. The reasons are explored, including variations in the targeting of policies and in policy delivery approaches.
    DOI: 10.1787/a4c818d1-en
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  • 73
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    Policy Options for Labour Market Challenges in Amsterdam and Other Dutch Cities (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264818453 , 9789264640603 , 9789264375765
    Sprache: Englisch
    Seiten: 1 Online-Ressource (151 p.) , 21 x 28cm.
    Serie: OECD Reviews on Local Job Creation
    Schlagwort(e): Städtischer Arbeitsmarkt ; Arbeitsmarkt ; Arbeitsmarktpolitik ; Amsterdam ; Niederlande ; Employment ; Governance ; Urban, Rural and Regional Development ; Industry and Services ; Netherlands
    Kurzfassung: Labour markets across the Netherlands recovered quickly from the COVID-19 shock and Dutch cities are now facing an unprecedented level of labour market tightness. The high demand for workers presents a unique opportunity for Dutch municipalities to find pathways into employment for those with the lowest labour market attachment and alleviate the pressure faced by local employers that struggle to find suitable workers. Supporting the diverse population in Dutch cities in finding their way into the labour market requires the efficient use of existing labour market instruments, advancing innovative methods of skills-based job matching and improving the cooperation between national, regional and local labour market institutions. This OECD report analyses current and future bottlenecks that could hamper the effective provision of local labour market services. It highlights policy options for strengthening the capacity of municipalities to support different population groups in making the transition from social welfare recipients to workers.
    DOI: 10.1787/181c0fff-en
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  • 74
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    OECD Financing SMEs and Entrepreneurs Scoreboard: 2023 Highlights (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Serie: OECD SME and Entrepreneurship Papers no.36
    Schlagwort(e): Finance and Investment ; Economics ; Industry and Services
    Kurzfassung: The "OECD Financing SMEs and Entrepreneurs Scoreboard: 2023 Highlights" document SME and entrepreneurship financing trends, conditions and policy developments. The report provides official data on SME financing in close to 50 countries, including indicators on debt, equity, asset-based finance and financing conditions. Data for 2021 are complemented by available information for 2022, along with demand-side information and recent developments in public policy and private initiatives to support SME finance. Findings reveal that most economies showed the beginnings of a dynamic recovery from the COVID-19 crisis in 2021. However, data available for 2022 point to a deterioration in a number of SME finance indicators, due to high inflation and rising interest rates, exacerbated by the effects of Russia's war against Ukraine. These factors are impacting the accessibility and cost of debt finance for SMEs, and foreshadow a slowdown in lending. Likewise, equity finance showed a significant decline in 2022. In this context, governments should continue to foster the diversification of SME financing instruments and channels to enable them to build resilience and undertake crucial investments, such as those in digitalisation and greening.
    DOI: 10.1787/a8d13e55-en
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  • 75
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    Enhancing intellectual property use for a stronger innovation ecosystem in Poland (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Policy Papers no.138
    Schlagwort(e): Science and Technology ; Industry and Services ; Poland
    Kurzfassung: The paper presents a comprehensive assessment of the strengths and limitations of the intellectual property (IP) system in Poland. It offers policy recommendations to fully exploit the potential of IP to support an innovation-based economy. It finds that the key components of an effective IP strategy in Poland should include the promotion of IP use among economic actors and other stakeholders as well as information campaigns and training programmes to raise awareness and knowledge about the advantages of IP. Recommendations also include reducing barriers to IP use by lowering the costs of and simplifying IP-related procedures, and promoting the valorisation of IP held by universities to enhance technology transfer to the business sector.
    DOI: 10.1787/42e389fa-en
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  • 76
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    Driving low-carbon innovations for climate neutrality (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Policy Papers no.143
    Schlagwort(e): Environment ; Science and Technology ; Industry and Services
    Kurzfassung: The transition to climate neutrality requires cost reductions in existing clean technologies to enable rapid deployment on a large scale, as well as the development of emerging technologies such as green hydrogen. This policy paper argues that science, technology, innovation, and industrial (STI&I) policies focusing on developing and deploying low-carbon technologies are crucial to achieving carbon neutrality. It notes however that the current level of innovation is insufficient to meet the net-zero challenge due to a policy emphasis on deployment rather than research and development (R&D) support. The paper explores the rationale for more ambitious STI&I policies targeted at R&D for climate neutrality and provides policy recommendations for an effective innovation policy for net-zero, including its interaction with the broader climate policy package.
    DOI: 10.1787/8e6ae16b-en
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  • 77
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    Decoding agricultural tariffs : A practical guide on databases with preferential tariffs in agriculture (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Serie: OECD Food, Agriculture and Fisheries Papers no.191
    Schlagwort(e): Agriculture and Food ; Trade
    Kurzfassung: Regional Trade Agreements (RTAs) have become the major route for countries to reduce trade barriers and open new markets. To fully assess the current state of market opening for agricultural products and examine the potential impacts of RTAs, access to up-to-date and consistent information on preferential tariffs is crucial. There are multiple databases that collect information on preferential tariffs; however, it is not always easy to identify how these databases differ in terms of their data collection, treatment and representation, nor which database is the most appropriate for a specific type of analysis. This practical guide aims to help trade negotiators, policy makers, researchers, and private sector actors to identify which international or national database to use for their analysis of preferential tariffs on agricultural products.
    DOI: 10.1787/143e195b-en
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  • 78
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    Policies to strengthen the resilience of global value chains : Empirical evidence from the COVID-19 shock (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Serie: OECD Science, Technology and Industry Policy Papers no.141
    Schlagwort(e): Science and Technology ; Economics ; Trade ; Industry and Services
    Kurzfassung: Widespread supply disruptions in the wake of the COVID-19 pandemic and the Russian Federation’s large-scale aggression against Ukraine have raised concerns among policy makers that globalised value chains expose domestic production to shocks from abroad. This paper uses new indicators of global value chain dependencies and exogenous pandemic shocks to econometrically estimate the effects of supply disruptions abroad on domestic output. The results suggest that the adverse effects of supply disruptions are particularly large when concentration of supplying countries and supplying firms is high. Counterfactual simulations of the econometric model suggest that diversification of suppliers would have sizeable benefits in terms of shielding domestic production against country-specific supply shocks, with partial onshoring of production having only small additional benefits. Technological innovation that reduces foreign dependencies, such as the substitution of renewable energies for fossil fuels, can have similar benefits as diversification.
    DOI: 10.1787/fd82abd4-en
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  • 79
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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
    Sprache: Englisch
    Seiten: 1 Online-Ressource (105 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Paralleltitel: 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
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Togo ; Taxation ; Togo
    Kurzfassung: 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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  • 80
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    Risks of Illicit Trade in Counterfeits to Small and Medium-Sized Firms (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264681606 , 9789264875579 , 9789264564671
    Sprache: Englisch
    Seiten: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Serie: Illicit Trade
    Schlagwort(e): Illegaler Handel ; Produktpiraterie ; Wirkungsanalyse ; KMU ; OECD-Staaten ; Social Issues/Migration/Health ; Trade ; Industry and Services ; Governance
    Kurzfassung: Illicit trade in counterfeit goods causes economic damage by reducing sales and profits as well as innovation incentives in legitimate industries. This study looks at damages caused by illicit trade in counterfeits to small and medium-sized enterprises. The robust evidence on the magnitude, scope and trends of this risk informs policy makers about the need to include anti-counterfeiting elements in policy packages designed to support SMEs.
    DOI: 10.1787/fa6d5089-en
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  • 81
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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
    Sprache: Englisch
    Seiten: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Serie: OECD Working Papers on Fiscal Federalism no.42
    Schlagwort(e): Finanzpolitik ; Geldpolitik ; Öffentliche Finanzen ; Gemeindefinanzen ; Länderfinanzen ; Kriegsfolgen ; Energiepreis ; Inflation ; OECD-Staaten ; Energy ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Kurzfassung: 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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  • 82
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    Towards a taxonomy of agri-environmental regulations : A literature review (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Serie: OECD Food, Agriculture and Fisheries Papers no.194
    Schlagwort(e): Agriculture and Food ; Environment
    Kurzfassung: Regulations are an important part of the policy toolkit governments can use to address climate and environmental objectives in agriculture. This report reviews existing literature on the characteristics and assessment of environmental regulations in agriculture. It finds that direct evidence on the outcomes and cost-effectiveness of agri-environmental regulations is generally limited and situation-specific. However, a taxonomy that classifies and organises information on regulations can give a sense of their number, the environmental domains covered, and the scope and depth of their application. This is potentially useful with respect to measuring progress on international commitments for action on climate change mitigation and other analysis.
    DOI: 10.1787/1066cdef-en
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  • 83
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    The role of carbon pricing in transforming pathways to reach net zero emissions : Insights from current experiences and potential application to food systems (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (105 p.) , 21 x 28cm.
    Serie: OECD Environment Working Papers no.220
    Schlagwort(e): Agriculture and Food ; Environment
    Kurzfassung: This paper investigates the potential role and contribution of carbon pricing in transforming emission pathways towards net zero GHG emissions. It reviews carbon pricing’s impacts, overall and in the electricity sector in selected jurisdictions to date. The paper also analyses the current and potential application of emissions pricing (e.g. emissions trading schemes or carbon taxes) in food systems. The analysis finds that carbon pricing could contribute to net zero pathways alongside other policies, yet price levels and coverage to date have been too low to reduce emissions in line with the Paris Agreement’s goals. Carbon pricing’s contribution to net zero pathways could be further strengthened, including by incentivising demand-side shifts, sequencing policies and enhancing international carbon pricing collaboration. Applying emissions pricing in food systems faces significant short-term technical, methodological, and political barriers and could have just transition implications but reducing emissions from food systems could also lead to many co-benefits.
    DOI: 10.1787/5cefdf8c-en
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  • 84
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    Reform Options for Lithuanian Climate Neutrality by 2050 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264322356 , 9789264699427 , 9789264654907
    Sprache: Englisch
    Seiten: 1 Online-Ressource (213 p.) , 21 x 28cm.
    Schlagwort(e): Klimapolitik ; Klimaneutralität ; Treibhausgas-Emissionen ; Litauen ; Energy ; Environment ; Taxation ; Lithuania
    Kurzfassung: 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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  • 85
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    Online-Ressource
    Towards a National Circular Economy Strategy for Hungary (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264595521 , 9789264797598 , 9789264945173
    Sprache: Englisch
    Seiten: 1 Online-Ressource (249 p.) , 21 x 28cm.
    Schlagwort(e): Kreislaufwirtschaft ; Ungarn ; Agriculture and Food ; Environment ; Development ; Hungary
    Kurzfassung: The growing demand for raw materials in the Hungarian economy projected up to 2050 is expected to exert significant additional pressure on the environment, putting the country at risk of missing important environmental goals and opportunities to strengthen the competitiveness and resilience of its economy. Despite the notable progress in decoupling environmental pressures from economic activities over the past 20 years, several challenges remain. The transition to a circular economy has significant potential to address these challenges. To fully realise the circular potential of its economy, Hungary will need to adopt a comprehensive circular economy policy framework. This report outlines a set of key elements for the development of the Hungarian national circular economy strategy and action plan. It identifies priority areas that are deemed critical to the Hungarian circular economy transition, including: biomass and food, construction and plastics, as well as cross-cutting horizontal tools to facilitate an economy-wide circular transition. It also provides 45 policy recommendations and suggests specific implementation actions across the priority areas for the short, medium and long term.
    DOI: 10.1787/1178c379-en
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  • 86
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    Pursuing higher environmental goals for agriculture in an interconnected world : Climate change and pesticides (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Serie: OECD Food, Agriculture and Fisheries Papers no.193
    Schlagwort(e): Agriculture and Food ; Environment
    Kurzfassung: Governments in many countries are pursuing higher environmental goals for agriculture. However, in an interconnected world, the unilateral adoption of environmental policies for agriculture can reduce the producers’ competitiveness and induce pollution leakage. This report analyses these challenges and discusses policy solutions, focusing on two examples: climate change mitigation policies and policies limiting the environmental impacts of pesticides. The extent of competitiveness and leakage effects is found to depend on market conditions, differences in pollution intensity, and the type of environmental policy adopted. Two policy routes are identified to improve agriculture’s environmental performance while maintaining the benefits of global markets. The first route relies on “direct” environmental policies, such as market-based instruments or regulations, which are rapidly effective in limiting environmental impacts but may require additional complementary policies to limit their potential competitiveness and leakage impacts. The second route involves alternative policies acting on agricultural supply, demand, or through private sector engagement, which limit competitiveness and leakage impacts but may require time to be environmentally effective.
    DOI: 10.1787/99d917ab-en
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  • 87
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    Online-Ressource
    Decarbonisation and intergovernmental fiscal relations : Policy challenges and reform options (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Serie: OECD Working Papers on Fiscal Federalism no.43
    Schlagwort(e): Environment ; Taxation ; Development
    Kurzfassung: 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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  • 88
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    Characterising farming resilience capacities : An example of crop farms in the United Kingdom (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Serie: OECD Food, Agriculture and Fisheries Papers no.195
    Schlagwort(e): Agriculture and Food ; Environment ; United Kingdom
    Kurzfassung: Improving the resilience of farmers against external shocks is a priority for policy makers. This paper measures the resilience of a sample of farmers in the United Kingdom to assess the impact of the 2011-12 drought on their productivity and income. The analysis allows for the distinction of four resilience capacities: to prepare; to absorb the immediate impact of the shock; to adapt farming practices to a new environment; and to transform the business model, and improve productivity and income in the longer term. Results show that a single farm rarely performs strongly across these four capacities, and that those farms that best absorb the impact of the drought, perform poorly in transforming their business after the shock. While size and diversification improve absorption and adaptation, innovation is a key driver of long-term resilience to keep the pace of productivity gains. In the past, policies on agricultural risk management focused on the absorption capacity of farms and on stabilising income. Forward-looking resilience policies today need to prioritise other capacities, in particular preparedness, adaptation and transformation.
    DOI: 10.1787/1e26883b-en
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  • 89
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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
    Sprache: Englisch
    Seiten: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Paralleltitel: 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
    Schlagwort(e): Finanzverwaltung ; Internationale Zusammenarbeit ; Standardisierung ; Steuer ; OECD-Staaten ; Taxation
    Kurzfassung: 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
    URL: lizenzpflichtig
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  • 90
    Online-Ressource
    Online-Ressource
    Policies for the Future of Farming and Food in the Netherlands (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264462045 , 9789264842250 , 9789264854727
    Sprache: Englisch
    Seiten: 1 Online-Ressource (147 p.) , 21 x 28cm.
    Serie: OECD Agriculture and Food Policy Reviews
    Schlagwort(e): Agrarpolitik ; Landwirtschaft ; Umweltpolitik ; Niederlande ; Agriculture and Food ; Netherlands
    Kurzfassung: The Netherlands has built an agricultural sector that is a world leader in productivity and competitiveness. But environmental challenges have grown increasingly urgent and the sector will have to adjust. A recent court ruling on nitrogen pollution has set the stage for a transition towards a more environmentally sustainable path that will be difficult and contentious. Leveraging the strong innovation capacity of the sector will be key to finding long-term solutions that work for farmers, citizens and the environment. Policies for the Future of Farming and Food in the Netherlands takes stock of the current situation in the agriculture sector. It applies the OECD Productivity, Sustainability and Resilience (PSR) analytical framework along with the latest data from the OECD Agri-Environmental Indicators to benchmark the country’s sustainable productivity performance and to identify the main challenges facing the sector, and make suggestions for a possible path forward.
    DOI: 10.1787/bb16dea4-en
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  • 91
    Online-Ressource
    Online-Ressource
    The Heterogeneity of Steel Decarbonisation Pathways (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Schlagwort(e): Stahlindustrie ; Treibhausgas-Emissionen ; Welt ; Environment ; Industry and Services
    Kurzfassung: The iron and steel sector accounts for almost 8% of global emissions, making it one of the highest emitting industry sectors with around 30% of industrial carbon emissions. Decarbonising the steel sector is therefore key to achieving climate goals. This report, prepared for the 2023 Japanese G7 Presidency, demonstrates that considering the heterogeneity of steel industries is vital for reaching climate goals and for a just and inclusive transition to a low-carbon future. The report maps the heterogeneity of global steel industries, highlighting the differences between them in key areas relevant to decarbonisation. Additionally, it examines how these differences should be considered when developing definitions for near-zero and low-emissions steel production, as well as emissions measurement methodologies and data collection frameworks.
    DOI: 10.1787/fab00709-en
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  • 92
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    Right here, right now? New evidence on the economic effects of services trade reform (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Serie: OECD Trade Policy Papers no.271
    Schlagwort(e): Trade ; Industry and Services
    Kurzfassung: This paper provides evidence on the “when, how and where” of the effects of service trade policy reforms, discussing short-term impacts on services trade as well as on the performance of downstream manufacturing industries. A combination of novel methodological approaches is used to be able to track impacts over time and along the supply chain. The OECD Services Trade Restrictiveness Index serves as the measure for trade policy reform. Results show that reducing policy barriers to services trade can increase services imports already in the short run, and that benefits continue to grow over time. The impact of services trade reforms may still vary significantly depending on the nature of the policy change, the economic context, and the targeted mode of services supply. Finally, services trade reforms can have sizeable spillover effects on the productivity of manufacturing sectors that use services as intermediate inputs.
    DOI: 10.1787/1159657f-en
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  • 93
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    Online-Ressource
    SMEs in the era of hybrid retail : Evidence from an OECD D4SME survey (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Serie: OECD SME and Entrepreneurship Papers no.41
    Schlagwort(e): KMU ; Einzelhandel ; Online-Handel ; OECD-Staaten ; Economics ; Industry and Services
    Kurzfassung: Digitalisation has triggered a profound transformation of the retail sector, primarily composed of SMEs. While retail businesses are embracing more hybrid practices of managing online and brick-and-mortar channels, getting more traditional SME retailers fit for the hybrid era could open up new opportunities, with far reaching implications on the local economy. Through a novel survey conducted in six OECD countries (France, Germany, Italy, Japan, Korea, and Spain) in co-operation with e-commerce platforms, this report provides new insights to better understand retail SMEs’ perceived advantages and challenges of operating online sales through these platforms, with a particular spotlight on hybrid SME retailers.
    DOI: 10.1787/882f30b0-en
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  • 94
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    How Green is Household Behaviour? : Sustainable Choices in a Time of Interlocking Crises (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264556928 , 9789264172746 , 9789264922945
    Sprache: Englisch
    Seiten: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Serie: OECD Studies on Environmental Policy and Household Behaviour
    Paralleltitel: Parallele Sprachausgabe Comportement des ménages et environnement : Opérer des choix durables sur fond de crises interdépendantes
    Schlagwort(e): Privater Haushalt ; Umweltbewusstsein ; Nachhaltiger Konsum ; OECD-Staaten ; Energy ; Agriculture and Food ; Environment ; Transport
    Kurzfassung: Household choices – such as what to eat, how to get to work and how to heat our homes – have significant implications for the environment. With the urgency of environmental action and the need to shift to more sustainable consumption patterns, making more sustainable choices holds great potential to reduce environmental impacts. Yet in the context of interlocking crises, governments face challenges in supporting households with policies that realise this potential. How Green is Household Behaviour? presents an overview of results from the 2022 OECD Survey on Environmental Policies and Individual Behaviour Change. The survey investigates household attitudes and behaviour with respect to energy, transport, waste and food systems. It was carried out across more than 17 000 households in 9 countries, including Belgium, Canada, Israel, France, the Netherlands, Sweden, Switzerland, the United Kingdom and the United States. The data collected also include information on self-reported motivations and barriers to change, providing a unique source of empirical evidence to inform policy efforts to shift to more sustainable consumption patterns.
    DOI: 10.1787/2bbbb663-en
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  • 95
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    Innovative agro-food industries in the EU Outermost Regions (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Serie: OECD Development Policy Papers no.49
    Schlagwort(e): Economics ; Development ; Agriculture and Food ; France ; Portugal ; Spain
    Kurzfassung: This paper provides an overview of agro-food value chains in the EU Outermost Regions (EU ORs). It assesses emerging trends, discusses opportunities and challenges, reviews the policy frameworks and tools that can strengthen the beneficial participation of EU ORs in international agro-food value chains, and proposes priority actions. The paper is developed within the framework of the EU-OECD project on Global Outermost Regions.
    DOI: 10.1787/0d615c8d-en
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  • 96
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    Online-Ressource
    What is the social and solidarity economy? A review of concepts (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Serie: OECD Local Economic and Employment Development (LEED) Papers no.2023/13
    Schlagwort(e): Urban, Rural and Regional Development ; Industry and Services
    Kurzfassung: Produced as part of the OECD Global Action on Promoting Social and Solidarity Economy Ecosystems, funded by the European Union's Foreign Partnership Instrument, this paper provides a framework to clarify the core notions of the social and solidarity economy, along with social economy, social enterprise, social innovation and other related notions. The objective is to explain what they are and understand how these notions have evolved in recent decades. It also aims to capture and document the great diversity within social and solidarity economy organisations in terms of purposes, legal entities, business models and practices to help better characterise the "population" of social and solidarity economy entities.
    DOI: 10.1787/dbc7878d-en
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  • 97
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    Online-Ressource
    International Tax and Africa : OECD Report for the G7 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Paralleltitel: 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
    Schlagwort(e): Internationale Unternehmensbesteuerung ; Steuerpolitik ; Internationales Steuerrecht ; Internationale Zusammenarbeit ; Afrika ; OECD-Staaten ; Taxation ; Development
    Kurzfassung: 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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  • 98
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Lesotho 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264935662
    Sprache: Englisch
    Seiten: 1 Online-Ressource (140 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Lesotho ; Taxation ; Lesotho
    Kurzfassung: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Lesotho. It refers to Phase 1 only (Legal and Regulatory Framework).
    DOI: 10.1787/cd387436-en
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  • 99
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Argentina 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264935884
    Sprache: Englisch
    Seiten: 1 Online-Ressource (131 p.) , 16 x 23cm.
    Serie: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Schlagwort(e): Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Argentinien ; Taxation ; Argentina
    Kurzfassung: This publication contains the 2023 Combined Second Round Peer Review on the Exchange of Information on Request for Argentina.
    DOI: 10.1787/cff0754d-en
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  • 100
    Online-Ressource
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    Assessing greenhouse gas emissions and energy consumption in SMEs : Towards a pilot dashboard of SME greening and green entrepreneurship indicators (2023)
    Paris : OECD Publishing
    Details
    Sprache: Englisch
    Seiten: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Serie: OECD SME and Entrepreneurship Papers no.42
    Schlagwort(e): Energy ; Industry and Services ; Environment
    Kurzfassung: This paper presents the first estimates of the OECD project "Towards a pilot dashboard of SME greening and green entrepreneurship indicators", which is part of broader work of the OECD Committee on SMEs and Entrepreneurship (CSMEE) to support governments in making SMEs active players in the green transition. The paper first explains the rationale behind this measurement exercise, which relates to the importance of monitoring carbon emissions and energy consumption in the business sector, including SMEs, as governments strive to achieve their climate objectives. Thereafter, it gives an overview of the project methodology to produce estimates on the environmental footprint of SMEs. Finally, it presents the first estimates for the first five dashboard indicators: i) SME share of greenhouse gas emissions in the business sector; ii) SME share of energy consumption in the business sector; iii) SME greenhouse gas emissions (carbon) intensity; iv) SME energy intensity; v) SME energy price burden The paper also presents evidence on real SME electricity and gas consumption in Denmark thanks to pilot work with Statistics Denmark. A final Annex explains the project methodology in detail.
    DOI: 10.1787/ac8e6450-en
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