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  • English  (1,247)
  • Paris : OECD Publishing  (1,154)
  • Champaign, Ill : Project Gutenberg  (93)
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  • 1
    Online Resource
    Online Resource
    How was life? (2021-)
    Paris : OECD Publishing
    Details
    Language: English
    Keywords: Graue Literatur
    DOI: 10.1787/3d96efc5-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Making dispute resolution more effective - MAP peer review report : inclusive framework on BEPS: action 14 (2021-)
    Paris : OECD Publishing
    Show associated volumes/articles
    Details
    Language: English
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Steuerpolitik ; Konfliktregelung ; Welt ; OECD-Staaten ; Amtsdruckschrift ; Graue Literatur
    URL: kostenfrei
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    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Taming wildfires in the context of climate change: The case of the United States (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Series Statement: OECD Environment Policy Papers no.40
    Keywords: Feuer ; Klimawandel ; Brandschutz ; USA ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Environment ; Governance ; United States
    Abstract: The frequency and severity of extreme wildfires are on the rise in the United States, causing unprecedented disruption and increasingly challenging the country’s capacity to contain losses and damages. These challenges are set to keep growing in the context of climate change, highlighting the need to scale up wildfire prevention and climate change adaptation. This paper provides an overview of the United States’ wildfire policies and practices and assesses the extent to which wildfire management in the country is evolving to adapt to growing wildfire risk under climate change.
    DOI: 10.1787/ef69cc94-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Benefit Reforms for Inclusive Societies in the United States : Income Security During Joblessness (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264622173 , 9789264626126 , 9789264859616
    Language: English
    Pages: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Keywords: Arbeitslosigkeit ; Öffentliche Sozialleistungen ; Arbeitslosenversicherung ; USA ; Employment ; Social Issues/Migration/Health ; United States
    Abstract: Protecting people, rather than specific jobs, plays a key role in promoting labour-market inclusiveness and dynamism. Effective unemployment benefits reduce inequality, and facilitate a good match between workers’ skills and job requirements. They are a crucial policy lever for adapting to the major societal, technological and environmental transitions of our time. This report on the United States is the second of a number of OECD country reviews of income support policies. Each report analyses key policy challenges, discusses recent reform initiatives, and identifies good practices from other OECD countries. The report examines the reach and generosity of unemployment insurance and other income support for working age households, with a special focus on disadvantaged labour market groups. What are key gaps in benefit receipt between wage- and salaried employees and non-standard workers (part-time workers, those on temporary contracts, and self-employed workers including own-account workers)? What factors, including race/ethnicity and gender, drive non-entitlement to unemployment compensation? The report examines these questions, considers the impact of recent extensions to the unemployment insurance programme in response to the COVID pandemic, and outlines policy directions for strengthening out-of-work support.
    DOI: 10.1787/32d8f005-en
    URL: lizenzpflichtig
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  • 5
    Online Resource
    Online Resource
    The adoption of innovation in international development organisations : Lessons for development co-operation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Working Papers no.112
    Keywords: Entwicklungsorganisation ; Innovationsakzeptanz ; Development ; France ; Germany ; Korea, Republic of ; United Kingdom ; United States
    Abstract: Addressing 21st century development challenges requires investments in innovation, including the use of new approaches and technologies. Currently, many development organisations prioritise investments in isolated innovation pilots that leverage a specific approach or technology rather than pursuing a strategic approach to expand the organisation’s toolbox with innovations that have proven their comparative advantage over what is currently used. This Working Paper addresses this challenge of adopting innovations. How can development organisations institutionalise a new way of working, bringing what was once novel to the core of how business is done? Analysing successful adoption efforts across five DAC agencies, the paper lays out a proposed process for the adoption of innovations. The paper features five case-studies and concludes with a set of lessons and recommendations for policy makers on innovation management generally, and adoption of innovation in particular.
    DOI: 10.1787/21f63c69-en
    URL: lizenzpflichtig
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  • 6
    Online Resource
    Online Resource
    Production transformation policy review of Bangladesh : investing in the future of a trading nation (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264776869 , 9789264706255 , 9789264479456
    Language: English
    Pages: 1 Online-Ressource (circa 139 Seiten)
    Series Statement: OECD development pathways
    Keywords: Productive Capacities ; Structural Transformation ; Development ; Science and Technology ; Trade ; Industry and Services ; Finance and Investment ; Governance ; Bangladesh ; Graue Literatur
    Abstract: Half a century after independence, Bangladesh has achieved impressive progress. The country has transformed from one of the poorest nations into a global textile manufacturing hub capable of meeting its medical needs almost entirely through domestic pharmaceutical production. The country will graduate from the least developed country (LDC) category in 2026 and aspires to be a high-income nation through industrialisation by 2041. Meeting this challenge requires accelerating economic transformation through diversification and innovation. This Production Transformation Policy Review (PTPR), implemented with the support and collaboration of the European Union (EU), and in partnership with the UN Conference on Trade and Development (UNCTAD), identifies concrete options for supporting Bangladesh's development. It calls for leveraging digitalisation to address persistent fragilities and it advocates for a new pact based on shared responsibilities between the national government, the private sector and international partners to shift to a new development phase and ensure sustainable, smooth and irreversible graduation.
    DOI: 10.1787/8b925b06-en
    URL: kostenfrei
    URL: kostenfrei
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    MPI Ethno. Forsch.
  • 7
    Online Resource
    Online Resource
    Not lost in translation : The implications of machine translation technologies for language professionals and for broader society (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.291
    Keywords: Education ; Employment ; Social Issues/Migration/Health ; Australia ; Canada ; France ; Germany ; Italy ; New Zealand ; Singapore ; Sweden ; United Kingdom ; United States
    Abstract: The paper discusses the implications of recent advances in artificial intelligence for knowledge workers, focusing on possible complementarities and substitution between machine translation tools and language professionals. The emergence of machine translation tools could enhance social welfare through enhanced opportunities for inter-language communication but also create new threats because of persisting low levels of accuracy and quality in the translation output. The paper uses data on online job vacancies to map the evolution of the demand for language professionals between 2015 and 2019 in 10 countries and illustrates the set of skills that are considered important by employers seeking to hire language professionals through job vacancies posted on line.
    DOI: 10.1787/e1d1d170-en
    URL: lizenzpflichtig
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  • 8
    Online Resource
    Online Resource
    Six questions about the demand for artificial intelligence skills in labour markets (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.286
    Keywords: Employment ; Social Issues/Migration/Health ; Science and Technology ; Australia ; Canada ; New Zealand ; United Kingdom ; United States
    Abstract: This study responds to six key questions about the impact that the demand for Artificial Intelligence (AI) skills is having on labour markets. What are the occupations where AI skills are most relevant? How do different AI-relevant skills combine in job requirements? How quickly is the demand for AI-related skills diffusing across labour markets and what is the relationship between AI skill demands and the demand for cognitive skills across jobs? Finally, are AI skills leading to a wage premium and how different are the wage returns associated with AI and routine skills? To shed light on these aspects, this study leverages Natural Language Processing (NLP) algorithms to analyse the information contained in millions of job postings collected from the internet.
    DOI: 10.1787/ac1bebf0-en
    URL: lizenzpflichtig
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  • 9
    Online Resource
    Online Resource
    OECD Environmental Performance Reviews: United States 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264273498 , 9789264665484 , 9789264580060
    Language: English
    Pages: 1 Online-Ressource (169 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Keywords: Umweltpolitik ; Umweltschutz ; USA ; Energy ; Environment ; Governance ; Development ; United States ; Amtliche Publikation
    Abstract: The United States, the world’s largest economy, has made progress in reducing several environmental pressures while maintaining one of the highest Gross Domestic Products per capita in the world. It has decoupled emissions of greenhouse gases, air pollutants, water abstractions and domestic material consumption from economic and population growth. However, high consumption levels, intensive agricultural practices, climate change and urban sprawl continue to put pressure on the natural environment. Despite the recent acceleration of action to address climate change, further efforts are needed to achieve the goal of net-zero greenhouse gas emissions by 2050. The United States is also among the major contributors to marine litter with serious consequences for communities and the environment. The review provides 30 recommendations to help the United States improve its environmental performance, with a special focus on marine litter and a cross-cutting focus on environmental justice. This is the third Environmental Performance Review of the United States. It provides an independent, evidence-based evaluation of the country’s environmental performance over the past decade.
    DOI: 10.1787/47675117-en
    URL: lizenzpflichtig
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  • 10
    Online Resource
    Online Resource
    What is the role of data in jobs in the United Kingdom, Canada, and the United States? : A natural language processing approach (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Statistics Working Papers no.2023/05
    Keywords: Economics ; Employment ; Canada ; United Kingdom ; United States
    Abstract: This paper estimates the data intensity of occupations/sectors (i.e. the share of job postings per occupation/sector related to the production of data) using natural language processing (NLP) on job advertisements in the United Kingdom, Canada and the United States. Online job advertisement data collected by Lightcast provide timely and disaggregated insights into labour demand and skill requirements of different professions. The paper makes three major contributions. First, indicators created from the Lightcast data add to the understanding of digital skills in the labour market. Second, the results may advance the measurement of data assets in national account statistics. Third, the NLP methodology can handle up to 66 languages and can be adapted to measure concepts beyond digital skills. Results provide a ranking of data intensity across occupations, with data analytics activities contributing most to aggregate data intensity shares in all three countries. At the sectoral level, the emerging picture is more heterogeneous across countries. Differences in labour demand primarily explain those variations, with low data-intensive professions contributing most to aggregate data intensity in the United Kingdom. Estimates of investment in data, using a sum of costs approach and sectoral intensity shares, point to lower levels in the United Kingdom and Canada than in the United States.
    DOI: 10.1787/fa65d29e-en
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  • 11
    Online Resource
    Online Resource
    Leapfrogging and plunging in regional entrepreneurship performance in the United States, with European comparisons (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (95 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.44
    Keywords: Economics ; United States
    Abstract: This paper analyses persistence and change in the regional league table of entrepreneurship performance in the United States in comparison with England and Wales and West Germany. It examines whether regional rankings in start-up and self-employment rates in the United States are as sticky over time as in these European countries over approximately century, half-century and 30-year periods, or whether the United States is different. It identifies the types of regions that improve markedly ("leapfroggers") or decline sharply ("plungers") in their league table positions and the reasons for these changes and compares the countries on these issues. The paper draws out policy implications on regional levelling-up of entrepreneurship activity. It also sets out an agenda for further research.
    DOI: 10.1787/bc031b11-en
    URL: lizenzpflichtig
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  • 12
    Online Resource
    Online Resource
    Building a Skilled Cyber Security Workforce in Five Countries : Insights from Australia, Canada, New Zealand, United Kingdom, and United States (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264338395 , 9789264475915 , 9789264854055
    Language: English
    Pages: 1 Online-Ressource (127 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: IT-Sicherheit ; IT-Berufe ; Bildungspolitik ; Technologiepolitik ; Australien ; Kanada ; Neuseeland ; Großbritannien ; USA ; Employment ; Science and Technology ; Australia ; Canada ; New Zealand ; United Kingdom ; United States
    Abstract: As societies become increasingly digital, cyber security has become a priority for individuals, companies and nations. The number of cyber attacks is exceeding defence capabilities, and one reason for this is the lack of an adequately skilled cyber security workforce. This report analyses the demand for cyber security professionals in Australia, Canada, New Zealand, the United Kingdom and the United States using information contained in online job postings. The analysis looks at recent trends in the demand for workers in different types of cyber security roles, the geographical distribution of cyber security job postings, and the changing skill requirements for professionals in this field. The report also looks at the supply side, zooming in on the landscape of cyber security education and training programmes in England (United Kingdom). It describes the different types of programmes provided in further and higher education, the profile of learners in these programmes and their outcomes. Finally, the report also looks at policies and initiatives adopted in England to make cyber security education and training programmes more accessible and relevant. This report is part of a larger initiative examining the evolution of policies and experiences in the cyber security profession around the world.
    DOI: 10.1787/5fd44e6c-en
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  • 13
    Online Resource
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    The impact of AI on the workplace: Main findings from the OECD AI surveys of employers and workers (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (156 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.288
    Keywords: Employment ; Social Issues/Migration/Health ; Science and Technology ; Austria ; Canada ; France ; Germany ; Ireland ; United Kingdom ; United States
    Abstract: New OECD surveys of employers and workers in the manufacturing and finance sectors of seven countries shed new light on the impact that Artificial Intelligence has on the workplace —an under-researched area to date due to lack of data. The findings suggest that both workers and their employers are generally very positive about the impact of AI on performance and working conditions. However, there are also concerns, including about job loss—an issue that should be closely monitored. The surveys also indicate that, while many workers trust their employers when it comes to the implementation of AI in the workplace, more can be done to improve trust. In particular, the surveys show that both training and worker consultation are associated with better outcomes for workers.
    DOI: 10.1787/ea0a0fe1-en
    URL: lizenzpflichtig
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  • 14
    Online Resource
    Online Resource
    Comparing access to urban parks across six OECD countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (27 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.45
    Keywords: Urban, Rural and Regional Development ; Estonia ; France ; Greece ; Mexico ; Sweden ; United States
    Abstract: This work leverages globally consistent data on parks from Google Maps, in combination with the computational power of Google Maps Directions API to quantify accessibility to parks across nearly 500 metropolitan areas in six countries: Estonia, France, Greece, Mexico, Sweden, and the United States. We combined high resolution population data from Worldpop with parks data and navigation estimates to measure: (1) Fraction of the population with access to parks within a 10-minute walk; and (2) the median walking time to the closest park. We find large differences in access to parks between countries, as well as large variability across cities and their respective commuting zones. To demonstrate how this framework can support cross country comparisons and efforts to track progress towards SDG11, we assessed access to parks by income group in selected countries, finding that the median walking time to a park is shorter for residents of low income neighbourhoods both in French and American metropolitan areas.
    DOI: 10.1787/4d17ce4c-en
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  • 15
    Online Resource
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    Taming Wildfires in the Context of Climate Change (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264617742 , 9789264654457 , 9789264860988
    Language: English
    Pages: 1 Online-Ressource (139 p.) , 21 x 28cm.
    Keywords: Feuer ; Brandschutz ; Klimawandel ; Welt ; Feuer ; Brandschutz ; Klimawandel ; Welt ; Environment ; Governance ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Australia ; Costa Rica ; Greece ; Portugal ; United States
    Abstract: This report provides a global assessment and outlook on wildfire risk in the context of climate change. It discusses the drivers behind the growing incidence of extreme wildfires and the attribution effect of climate change. It outlines the environmental, social and economic impacts of wildfires by illustrating the losses and costs observed during recent extreme wildfire events. Building on this, the report presents the findings of a cross-country comparative analysis of how countries’ policies and practices have evolved in recent years in light of observed and projected changes in wildfire risk. The analysis draws on in-depth case studies conducted in Australia, Costa Rica, Greece, Portugal and the United States. The report underlines the urgent need for governments to scale up climate change adaptation efforts to limit future wildfire costs.
    DOI: 10.1787/dd00c367-en
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  • 16
    Online Resource
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    Bricks, Taxes and Spending : Solutions for Housing Equity across Levels of Government (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264464940 , 9789264449527 , 9789264980433
    Language: English
    Pages: 1 Online-Ressource (220 p.) , 21 x 28cm.
    Series Statement: OECD Fiscal Federalism Studies
    Keywords: Wohneigentum ; Soziale Ungleichheit ; Grundsteuer ; Einkommensverteilung ; Südkorea ; Norwegen ; USA ; Belgien ; Urban, Rural and Regional Development ; Taxation ; Governance ; Belgium ; Korea, Republic of ; Norway ; United States
    Abstract: This report addresses housing inequities through a series of analytical chapters and case studies. The cross-country chapters examine the effects of the COVID-19 pandemic on housing demand, develop a proposal for a green land value tax, evaluate the dynamics between fiscal autonomy and housing supply responsiveness, as well as explore the drivers of inter-regional migration. The case studies unravel the changes of Korea's progressive national property tax and a programme to address regional imbalances, assess the impact of the US property tax system on housing, dive into Norway's property taxation in relation to inequality, as well as survey Belgium's approaches to housing policy. With a blend of empirical data and critical analysis, the report underscores the pressing need for comprehensive strategies in addressing housing inequities. It also offers insights for policymakers and scholars, highlighting the complex balance between national and local housing policies.
    DOI: 10.1787/7a22f9a6-en
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  • 17
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    Schools as hubs for social and emotional learning : Are schools and teachers ready? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (17 p.) , 21 x 28cm.
    Series Statement: OECD Education Spotlights no.4
    Keywords: Education ; Canada ; China, People’s Republic ; Colombia ; Finland ; Korea, Republic of ; Portugal ; Türkiye ; United States
    Abstract: Schools are perfect hubs for social and emotional learning, but are they ready for this task? To address this question, this Spotlight reports previously unpublished findings from the OECD’s Survey on Social and Emotional Skills (SSES) and discusses their implications for education policy and practice. Both an active promotion in schools and extensive learning opportunities for teachers on relevant topics provide a fertile ground for an effective social and emotional education. They boost teachers’ self-efficacy and use of active learning pedagogies, as well as quality relationships at school. The Spotlight also points to important differences for teachers of 10- vs. 15-year-old students that can explain higher skills at a younger age. Younger students benefit more often from key elements of an effective social and emotional education in school, i.e. the evaluation of their social and emotional skills and teachers teaming up with parents to reinforce skill promotion. Teachers of 10-year-olds are also more intensively trained and requested to promote social and emotional learning in their work.
    DOI: 10.1787/f6d12db7-en
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  • 18
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    Selected policy challenges for the American middle class (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1748
    Keywords: Economics ; United States
    Abstract: The American middle class has shrunk in size since 1970 according to most definitions. This “hollowing” out of the United States income distribution could result in disillusionment, diminished political engagement, and declining trust in institutions. The American middle class faces two major challenges, among others. First, child care costs in the United States are high and availability is low. Improving enrolment in child care has the potential to reverse the fall in female labour market participation since the financial crisis and result in improved well-being and economic growth. Public funding for child care programmes should be raised, and programme eligibility should be widened to benefit middle-income parents. Second, the climate transition will entail major changes to middle-class lifestyles. Reductions in US household emissions from housing and transportation will be key to achieving the overall emission reduction targets, and may prove costly. Workers in carbon-intensive sectors of the economy and households living in regions that rely on carbon-intensive activities will be affected as resources shift to greener sectors. A national climate strategy should be developed that explicitly takes into account emissions inequalities and the redistributive effects of climate policies. Active labour market policies will be key to achieving a just transition, and existing home weatherisation programmes should be expanded to cover the middle-class.
    DOI: 10.1787/1b864f22-en
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  • 19
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    Enhancing Rural Innovation in the United States (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264866683 , 9789264697263 , 9789264367203
    Language: English
    Pages: 1 Online-Ressource (218 p.) , 21 x 28cm.
    Series Statement: OECD Rural Studies
    Keywords: Industry and Services ; Governance ; Urban, Rural and Regional Development ; Science and Technology ; United States
    Abstract: 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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  • 20
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    Career Readiness Review: The Commonwealth of Virginia, United States (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264975965 , 9789264873797 , 9789264409347
    Language: English
    Pages: 1 Online-Ressource (278 p.) , 21 x 28cm.
    Keywords: Education ; United States
    Abstract: This report assesses how the United States Commonwealth of Virginia is preparing young people for their working lives through career development. It builds on OECD longitudinal analyses which identify forms of career development that can be most confidently associated with better employment outcomes for young people. Collecting data from current secondary school students and young adults in the labour market, the report provides an oversight of career development in Virginia. It then explores the extent to which students are being effectively, efficiently and equitably prepared for their working lives through career guidance programmes. Career readiness is a policy of high importance and the report identifies many strengths within the Virginia system. In order to enhance provision however, there is need to update career readiness standards, frameworks and instruments, and to engage employers and people in work more systematically within guidance activities. Opportunity exists to better amplify labour market signalling, particularly with regard to the skilled trades. The report highlights international practice that can be expected to reduce inequalities in provision, linked especially to the socio-economic backgrounds of students and their geographic location. Here, scope exists notably to draw on digital technologies to enhance provision.
    DOI: 10.1787/a5ff0e6c-en
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  • 21
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    The environmental sustainability competence toolbox : From leaving a better planet for our children to leaving better children for our planet (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (79 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.275
    Keywords: Education ; Social Issues/Migration/Health ; Employment ; Environment ; Australia ; Austria ; Belgium ; Bulgaria ; Canada ; Chile ; Colombia ; Costa Rica ; Croatia ; Czech Republic ; Denmark ; Estonia ; Finland ; France ; Greece ; Hungary ; Iceland ; Ireland ; Italy ; Japan ; Korea, Republic of ; Latvia ; Lithuania ; Luxembourg ; Malta ; Mexico ; Netherlands ; New Zealand ; Norway ; Poland ; Portugal ; Romania ; Slovak Republic ; Slovenia ; Spain ; Sweden ; Türkiye ; United Kingdom ; United States
    Abstract: The paper is the second in a series of two papers mapping young people’s environmental sustainability competence in EU and OECD countries that were prepared as background for the forthcoming OECD Skills Outlook 2023 publication. The papers are the results of a collaboration between the OECD Centre for Skills and the European Commission - Joint Research Centre (Unit B4) on students’ environmental sustainability competence. The first paper is titled ‘Young people’s environmental sustainability competence: Emotional, cognitive, behavioural and attitudinal dimensions in EU and OECD countries.
    DOI: 10.1787/27991ec0-en
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  • 22
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    Cross-border Data Flows : Taking Stock of Key Policies and Initiatives (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Keywords: Economics ; Trade ; Science and Technology ; Canada ; France ; Germany ; Italy ; Japan ; United Kingdom ; United States
    Abstract: As data become an important resource for the global economy, it is important to strengthen trust to facilitate data sharing domestically and across borders. Significant momentum for related policies in the G7, and G20, has gone hand in hand with a wide range of – often complementary – national and international initiatives and the development of technological and organisational measures. Advancing a common understanding and dialogue among G7 countries and beyond is crucial to support coordinated and coherent progress in policy and regulatory approaches that leverage the full potential of data for global economic and social prosperity. This report takes stock of key policies and initiatives on cross-border data flows to inform and support G7 countries’ engagement on this policy agenda.
    DOI: 10.1787/5031dd97-en
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    Swimming skills around the world : Evidence on inequalities in life skills across and within countries (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.281
    Keywords: Education ; Social Issues/Migration/Health ; Employment ; Australia ; Austria ; Belgium ; Bulgaria ; Canada ; Chile ; Colombia ; Costa Rica ; Czech Republic ; Denmark ; Finland ; France ; Germany ; Greece ; Hong Kong, China ; Hungary ; Iceland ; Ireland ; Israel ; Italy ; Japan ; Lithuania ; Mexico ; Netherlands ; New Zealand ; Norway ; Poland ; Slovak Republic ; Slovenia ; Spain ; Switzerland ; Türkiye ; United Kingdom ; United States
    Abstract: Being able to swim empowers individuals to make choices, have agency, and be free to choose core aspects of their life, such as working safely on or near water. It is also associated with lifelong health benefits and reduces the risk of drowning. Using data from the Lloyd’s Register Foundation World Risk Poll 2019, this paper provides the first global estimates of adults’ ability to swim without assistance. Individuals in high-income countries are considerably more likely to report being able to swim without assistance than individuals in low-income countries. Disparities also exist within countries. In particular, women are less likely to be able to swim without assistance than men in virtually all countries, birth cohorts, and levels of education. Investing in reducing inequalities in life skills, such as swimming, can foster economic development and empowerment, especially in light of threats, such as climate change.
    DOI: 10.1787/0c2c8862-en
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    Paying for results : Contracting out employment services through outcome-based payment schemes in OECD countries (2022)
    Paris : OECD Publishing
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    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.267
    Keywords: Social Issues/Migration/Health ; Employment ; Australia ; Belgium ; Canada ; Finland ; France ; Ireland ; Italy ; Korea, Republic of ; Netherlands ; New Zealand ; Sweden ; United Kingdom ; United States
    Abstract: OECD countries deliver publicly-funded employment services through different institutional arrangements. While in most OECD countries the majority of such services are delivered by public employment services, in two in five OECD and EU countries (or regions) they are partly or fully contracted out to external providers, including for-profit and not-for-profit entities. Contracting out employment services to outside providers offers many potential benefits: an increased flexibility to scale capacity in line with changes in unemployment, the possibility of offering services more cost-effectively, the option to better tailor services through the use of specialised service providers and the possibility to offer jobseekers choice of providers. However, achieving these benefits will depend on the actual design and monitoring of the contracting arrangements that are put in place. Focusing on the job brokerage, counselling and case-management employment services typically provided by public agencies, this paper reviews the experiences of OECD countries that have contracted out employment services through outcome-based payment schemes. It highlights the need to carefully consider questions related to the design and implementation of this form of contracting: fostering competition amongst potential providers, setting appropriate minimum service requirements and prices for different client groups, and ensuring the accountability of providers through monitoring and evaluations. These issues are discussed based on country examples, which are also detailed in factsheets contained in the online annex of the paper.
    DOI: 10.1787/c6392a59-en
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  • 25
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    New gig work or changes in reporting? : Understanding self-employment trends in tax data (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.278
    Keywords: Social Issues/Migration/Health ; Employment ; United States
    Abstract: Rising self-employment rates in U.S. tax data that are absent in survey data have led to speculation that tax records capture a rise in new “gig” work that surveys miss. Drawing on the universe of Internal Revenue Service (IRS) tax returns, we show that trends in firm-reported payments to “gig” and other contract workers do not explain the rise in self-employment reported to the IRS; rather, that increase is driven by self-reported earnings of individuals in the EITC phase-in range. We isolate pure reporting responses from real labor supply responses by examining births of workers’ first children around an end-of-year cutoff for credit eligibility that creates exogenous variation in tax rates at the end of the tax year after labor supply decisions are already sunk. We find that exposing workers with sunk labor supply to negative marginal tax rates results in large increases in their propensity to self-report self-employment—only a small minority of which leads to bunching at kink-points. Consistent with pure strategic reporting behavior, we find no impact on reporting among taxpayers with no incentive to report additional income and no effects on firm-reported payments of any kind. Moreover, we find these reporting responses have grown over time as knowledge of tax incentives has become widespread. Quantitatively, our results suggest that as much as 59 percent of the growth in self-employment rates, and all counter-cyclicality, can be attributed to changes in reporting behavior that are independent of changes in the nature of work. Our findings suggest caution is warranted before deferring to administrative data over survey data when measuring labor market trends.
    DOI: 10.1787/26465814-en
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    OECD Development Co‑operation Peer Reviews: United States 2022 (2022)
    Paris : OECD Publishing
    Details
    ISBN: 9789264922600 , 9789264967731 , 9789264463127
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Peer Reviews
    Parallel Title: Parallele Sprachausgabe Examens de l'OCDE sur la coopération pour le développement : États-Unis 2022
    Keywords: Entwicklungshilfe ; USA ; Development ; United States
    Abstract: The OECD’s Development Assistance Committee (DAC) conducts peer reviews of individual members once every five to six years. Reviews seek to improve the quality and effectiveness of members’ development co-operation, highlighting good practices and recommending improvements. The United States has led with substantial ODA contributions in response to multiple crises. Twenty-one US government agencies programme and deliver foreign assistance. USAID systematically incorporates collaboration, learning and adapting in its programme cycle and works to increase diversity, equity and inclusion by championing locally-led approaches. This peer review provides a set of recommendations for the United States to mitigate negative transboundary effects of its policies, promote more flexible budget appropriations in line with needs, equip its development finance institution to deliver and adopt a clearer approach to multilateral partnerships. It recommends that the United States puts development effectiveness at the heart of localisation, reinforce human resources, and consider conflict prevention in all country programmes.
    DOI: 10.1787/6da3a74e-en
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  • 27
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    Young people’s environmental sustainability competence : Emotional, cognitive, behavioural, and attitudinal dimensions in EU and OECD countries (2022)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.274
    Keywords: Education ; Social Issues/Migration/Health ; Employment ; Environment ; Australia ; Austria ; Belgium ; Bulgaria ; Canada ; Chile ; Colombia ; Costa Rica ; Croatia ; Czech Republic ; Denmark ; Estonia ; Finland ; France ; Germany ; Greece ; Hungary ; Iceland ; Ireland ; Israel ; Italy ; Japan ; Korea, Republic of ; Latvia ; Lithuania ; Luxembourg ; Malta ; Mexico ; Netherlands ; New Zealand ; Norway ; Poland ; Portugal ; Romania ; Slovak Republic ; Slovenia ; Spain ; Sweden ; Switzerland ; Türkiye ; United Kingdom ; United States
    Abstract: The paper is the first in a series of two papers mapping young people’s environmental sustainability competence in EU and OECD countries that were prepared as background for the forthcoming OECD Skills Outlook 2023 publication. The papers are the results of a collaboration between the OECD Centre for Skills and the European Commission - Joint Research Centre (Unit B4) on students’ environmental sustainability competence. The second paper is titled: ‘The environmental sustainability competence toolbox: From leaving a better planet to our children to leaving better children for our planet’.
    DOI: 10.1787/1097a78c-en
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    Does Higher Education Teach Students to Think Critically? (2022)
    Paris : OECD Publishing
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    ISBN: 9789264829855 , 9789264954960 , 9789264848290
    Language: English
    Pages: 1 Online-Ressource (267 p.) , 21 x 28cm.
    Keywords: Education ; Australia ; Chile ; Finland ; Italy ; Mexico ; New Zealand ; United Kingdom ; United States
    Abstract: There is a discernible and growing gap between the qualifications that a university degree certifies and the actual generic, 21st-century skills with which students graduate from higher education. By generic skills, it is meant literacy and critical thinking skills encompassing problem solving, analytic reasoning and communications competency. As automation takes over non- and lower-cognitive tasks in today’s workplace, these generic skills are especially valued but a tertiary degree is a poor indicator of skills level. In the United States, the Council for Aid for Education developed an assessment of generic skills called the CLA+ and carried out testing in six countries between 2016 and 2021. This book provides the data and analysis of this “CLA+ International Initiative”.
    DOI: 10.1787/cc9fa6aa-en
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    Performance of the prosecution services in Latvia : a comparative study (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264725799 , 9789264691575 , 9789264942745
    Language: English
    Pages: 1 Online-Ressource (circa 233 Seiten) , Illustrationen
    Keywords: Justiz ; Gerichtsbarkeit ; Performance-Messung ; Lettland ; Finance and Investment ; Governance ; Latvia ; Graue Literatur
    Abstract: Latvia has embarked on an ambitious agenda to tackle the challenges posed by complex types of criminality to public prosecution services, with particular emphasis on economic and financial crimes. This report carries out a benchmark analysis of Latvia’s prosecution practices along with those in ten OECD member countries, international good practices and the experience of globally renowned prosecution experts. It takes stock of the good practices implemented in the prosecution to date, and examines the importance of a broad range of policy aspects that can drive better performance. These include strategic management tools, the use of data and strengthening co-operation across the whole of the justice chain. Finally, it formulates policy recommendations to support Latvia in strengthening the performance of its prosecution services.
    DOI: 10.1787/c0113907-en
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    OECD investment policy reviews : Thailand (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264909571 , 9789264910423 , 9789264948273
    Language: English
    Pages: 1 Online-Ressource (circa 312 Seiten) , Illustrationen
    Series Statement: OECD investment policy reviews
    Keywords: Investitionspolitik ; Thailand ; Finance and Investment ; Thailand ; Graue Literatur
    Abstract: Thailand has had a remarkable economic development trajectory over the past 60 years and foreign direct investment (FDI) has been pivotal in this success. Thailand was one of the first movers in opening up to manufacturing FDI and in establishing proactive investment promotion and facilitation policies. While challenges remain in some areas of responsible business conduct, there is strong political will to address them. Thailand aspires to become a high income economy by 2037 by upgrading to a value based green economy. Inward FDI will play a prominent role in achieving this goal but this requires a concerted effort to reform the investment climate to remain an attractive host to foreign investment and to benefit to the full extent from that investment. While the COVID-19 crisis might temporarily delay progress, the policy recommendations in this review draw attention to potential reform priorities to help Thailand fulfil its development ambitions aligned with the Sustainable Development Goals and to contribute to a more inclusive and sustainable recovery from the pandemic.
    DOI: 10.1787/c4eeee1c-en
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    Inclusive growth review of Korea : creating opportunities for all (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264490031 , 9789264535565 , 9789264885837
    Language: English
    Pages: 1 Online-Ressource (circa 179 Seiten) , Illustrationen
    Keywords: Inklusives Wachstum ; Erfolgsfaktor ; Südkorea ; Employment ; Social Issues/Migration/Health ; Science and Technology ; Korea, Republic of ; Graue Literatur
    Abstract: In recent years Korea has stepped up efforts to reduce inequalities in recognition that a fairer economic model is also the most sustainable one. In order to support this new policy direction, the OECD has carried out novel analysis of inclusive growth building on its Framework for Policy Action, developed by the OECD to improve the prospects of the groups left behind. The Inclusive Growth Review of Korea applies, for the first time, the Framework at the national level. Using a dashboard of indicators, the Framework presents policy recommendations to sustain and more equitably share the gains of economic growth by investing in people left behind, supporting business dynamism and inclusive labour markets, and building efficient and responsive governments. In addition, the Inclusive Growth Review of Korea finds that digitalisation risks to compound the disparities of Korean labour markets, and calls for renewed efforts to reduce the lack of opportunities for up- and re-skilling of the working-age population (Chapter 2). To improve the business environment, Korea should address the unbalanced growth across sectors and firm size and unequal distribution of productivity gains across population groups (Chapter 3).
    DOI: 10.1787/4f713390-en
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    Policy strategies and challenges for climate change mitigation in the Agriculture, Forestry and Other Land Use (AFOLU) sector (2021)
    Paris : OECD Publishing
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    Language: English
    Pages: 1 Online-Ressource (circa 45 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 149
    Keywords: GHG emission tax ; abatement subsidy ; Paris Agreement ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: This study uses GLOBIOM ‒ the most detailed global economic model of agriculture, land use and greenhouse gas (GHG) emissions ‒ to assess the effectiveness of different policies in cutting net emissions from the Agriculture, Forestry and Other Land Use (AFOLU) sector, with a view to helping limit long-term global temperature increases to 1.5°C and 2°C. Trade-offs between emission reductions and impacts on food producers, consumers and government budgets are also evaluated for each policy package. A full complement of policy options is deployed globally across AFOLU, comprising emission taxes for emitting AFOLU activities and subsidies rewarding carbon sequestration. Using a carbon price consistent with the 2°C target (1.5°C target), this is projected to mitigate 8 GtCO2 eq/yr (12 GtCO2 eq/yr) in 2050, representing 89% (129%) reduction in net AFOLU emissions, and 12% (21%) of total anthropogenic GHG emissions. Nearly two-thirds of the net emission reductions are from the Land Use, Land-Use Change and Forestry (LULUCF) component of AFOLU, mostly from reduced deforestation. A global carbon tax on AFOLU is found to be twice as effective in lowering emissions as an equivalently priced emission abatement subsidy because the latter keeps high emitting producers in business. However, a tax has trade-offs in terms of lower agricultural production and food consumption, which a subsidy avoids. A shift to lower emission diets by consumers has a much smaller impact on reducing agricultural emissions than any of the policy packages involving taxes on emissions.
    DOI: 10.1787/47b3493b-en
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    Creating responsive adult learning opportunities in Japan (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264461642 , 9789264751477 , 9789264742123
    Language: English
    Pages: 1 Online-Ressource (circa 146 Seiten) , Illustrationen
    Series Statement: Getting skills right
    Parallel Title: Erscheint auch als Creating responsive adult learning opportunities in Japan
    Keywords: Weiterbildung ; Erwachsenenbildung ; Qualifikation ; Japan ; Education ; Employment ; Japan ; Graue Literatur
    Abstract: The COVID-19 crisis has reiterated the importance of adult learning and career guidance services as many adults have lost their jobs and now require upskilling and reskilling opportunities in order to keep pace with the rapidly evolving world of work. To foster the development of responsive and more widespread adult learning opportunities in Japan, this report analyses several policy options to expand access to training, remove the barriers to training participation, and ensure that the training provided is aligned with Japan’s labour market needs. It also discusses the importance for Japanese workers of receiving guidance and support from their employer to facilitate career progression and the need for externally provided guidance services for workers who want to change jobs. Based on this analysis, this report provides actionable policy recommendations as well as good practice examples from OECD countries.
    DOI: 10.1787/cfe1ccd2-en
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    Making dispute resolution more effective - MAP peer review report; Trinidad and Tobago (stage 1) (2021)
    Paris : OECD Publishing
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    ISBN: 9789264866010
    Language: English
    Pages: 1 Online-Ressource (circa 60 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Trinidad und Tobago ; OECD-Staaten ; G20-Staaten ; Taxation ; Trinidad and Tobago ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Trinidad and Tobago.
    DOI: 10.1787/def5f134-en
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    Making dispute resolution more effective - MAP peer review report; Kazakhstan (stage 1) (2021)
    Paris : OECD Publishing
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    ISBN: 9789264854130
    Language: English
    Pages: 1 Online-Ressource (circa 80 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kasachstan ; OECD-Staaten ; G20-Staaten ; Taxation ; Kazakhstan ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Kazakhstan.
    DOI: 10.1787/5bb425a9-en
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    Making dispute resolution more effective - MAP peer review report; Greenland (stage 1) (2021)
    Paris : OECD Publishing
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    ISBN: 9789264942899
    Language: English
    Pages: 1 Online-Ressource (circa 56 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Grönland ; OECD-Staaten ; G20-Staaten ; Taxation ; Greenland ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Greenland.
    DOI: 10.1787/c1f5577f-en
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    Making dispute resolution more effective - MAP peer review report; Gibraltar (stage 1) (2021)
    Paris : OECD Publishing
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    ISBN: 9789264357730
    Language: English
    Pages: 1 Online-Ressource (circa 50 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Doppelbesteuerung ; Konfliktregelung ; Befragung ; Gibraltar ; Taxation ; Gibraltar ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Gibraltar.
    DOI: 10.1787/a615e55d-en
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    Improving the provision of active labour market policies in Estonia (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264525931 , 9789264602588 , 9789264393585
    Language: English
    Pages: 1 Online-Ressource (circa 152 Seiten) , Illustrationen
    Series Statement: Connecting people with jobs
    Keywords: Arbeitsmarktpolitik ; Aktivierende Arbeitsmarktpolitik ; Estland ; Employment ; Estonia ; Graue Literatur
    Abstract: This report on Estonia is the seventh country study published in a series of reports looking into how policies connect people with jobs. It discusses the set-up and performance of active labour market policies (ALMPs) in Estonia. In particular, the report analyses the institutional and regulatory framework of ALMP provision in Estonia, assesses the need for ALMPs in the Estonian population and evaluates whether ALMPs reach the people they are targeted to. For that purpose, the report relies on the analysis of a rich set of linked administrative data which allow to identify the labour market obstacles faced by people furthest from the labour market, and identify gaps and overlaps in the ALMPs and related support provided to them.
    DOI: 10.1787/31f72c5b-en
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    Towards a skills strategy for Southeast Asia : skills for post-COVID recovery and growth (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264946583
    Language: English
    Pages: 1 Online-Ressource (circa 87 Seiten) , Illustrationen
    Series Statement: OECD skills studies
    Keywords: Humankapital ; Qualifikation ; Bildungspolitik ; Wirtschaftswachstum ; Südostasien ; Education ; Employment ; Governance ; Australia ; Brunei Darussalam ; Cambodia ; Germany ; Indonesia ; Japan ; Korea, Republic of ; Lao People's Democratic Republic ; Malaysia ; Myanmar ; Philippines ; Singapore ; Thailand ; United States ; Viet Nam ; Graue Literatur
    Abstract: Skills are central to the capacity of countries and people to thrive in a rapidly changing world. Recovering from the COVID-19 pandemic will require countries to co-ordinate interventions to help recent graduates find jobs, reactivate the skills of displaced workers and use skills effectively in workplaces. Megatrends such as globalisation, climate change, technological progress and demographic change will continue to reshape work and society. Countries should take action now to develop and use more effectively the skills required for the world of the future and at the same time make their skills systems more resilient and adaptable in the context of change and uncertainty. The OECD Skills Strategy provides countries with a strategic approach to assess their skills challenges and opportunities. The foundation of this approach is the OECD Skills Strategy framework allowing countries to explore how they can improve i) developing relevant skills, ii) using skills effectively, and iii) strengthening the governance of the skills system. This report applies the OECD Skills Strategy framework to Southeast Asia, providing an overview of the region’s skills challenges and opportunities in the context of COVID-19 and megatrends, and identifying good practices for improving skills outcomes. This report lays the foundation for a more fully elaborated Skills Strategy for Southeast Asia.
    DOI: 10.1787/6db0907f-en
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    Future-proofing adult learning in London, United Kingdom (2021)
    Paris : OECD Publishing
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    ISBN: 9789264487079 , 9789264451322 , 9789264914216
    Language: English
    Pages: 1 Online-Ressource (circa 136 Seiten) , Illustrationen
    Series Statement: OECD reviews on local job creation
    Keywords: Erwachsenenbildung ; Qualifikation ; Arbeitsmarkt ; Schock ; Coronavirus ; London ; Employment ; Governance ; Urban, Rural and Regional Development ; Industry and Services ; United Kingdom ; Graue Literatur
    Abstract: Cities are not only home to around half of the global population but are also at the forefront of the transformation of jobs, skills and labour markets. Furthermore, cities play a leading role in the COVID-19 response, as the pandemic is not only accelerating megatrends such as digitalisation and automation that change the world of work, but is also challenging city economies. In London, COVID-19 has caused an unprecedented labour market shock, with several service sectors having been devastated. The crisis and its impact on employment and firms make skills development and adult learning more important than ever. London is the first major city within the OECD to introduce a comprehensive skills strategy. The report Future-Proofing Adult Learning in London, UK analyses London’s capacity to design effective adult learning programmes, which are critical for a strong and sustainable economic recovery and for preparing for the future of work. The report sheds light on major challenges facing London, especially in light of COVID-19, while also pointing to opportunities for London to design a future-ready adult learning system that responds to the impacts of the pandemic and aligns training to rapidly evolving labour market demands.
    DOI: 10.1787/c546014a-en
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    Sustainable infrastructure for low-carbon development in the EU Eastern Partnership : hotspot analysis and needs assessment (2021)
    Paris : OECD Publishing
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    ISBN: 9789264667389 , 9789264916081 , 9789264770997
    Language: English
    Pages: 1 Online-Ressource (circa 194 Seiten) , Illustrationen
    Series Statement: Green finance and investment
    Keywords: Infrastrukturinvestition ; Verkehrsinfrastruktur ; Energieinfrastruktur ; Nachhaltige Entwicklung ; Treibhausgas-Emissionen ; EU-Nachbarstaaten ; Armenien ; Aserbaidschan ; Belarus ; Georgien ; Moldawien ; Ukraine ; Environment ; Finance and Investment ; Urban, Rural and Regional Development ; Armenia ; Azerbaijan ; Belarus ; Georgia ; Moldova, Republic of ; Ukraine ; Graue Literatur
    Abstract: This report analyses planned infrastructure projects, decision-making frameworks related to infrastructure development and strategic planning documents in the six countries of the EU Eastern Partnership: Armenia, Azerbaijan, Belarus, Georgia, Moldova and Ukraine. It compares current investment flows with countries' national development objectives to identify misalignments and provides policy-makers with recommendations to improve the integration of climate change and other environmental concerns into infrastructure development decision-making processes. The report presents a comprehensive overview of infrastructure investment, primarily in the transport and energy sectors, throughout the region and identifies the risks and opportunities emerging from current investment patterns.
    DOI: 10.1787/c1b2b68d-en
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    Counterfeiting, piracy and the Swiss economy (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264573871 , 9789264595279 , 9789264763906
    Language: English
    Pages: 1 Online-Ressource (circa 100 Seiten) , Illustrationen
    Series Statement: Illicit trade
    Keywords: Produktpiraterie ; Immaterialgüterrechte ; Schweiz ; Governance ; Trade ; Switzerland ; Graue Literatur
    Abstract: The Swiss economy is innovative and knowledge-intensive. Consequently, it relies heavily on intellectual property rights. Swiss industries are also export-oriented and solidly integrated in the global economy. At the same time, the threats of counterfeiting and piracy are growing, and Swiss industries are vulnerable. This report measures the direct economic effects of counterfeiting on Swiss industry and the Swiss government. It estimates the impact of the global trade in fake products that pose as “Swiss made” in terms of lost jobs, forgone profits and lower tax revenues.
    DOI: 10.1787/1f010fc9-en
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  • 43
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    To what extent can blockchain help development co-operation actors meet the 2030 Agenda? (2021)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (50 p.)
    Series Statement: OECD Development Co-operation Working Papers no.95
    Keywords: Entwicklungshilfe ; Blockchain ; Education ; Energy ; Environment ; Finance and Investment ; Governance ; Development ; Science and Technology ; Economics ; Australia ; Bangladesh ; Estonia ; Ghana ; India ; Jordan ; Kenya ; Nigeria ; Pakistan ; Philippines ; Senegal ; South Africa ; United States ; Vanuatu
    Abstract: Blockchain is mainstreaming, but the number of blockchain for development use-cases with proven success beyond the pilot stage remain relatively few. This paper outlines key blockchain concepts and implications in order to help policymakers reach realistic conclusions when considering its use. The paper surveys the broad landscape of blockchain for development to identify where the technology can optimise development impact and minimise harm. It subsequently critically examines four successful applications, including the World Food Programme’s Building Blocks, Oxfam’s UnBlocked Cash project, KfW’s TruBudget and Seso Global. As part of the on-going work co-ordinated by the OECD’s Blockchain Policy Centre, this paper asserts that post-COVID-19, Development Assistance Committee (DAC) donors and their development partners have a unique opportunity to shape blockchain’s implementation.
    DOI: 10.1787/11857cb5-en
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Portugal (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264915817
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Portugal ; Taxation ; Portugal ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Portugal.
    DOI: 10.1787/b7f3e217-en
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  • 45
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    Fighting Tax Crime – The Ten Global Principles, Second Edition (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264572874 , 9789264807143 , 9789264522725
    Language: English
    Pages: 1 Online-Ressource (78 p.) , 21 x 28cm.
    Keywords: Steuerstrafrecht ; Steuerfahndung ; Internationales Steuerrecht ; OECD-Staaten ; Governance ; Taxation ; Argentina ; Australia ; Austria ; Azerbaijan ; Brazil ; Canada ; Chile ; Colombia ; Costa Rica ; Czech Republic ; Estonia ; France ; Georgia ; Germany ; Greece ; Honduras ; Hungary ; Iceland ; Ireland ; Israel ; Italy ; Japan ; Korea, Republic of ; Mexico ; Netherlands ; New Zealand ; Norway ; South Africa ; Spain ; Sweden ; Switzerland ; United Kingdom ; United States ; Amtsdruckschrift ; Graue Literatur
    Abstract: First published in 2017, Fighting Tax Crime - The Ten Global Principles is the first comprehensive guide to fighting tax crimes. It sets out ten essential principles covering the legal, institutional, administrative, and operational aspects necessary for developing an efficient and effective system for identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers. This second edition addresses new challenges, such as tackling professionals who enable tax and white-collar crimes, and fostering international co-operation in the recovery of assets. Drawing on the experiences of jurisdictions in all continents, the report also highlights successful cases relating to the misuse of virtual assets, complex investigations involving joint task forces, and the use of new technology tools to fight tax crimes and other financial crimes. The Ten Global Principles are an essential element of the OECD’s Oslo Dialogue, a whole-of-government approach for fighting tax crimes and illicit financial flows. Alongside the policy document, the second edition is joined by 33 country chapters, detailing jurisdictions’ domestic tax crime enforcement frameworks as well as the progress made in implementing the Ten Global Principles. These chapters are available separately online.
    DOI: 10.1787/006a6512-en
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Latvia (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264945289
    Language: English
    Pages: 1 Online-Ressource (87 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Lettland ; Taxation ; Latvia ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Latvia, which is accompanied by a document addressing the implementation of best practices.
    DOI: 10.1787/5fb7733b-en
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Hungary (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264748842
    Language: English
    Pages: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Ungarn ; Taxation ; Hungary ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Hungary.
    DOI: 10.1787/a128f476-en
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  • 48
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    Building Agricultural Resilience to Natural Hazard-induced Disasters : Insights from Country Case Studies (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264911260 , 9789264348738 , 9789264752788
    Language: English
    Pages: 1 Online-Ressource (174 p.) , 21 x 28cm.
    Keywords: Katastrophenschutz ; Katastrophe ; Landwirtschaft ; Coping-Strategie ; Chile ; Italien ; Japan ; Namibia ; Neuseeland ; Türkei ; USA ; Agriculture and Food ; Environment ; Chile ; Italy ; Japan ; Namibia ; New Zealand ; Turkey ; United States
    Abstract: Natural hazard-induced disasters (NHID), such as floods, droughts, severe storms, and animal pests and diseases have significant, widespread and long-lasting impacts on agricultural sectors around the world. With climate change set to amplify many of these impacts, a “business-as-usual” approach to disaster risk management in agriculture cannot continue if we are to meet the challenges of agricultural productivity and sustainability growth, and sustainable development. Drawing from seven case studies – Chile, Italy, Japan, Namibia, New Zealand, Turkey and the United States – this joint OECD-FAO report argues for a new approach to building resilience to NHID in agriculture. It explores the policy measures, governance arrangements, on-farm strategies and other initiatives that countries are using to increase agricultural resilience to NHID, highlighting emerging good practices. It offers concrete recommendations on what more needs to be done to shift from coping with the impacts of disasters, to an ex ante approach that focuses on preventing and mitigating the impacts of disasters, helping the sector be better prepared to respond to disasters, and to adapt and transform in order to be better positioned for future disasters.
    DOI: 10.1787/49eefdd7-en
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Greece (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264911512
    Language: English
    Pages: 1 Online-Ressource (103 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Griechenland ; Taxation ; Greece ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Greece.
    DOI: 10.1787/3bb76f22-en
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  • 50
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    Czech Republic 2021 Energy Policy Review (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264400498
    Language: English
    Pages: 1 Online-Ressource (200 p.)
    Series Statement: IEA Energy Policy Reviews
    Keywords: 2021 ; Energiepolitik ; Tschechien ; Energy ; Czech Republic ; Graue Literatur
    Abstract: The International Energy Agency (IEA) regularly conducts in-depth peer reviews of the energy policies of its member countries. This process supports energy policy development and encourages the exchange of international best practices and experiences. Fossil fuels, notably coal, still dominate the energy and electricity generation mix of the Czech Republic, but new climate targets at the European level will make coal less and less competitive. Therefore, the question is no longer if, but when, coal will exit the country’s energy mix. To boost investor confidence and ensure adequate electricity generation up to 2030 and beyond, the government will need to establish a firm pathway for phasing out coal. The phase-out of coal use and mining also poses important economic and social challenges, which the government is currently addressing by providing support for the economic restructuring and fair transformation of mining areas. Although the Czech Republic has decoupled economic growth from energy consumption since 2009, the country’s energy intensity remains above the IEA average. This highlights the need to make energy efficiency the “first principle” of energy policy making. This report includes a series of recommendations to support the Czech Republic’s efforts to tackle these challenges and to meet its energy and climate goals.
    DOI: 10.1787/fd01b443-en
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    Schooling during a pandemic : the experience and outcomes of schoolchildren during the first round of COVID-19 lockdowns (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264579019 , 9789264366824 , 9789264955110
    Language: English
    Pages: 1 Online-Ressource (107 Seiten) , Diagramme
    Parallel Title: Erscheint auch als Thorn, William Schooling during a pandemic
    Keywords: OECD ; Schüler ; Schulbesuch ; Telearbeit ; Psychische Krankheit ; Coronavirus ; OECD-Staaten ; Mitgliedsstaaten ; Gesundheit ; COVID-19 ; Fernstudium ; Fernunterricht ; Lernen ; E-Learning ; Student ; Schüler ; Elternarbeit ; Schule ; Arbeitsbedingungen ; Internationaler Vergleich ; Education ; Social Issues/Migration/Health ; Employment ; Australia ; Belgium ; Canada ; Czech Republic ; Finland ; France ; Germany ; Ireland ; Italy ; Netherlands ; Switzerland ; United Kingdom ; United States
    Abstract: This report offers an initial overview of the available information regarding the circumstances, nature and outcomes of the education of schoolchildren during the first wave of COVID-19 lockdowns of March-April 2020. Its purpose is primarily descriptive: it presents information from high quality quantitative studies on the experience of learning during this period in order to ground the examination and discussion of these issues in empirical examples. Information is presented on three interrelated topics: the nature of the educational experience during the period of lockdowns and school closures; the home environment in which education took place for the vast majority of schoolchildren; the effects on the mental health and learning outcomes for children during this period. The data come primarily from 5 countries (France, Germany, Ireland, the United Kingdom and the United States) with additional information on some aspects for 6 additional countries (Australia, Belgium (Flanders), Canada, Finland, Italy and the Netherlands). This report will be of interest to policy makers, academics, education stakeholders and anyone interested in a first international empirical analysis of the effects of the pandemic on the lives and education of schoolchildren.
    DOI: 10.1787/1c78681e-en
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    The digital transformation of SMEs (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264367609 , 9789264906433 , 9789264697300
    Language: English
    Pages: 1 Online-Ressource (circa 275 Seiten) , Illustrationen
    Series Statement: OECD studies on SMEs and entrepreneurship
    Keywords: KMU ; Digitalisierung ; Organisatorischer Wandel ; OECD-Staaten ; Employment ; Finance and Investment ; Governance ; Science and Technology ; Industry and Services ; Graue Literatur
    Abstract: Despite potentially tremendous benefits, small and medium-sized enterprises (SMEs) lag in the digital transformation. Emerging technologies, as diverse as they are, offer a range of applications for them to improve performance and overcome the size-related limitations they face in doing business. However, SMEs must be better prepared, and stakes are high. SMEs make the most of the industrial fabric in many countries and regions, they create jobs (most jobs sometimes) and are the cement of inclusive and sustainable societies. The SME digital gap has increased inequalities among people, places and firms, and there are concerns that the benefits of the digital transformation could accrue to early adopters, further broadening these inequalities. Enabling SME digitalisation has become a top policy priority in OECD countries and beyond. The report looks at recent trends in SME digital uptake, including in the context of the COVID-19 crisis. It focuses on issues related to digital security, online platforms, blockchain ecosystems, and artificial intelligence. The report identifies opportunities, risks of not going digital, and barriers to adoption. It looks to concrete policy action taken worldwide to speed the SME transformation and raises a series of considerations to advance the SME digital policy agenda.
    DOI: 10.1787/bdb9256a-en
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    Improving the quality of non-formal adult learning : learning from European best practices on quality assurance (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264487208 , 9789264995642 , 9789264356665
    Language: English
    Pages: 1 Online-Ressource (52 Seiten) , Illustrationen
    Series Statement: Getting skills right
    Parallel Title: Erscheint auch als Improving the quality of non-formal adult learning
    Keywords: Erwachsenenbildung ; Qualitätsmanagement ; Erfolgsfaktor ; Europa ; Education ; Employment ; Graue Literatur
    Abstract: The COVID-19 crisis has reiterated the importance of adult learning and career guidance services as many adults have lost their jobs and now require upskilling and reskilling opportunities in order to keep pace with the rapidly evolving world of work. Yet, in order to achieve its positive gains, adult training needs to be of high quality and ensure successful learning experiences for all participants. This report therefore aims at supporting public authorities to enhance quality in the field of non-formal adult learning. It provides an overview of quality assurance systems across Europe, highlighting their implementation features, governance structures and success factors. Based on this analysis, the report develops a Quality Assurance in Adult Learning Decision Tree to support the decision-making process of governments that are planning reforms of their quality assurance systems.
    DOI: 10.1787/f1b450e1-en
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    Concentration and market power in the food chain (2021)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 68 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 151
    Keywords: Competition ; buyer power ; profit margins ; unfair trading practices ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Concerns about market power and competition in the agri-food sector are widespread, with commentators regularly suggesting that farmers are in a structurally weaker position than other actors, who therefore benefit at their expense. The evidence reviewed in this paper indicates that downstream segments of agri-food chains are indeed typically more concentrated than farm-level production. Nevertheless, while competition problems were found in some instances, the current evidence does not support the claim that stronger actors in the chain systematically abuse their stronger position at the expense of farmers. An in-depth understanding of how value chains are organised is essential, as many widely used indicators provide little relevant information. In many areas, further research would be welcome, as current evidence does not cover all countries and sectors equally well.
    DOI: 10.1787/3151e4ca-en
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    Socio-economic and demographic aspects of food security and nutrition (2021)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 68 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 150
    Keywords: Ernährungssicherung ; Ernährungsverhalten ; Soziale Schicht ; Körpergewicht ; Indigene Völker ; Coronavirus ; Obesity ; COVID-19 ; Indigenous Peoples ; food banks ; food marketing ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: In OECD countries, socio-economically disadvantaged groups tend to consume less nutritious food, leading to suboptimal health outcomes, including obesity. Contributing factors include low levels of income and education; time-poor single parent households; and the prevalence and accessibility of fast food restaurants. More broadly, food insecurity also remains a problem in OECD countries, with Indigenous Peoples being particularly vulnerable. Foodbanks run by non-governmental organisations provide emergency food assistance, sometimes using food recovered as part of food waste policies; however, the sustainability of this approach is contested. Understanding the role that socio-economic and demographic factors play in determining household food purchases and consumption is limited by inadequate and irregular food data collection, including on the prevalence of food insecurity. Lack of data is also hampering evaluation of the effectiveness of policies in addressing the needs of particular socio-economic and demographic groups.
    DOI: 10.1787/49d7059f-en
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    Misuse of containerized maritime shipping in the global trade of counterfeits (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264647381 , 9789264438088 , 9789264498280
    Language: English
    Pages: 1 Online-Ressource (circa 81 Seiten) , Illustrationen
    Series Statement: Illicit trade
    Keywords: Containerverkehr ; Container ; Illegaler Handel ; Frachtschifffahrt ; Schifffahrt ; Governance ; Transport ; Trade ; Graue Literatur
    Abstract: The report provides empirical evidence about the misuse of container ships in international trade in counterfeits. It also suggests the main routes of trade with containers polluted with illicit trade. Finally, the report also outlines the economic landscape for containerized maritime transport and investigates policy gaps that enable its misuse by criminals in illicit trade.
    DOI: 10.1787/e39d8939-en
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    Making dispute resolution more effective - MAP peer review report; Saint Kitts and Nevis (stage 1) (2021)
    Paris : OECD Publishing
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    ISBN: 9789264337978
    Language: English
    Pages: 1 Online-Ressource (circa 61 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; St. Kitts und Nevis ; OECD-Staaten ; G20-Staaten ; Taxation ; Saint Kitts and Nevis ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Saint Kitts and Nevis.
    DOI: 10.1787/010c39fa-en
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    Making dispute resolution more effective - MAP peer review report; United Arab Emirates (stage 1) (2021)
    Paris : OECD Publishing
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    ISBN: 9789264995154
    Language: English
    Pages: 1 Online-Ressource (circa 77 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Vereinigte Arabische Emirate ; OECD-Staaten ; G20-Staaten ; Taxation ; United Arab Emirates ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by the United Arab Emirates.
    DOI: 10.1787/ea6c9295-en
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    Policies for the future of farming and food in Norway (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264517752 , 9789264726819 , 9789264706958
    Language: English
    Pages: 1 Online-Ressource (circa 239 Seiten) , Illustrationen
    Series Statement: OECD agriculture and food policy reviews
    Keywords: Agrarpolitik ; Ernährungssicherung ; Norwegen ; Agriculture and Food ; Norway ; Graue Literatur
    Abstract: Norway is performing unevenly across its four agricultural policy objectives. While Norway enjoys a high level of food security and is meeting its aim of maintaining agricultural production across the country, both environmental performance and the efficient creation of value added along the food chain are compromised by support policies linked to production levels. Support to producers relative to gross farm receipts is the highest among OECD countries, with 59% of farmers’ revenues coming from government support. Only 3% of total support to agriculture is dedicated to research and innovation. Moreover, while Norway has strong public research institutions and well-designed tax deductions, the private sector lacks the right policy incentives to innovate. This review proposes a new policy approach, centred around innovations that would enable Norway to achieve its objectives and improve the productivity, sustainability and resilience of its agro-food sector. Specific recommendations include increasing the responsiveness of the sector to markets, giving farmers greater flexibility in making production decisions, placing greater emphasis on agri-environmental outcomes, and increasing the role of the private sector in research and innovation.
    DOI: 10.1787/20b14991-en
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    Perspectives on decentralisation and rural-urban linkages in Korea (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264382343 , 9789264502109 , 9789264619395
    Language: English
    Pages: 1 Online-Ressource (circa 151 Seiten) , Illustrationen
    Series Statement: OECD rural studies
    Keywords: Dezentralisierung ; Stadt-Land-Beziehungen ; Südkorea ; Governance ; Urban, Rural and Regional Development ; Korea, Republic of ; Graue Literatur
    Abstract: The economic development of Korea is widely considered as a success story. Yet, as the country joins the ranks of the world’s most advanced economies, its rapid pace of development has not fully reached every part of its territory. The pace of urbanisation, particularly around Seoul, has placed mounting pressure on the capital’s quality of life, while in rural regions the country’s success has felt distant. To address these regional disparities, successive governments have pursued a policy of balanced national development, with major initiatives aimed at spreading economic opportunities throughout the country while at the same time transferring authority and resources to regional and local governments, to increasingly empower them to navigate their own path forward. This study takes stock of these efforts in the context of rural development and finds evidence of progress in several areas, yet opportunities remain in others. The study includes advice and recommendations on multi-level governance, rural-urban linkages and other issues drawn from the experience of OECD countries on how Korea’s efforts in pursuit of inclusive growth may be further strengthened to improve the well-being of the country's rural regions.
    DOI: 10.1787/a3c685a7-en
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    Man enough? : measuring masculine norms to promote women’s empowerment (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264707054 , 9789264763685 , 9789264554221
    Language: English
    Pages: 1 Online-Ressource (circa 92 Seiten) , Illustrationen
    Series Statement: Social institutions and gender index
    Keywords: Social Issues/Migration/Health ; Development ; Graue Literatur
    Abstract: Masculinities can either support or hinder women’s empowerment and greater gender equality. However, a lack of consistent and comparable data hinders efforts to understand and assess harmful, restrictive masculinities. This report identifies and describes ten norms of restrictive masculinities to be urgently addressed within the political, economic and private spheres. Alongside these norms the report highlights gender-equitable alternatives, which support women’s empowerment in practice. By mapping available and ideal indicators, the report provides a roadmap for efforts to measure changing norms of masculinities. In doing so, this report aims to support policies to transform masculinities by facilitating the creation of more and better data on masculine norms.
    DOI: 10.1787/6ffd1936-en
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    Toolkit for water policies and governance : converging towards the OECD Council Recommendation on Water (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264876484 , 9789264371026 , 9789264417663
    Language: English
    Pages: 1 Online-Ressource (circa 135 Seiten) , Illustrationen
    Keywords: Wasserpolitik ; Wasserversorgung ; OECD-Staaten ; Agriculture and Food ; Environment ; Urban, Rural and Regional Development ; Development ; Graue Literatur
    Abstract: The Toolkit for Water Policies and Governance compiles policies, governance arrangements and related tools that facilitate the design and implementation of water management practices in line with the OECD Council Recommendation on Water. It is designed to inspire and support countries which have either adhered to, are considering adhering to, or aim to converge towards the OECD standard. The Recommendation was unanimously adopted by the OECD Council in December 2016. The adoption marked the outcome of a two-year consultation process with delegates from ministries active in the fields of agriculture, development assistance, environment, public governance, regional development, and regulatory policy, as well as with relevant stakeholders (the business sector, trade unions, environmental organisations) and the OECD Water Governance Initiative. The Recommendation puts forward an international standard with high-level policy guidance on a range of topics relevant for the management of water resources and delivery of water services. The areas covered include managing water quantity, water risks and disasters, improving water quality, ensuring good water governance as well as sustainable finance, investment and pricing for water services. The practices reported in the toolkit have been compiled by the OECD Secretariat, in close consultation with delegates from adhering countries. Regular updates will be made available.
    DOI: 10.1787/ed1a7936-en
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    Conflict networks in North and West Africa (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264455900
    Language: English
    Pages: 1 Online-Ressource (circa 164 Seiten) , Illustrationen
    Series Statement: West African studies
    Keywords: Konflikt ; Gewalt ; Netzwerk ; Militärische Intervention ; Politische Instabilität ; Öffentliche Sicherheit ; Nordafrika ; Westafrika ; Development ; Graue Literatur
    Abstract: Conflicts in North and West Africa have become more violent and widespread than in the past. They have also become more difficult to resolve due to the complex relationships between a growing number of belligerents with diverging agendas. Building on a dataset of more than 36 000 violent events over a 23‑year period and three case studies (Lake Chad, Central Sahel and Libya), this report maps conflict networks and the evolution of rivalries and alliances in 21 North and West African countries. It applies an innovative approach, Dynamic Social Network Analysis, to explain the types and evolution of relationships across actors in conflict. Finally, the report analyses the impact of military interventions on the re‑composition of violent groups and the shifting nature of insecurity. This new analysis, based on temporal and spatial approaches contributes to the creation of strategies that will ensure long‑term political stability and serves as a reminder that there is a need for co‑ordinated regional approaches and place‑based policies.
    DOI: 10.1787/896e3eca-en
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    Young people with migrant parents (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264941564 , 9789264413566 , 9789264764309
    Language: English
    Pages: 1 Online-Ressource (circa 84 Seiten) , Illustrationen
    Series Statement: Making integration work
    Keywords: Migranten ; Jugendliche ; Kinder ; Eltern ; Einwanderung ; Soziale Integration ; OECD-Staaten ; Social Issues/Migration/Health ; Graue Literatur
    Abstract: The OECD series Making Integration Work summarises, in a non-technical way, the main issues surrounding the integration of immigrants and their children into their host countries. Each volume presents concrete policy lessons for its theme, along with supporting examples of good practices and comparisons of the migrant integration policy frameworks in different OECD countries. This fourth volume explores the integration of young people with migrant parents, a diverse and growing cohort of youth in the OECD area.
    DOI: 10.1787/6e773bfe-en
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    Teachers and leaders in vocational education and training (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264545458 , 9789264390027 , 9789264367715
    Language: English
    Pages: 1 Online-Ressource (circa 192 Seiten) , Illustrationen
    Series Statement: OECD reviews of vocational education and training
    Parallel Title: Erscheint auch als Teachers and leaders in vocational education and training
    Keywords: Berufsbildung ; Lehrkräfte ; OECD-Staaten ; Education ; Employment ; Science and Technology ; United Kingdom ; United States ; Graue Literatur
    Abstract: Vocational education and training (VET) plays a central role in preparing young people for work, developing the skills of adults and responding to the labour-market needs of the economy. Teachers and leaders in VET can have an immediate and positive influence on learners’ skills, employability and career development. However, when compared to general academic programmes, there is limited evidence on the characteristics of teachers and institutional leaders in VET and the policies and practices of attracting and preparing them. VET teachers require a mix of pedagogical skills and occupational knowledge and experience, and need to keep these up to date to reflect changing skill needs in the labour market and evolving teaching and learning environments. This report fills the knowledge gap on teachers and leaders in VET, and produces new insights into what strategies and policies can help develop and maintain a well-prepared workforce. It zooms in on VET teacher shortages; strategies for attracting and retaining teachers; initial training and professional development opportunities for teachers; the use of innovative technologies and pedagogical strategies; and the important role of institutional leaders and strategies for better preparing and supporting them.
    DOI: 10.1787/59d4fbb1-en
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    Good regulatory practices and co-operation in trade agreements : A historical perspective and stocktaking (2021)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (59 p.)
    Series Statement: OECD Regulatory Policy Working Papers no.14
    Keywords: Governance ; Trade ; Australia ; Brazil ; Brunei Darussalam ; Canada ; Chile ; Colombia ; Japan ; Mexico ; New Zealand ; Peru ; Singapore ; United States ; Viet Nam
    Abstract: This paper presents a stocktaking of standalone chapters in trade agreements dedicated to good regulatory practices and international regulatory co-operation. While standalone regulatory policy chapters in trade agreements remain a new development, they signal countries’ increasing interest in elevating the visibility and ambition of regulatory policy, in line with their commitments in the 2012 OECD Recommendation of the Council on Regulatory Policy and Governance and the 2005 APEC-OECD Integrated Checklist on Regulatory Reform. Still, the level of ambition of these chapters varies widely depending on the state of play of regulatory policy in trading partners. By comparing the main substantive and structural features of these chapters, this stocktaking aims to inform the development of similar chapters in future trade agreements.
    DOI: 10.1787/cf520646-en
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Chile (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264348653
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Chile ; Taxation ; Chile ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Chile.
    DOI: 10.1787/1c650976-en
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    Data for Development Profiles : Official Development Assistance for Data and Statistical Systems (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264597846 , 9789264337947 , 9789264333444
    Language: English
    Pages: 1 Online-Ressource (166 p.) , 21 x 28cm.
    Keywords: Entwicklungshilfe ; Statistische Methode ; Entwicklungsländer ; Development ; Australia ; Canada ; Denmark ; Italy ; Japan ; Korea, Democratic People's Republic of ; Norway ; Poland ; Portugal ; Sweden ; Switzerland ; United Kingdom ; United States
    Abstract: Sound and timely data and statistics are essential for designing better policies for better lives. When the right data are available and used by policy makers, they play a crucial role in managing crises, as revealed during the COVID-19 pandemic. They are also indispensable for transparent and accountable delivery of policies and services and to guide business and investment decisions in line with the Sustainable Development Goals (SDGs). The first 2021 edition of the OECD’s Data for Development Profiles is a unique source of information and insights on how members of the Development Co-operation Committee (DAC) allocate official development assistance (ODA) to statistical capacity development and strengthening data ecosystems in low and middle income countries. By providing a comprehensive overview of members’ data and statistical policy priorities, strategies, funding, delivery modalities and partnerships, the profiles serve as a baseline for co-ordinating international support and highlight ways forward for greater impact and effectiveness.
    DOI: 10.1787/84baa8f3-en
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    Making Dispute Resolution More Effective – MAP Peer Review Report, India (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264999343
    Language: English
    Pages: 1 Online-Ressource (130 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Indien ; Taxation ; India ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by India.
    DOI: 10.1787/cc6e7579-en
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Ireland (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264539396
    Language: English
    Pages: 1 Online-Ressource (91 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Irland ; Taxation ; Ireland ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Ireland.
    DOI: 10.1787/e0c46317-en
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    Digital opportunities for demand-side policies to improve consumer health and the sustainability of food systems (2021)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (circa 41 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 148
    Keywords: Obesity ; behavioral insights ; food waste labelling ; dietary intake surveys ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Digital tools and technologies can assist governments to improve consumer health and the sustainability of food systems. These tools can be used to encourage consumers to buy healthy and nutritious foods and foods produced through sustainable farming practices, as well as to reduce asymmetries of food labelling schemes. They also contribute to more effective food data collection systems that can inform policy decisions, including by combining commercial sales information with national dietary intake survey data. Given the diverse approaches to adopting these digital tools, there is scope for cross-country learning. Current use of digital technologies by some governments ‒ from national dietary guideline websites to dedicated mobile apps ‒ can serve as references for other countries that seek to develop their own digital programmes. While these tools offer useful mechanisms for advancing policy objectives, they will need to be carefully designed to maximisetheir effectiveness and regularly evaluated to avoid excess cost and duplication.
    DOI: 10.1787/bec87135-en
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    Making dispute resolution more effective - MAP peer review report; Qatar (stage 1) (2021)
    Paris : OECD Publishing
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    ISBN: 9789264508422
    Language: English
    Pages: 1 Online-Ressource (circa 74 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Katar ; OECD-Staaten ; G20-Staaten ; Taxation ; Qatar ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Qatar.
    DOI: 10.1787/9dcb28be-en
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    Making dispute resolution more effective - MAP peer review report; Bahrain (stage 1) (2021)
    Paris : OECD Publishing
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    ISBN: 9789264979987
    Language: English
    Pages: 1 Online-Ressource (circa 58 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Bahrain ; OECD-Staaten ; G20-Staaten ; Taxation ; Bahrain ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Bahrain.
    DOI: 10.1787/b178f2ef-en
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    Towards improved retirement savings outcomes for women (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264433076 , 9789264374560 , 9789264873148
    Language: English
    Pages: 1 Online-Ressource (circa 157 Seiten) , Illustrationen
    Keywords: Rentenfinanzierung ; Geschlechterdiskriminierung ; Rentenpolitik ; OECD-Staaten ; Finance and Investment ; Graue Literatur ; Fallstudie
    Abstract: Labour market inequalities are well-known to be the main drivers of the gender pension gap. This publication focuses on helping governments find solutions for retirement savings arrangements that do not further exacerbate these inequalities. This study first analyses why the gender pension gap exists and sheds light on some of the behavioural and cultural factors that contribute to these inequalities. Country case studies assess how demographics, labour markets and other factors may affect gaps in pension coverage, assets and entitlements. The study then explores how the design of retirement savings plans affects men and women differently. Finally, it provides policy options to improve retirement savings outcomes for women and to help close the gender pension gap.
    DOI: 10.1787/f7b48808-en
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    Applying evaluation criteria thoughtfully (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264984028 , 9789264605473 , 9789264608740
    Language: English
    Pages: 1 Online-Ressource (circa 84 Seiten) , Illustrationen
    Keywords: Entwicklungshilfe ; Bewertung ; Theorie ; Development ; Graue Literatur
    Abstract: Relevance, coherence, effectiveness, efficiency, impact, and sustainability are widely used evaluation criteria, particularly in international development co-operation. They help to determine the merit or worth of various interventions, such as strategies, policies, programmes or projects. This guidance aims to help evaluators and others to better understand those criteria, and improve their use. It starts by describing what they are, and how they are meant to be used. Then the definitions and concepts underpinning each criterion are explained. Finally, examples provide the reader with concrete ideas for using them. The criteria were originally laid out in the early 2000s by the Network on Development Evaluation (EvalNet) of the OECD Development Assistance Committee (DAC). Although they have been widely used in evaluation, and beyond, this document is the first to comprehensively explore the concepts in detail, explain their intended use and offer practical guidance. It captures current thinking and best practice in evaluation, drawing on the inputs of internationally renowned evaluation experts from EvalNet and beyond.
    DOI: 10.1787/543e84ed-en
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    Strengthening climate resilience : guidance for governments and development co-operation (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264415133 , 9789264667068 , 9789264388758
    Language: English
    Pages: 1 Online-Ressource (circa 190 Seiten) , Illustrationen
    Keywords: Klimaschutz ; Klimawandel ; Internationale Umweltpolitik ; Entwicklungshilfe ; Entwicklungsländer ; Environment ; Development ; Graue Literatur
    Abstract: This guidance provides a tool governments and development co-operation can draw on in their efforts to strengthen the resilience of human and natural systems to the impacts of climate change. It highlights three aspirations to consider when planning and implementing action to build climate resilience (country ownership; inclusiveness; and environmental and social sustainability). The guidance also outlines four mechanisms (governance; sector-level approaches; finance; and monitoring, evaluation and learning) and three enablers (data and information; capacity; and technologies) in support of climate resilience, proposing concrete actions in the form of checklists.
    DOI: 10.1787/4b08b7be-en
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    Towards improved and comparable productivity statistics : a set of recommendations for statistical policy (2021)
    Paris : OECD Publishing
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    Language: English
    Pages: 1 Online-Ressource (circa 132 Seiten) , Illustrationen
    Keywords: Produktivität ; Messung ; Statistische Methode ; Economics ; Graue Literatur
    Abstract: This report, published in the 60th anniversary of the Asian Productivity Organization (APO) and the Organisation for Economic Co-operation and Development (OECD), is the first outcome of their collaboration to develop improved and more comparable productivity statistics across APO and OECD member economies. It explores current practices and challenges in productivity measurement and provides recommendations to National Productivity Organisations (NPOs), National Statistics Offices (NSOs), and other agencies involved in the compilation and analysis of productivity statistics in APO member economies to improve measurement and cross-country comparability.
    DOI: 10.1787/1ae0ec74-en
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    Water governance in Peru (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264429888 , 9789264581708 , 9789264330924
    Language: English
    Pages: 1 Online-Ressource (circa 195 Seiten) , Illustrationen
    Series Statement: OECD studies on water
    Keywords: Wasserpolitik ; Wasserversorgung ; Wasserwirtschaft ; Peru ; Environment ; Peru ; Graue Literatur
    Abstract: While COVID 19 has hit Peru particularly hard, with about 1.4 million cases as of March 2021, the pandemic further emphasised the importance of water and sanitation for health, the environment and the economy. The country is not yet on track to meet the targets of SDG 6 “Clean water and sanitation” by 2030, with 3 million Peruvians (9.2% of the population) lacking access to water services and 8.2 million Peruvians (25.2%) lacking access to sewerage services, and a large urban rural divide. In addition, between 2000 and 2020, floods affected an estimated 4.43 million people, while inadequate management of solid waste and some economic activities are amongst the causes of water pollution, leading to severe public health issues, and social conflicts. In the face of climate change and demographic growth, strengthening water governance in Peru is key for long term water security improvements. The report provides an analysis of water governance in the country and policy recommendations to: strengthen the multi sectoral approach to water; improve the use of economic instruments to protect and sustainably use water resources, its sources and related ecosystem services; and strengthen regulatory conditions to improved access to safe drinking water and sanitation in urban and rural areas.
    DOI: 10.1787/568847b5-en
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    Water governance in Cape Town, South Africa (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264330276 , 9789264327825 , 9789264439856
    Language: English
    Pages: 1 Online-Ressource (circa 140 Seiten) , Illustrationen
    Series Statement: OECD studies on water
    Keywords: Wasserpolitik ; Wasserversorgung ; Wasserwirtschaft ; Kapstadt ; Südafrika ; Environment ; South Africa ; Graue Literatur
    Abstract: In 2018, the city of Cape Town, South Africa, was close to the “Day Zero”, requiring all taps to be shut off and citizens to fetch a daily 25 litre per person. Though the day-zero was avoided, it is estimated that, at the current rate, South Africa will experience a 17% water deficit by 2030 if no action is taken to respond to existing trends. Lessons learned during that drought crisis have been valuable for the city to manage the short-term COVID-19 implications and design long-term solutions towards greater water resilience. As a result of a multi-stakeholder policy dialogue involving 100+ stakeholders from the city of Cape Town and South Africa, this report assesses key water risks and governance challenges in Cape Town, and provides policy recommendations towards more effective, efficient and inclusive water management building on the OECD Principles on Water Governance. In particular, the report calls for strengthening integrated basin governance, transparency, integrity, stakeholder engagement, capacities at all levels of government, financial sustainability and for advancing the water allocation reform to better manage trade-offs across multiple users.
    DOI: 10.1787/a804bd7b-en
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  • 80
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    New perspectives on well-being and global inequality since 1820 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264403154 , 9789264545175 , 9789264315570
    Language: English
    Pages: 1 Online-Ressource (circa 267 Seiten) , Illustrationen
    Series Statement: How was life? volume II
    Series Statement: How was life?
    Keywords: 1820-2010 ; Lebensqualität ; Wirtschaftslage ; Soziale Lage ; Einkommensverteilung ; Soziale Ungleichheit ; Geschichte ; Welt ; Social Issues/Migration/Health ; Development ; Graue Literatur
    Abstract: How was life in 1820, and how has it changed since then? This question, which was at the core of How Was Life? Global Well-being since 1820, published by the OECD in 2014, is addressed by this second volume based on a broader perspective. How Was Life? New Perspectives on Well-being and Global Inequality since 1820, presents new estimates of working hours, biodiversity loss, social spending and GDP (accounting for the 2011 round on purchasing power parities) as well as measures of inequalities in wealth, longevity and educational attainment, gender disparities and extreme poverty. A final chapter synthesises the historical evidence included both in the current and previous volume of How Was Life? through composite measures of the average well-being performance of each country, and of different within-country inequality measures. As was the case for the previous volume, this book combines both a historical and a global perspective, presenting estimates since 1820 for 25 major countries and 8 world regions. While this evidence sometimes relies on partial and limited evidence, each chapter in this book assesses the quality of the data used and identifies areas for further historical research. This second volume of How Was Life? is the product of collaboration between the OECD and the OECD Development Centre, on one side, and a group of economic historians gathered around the CLIO-INFRA and Maddison projects, on the other. The historical evidence included in the report is organised around dimensions of well-being that mirror those used by the OECD in its report How’s Life?
    DOI: 10.1787/3d96efc5-en
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    Career guidance for adults in Latin America (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264385092 , 9789264322370 , 9789264841161
    Language: English
    Pages: 1 Online-Ressource (circa 88 Seiten) , Illustrationen
    Series Statement: Getting skills right
    Parallel Title: Erscheint auch als Career guidance for adults in Latin America
    Keywords: Berufsberatung ; Erwerbsverlauf ; Karriereplanung ; Lateinamerika ; Education ; Employment ; Argentina ; Brazil ; Chile ; Mexico ; Graue Literatur
    Abstract: Career guidance for adults is a fundamental lever to help adults successfully navigate constantly evolving labour markets. As labour markets in Latin America are hit hard by the COVID-19 pandemic and mega trends such as globalisation and digitalisation continue to impact labour demand, support is urgently needed. Millions of adults have lost their jobs and need to identify new career options. However, career guidance for adults is still rare in Latin America. More common are vocational guidance programmes for young people, or labour intermediation services for adults. This report analyses career guidance initiatives for adults in four Latin American countries (Argentina, Brazil, Chile and Mexico). It emphasises the need to establish career guidance higher up on the policy agenda of the region. Lessons are drawn on how to strengthen the coverage and inclusiveness of career guidance, provision and service delivery, quality and impact, as well as governance and funding. The findings build on information collected through the 2020 Survey of Career Guidance for Adults (SCGA), an online survey of adults’ experience with career guidance.
    DOI: 10.1787/4eaf4996-en
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    SIGI 2021 regional report for Southeast Asia (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264534940 , 9789264501379 , 9789264886780
    Language: English
    Pages: 1 Online-Ressource (circa 134 Seiten) , Illustrationen
    Series Statement: Social Institutions and Gender Index
    Keywords: Sozialer Indikator ; Geschlechterdiskriminierung ; Soziale Norm ; Institutionenökonomik ; Südostasien ; Social Issues/Migration/Health ; Development ; Graue Literatur
    Abstract: Achieving gender equality and tackling discriminatory laws, social norms and practices set a direct path toward a more inclusive economy and society. The SIGI 2021 Regional Report for Southeast Asia provides new evidence-based analysis on the setbacks and progress in achieving gender equality between 2014 and 2019 in 11 countries. The report uncovers the discrimination women face within social institutions in various dimensions; in the family and household context, in relation to physical integrity and access to productive and financial resources, as well within the political and civil spheres. The SIGI 2021 Regional Report for Southeast Asia explores the interaction between women’s empowerment and discriminatory social institutions by looking specifically at four core areas – health, education, the economic dimension and decision making. It also unveils the cost of discriminatory social institutions for Southeast Asian countries and the socio-economic consequences of the COVID-19 crisis for women and girls. Building on the regional analysis of how discriminatory social institutions continue to hinder efforts toward SDG 5, the report provides a set of policy recommendations to enhance governments’ efforts to deliver on their gender equality commitments by 2030.
    DOI: 10.1787/236f41d0-en
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    OECD skills strategy Kazakhstan : assessment and recommendations (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264584105
    Language: English
    Pages: 1 Online-Ressource (181 Seiten)
    Edition: Electronic reproduction; Available in PDF format
    Series Statement: OECD Skills Studies
    Parallel Title: Erscheint auch als OECD skills strategy Kazakhstan
    Keywords: Bildungspolitik ; Qualifikation ; Weiterbildung ; Erwachsenenbildung ; Kasachstan ; Education ; Employment ; Kazakhstan ; Graue Literatur
    Abstract: Improving the activation of skills of vulnerable populations in Kazakhstan -- Fostering participation in adult learning of all forms in Kazakhstan -- Key insights and recommendations for Kazakhstan -- Strengthening the governance of the skills system in Kazakhstan -- Abbreviations and acronyms -- Building an effective skills information system in Kazakhstan -- Executive summary -- Engagement -- Foreword.
    Abstract: Skills are the key to shaping a better future and central to the capacity of countries and people to thrive in an increasingly interconnected and rapidly changing world. Megatrends such as globalisation, technological advances and demographic change are reshaping work and society, generating a growing demand for higher levels of skills and new sets of skills.OECD Skills Strategy projects provide a strategic and comprehensive approach to assess countries’ skills challenges and opportunities and help them build more effective skills systems. The OECD works collaboratively with countries to develop policy responses that are tailored to each country’s specific skills needs. The foundation of this approach is the OECD Skills Strategy Framework, which allows for an exploration of what countries can do better to: 1) develop relevant skills over the life course; 2) use skills effectively in work and in society; and 3) strengthen the governance of the skills system.This report, OECD Skills Strategy Kazakhstan: Assessment and Recommendations, identifies opportunities and makes recommendations to improve the activation of skills of vulnerable populations, foster greater participation in adult learning of all forms, build an effective skills information system, and strengthen the governance of skills policies in Kazakhstan
    Note: Electronic reproduction; Available in PDF format
    DOI: 10.1787/39629b47-en
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    Making Dispute Resolution More Effective – MAP Peer Review Report, South Africa (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264811447
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Südafrika ; Taxation ; South Africa ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by South Africa.
    DOI: 10.1787/bdae3e57-en
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  • 85
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Australia (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264725003
    Language: English
    Pages: 1 Online-Ressource (104 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Australien ; Taxation ; Australia ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Australia, which is accompanied by a document addressing the implementation of best practices.
    DOI: 10.1787/da7fc990-en
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    Azerbaijan 2021 Energy Policy Review (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264317611
    Language: English
    Pages: 1 Online-Ressource (160 p.)
    Series Statement: IEA Energy Policy Reviews
    Keywords: 2021 ; Energiepolitik ; Aserbaidschan ; Energy ; Graue Literatur
    Abstract: Oil and gas continue to dominate Azerbaijan’s economy and provide most of its export and government revenue. While these resources have sharply raised the country’s living standards since the late 1990s and remain plentiful, the long-term outlook for this economic model is uncertain. Oil production is declining and major oil and gas importing countries have pledged to reduce greenhouse gas emissions to net-zero by mid-century, implying little demand three decades from now for oil or gas without carbon capture and storage. This report assesses the energy sector and related economic challenges facing Azerbaijan. It proposes several ways to respond by increasing the efficiency and diversity of domestic energy supply and use. The overriding recommendation is a gradual transition to competitive markets with significant private sector participation and energy prices that reflect the cost of production. The withdrawal of subsidies should be accompanied by support measures for those most in need. Such a transition would attract new market entrants and new investments, helping to develop Azerbaijan’s significant solar and wind potential, and limiting greenhouse gas emissions. These recommendations are in line with efforts already underway in Azerbaijan. Prompted by the oil price shock in 2014-15, the government has recently drafted proposals for electricity and gas market reforms, as well as laws on energy efficiency and renewable energy. The country’s first specific energy strategy is also nearing completion. The report encourages Azerbaijan to move swiftly to adopt all these proposals and implement them effectively to ensure secure and sustainable energy in the future.
    DOI: 10.1787/90fa056d-en
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Lithuania (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264753440
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Litauen ; Taxation ; Lithuania ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Lithuania.
    DOI: 10.1787/692bef12-en
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Turkey (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264400108
    Language: English
    Pages: 1 Online-Ressource (93 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Türkei ; Taxation ; Turkey ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Turkey.
    DOI: 10.1787/6dd47527-en
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  • 89
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Estonia (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264836518
    Language: English
    Pages: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Estland ; Taxation ; Estonia ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Estonia.
    DOI: 10.1787/332796fc-en
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  • 90
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Mexico (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264598973
    Language: English
    Pages: 1 Online-Ressource (108 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Mexiko ; Taxation ; Mexico ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard of Mexico.
    DOI: 10.1787/26bc3948-en
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Slovenia (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264529380
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Slowenien ; Taxation ; Slovenia ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Slovenia.
    DOI: 10.1787/27a608bc-en
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    Making Dispute Resolution More Effective – MAP Peer Review Report, Japan (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264970731
    Language: English
    Pages: 1 Online-Ressource (116 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Japan ; Taxation ; Japan ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Japan, which is accompanied by a document addressing the implementation of best practices.
    DOI: 10.1787/e3d454fd-en
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    Making Dispute Resolution More Effective – MAP Peer Review Report, The Slovak Republic (Stage 2) : Inclusive Framework on BEPS: Action 14 (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264582712
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; OECD-Staaten ; G20-Staaten ; Slowakei ; Taxation ; Slovak Republic ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by The Slovak Republic.
    DOI: 10.1787/df4ca02e-en
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    Green budget tagging : introductory guidance & principles (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264722309 , 9789264547780 , 9789264746046
    Language: English
    Pages: 1 Online-Ressource (circa 67 Seiten) , Illustrationen
    Keywords: Haushaltsplanung ; Öffentlicher Haushalt ; Umweltpolitik ; Umweltstandard ; OECD-Staaten ; Environment ; Finance and Investment ; Governance ; Graue Literatur
    Abstract: Green budget tagging can be a useful tool in an overall approach to green budgeting. This introductory guidance was developed by the OECD under the Paris Collaborative on Green Budgeting in collaboration with institutional partners working under Helsinki Principle 4 of the Coalition of Finance Ministers for Climate Action (IADB, IMF, UNDP, World Bank) and draws lessons from existing country practices. It was informed by a series of round-table events with countries implementing green budget tagging. The document aims to provide high-level guidance in relation to designing, implementing and improving green budget tagging.
    DOI: 10.1787/fe7bfcc4-en
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    Making dispute resolution more effective - MAP peer review report; Aruba (stage 1) (2021)
    Paris : OECD Publishing
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    ISBN: 9789264639294
    Language: English
    Pages: 1 Online-Ressource (circa 58 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Aruba ; OECD-Staaten ; G20-Staaten ; Taxation ; Aruba ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Aruba.
    DOI: 10.1787/6b75f20f-en
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    Making dispute resolution more effective - MAP peer review report; Thailand (stage 1) (2021)
    Paris : OECD Publishing
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    ISBN: 9789264610767
    Language: English
    Pages: 1 Online-Ressource (circa 74 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Thailand ; OECD-Staaten ; G20-Staaten ; Taxation ; Thailand ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Thailand.
    DOI: 10.1787/b20477e3-en
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    Making dispute resolution more effective - MAP peer review report; Oman (stage 1) (2021)
    Paris : OECD Publishing
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    ISBN: 9789264868090
    Language: English
    Pages: 1 Online-Ressource (circa 68 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Oman ; OECD-Staaten ; G20-Staaten ; Taxation ; Oman ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Oman.
    DOI: 10.1787/19b019f8-en
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    Making dispute resolution more effective - MAP peer review report; Viet Nam (stage 1) (2021)
    Paris : OECD Publishing
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    ISBN: 9789264452015
    Language: English
    Pages: 1 Online-Ressource (circa 74 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: 2019 ; Doppelbesteuerung ; Konfliktregelung ; Befragung ; Vietnam ; Taxation ; Viet Nam ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Viet Nam.
    DOI: 10.1787/417776da-en
    URL: kostenfrei
    URL: kostenfrei
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  • 99
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    Making dispute resolution more effective - MAP peer review report; Barbados (stage 1) (2021)
    Paris : OECD Publishing
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    ISBN: 9789264465879
    Language: English
    Pages: 1 Online-Ressource (circa 70 Seiten) , Illustrationen
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Barbados ; OECD-Staaten ; G20-Staaten ; Taxation ; Barbados ; Amtsdruckschrift ; Graue Literatur
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 1 peer monitoring of the implementation of the Action 14 Minimum Standard by Barbados.
    DOI: 10.1787/edf96ece-en
    URL: kostenfrei
    URL: kostenfrei
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    MPI Ethno. Forsch.
  • 100
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    Decentralisation and regionalisation in Bulgaria : towards balanced regional development (2021)
    Paris : OECD Publishing
    Details
    ISBN: 9789264675025 , 9789264830783 , 9789264667877
    Language: English
    Pages: 1 Online-Ressource (circa 214 Seiten) , Illustrationen
    Series Statement: OECD multi-level governance studies
    Keywords: Dezentralisierung ; Regionalentwicklung ; Regionalpolitik ; Bulgarien ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Bulgaria ; Graue Literatur
    Abstract: Bulgaria has made solid progress in its territorial governance and socio-economic development. Yet, it has not been able to counteract large and increasing territorial disparities. Doing so will require addressing remaining structural challenges that may be limiting further transformation, government performance and regional resilience. It will also depend on shifting from a centrally-designed approach to regional development policy to one that incorporates subnational input and carefully considers regional specificities. Such a shift, coupled with a revitalised multi-level governance model to strengthen regional and municipal governance, could generate more balanced regional development and inclusive growth in Bulgaria. This multi-level governance study considers the avenues Bulgarian national and subnational authorities could take to ensure more place-based regional development and governance. It emphasises a comprehensive, yet incremental, approach to decentralisation and regionalisation reforms to generate more effective and balanced regional development.
    DOI: 10.1787/b5ab8109-en
    URL: lizenzpflichtig
    URL: lizenzpflichtig
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