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  • Online Resource  (2,382)
  • Paris : OECD Publishing  (2,381)
  • Wiesbaden : Springer VS
  • OECD-Staaten  (1,437)
  • Taxation  (1,228)
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  • Online Resource  (2,382)
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  • 1
    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.
  • 2
    Online Resource
    Online Resource
    Rethinking Health System Performance Assessment : A Renewed Framework (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264944329 , 9789264653399 , 9789264507401
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Parallele Sprachausgabe Repenser l'évaluation de la performance des systèmes de santé : Un cadre renouvelé
    Keywords: Gesundheitswesen ; Performance-Messung ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Health systems are under intense pressure to adapt to evolving needs and megatrends driven by population ageing, digitalisation, and climate change. They also need to be better prepared to withstand sudden, large-scale shocks such as pandemics, financial crises, natural disasters, or cyberattacks. This shifting policy context and emerging challenges called for a revision in how OECD countries assess health system performance, to help ensure that health systems meet people’s health needs and preferences while providing quality healthcare for all. This document presents the OECD’s renewed health system performance assessment framework. It incorporates new performance dimensions, notably people-centredness, resilience, and environmental sustainability, and places increased emphasis on addressing inequalities, including those related to gender. This framework expands on existing OECD efforts in these domains and integrates the most recent advancements in health system performance assessment. By offering common definitions and fostering a shared understanding among policy makers, stakeholders and organisations, the updated framework will enhance international collaboration. Furthermore, it lays the foundation for developing future indicators, facilitating data collection, policy analysis, and the integration of knowledge.
    DOI: 10.1787/107182c8-en
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    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    The Global Minimum Tax and the taxation of MNE profit (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.68
    Keywords: Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation
    Abstract: The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
    DOI: 10.1787/9a815d6b-en
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    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Return, Reintegration and Re-migration : Understanding Return Dynamics and the Role of Family and Community (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264825420 , 9789264577473 , 9789264378490
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Keywords: Rückwanderung ; Familie ; OECD-Staaten ; Welt ; Social Issues/Migration/Health
    Abstract: Return migration has emerged as a critical policy concern for both destination and origin countries. While policy attention in destination countries has been focused on assisted voluntary return and reintegration (AVRR) programs, particularly for migrants with expulsion orders, these efforts represent only a fraction of broader return movements. This report, based on a project carried out by the OECD with support from the German Corporation for International Co-operation (Deutsche Gesellschaft für Internationale Zusammenarbeit GmbH – GIZ), commissioned by the Federal Ministry for Economic Co-operation and Development, analyses the scope and characteristics of different categories of return migration. The report draws on three workshops, held in Tunis, Rabat and Brussels, that discussed return migration in different contexts. It examines the multiple factors that influence migrants' decisions to return to their countries of origin and their reintegration at home, including the role of family and community. The report emphasises the pre-existing structures and networks of returning migrants in origin countries and their role in supporting different types of return migrants. The report also looks at potential re-migration.
    DOI: 10.1787/625fb5e6-en
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  • 5
    Online Resource
    Online Resource
    2023 OECD Digital Government Index : Results and key findings (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.44
    Keywords: E-Government ; Digitalisierung ; OECD-Staaten ; Science and Technology ; Governance
    Abstract: Digital government is essential to transform government processes and services in ways that improve the responsiveness and reliability of the public sector. During the COVID-19 pandemic it also proved crucial to governments' ability to continue operating in times of crisis and provide timely services to citizens and businesses. Yet, for the digital transformation to be sustainable in the long term, it needs solid foundations, including adaptable governance arrangements, reliable and resilient digital public infrastructure, and a prospective approach to governing with emerging technologies such as artificial intelligence. This paper presents the main findings of the 2023 edition of the OECD Digital Government Index (DGI), which benchmarks the efforts made by governments to establish the foundations necessary for a coherent, human-centred digital transformation of the public sector. It comprises 155 data points from 33 member countries, 4 accession countries and 1 partner country collected in 2022, covering the period between 01 January 2020 and 31 October 2022.
    DOI: 10.1787/1a89ed5e-en
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    MPI Ethno. Forsch.
  • 6
    Online Resource
    Online Resource
    Fiscal Sustainability of Health Systems : How to Finance More Resilient Health Systems When Money Is Tight? (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264913097 , 9789264394872 , 9789264379046
    Language: English
    Pages: 1 Online-Ressource (207 p.) , 21 x 28cm.
    Keywords: Gesundheitsfinanzierung ; Gesundheitskosten ; Gesundheitswesen ; Finanzpolitik ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Finding sufficient funds to pay for more resilient health systems is challenging in the current economic context. COVID-19 has shown the need for additional targeted spending on public health interventions, the digital transformation of health systems, and bolstering the health workforce. Rising incomes, technological innovation and changing demographics put further upward pressure on health spending. This could result in health spending reaching 11.8% of GDP across OECD counties by 2040. This publication explores the policy options to finance more resilient health systems whilst maintaining fiscal sustainability. It finds that the scale of the additional health financing needs requires ambitious and transformative policy changes. Robust actions to encourage healthier populations and policies to reduce ineffective spending can put future health expenditure on a far gentler upward trajectory. These would enable spending to reach a more sustainable 10.6% of GDP in 2040. Better budgetary governance is critical. It improves how public funds for health are determined, executed and evaluated. Therefore, a focus of this report is on how good budgeting practices can increase the efficiency of current public spending, and also enable more ambitious policy changes in the medium to longer-term. Findings of this report are targeted at health and finance policy makers, with improved dialogue between health and finance ministries especially important when governments are operating in a constrained fiscal setting.
    DOI: 10.1787/880f3195-en
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  • 7
    Online Resource
    Online Resource
    OECD Handbook on the Compilation of Household Distributional Results on Income, Consumption and Saving in Line with National Accounts Totals (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264343115 , 9789264396784 , 9789264782051
    Language: English
    Pages: 1 Online-Ressource (203 p.) , 21 x 28cm.
    Keywords: Privater Konsum ; Sparen ; Privater Haushalt ; Volkswirtschaftliche Gesamtrechnung ; Einkommensverteilung ; OECD-Staaten ; Social Issues/Migration/Health ; Economics
    Abstract: This publication presents guidance for the compilation of distributional results on household income, consumption and saving consistent with national accounts totals. These results are a key input for evidence-based policies targeting inequality and fostering inclusive growth, providing insights into key dimensions of material well-being across household groups. The results complement existing inequality measures by including elements that are often lacking from micro statistics and by providing inequality measures consistent with macroeconomic aggregates, broadening the scope for analyses, while also capturing households and transactions that are typically underrepresented in micro data. Moreover, while the estimates do require a number of statistical choices and assumptions, they have a high degree of international comparability because of the common methodology and their alignment to national accounts results. The handbook provides an overview of the conceptual framework underlying the distributional results and discusses various aspects in relation to the compilation and presentation of the distributional results. It aims to assist compilers in deriving high-quality distributional results and to provide users with more insights into the main benefits of these results as well as into the way that the results have been derived.
    DOI: 10.1787/5a3b9119-en
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  • 8
    Online Resource
    Online Resource
    Effective Carbon Rates 2023 : Pricing Greenhouse Gas Emissions through Taxes and Emissions Trading (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264788640 , 9789264901537 , 9789264702042
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD Series on Carbon Pricing and Energy Taxation
    Parallel Title: Parallele Sprachausgabe Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission
    Keywords: Emissionshandel ; Ökosteuer ; Treibhausgas-Emissionen ; OECD-Staaten ; G20-Staaten ; Energy ; Environment ; Taxation
    Abstract: Successfully transitioning to net-zero greenhouse gas (GHG) emissions requires effective mitigation policy packages, which include carbon pricing measures: a cost-effective policy instrument that not only reduces emissions but also generates revenue to support the transition. This fourth edition of Effective Carbon Rates provides an overview of the carbon pricing landscape, examining fuel excise taxes, carbon taxes, and emissions trading systems (ETSs) through 2021, with updates on developments until 2023. The policy mechanisms examined directly impact the cost of emitting GHGs, influencing shifts in production, consumption, and investment towards low- or zero-carbon options. The analysis covers 72 countries which together account for approximately 80% of global GHG emissions. The report focuses on developments in ETSs and transport fuel taxes amidst the energy crisis and provides comprehensive and comparable data on the current status of GHG emissions pricing that can assist policymakers in identifying priorities and refining carbon mitigation strategies.
    DOI: 10.1787/b84d5b36-en
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  • 9
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Thailand 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264407015
    Language: English
    Pages: 1 Online-Ressource (127 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Thailand ; Taxation ; Thailand
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/80703c33-en
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  • 10
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Botswana 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264926479
    Language: English
    Pages: 1 Online-Ressource (117 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Botswana, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/1372013f-en
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  • 11
    Online Resource
    Online Resource
    Is Education Losing the Race with Technology? : AI's Progress in Maths and Reading (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264639676 , 9789264920378 , 9789264765153
    Language: English
    Pages: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Series Statement: Educational Research and Innovation
    Keywords: Künstliche Intelligenz ; Lesen ; Mathematik ; Bildungsniveau ; Qualifikation ; Erwachsene ; OECD-Staaten ; Education
    Abstract: Advances in artificial intelligence (AI) are ushering in a large and rapid technological transformation. Understanding how AI capabilities relate to human skills and how they develop over time is crucial for understanding this process. In 2016, the OECD assessed AI capabilities with the OECD’s Survey of Adult Skills (PIAAC). The present report follows up the earlier study, collecting expert judgements in 2021 on whether computers can solve the PIAAC literacy and numeracy tests. It is part of a comprehensive ongoing project on assessing AI. This study shows that AI could potentially outperform large shares of the population on PIAAC – 90% of adults in literacy and 57-88% of adults in numeracy. AI’s literacy capabilities had improved considerably since the 2016 assessment. According to experts, AI will solve the entire literacy and numeracy tests by 2026. These findings have important implications for employment and education. Large shares of the workforce use literacy and numeracy skills daily at work with a proficiency comparable or below that of computers. AI could affect the literacy- and numeracy-related tasks of these workers. In this context, education systems should strengthen the foundation skills of students and workers and teach them to work together with AI.
    DOI: 10.1787/73105f99-en
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  • 12
    Online Resource
    Online Resource
    Effective tax rates of MNEs : New evidence on global low-taxed profit (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.67
    Keywords: Taxation
    Abstract: The effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax rates or low average effective tax rates (ETRs). However, some affiliates in high tax jurisdictions may also be subject to low ETRs, due to tax incentives or other provisions. To date, a global accounting of the ETRs paid by MNEs that incorporates within-country heterogeneity has been missing. Using a new dataset on the global activities of large MNEs, this paper provides new estimates of the distribution of effective tax rates of large MNEs across and within jurisdictions. The results show that low tax profit is common, and that substantial low-taxed profit exists outside low tax jurisdictions. We estimate that high tax jurisdictions (jurisdictions with average ETRs of above 15%) account for more than half (53.2%) of global profits taxed below 15%, much more than very low tax jurisdictions (those with average ETRs below 5%) which only account for 18.7% of low-taxed profits. This suggests that an assessment of global low-taxed profit that focuses only on jurisdictions with low average ETRs could potentially miss out on more than half of global low-taxed profit.
    DOI: 10.1787/4a494083-en
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  • 13
    Online Resource
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    Peer Review of the Automatic Exchange of Financial Account Information 2023 Update (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264976962 , 9789264863811 , 9789264860933
    Language: English
    Pages: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, as well as a review of the effectiveness of their implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by jurisdictions to implement the AEOI standard. It supplements the assessments of the legal frameworks and the initial reviews of the effectiveness of their implementation in practice published in 2022, for around 100 jurisdictions that were the first to commit to commence AEOI. This report also contains the results of the Global Forum’s initial peer reviews in relation to the effectiveness in practice of the implementation of the standard by jurisdictions commencing exchanges in 2019.
    DOI: 10.1787/5c9f58ae-en
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  • 14
    Online Resource
    Online Resource
    Global Forum on Transparency and Exchange of Information for Tax Purposes: Latvia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264603608
    Language: English
    Pages: 1 Online-Ressource (176 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Latvia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Latvia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/b58002ef-en
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  • 15
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264598409
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Taxation ; Mauritania
    Abstract: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Mauritania's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
    DOI: 10.1787/951c320f-en
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  • 16
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    Income-based tax relief for R&D and innovation : An integrated view (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.161
    Keywords: Taxation ; Science and Technology
    Abstract: This document provides an integrated view on income-based tax incentives for R&D and innovation. It brings together the latest evidence on the adoption, design, generosity, cost and take-up of income-based tax incentives, and gives new insights into both the long-term and short-term trends in the take-up of income-based tax incentives by business and their cost to governments, including role of policy design changes. Furthermore, the report explores the scope for developing indicators that provide a more complete picture of the value of expenditure- and income-based tax relief for R&D and innovation in the OECD area and beyond.
    DOI: 10.1787/2db44e8b-en
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  • 17
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    Ukrainians and climate policies: What are Ukrainians’ preferences for using carbon revenues? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.229
    Keywords: Energy ; Taxation ; Environment ; Ukraine
    Abstract: The paper presents the understanding of and attitudes towards climate change and climate policies in Ukraine, using a survey on a representative sample of more than 1 500 Ukrainians. The survey was carried out between October 2021 and February 2022 and presents the situation before Russia’s large-scale invasion of Ukraine. The survey tests support for three main climate policies in detail: a green infrastructure programme, a carbon tax with cash transfers and a ban on combustion-engine cars. It shows that support for climate policies depends on three key factors: how people perceive the effectiveness of the policies in reducing emissions, how they perceive distributional impacts on lower-income households (inequality concerns), and if they think their household will gain or lose from the policy. The survey also shows that when citizens receive information that specifically addresses these concerns, they exhibit stronger support for the policy. How the policy is designed also matters: Ukrainians widely accept a carbon tax when its revenues finance green investments and/or compensate lower-income households. The paper highlights seven considerations for Ukraine policymakers to design measures that are effective and supported by citizens. Following Russia’s war of aggression and once conditions are right, Ukrainian policymakers can also use the survey results to guide the reform of the environmental tax system- one of the goals in Ukraine’s recovery and reform agenda. The survey in Ukraine that the paper describes was conducted as part of a large-scale OECD international survey of attitudes toward climate policies carried out on over 40 000 respondents in twenty countries.
    DOI: 10.1787/00c8ec08-en
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  • 18
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    Dividend Tax Fraud : Raising Awareness of Dividend Stripping Schemes (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases.
    DOI: 10.1787/70ee934c-en
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  • 19
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    Determinación del precio de los minerales : Un marco en materia de precios de transferencia (2023)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix de transfert appliqué aux prix des minéraux
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: A Transfer Pricing Framework
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos se generan mediante la recaudación de regalías mineras e impuestos sobre la renta calculados sobre el valor del mineral comercializado. Sin embargo, debido a la frecuencia y la escala de las transacciones entre partes vinculadas, el riesgo potencial para los ingresos fiscales que supone la manipulación de los precios de transferencia puede ser elevado, especialmente en torno al valor de los minerales extraídos. Este conjunto de herramientas proporciona orientaciones prácticas y significativas para que los países en desarrollo determinen el precio de los minerales vendidos a partes vinculadas utilizando el principio de plena competencia. Ofrece un marco sobre cómo utilizar los principios de precios de transferencia para aplicar el método del Precio Comparable No Controlado, incluida la identificación de los principales factores económicos que influyen en el precio de los minerales ("marco de precios de los minerales") para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de minerales. También incluye enfoques administrativos simplificados para fijar el precio de las ventas de minerales que podrían reducir la carga administrativa de los países en desarrollo.
    DOI: 10.1787/b006913a-es
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  • 20
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    Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264601048 , 9789264934955 , 9789264932715
    Language: English
    Pages: 1 Online-Ressource (460 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 140 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.
    DOI: 10.1787/22bbeacc-en
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    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840126
    Language: French
    Pages: 1 Online-Ressource (106 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Mauritania
    Abstract: Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande en Mauritanie, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016. En raison de l'expérience pratique limitée de la Mauritanie en matière d'échange de renseignements sur demande, et conformément à la méthodologie des examens par les pairs et des examens des non-membres, le rapport évalue uniquement le cadre juridique de la juridiction. L'évaluation de la mise en œuvre pratique de ce cadre fera l'objet d'un futur examen de phase 2.
    DOI: 10.1787/facc7860-fr
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  • 22
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    Fiscal equalisation and regional development policies : Is there a case for enhanced synergies? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.58
    Keywords: Finance and Investment ; Urban, Rural and Regional Development ; Taxation
    Abstract: Fiscal equalisation and regional development policies have often been perceived as separate policy fields. As a result, little is known about their potential interactions and implications for economic growth and welfare. This working paper reviews the two policies, explores the potential for enhanced synergies between the two, and proposes a theoretical framework linking them. The latter, which has not been empirically tested yet, posits that if regional development policies are correctly designed and implemented, their success should result in a drop of income disparities. Coupled with good governance practices and a framework that clearly allocates responsibilities among levels of government, more equal jurisdictions would find it easier to provide similar levels of services with comparable tax rates across the country. Therefore, whilst correctly designed and implemented fiscal equalisation policies remain a tool to patch gaps that may occur due to the shifting variety of revenue potential and spending needs of subnational entities, the need and the size of fiscal equalisation transfers could be significantly reduced if regional development policies in place are effective. This working paper concludes with a discussion on the benefits and challenges of enhancing synergies between the two policies, opening the door for future in-depth research.
    DOI: 10.1787/0d28a879-en
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  • 23
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    OECD framework for mapping and quantifying government support for business innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.160
    Keywords: Finance and Investment ; Taxation ; Science and Technology
    Abstract: This paper resents a measurement framework aiming to support the collection of comprehensive and internationally comparable quantitative and qualitative information on governmental innovation support programmes and instruments. It proposes a taxonomic system with definitions, classifications and reporting conventions aligned with OECD and other international standards. The framework is intended to support future OECD measurement efforts in this area and the analysis of innovation support portfolios within and across countries.
    DOI: 10.1787/f30547e7-en
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  • 24
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264399372
    Language: English
    Pages: 1 Online-Ressource (143 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Pakistan
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Pakistan, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/81828107-en
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  • 25
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    Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264669918 , 9789264863576 , 9789264648012
    Language: French
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Effective Carbon Rates 2023: Pricing Greenhouse Gas Emissions through Taxes and Emissions Trading
    Keywords: Energy ; Environment ; Taxation
    Abstract: Une transition réussie vers zéro émission nette de gaz à effet de serre (GES) nécessite des politiques d'atténuation efficaces, incluant des mesures de tarification du carbone : un instrument au bon rapport coût/efficacité qui non seulement réduit les émissions, mais génère également des revenus pour soutenir la transition. Cette quatrième édition des Taux effectifs sur le carbone offre une vue d'ensemble des systèmes de tarification du carbone en présentant les droits d’accise sur les combustibles et les carburants, les taxes sur le carbone et les systèmes d'échange de quotas d'émission (SEQE) jusqu'en 2021, tout en incluant certains développements jusqu'en 2023. Les mesures présentées ont un impact direct sur le coût des émissions de gaz à effet de serre, orientant ainsi les décisions de production, de consommation et d'investissement vers des options à faible teneur en carbone ou à teneur nulle en carbone. L'analyse porte sur 72 pays qui, ensemble, représentent environ 80 % des émissions mondiales de GES. Le rapport met l'accent sur l'évolution des systèmes d'échange de quotas d'émission et des taxes sur les carburants dans le contexte de la crise énergétique et fournit des données complètes et comparables sur l'état actuel de la tarification des émissions de GES, ce qui peut aider les décideurs politiques à identifier des priorités et à affiner leurs stratégies d'atténuation des émissions de carbone.
    DOI: 10.1787/1b3d26f3-fr
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  • 26
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Serbia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264947337
    Language: English
    Pages: 1 Online-Ressource (154 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Serbia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Serbia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/ccb5184d-en
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  • 27
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    Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita (2023)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix des minéraux appliqué à la bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos dependen de que los productos minerales tengan un precio y una medición precisos, pero las complejidades en torno a la fijación de precios surgen de diversos factores. Esta publicación aplica el marco de precios de los minerales -tal como se documenta en la obra conjunta de la OCDE y el IGF “Determinación del precio de los minerales: Un marco para precios de transferencia” para identificar los principales factores económicos que influyen en el precio de la bauxita a la hora de aplicar el método del Precio Comparable No Controlado para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de bauxita. También ofrece ejemplos prácticos de cómo aplicar con precisión el marco de precios de los minerales a la bauxita.
    DOI: 10.1787/777927ec-es
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  • 28
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    Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Dividend Tax Fraud: Raising Awareness of Dividend Stripping Schemes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: L’arbitrage de dividendes est une forme de fraude commise par le truchement d’un dispositif complexe d’opérations de négociation, de vente et de rachat d’actions exécutées sur une période bien précise et dont le but est d’éluder l’impôt sur les dividendes ou de solliciter des remboursements illégitimes de la retenue à la source sur le dividende. Sous ses diverses variantes, l’arbitrage de dividendes représente une menace sérieuse en termes d’érosion de la base d’imposition pour de nombreuses juridictions. Il peut en outre engendrer des distorsions de marché qui portent atteinte à l’intégrité du système financier. Ce rapport a pour objet de sensibiliser aux pratiques frauduleuses reposant sur l’arbitrage de dividendes et offre aux pays plusieurs recommandations permettant d’identifier les risques posés par ce phénomène, d’améliorer la coordination entre les autorités nationales et de renforcer la coopération internationale. En particulier, la lutte contre ce phénomène exige une étroite coordination entre organismes publics nationaux, une forte coopération internationale et un réseau efficace d’échange de renseignements entre juridictions. À cet égard, les pays peuvent envisager des actions ciblées et des stratégies globales, qui associent les administrations fiscales et les autorités répressives, mais aussi les organismes de régulation et de surveillance financières, ainsi que les autorités compétentes en matière de lutte contre le blanchiment de capitaux. Dans certains cas, des modifications de la législation peuvent également s’avérer nécessaires.
    DOI: 10.1787/add0773b-fr
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  • 29
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    Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840898
    Language: English
    Pages: 1 Online-Ressource (442 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Members of the OECD/G20 Inclusive Framework on BEPS have published more information concerning the Mutual Agreement Procedure (MAP) than ever before, including MAP guidance, MAP Statistics, MAP profiles and Peer Review reports, all pursuant to the BEPS Action 14 Minimum Standard. However, this information is available in different places, so taxpayers and other competent authorities must seek out this information for each jurisdiction separately. Accordingly, the FTA MAP Forum has decided to summarise and consolidate published information concerning MAP for all member jurisdictions of the Inclusive Framework on BEPS in a single publication containing Consolidated Information on Mutual Agreement Procedures for 2023. This report provides stakeholders with an overview of each jurisdiction’s MAP policy and practices in a clear and simple manner. For each jurisdiction, the Consolidated Information on Mutual Agreement Procedures contains: recent developments relevant to MAP, a brief overview of the MAP provisions contained in its tax treaties, the contact details and organisation of the competent authority, links to published information on MAP, and an overview of the jurisdiction’s MAP statistics for the previous year.
    DOI: 10.1787/69b789e7-en
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  • 30
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    Cadre de détermination des prix des minéraux appliqué à la bauxite (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: Dans le secteur minier, les recettes publiques dépendent de la précision du prix et de la mesure des produits minéraux. Cela peut s'avérer particulièrement complexe pour les minéraux semi-transformés tels que la bauxite, qui est utilisée en phase finale dans la chaîne de valeur de l'aluminium. L’annexe présentée dans ce rapport propose un cadre pour la détermination des prix des minéraux - ainsi qu’indiqué dans le document conjoint de l’OCDE et de l’IGF, Cadre de détermination des prix de transfert appliqué aux prix des minéraux - qui vise à répertorier les principaux facteurs économiques pouvant influer sur la fixation des prix de la bauxite en appliquant la méthode du prix comparable sur le marché libre (CUP) et à veiller à ce que les pays en développement soient en mesure d’imposer les exportations de minéraux de manière adéquate. La présente annexe montre par des exemples concrets comment le cadre peut être précisément appliqué à la bauxite.
    DOI: 10.1787/c02b18d9-fr
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  • 31
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    Review of environmental taxation and environmental expenditure in Ukraine (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.231
    Keywords: Taxation ; Environment ; Ukraine
    Abstract: The paper analyses the current system of environmental taxation and environmental expenditure in Ukraine, identifies issues in the way environmental tax policy is currently designed and implemented and highlights main areas where environmental taxation and expenditure could be improved. It uses data on environmental tax revenue and budgets from expenditure reports of the State Treasury Service of Ukraine over the period 2010 - 2020. Where available, preliminary data for 2021 were also included. The paper aims to support the government of Ukraine in reforming environmental taxation and public funding for environmental protection. Ukraine’s Post-War Recovery and Reconstruction Plan outlines ambitious plans for reform, including in the environmental domain. It envisions restructuring the current environmental tax system, expanding it to energy and transport and harmonising it with that of the European Union. It also foresees an analytical study systematising current taxes and payments in line with Eurostat classification standards. This paper can support these efforts.
    DOI: 10.1787/921319bc-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominica 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264575646
    Language: English
    Pages: 1 Online-Ressource (107 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Dominica
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Dominica, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/7624ec12-en
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  • 33
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    Misuse of Citizenship and Residency by Investment Programmes (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264853775
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 29.7cm.
    Keywords: Finance and Investment ; Governance ; Social Issues/Migration/Health ; Taxation
    Abstract: Citizenship and residency by investment (CBI/RBI) programmes are government-administered programmes that grant citizenship or residency to foreign investors by expediting or bypassing normal migration processes. These programmes can help spur economic growth through foreign direct investment, but they are also attractive to criminals and corrupt officials seeking to evade justice and launder the proceeds of crime reaching into the billions of dollars. This report highlights how CBI programmes can allow criminals more global mobility and help them hide their identity and criminal activities behind shell companies in other jurisdictions. It highlights the vulnerabilities of these complex and international investment migration programmes, including the frequent use of intermediaries, involvement of multiple government agencies, abuse by professional enablers and lack of proper governance of the CBI/RBI programmes. The report proposes measures and examples of good practice, that can help policy makers and those responsible for managing the investment migration programmes address these risks. These include an in-depth analysis and understanding of how criminals can exploit CBI or RBI programmes and incorporating risk mitigation measures, such as multi-layer due diligence, in the design of the investment migration programme.
    DOI: 10.1787/ae7ce5fb-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Poland 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264895881
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Poland
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Poland, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/aae8ac89-en
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  • 35
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Albania 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264684928
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Albanien ; Taxation ; Albania
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Albania.
    DOI: 10.1787/0fdc1657-en
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  • 36
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    Socio-economic and ethnic health inequalities in COVID-19 outcomes across OECD countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: OECD Health Working Papers no.153
    Keywords: Coronavirus ; Gesundheitsrisiko ; Soziale Ungleichheit ; Ethnische Gruppe ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: The COVID 19 pandemic has disproportionately hit some vulnerable population groups. Those living in deprived areas, migrant population, and ethnic minorities are at higher risk of catching and dying from the virus than other groups, and they also face significant indirect health impacts of the COVID-19 pandemic - both mental health impacts and disruption of routine care. The working paper gathers evidence on the direct and indirect health impacts of the COVID-19 on the poor population and the ethnic minorities. It reviews factors underlying these inequalities, and maps policy interventions adopted by OECD countries to help address the disproportionate impacts of the COVID-19 pandemic on vulnerable population groups.
    DOI: 10.1787/6c2a96c9-en
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  • 37
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    Environmental Tax Policy Review of Andalusia (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264532694
    Language: English
    Pages: 1 Online-Ressource (315 p.) , 21 x 28cm.
    Keywords: Umweltabgabe ; Ökosteuer ; Andalusien ; Energy ; Environment ; Urban, Rural and Regional Development ; Taxation ; Transport ; Spain
    Abstract: The Environmental Tax Policy Review of Andalusia provides a detailed review of the environmentally related tax framework in the areas of greenhouse gas emissions and air pollution, water usage and pollution, and waste and circular economy in the Autonomous Region of Andalusia, Spain. For each thematic area, the study identifies the scope for action at the regional level, assesses how Andalusia’s existing environmentally related taxes align with environmental tax policy principles and provides strategic recommendations to support Andalusia to improve environmental outcomes and enhance national and global environmental performance.
    DOI: 10.1787/fe6d8b45-en
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  • 38
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    The COVID-19 Pandemic and the Future of Telemedicine (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264758155 , 9789264484566 , 9789264420038
    Language: English
    Pages: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Keywords: E-Health ; Coronavirus ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: The use of telemedicine was quite limited in most OECD countries before the COVID-19 pandemic, held back by regulatory barriers and hesitancy from patients and providers. In early 2020, as COVID-19 massively disrupted in-person care, governments moved quickly to promote the use of telemedicine. The number of teleconsultations skyrocketed, playing a vital role in maintaining access to care, but only partly offsetting reductions in in-person care. This report provides an overview of the use of telemedicine in OECD countries, describing how governments scaled up remote care during the pandemic and exploring the impact that this massive shift to remote care has had on health care system performance. Telemedicine may be here to stay, but questions remain concerning how to regulate its use, how to pay for it, how to integrate it with in-person care, and how to make sure that it constitutes good value for money for all. This report puts forth priorities for policy makers to inform the discussion and to promote the best use of remote care services in the future.
    DOI: 10.1787/ac8b0a27-en
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    Equity and Inclusion in Education : Finding Strength through Diversity (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264619999 , 9789264480933 , 9789264404526
    Language: English
    Pages: 1 Online-Ressource (372 p.) , 21 x 28cm.
    Keywords: Bildungschancen ; Bildungswesen ; Bildungspolitik ; Soziale Integration ; OECD-Staaten ; Education
    Abstract: Governments and education policy makers are increasingly concerned with equity and inclusion in education due to several major global trends such as demographic shifts, migration and refugee crises, rising inequalities, and climate change. These developments have contributed to increasing diversity within national populations and flagged some concerns around the ability of education systems to be equitable and inclusive of all students. This report by the Strength through Diversity project examines how education systems can respond to increasing diversity and foster greater equity and inclusion in education. Based on a holistic framework for studying diversity, equity and inclusion in education, the report examines five key policy areas (i.e., governance; resourcing; capacity building; school-level interventions, and monitoring and evaluation), provides examples of policies and practices, and offers policy advice on promoting more equitable and inclusive education systems.
    DOI: 10.1787/e9072e21-en
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  • 40
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nigeria 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613287
    Language: English
    Pages: 1 Online-Ressource (128 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nigeria ; Taxation ; Nigeria
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nigeria.
    DOI: 10.1787/90bade22-en
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  • 41
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    The future of telemedicine after COVID-19 (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (10 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses to Coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe L’avenir de la télémédecine après le COVID-19
    Keywords: E-Health ; Coronavirus ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: The use of telemedicine, or remote clinical consultations, was limited in most OECD countries before the COVID-19 pandemic, held back by regulatory barriers and hesitancy from patients and providers. In early 2020, as COVID-19 massively disrupted in-person care, governments moved quickly to promote the use of telemedicine. The number of teleconsultations skyrocketed, playing a vital role in maintaining access to care, but only partly offsetting reductions in in-person care. This brief describes how governments scaled up remote care during the pandemic and explores the impact that this massive shift to remote care has had on health care system performance.
    DOI: 10.1787/d46e9a02-en
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    Safeguarding State-Owned Enterprises from Undue Influence : Implementing the OECD Guidelines on Anti-Corruption and Integrity in State-Owned Enterprises (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264921610 , 9789264724921 , 9789264339392
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: Corporate Governance
    Keywords: Öffentliches Unternehmen ; Corporate Governance ; Staatliche Einflussnahme ; OECD-Staaten ; Governance
    Abstract: State-owned enterprises (SOEs) remain vulnerable to being used as conduits for political finance, patronage, and personal or related-party enrichment. Lingering weaknesses in corporate governance and ownership arrangements can expose SOEs to such exploitation and undermine SOE efforts to uphold integrity. This report highlights these weaknesses and provides state owners with a better understanding of which activities are effective in insulating SOEs from undue influence. It also takes stock of how OECD member and participating countries are implementing relevant provisions of the OECD Guidelines on Anti-Corruption and Integrity in SOEs, serving as the first report on the implementation of the Guidelines since their adoption in 2019.
    DOI: 10.1787/47444e1c-en
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    Retaining Talent at All Ages (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264335257 , 9789264734159 , 9789264355200
    Language: English
    Pages: 1 Online-Ressource (95 p.) , 21 x 28cm.
    Series Statement: Ageing and Employment Policies
    Keywords: Lebenslanges Lernen ; Erwachsenenbildung ; Weiterbildung ; OECD-Staaten ; Social Issues/Migration/Health ; Employment
    Abstract: The deep and rapid changes in the world of work driven by the digital and green transformations as well as population ageing have been associated with greater job instability, with potential costs for companies, workers and society. The unprecedented labour and skill shortages that emerged during the recovery from the COVID-19 pandemic have raised further the importance of developing and retaining talent. In the context of a more age-diverse workforce, addressing this challenge will require better working conditions, greater investments in training and tackling difficulties in reconciling work with health issues and caring responsibilities. This report presents evidence on recent trends in job tenure and employee turnover, how they have changed due to the COVID-19 shock and sheds light on why employees quit their jobs. It identifies key employer and public policies that can support increased employment retention through better job quality, health at the workplace, and training and skills.
    DOI: 10.1787/00dbdd06-en
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    Communication and Engagement with SMEs : Supporting SMEs to Get Tax Right (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: KMU ; Finanzverwaltung ; Kooperation ; OECD-Staaten ; Finance and Investment ; Taxation
    Abstract: This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
    DOI: 10.1787/f183d70a-en
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    Confronting the energy crisis: Changing behaviours to reduce energy consumption (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (16 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Keywords: Energieeinsparung ; Energiekonsum ; Energieversorgung ; Energiepolitik ; Kriegsfolgen ; Ukraine ; OECD-Staaten ; Economics
    Abstract: The current energy crisis calls for energy saving measures to accompany long-term technical and structural solutions. However, a range of barriers makes it hard for consumers to change their energy consumption. Changing behaviour is the result not only of responses to prices but also of expectations, habits, and biases. Policy makers should factor in these behavioural aspects when designing energy saving measures. The choice of message that policymakers send to consumers, how and when the information is provided to households and through which channels can make a difference in changing consumption behaviours. Moreover, it is crucial that the right incentives and policies are in place to ensure that behavioural changes can effectively take place. The effectiveness of energy saving measures should also be monitored to gauge evolutions in behaviours and identify solutions to behavioural barriers.
    DOI: 10.1787/5664e8a9-en
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  • 46
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    Living wages in context : A comparative analysis for OECD countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD Papers on Well-being and Inequalities no.13
    Keywords: Mindestlohn ; OECD-Staaten ; Employment ; Social Issues/Migration/Health
    Abstract: At a time of rising cost of living, wide wage inequalities and widespread in-work poverty, the demand for a living wage has heightened. The concept of a “living wage” has some limitations, including that it is operationalised in a variety of ways. This variety may serve the purpose of making it a more relevant instrument, typically by providing information on the cost of living that firms and social partners may embed in their wage-setting processes; however, the variety can also increase a lack of transparency. The paper reviews some of the most common methodologies, by identifying points of convergence and divergence. Living wage estimates produced by the Fair Wage Network are then put into context by benchmarking them against internationally comparable wage metrics and poverty lines. Finally, the paper presents a number of critical steps to strengthen the concept of a living wage. This paper does not assess the economic cost or feasibility of living wages, not at the firm level or at the broader industry and economy level. This paper advises using the living wage as one of the pieces of information that – when properly contextualised – could inform wage negotiations and wage policies set in consultation with social partners.
    DOI: 10.1787/2e622174-en
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    Government support in industrial sectors : A synthesis report (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Series Statement: OECD Trade Policy Papers no.270
    Keywords: Subvention ; Industriepolitik ; Industrie ; OECD-Staaten ; Welt ; Trade
    Abstract: Industrial subsidies take on a growing importance in trade discussions. Yet assessing the scope and scale of government interventions in manufacturing remains notoriously difficult due to a persistent lack of reliable and comparable data. With many governments failing to provide sufficient information, attention has increasingly turned to firm-level data as a possible alternative for measuring industrial subsidies. Using this approach, recent OECD work has identified and quantified government support across key industrial sectors and policy instruments. The results show that: (i) the type of support received by firms can differ greatly across sectors; (ii) state enterprises obtain relatively more support and can serve as providers of support to other firms; and (iii) the complexity of supply chains implies that it can be hard to identify the ultimate beneficiaries of government support. These findings have important policy implications in the context of discussions at the WTO and elsewhere as they provide indications as to the possible nature of gaps in trade rules.
    DOI: 10.1787/1d28d299-en
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    OECD Infrastructure Governance Indicators : Conceptual framework, design, methodology and preliminary results (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Public Governance no.59
    Keywords: Infrastrukturpolitik ; Regulierung ; OECD-Staaten ; Governance
    Abstract: The governance of infrastructure can affect how and whether infrastructure projects achieve desired outcomes and contribute to wider policy goals. This paper presents the conceptual framework, design and methodology of the OECD Infrastructure Governance Indicators (IGIs). The IGIs support the implementation and monitoring of the OECD Recommendation on the Governance of Infrastructure. This paper also describes the key findings from the first set of IGIs, which cover three areas: long-term strategic vision for infrastructure; fiscal sustainability, affordability and value for money; and efficient and effective public procurement. It identifies the governance dimensions that are well developed across OECD countries and those that require improvements under each of the three areas.
    DOI: 10.1787/95c2cef2-en
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    Net effective carbon rates (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.61
    Keywords: Environment ; Taxation
    Abstract: Building on an approach pioneered in the OECD’s Taxing Energy Use for Sustainable Development report, this paper develops a methodology to estimate effective carbon rates net of pre-tax fossil fuel support: the Net Effective Carbon Rates (Net ECR). This exercise is made possible by combining the two OECD databases: the Taxing Energy Use and Effective Carbon Rates database (the backbone of the newly established OECD series on Carbon Pricing and Energy Taxation) and the Inventory of Support Measures for Fossil Fuels. The paper then explores potential use cases of this new indicator. In particular, it explains how the Net ECR can be used to calculate fossil fuel support (FFS) against external carbon pricing benchmarks and why such an approach facilitates comparisons of FFS across countries and over time. The paper’s conclusions include avenues for future research.
    DOI: 10.1787/279e049e-en
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  • 50
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    Beyond Applause? Improving Working Conditions in Long-Term Care (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264646094 , 9789264658349 , 9789264445581
    Language: English
    Pages: 1 Online-Ressource (202 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Au-delà des applaudissements ? Améliorer les conditions de travail dans le secteur des soins de longue durée (version abrégée)
    Keywords: Häusliche Pflege ; Arbeitsbedingungen ; Pflegeberufe ; Pflegefinanzierung ; Pflegeversicherung ; OECD-Staaten ; Employment ; Finance and Investment ; Social Issues/Migration/Health
    Abstract: This report presents an in-depth cross-country analysis of how long-term care workers fare along the different dimensions of job quality. In the initial stages of the COVID-19 pandemic, the applause for care workers was a clear expression of the strong recognition of their hard work and exposure to risks in their job. However, as the applause faded after the peak of the crisis, questions have re-emerged about how to improve the working conditions of long-term care workers in a sustainable way. Over the coming decades, the demand for these workers will increase substantially. Several countries are already facing shortages as the large baby-boom generation joins the older population. To go Beyond Applause, a comprehensive policy strategy is needed to tackle poor working conditions and insufficient social recognition of long-term care work, attract workers in the sector and avoid labour shortages reaching unacceptable levels. Such a strategy should cover several dimensions, with different priorities across countries depending on their specific context, including: direct interventions to raise wages and increase staff requirements; increasing public financing and fostering the leading role by governments; supporting collective bargaining and social dialogue; strengthening training; increasing use of new technologies; and, strengthening health prevention policies.
    DOI: 10.1787/27d33ab3-en
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    2023 Progress Report on Tax Co-operation for the 21st Century : OECD Report for the G7 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Abstract: This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on a report published in May 2022, “Tax Co-operation for the 21st Century”. It analyses how the principles set out in the 2022 Report are being incorporated by the members of the OECD/G20 Inclusive Framework on BEPS into the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, focusing on Amount A and the GloBE Rules. In addition, it shows that the principles of the 2022 Report beyond corporate income tax are being translated into action, such as with technology-based solutions for effectively collecting and using information for personal income tax purposes. Finally, it notes some of the recent developments in capacity building, as called for by the 2022 Report, and identifies some of the work that remains to be done to ensure that there are lasting outcomes that can assist in meeting the Sustainable Development Goals. The report provides potential areas of consideration and next steps to continue efforts to enhance international co-operation in the context of increasingly co-ordinated international rules. This report was prepared by the OECD to inform the discussions at the May 2023 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Japanese Presidency.
    DOI: 10.1787/d29d0872-en
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    Gender Balance in the Nuclear Sector (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264615458
    Language: English
    Pages: 1 Online-Ressource (112 p.) , 21 x 28cm.
    Keywords: Geschlechterverteilung ; Gleichberechtigung ; Nuklearindustrie ; OECD-Staaten ; Energy ; Social Issues/Migration/Health ; Nuclear Energy
    Abstract: Female scientists and engineers pioneered the nuclear and radiological fields, with leaders and innovators such as Marie Skłodowska-Curie and Lise Meitner, among many others, establishing the foundation of modern nuclear science and technology. Women continue to make vital contributions to the sector, but their visibility and overall numbers in the sector remain limited, especially in science, technology, engineering, and mathematics (STEM), and leadership roles. The lack of diversity in the sector represents a loss of potential innovation and growth and a critical threat to the viability of the field. This report features the first publicly available international data on gender balance in the nuclear sector. The data was collected from over 8 000 women in the nuclear workforce in 32 countries, as well as human resources data from 96 nuclear organisations in 17 countries. Based on the findings, a comprehensive, evidence-driven policy framework is proposed with practical recommendations.
    DOI: 10.1787/f11a652d-en
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    Design features of income-based tax incentives for R&D and innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.60
    Keywords: Taxation
    Abstract: Tax incentives that provide preferential tax treatment to the incomes arising from research and development (R&D) and innovation activities, such as intellectual property regimes, have become widespread in recent years. This paper describes the key design features of tax incentives available in 49 member countries of the Inclusive Framework on BEPS (IF), covering all OECD countries and EU countries. It outlines differences in the design of such incentives that may translate into differences in the tax benefits offered. The information collected and reported in this paper is a first step towards a more systematic comparison of tax support policies for R&D and Innovation.
    DOI: 10.1787/a5346119-en
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    Confronting the cost-of-living and housing crisis in cities (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.49
    Keywords: Verbraucherpreisindex ; Immobilienpreis ; Städtischer Wohnungsmarkt ; Städtischer Immobilienmarkt ; Miete ; Stadtbevölkerung ; OECD-Staaten ; Urban, Rural and Regional Development
    Abstract: Cities across the world have been battling a housing crisis in recent decades, with many residents increasingly struggling to find affordable homes, and broader issues arising around tackling homelessness, improving housing quality, and harnessing the role of housing in climate change mitigation. This housing crisis has been exacerbated by the cost-of-living crisis that saw inflation reach record highs in 2022. City mayors can take critical action through their powers over housing, land use, and infrastructure. This paper highlights the systemic issues underlying the housing crisis in cities, and offers inspiring examples of how cities in OECD countries and beyond have been addressing these challenges. It aims to inform the 6th Meeting of OECD Champion Mayors for Inclusive Growth and drive positive change towards more affordable cities and homes for all.
    DOI: 10.1787/7a6008af-en
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    The OECD Skills Profiling Tool: A new instrument to improve career decisions (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.293
    Keywords: Qualifikation ; Karriereplanung ; Erwerbsverlauf ; OECD-Staaten ; Education ; Employment ; Social Issues/Migration/Health
    Abstract: This paper documents the development and piloting of the OECD Skills Profiling Tool. The OECD Skills Profiling Tool assesses three types of skills: occupation-specific skills; foundational skills (literacy, numeracy and digital skills); and a set of noncognitive skills using academically validated self-reported tests. After completion of the assessment, the OECD Skills Profiling Tool generates two sets of results: a personalised skill profile, which can be benchmarked against other users; and a list of suggested occupations that make use of those skills. In December 2021, 270 users and 38 career guidance counsellors in Chile, Colombia, Mexico and Peru tested the OECD Skills Profiling Tool. This paper describes the selection of assessment instruments, the methodology used to generate the results provided by the OECD Skills Profiling Tool and the outcomes of the piloting phase of the tool.
    DOI: 10.1787/598ff539-en
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    Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264432659
    Language: French
    Pages: 1 Online-Ressource (146 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
    Keywords: Taxation
    Abstract: Depuis son approbation en 2014, la Norme d’échange automatique de renseignements relatifs aux comptes financiers en matière fiscale a été mise en œuvre par des juridictions et des institutions financières du monde entier. À la lumière de l’expérience acquise et compte tenu de l’accélération de la transformation numérique des marchés financiers, un examen complet de la Norme a été entrepris. De ce fait, cette publication comprend le Cadre de déclaration des Crypto-actifs (CDC) et les modifications apportées à la Norme commune de déclaration (NCD), ainsi que les Commentaires et les cadres d’échange de renseignements associés, tel qu'approuvé par le Comité des affaires fiscales, qui constituent désormais collectivement les Normes internationales d’échange automatique de renseignements en matière fiscale. Le CDC régit l’échange automatique de renseignements fiscaux sur les Crypto-actifs et a été élaboré en réponse à la croissance rapide du marché des Crypto-actifs et pour éviter que les avancées récemment réalisées en matière de transparence fiscale à l’échelle mondiale ne s’érodent progressivement. La NCD a été modifiée afin d’inclure certains produits de monnaie électronique et certaines monnaies numériques de banque centrale dans son champ d’application. Des modifications ont également été apportées pour faire en sorte que les investissements indirects dans des Crypto-actifs par l’intermédiaire de produits dérivés et de fonds de placement soient désormais couverts par la NCD. D’autres modifications ont en outre été introduites afin de renforcer les obligations de diligence raisonnable et de déclaration et de prévoir une exception pour les entités qui sont de véritables organisations à but non lucratif. Cette publication comprend également la Recommandation de l'OCDE sur les normes internationales d'échange automatique de renseignements en matière fiscale, qui couvre à la fois le CDC et la NCD modifiée.
    DOI: 10.1787/3fb77a0b-fr
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    Tax and Investment by Multinational Enterprises (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.64
    Keywords: Taxation ; Finance and Investment
    Abstract: This paper investigates two closely related questions concerning the responses of Multi-National Enterprise (MNE) investment to corporate income taxation using a panel of unconsolidated subsidiary-level and consolidated group-level data from the ORBIS database. First, the paper provides new evidence on the heterogeneity of investment responses to taxation across multinational firms. This paper finds that profit shifting opportunities, access to credit, and market power at the group level are associated with decreased investment sensitivity to taxation among MNE subsidiaries. Second, a new empirical approach is used to investigate how tax changes at the host jurisdiction level affect investment at the MNE group level and whether there are propagation effects to foreign subsidiaries within the same MNE group. This paper finds that taxation in one jurisdiction in which an MNE is active is positively associated with investment in its subsidiaries in other jurisdictions. This finding suggests that the well-document negative relationship between taxation and MNE investment within a host jurisdiction masks the MNE rebalancing the location of its investment to other host jurisdictions in response to changes in cross-jurisdictional tax rate differentials rather than purely decreasing its investment globally.
    DOI: 10.1787/e817ce39-en
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    The Midcareer Opportunity : Meeting the Challenges of an Ageing Workforce (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264377974
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 29.7cm.
    Keywords: Ältere Arbeitskräfte ; Arbeitskräfte ; Erwerbsverlauf ; Alternde Bevölkerung ; Personalmanagement ; OECD-Staaten ; Social Issues/Migration/Health ; Employment
    Abstract: The world of work is getting older in advanced and an increasing number of emerging economies. Two powerful and persistent trends, longer lifespans and lower birth rates, all but guarantee that midcareer and older workers will make up an even larger portion of the future workforce, with profound implications for our economies, businesses and workers. Are societies adapting quickly enough to cope with ageing at an unprecedented scale? What are some of the key structural barriers, the embedded attitudes and behaviours, that stand in the way of helping midcareer and older workers stay employed longer? What steps can we take to support them as we transition to a more digital and sustainable economy, and make sure that age is no longer a barrier to work? In search of answers, the OECD and Generation, a global employment nonprofit network, teamed up to develop new research based on a survey of thousands of employed and unemployed people, and hiring managers in eight countries: the Czech Republic, France, Germany, Romania, Spain, Sweden, the United Kingdom, and the United States. The evidence presented in this report aims to foster a more inclusive and resilient labour market for workers at all stages of their careers.
    DOI: 10.1787/ed91b0c7-en
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    Embracing a One Health Framework to Fight Antimicrobial Resistance (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264873568 , 9789264347915 , 9789264941090
    Language: English
    Pages: 1 Online-Ressource (382 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Keywords: Antibiotika ; Gesundheitsrisiko ; Gesundheitsvorsorge ; Gesundheitskosten ; OECD-Staaten ; EU-Staaten ; EWR-Staaten ; Social Issues/Migration/Health
    Abstract: Antimicrobial resistance (AMR) – the ability of microbes to resist antimicrobials – remains an alarming global health threat. This is despite the efforts made by OECD and EU/EEA countries to curtail it. Unless additional effective interventions are scaled up quickly, AMR rates are forecasted to increase in the next three decades across OECD and EU/EEA countries, with costs exceeding the healthcare expenditure on the COVID-19 pandemic. Using microsimulation and machine-learning techniques, this report analyses critical policy levers to inform the next generation of AMR initiatives. It shows that tackling the detrimental health and economic impact of AMR requires embracing a One Health framework – a collaborative, trans-disciplinary and multi-sectoral approach that promotes close co-operation and collaboration across human health, animal health, agrifood systems and the environment. This report identifies 11 One Health "best buys" that, if implemented systematically, would improve population health, reduce health expenditure and generate positive returns for the economy.
    DOI: 10.1787/ce44c755-en
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    Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264770669 , 9789264555068 , 9789264824218
    Language: French
    Pages: 1 Online-Ressource (65 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Country-by-Country Reporting – Compilation of 2023 Peer Review Reports: Inclusive Framework on BEPS: Action 13
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'action 13, les juridictions se sont engagées à favoriser la transparence fiscale en demandant aux plus grands groupes d'entreprises multinationales de fournir la répartition globale de leurs revenus, impôts et autres indicateurs du lieu de l'activité économique. Ces informations sans précédent sur les opérations de ces groupes à travers le monde renforceront les capacités d'évaluation des risques des autorités fiscales. Le standard minimum de l'action 13 a été traduit dans des termes de référence spécifiques et une méthodologie aux fins du processus d'examen par les pairs. L'examen par les pairs du standard minimum de l'action 13 se déroule annuellement, avec déjà cinq revues annuelles effectuées en 2018, 2019, 2020, 2021 et 2022. Chaque examen annuel est consacré à différents aspects des trois éléments fondamentaux soumis à examen : le cadre juridique et administratif national, le cadre d'échange de renseignements, ainsi que la confidentialité et l'usage approprié des déclarations pays par pays. Ce rapport annuel d'examen par les pairs reflète les résultats du sixième examen qui a examiné tous les aspects de la mise en œuvre. Il contient l'examen de 136 juridictions qui ont fourni des législations ou des informations relatives à la mise en œuvre de la déclaration pays par pays. Le présent recueil inclut les versions en français des rapports d'examen des pays francophones suivants : la Belgique, le Bénin, le Burkina Faso le Cameroun, le Canada, le Congo, la Côte d'Ivoire, Djibouti, la France, le Gabon, Haïti, le Luxembourg, le Maroc, Maurice, la Mauritanie, la Principauté de Monaco, la République démocratique du Congo, le Sénégal, les Seychelles, la Suisse, le Togo et la Tunisie.
    DOI: 10.1787/afe7bc49-fr
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    Update to the economic impact assessment of pillar one : OECD/G20 Base Erosion and Profit Shifting Project (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.66
    Keywords: Taxation
    Abstract: This paper presents an update to the Economic Impact Assessment of Amount A of Pillar One of the Two Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. The revised assessment is based on Amount A as detailed in the text of the Multilateral Convention to Implement Amount A of Pillar One. With results extending from 2017 to 2021, the paper details the changes in the design of Amount A as well as updates to the data and methodology of the impact assessment. The paper outlines the impact of Amount A on the allocation of taxing rights and the resulting revenue impacts.
    DOI: 10.1787/7c35a55c-en
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  • 62
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    Explanatory memoranda of the OECD Privacy Guidelines (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Series Statement: OECD Digital Economy Papers no.360
    Keywords: Datenschutz ; OECD-Staaten ; Science and Technology
    Abstract: The OECD Privacy Guidelines are the first internationally agreed-upon set of privacy principles and are recognized as the global minimum standard for privacy and data protection. They are a solid foundation for building effective protection and trust for individuals, and also for developing common international approaches to transborder data flows. Since their adoption, they have influenced legislation and policy in OECD countries and beyond. This document reproduces the two existing explanatory memoranda that accompany the OECD Privacy Guidelines. The first, published in 1980, was developed alongside the original version of the OECD Privacy Guidelines to help in their interpretation and application. The supplementary Explanatory Memorandum was developed to provide context and rationale for the revisions to the OECD Privacy Guidelines made in 2013.
    DOI: 10.1787/ea4e9759-en
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  • 63
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    The Impact of R&D tax incentives : Results from the OECD microBeRD+ project (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.159
    Keywords: Taxation ; Science and Technology ; Governance
    Abstract: This document reports on the final output of the OECD microBeRD+ project. Drawing on the outcomes of previous work, this study presents new evidence on the impact of business R&D support policies – tax incentives and direct forms of support – on business R&D investment (R&D input additionality) and the innovation and economic performance of firms (R&D output additionality). The report also provides an exploratory analysis of R&D spillovers.
    DOI: 10.1787/1937ac6b-en
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  • 64
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    The state of implementation of the OECD AI Principles four years on (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.3
    Keywords: Künstliche Intelligenz ; Regulierung ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Governance
    Abstract: In 2019, the OECD Council adopted the Recommendation on Artificial Intelligence (the "OECD AI Principles"). These include five values-based principles and five recommendations for OECD countries and adhering partner economies to promote responsible and trustworthy AI policies. This report takes stock of initiatives launched by countries worldwide to implement the OECD AI Principles which were reported to the OECD.AI Policy Observatory as of May 2023. It provides an overview of national AI strategies, including their oversight and monitoring bodies, expert advisory groups, as well as their monitoring and evaluation frameworks. It also discusses the various regulatory approaches that countries are adopting to ensure AI trustworthiness, such as ethics frameworks, AI-specific regulations, and regulatory sandboxes. Additionally, the report offers policy examples for each of the ten OECD AI Principles to facilitate cross-learning among policymakers.
    DOI: 10.1787/835641c9-en
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  • 65
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    Progress on implementing and using electronic health record systems : Developments in OECD countries as of 2021 (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD Health Working Papers no.160
    Keywords: E-Health ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Electronic Health Records (eHR) represent a significant digital transformation in the healthcare sector. A 2021 OECD survey of 27 countries revealed a growing adoption of eHRs. However, system fragmentation remains a concern: only 15 countries have a nationally unified system. Twenty-four countries have adopted a minimum data set for standardized core health information. While patient access to eHRs has notably increased since 2016, obstacles such as provider resistance, technical barriers, and legal hurdles continue to exist. The COVID-19 pandemic underscored the pivotal role of eHRs, particularly in vaccine tracking and post-market surveillance, highlighting the pressing need for international cooperation to maximize the benefits of eHRs in healthcare. Furthermore, as eHRs integrate with artificial intelligence, new governance challenges arise.
    DOI: 10.1787/4f4ce846-en
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  • 66
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    Developing a set of indicators to monitor the performance of the pharmaceutical industry (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Series Statement: OECD Health Working Papers no.157
    Keywords: Pharmaindustrie ; Performance-Messung ; Transparenz ; Stakeholder ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: The 2018 OECD report Pharmaceutical Innovation and Access to Medicines noted that public debates about pharmaceutical policy are often marked by a lack of authoritative and commonly accepted information supporting the arguments of the stakeholders involved. A set of agreed indicators would facilitate better informed, more fact-based pharmaceutical policy debates to benefit all stakeholders, including the general public, policy makers, and the industry itself, and could help restore and strengthen trust among them. As part of its broader work agenda on "Increasing the transparency of pharmaceutical markets to inform policies", the OECD undertook a comprehensive analysis to evaluate the feasibility of establishing a set of core indicators. The selection of indicators was guided by the principle that health policy aims to improve population health, and that access to effective medicines produced by a viable industry is essential to achieving that objective. To help policy makers understand how financial resources in the pharmaceutical industry contribute to the research and development of effective products in areas of need, indicators should cover three domains: inputs, including financial flows into the industry; activity, including financial performance and R&D expenditure and activity; and outputs, capturing product outflows and benefit to health systems. This paper presents the key findings on the feasibility of populating indicators to address the input and activity domains within this framework.
    DOI: 10.1787/3b5ca61c-en
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  • 67
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    Mapping institutional arrangements for infrastructure governance in OECD countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Public Governance no.62
    Keywords: Infrastrukturpolitik ; Infrastrukturinvestition ; OECD-Staaten ; Governance
    Abstract: Multiple institutions are responsible for and contribute to ensuring that infrastructure investments meet policy objectives. The responsibilities of these institutions have evolved over time and vary from country to country, depending on tradition, constitutional arrangements, and government capacities. While they are often complementary, sometimes these responsibilities overlap, creating an additional level of complexity. Understanding the impact of the institutions involved with infrastructure will allow policymakers to make informed decisions. This paper explores both the 'why' and the 'what' of institutional arrangements. It provides a snapshot of the various institutions involved in the planning, financing, and delivery of infrastructure across OECD Member countries and identifies three broad types of institutional arrangements. The paper contributes to a better understanding of current trends in institutional change, the strengths and challenges of these institutional arrangements, and the potential for sharing experience and expertise among institutions and countries.
    DOI: 10.1787/31825d0d-en
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  • 68
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    The taxation of labour vs. capital income : A focus on high earners (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.65
    Keywords: Employment ; Taxation
    Abstract: This working paper presents novel analysis comparing in a consistent way the tax treatment of labour and capital income across OECD countries, through stylised effective tax rates (ETRs). It shows that dividend income and capital gains are generally subject to lower ETRs than wage income at the personal level. In many countries, capital income is also tax-favoured even when considering taxes paid by both firms and individuals, although the gap between labour and capital income taxation tends to be smaller than when considering only personal-level taxes. The gap between ETRs on labour and capital income varies between countries and grows with income levels in some. The paper highlights that differential tax treatment of labour and capital income can affect the efficiency and equity of tax systems.
    DOI: 10.1787/04f8d936-en
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  • 69
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    La fiscalité internationale et l'Afrique : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G7 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe International Tax and Africa: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Keywords: Taxation ; Development
    Abstract: Ce rapport reflète la coopération de l'OCDE avec l'Afrique en matière fiscale et l'importance de l'agenda fiscal international pour les économies africaines. Il aborde les efforts relatifs à la mobilisation des ressources intérieures (MRI) dans le cadre des objectifs et des priorités de la politique africaine, notamment l'Agenda 2063 de l'union africaine, et les actions à entreprendre pour permettre de poursuivre la MRI en Afrique. Ce rapport analyse l'implication africaine dans les débats concernant l'impôt sur les sociétés et la manière dont la participation africaine pourrait être davantage améliorée au niveau de la définition des politiques et des discussions techniques. Plus particulièrement, il montre comment les voix africaines ont façonné la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie et aborde les bénéfices que les pays africains peuvent en retirer ainsi que les défis liés à sa mise en œuvre. De plus, le rapport présente un aperçu des initiatives de l'OCDE visant à soutenir le renforcement des capacités en matière fiscale en Afrique, dont beaucoup ont été menées en partenariat avec d'autres organisations internationales et régionales. Enfin, ce rapport aborde l'agenda de politique fiscale d'une manière plus générale, y compris la TVA, la transparence fiscale, la délinquance fiscale, la numérisation des administrations fiscales, ainsi que la fiscalité et l'informalité. Ce rapport a été préparé par l'OCDE pour alimenter les débats ayant lieu lors de la Table ronde pour l'Afrique en octobre 2023 à Marrakech, organisée par les ministres des Finances et les gouverneurs de banque centrale du G7.
    DOI: 10.1787/e9726219-fr
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    Country-by-Country Reporting – Compilation of 2023 Peer Review Reports : Inclusive Framework on BEPS: Action 13 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264336490 , 9789264363779 , 9789264954922
    Language: English
    Pages: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Taxation
    Abstract: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups' operations across the world has boosted tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed five annual reviews in 2018, 2019, 2020, 2021 and 2022. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
    DOI: 10.1787/21bd1938-en
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  • 71
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Paraguay 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264662810
    Language: English
    Pages: 1 Online-Ressource (145 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Paraguay ; Taxation ; Paraguay
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Paraguay. It refers to Phase 1 only (Legal and Regulatory Framework).
    DOI: 10.1787/07edaf33-en
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  • 72
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    Measuring Innovation in Education 2023 : Tools and Methods for Data-Driven Action and Improvement (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264737686 , 9789264600201 , 9789264731882
    Language: English
    Pages: 1 Online-Ressource (287 p.) , 21 x 28cm.
    Series Statement: Educational Research and Innovation
    Keywords: Bildungsforschung ; Bildung ; Innovation ; Messung ; OECD-Staaten ; Education ; Science and Technology
    Abstract: Measuring innovation in education and understanding its drivers and obstacles is essential to improve the quality of the education sector – and of specific educational establishments. Are pedagogical and administrative practices changing in the expected direction? Do educational institution have a positive innovation culture that supports innovation? What are the drivers of innovation that policy makers or institution leaders could influence to achieve the systems' educational objectives? How much do countries invest in educational research? This book proposes insights and tools to policy makers and education leaders willing to drive change based on data and evidence and new tools and methodologies for education policy makers and institution leaders to answer those questions. Based on the research literature and the long experience of innovation and research surveys, these tools are meant either for a statistical collection or to engage in self-reflection at the institutional level. Three aspects of innovation are covered: educational innovation at the system level, innovation culture within educational institutions, innovation towards equity in education. A questionnaire to measure educational research and experimental development expenditures and implementation and new methodologies to measure certain aspects of educational innovation and educational research based on big data and bibliometrics are also presented.
    DOI: 10.1787/a7167546-en
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    Enhancing the insurance sector’s contribution to climate adaptation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.26
    Keywords: Schadenversicherung ; Katastrophenschaden ; Klimawandel ; Klimapolitik ; OECD-Staaten ; Welt ; Environment ; Finance and Investment
    Abstract: Insurance coverage plays an important role in protecting households, businesses and governments from the financial impacts of climate-related disasters. However, climate change is expected to increase the frequency and/or intensity of a range of climate-related (weather) perils and could potentially limit the availability of affordable insurance in the future. Risk reduction through adaptation to climate change will be the only sustainable means to limit the increase in future climate damages and losses and potential disruptions to insurance markets. This paper examines the contribution of the insurance sector to climate adaptation. It outlines some of the challenges to assessing future climate risks, encouraging policyholder risk reduction and supporting resilient reinstatement. The paper also identifies potential approaches that policymakers, regulators and supervisors could consider to support a greater contribution of the insurance sector to climate adaptation.
    DOI: 10.1787/0951dfcd-en
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  • 74
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Saint Lucia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264365872
    Language: English
    Pages: 1 Online-Ressource (139 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; St. Lucia ; Taxation ; Saint Lucia
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Saint Lucia.
    DOI: 10.1787/b81e8db8-en
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    OECD Competition Trends 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264523883 , 9789264978195 , 9789264339323
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Tendances de l’OCDE sur la concurrence 2023
    Keywords: Wettbewerb ; Internationaler Wettbewerb ; Wettbewerbspolitik ; OECD-Staaten ; Welt ; Finance and Investment
    Abstract: This report highlights worldwide competition enforcement trends using the unique OECD CompStats database that includes 34 variables covering competition authority resources, cartels, abuse of dominance, mergers, and advocacy. This report presents comparisons between geographic regions and trends over time, allowing jurisdictions to understand how their data compares to peers and the broader competition community. This edition focuses on the main developments in global competition enforcement in 2021, and contributes to continuously improving competition law and policy around the world.
    DOI: 10.1787/bcd8f8f8-en
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  • 76
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    Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264801721 , 9789264984745 , 9789264872721
    Language: French
    Pages: 1 Online-Ressource (328 p.) , 21 x 28cm.
    Series Statement: Projet OCDE/G20 sur l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Parallele Sprachausgabe Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping: Inclusive Framework on BEPS: Action 6
    Keywords: Taxation
    Abstract: Dans le cadre du standard minimum de l'Action 6 sur le chalandage fiscal du projet BEPS, les membres du Cadre inclusif OCDE/G20 sur le BEPS se sont engagés à renforcer leurs conventions fiscales en mettant en œuvre des mesures contre l’utilisation abusive de ces conventions. Ce rapport reflète les résultats du cinquième examen par les pairs relatif à la mise en œuvre du standard minimum de l'Action 6 sur le chalandage fiscal. Il comprend les résultats globaux de l'examen et des données sur les conventions fiscales conclues par les membres du Cadre inclusif OCDE/G20 sur le BEPS au 31 mai 2022, ainsi que les sections juridictionnelles qui contiennent l’information détaillée pour chaque juridiction membre.
    DOI: 10.1787/cf5d5f64-fr
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    Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2) : Inclusive Framework on BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264633513
    Language: German
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règles globales anti-érosion de la base d’imposition (Pilier Deux) : Cadre inclusif sur le BEPS
    Keywords: Digitalisierung ; Internationale Unternehmensbesteuerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Ein entscheidender Aspekt des BEPS-Projekts von OECD und G20 ist die Bewältigung der steuerlichen Herausforderungen der Digitalisierung der Wirtschaft. Im Oktober 2021 einigten sich über 135 Staaten und Gebiete auf ein bahnbrechendes Konzept zur Überarbeitung wesentlicher Elemente des internationalen Steuersystems, da dieses System den Anforderungen einer globalisierten und digitalisierten Wirtschaft nicht mehr gerecht wurde. Die Global Anti-Base Erosion Rules bzw. GloBE-Vorschriften spielen dabei eine zentrale Rolle. Sie gewährleisten eine Mindestbesteuerung der Gewinne großer multinationaler Unternehmen – ganz gleich, wo diese Unternehmen tätig sind und ihre Gewinne erwirtschaften. Die GloBE-Vorschriften ermöglichen konkret die Schaffung eines koordinierten Steuersystems, das die Erhebung einer Ergänzungssteuer vorsieht. Diese Ergänzungssteuer ist auf die in einem Steuerhoheitsgebiet erzielten Gewinne zu entrichten, wenn der (auf Gebietsebene ermittelte) effektive Steuersatz in diesem Steuerhoheitsgebiet unter dem Mindestsatz liegt. Dieser Bericht klärt den Anwendungsbereich und enthält die verfügenden Bestimmungen und Definitionen der GloBE-Vorschriften. Diese Vorschriften sollen im Rahmen eines gemeinsamen Ansatzes umgesetzt und ab 2022 in nationales Recht überführt werden.
    DOI: 10.1787/27dfde7e-de
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Mexico 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264541351
    Language: English
    Pages: 1 Online-Ressource (158 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mexiko ; Taxation ; Mexico
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Mexico.
    DOI: 10.1787/6fd9ab78-en
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  • 79
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    The intergovernmental fiscal outlook and the implications of Russia’s war against Ukraine, high energy prices and inflation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.42
    Keywords: Finanzpolitik ; Geldpolitik ; Öffentliche Finanzen ; Gemeindefinanzen ; Länderfinanzen ; Kriegsfolgen ; Energiepreis ; Inflation ; OECD-Staaten ; Energy ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Abstract: Less than two years after the start of the COVID-19 pandemic, Russia’s illegal, unprovoked and unjustifiable war of aggression against Ukraine has triggered the biggest military confrontation in Europe since World War II. Many OECD countries have reacted to Russia’s aggression by providing military and humanitarian aid to Ukraine and by imposing economic sanctions on Russia, which has accentuated supply chain disruptions, especially in the energy sector. A combination of these supply shocks with a demand shock caused by expansionary fiscal and monetary policies to tackle the pandemic has created inflationary pressures on a scale not seen in decades. Central banks around the world are acting to fulfil their price stability mandates by increasing interest rates and by engaging in quantitative tightening (primarily the selling of government bonds to reduce central bank balance sheets), all of which put pressure on borrowing costs at a time when governments are engaging in expansionary fiscal policy to alleviate the impact of inflation. The objective of this policy note is to examine the main consequences of this challenging environment for the fiscal stance of different levels of governments. These include the weakening outlook for government revenues in times of high expenditure pressures from a more rapid energy transition as well as high borrowing costs.
    DOI: 10.1787/3623ab61-en
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  • 80
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    Ready for the Next Crisis? Investing in Health System Resilience (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264625662 , 9789264960930 , 9789264830875
    Language: English
    Pages: 1 Online-Ressource (475 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Keywords: Gesundheitspolitik ; Resilienz ; Gesundheitswesen ; OECD-Staaten ; Welt ; Social Issues/Migration/Health
    Abstract: The COVID-19 pandemic had massive consequences for societies and health systems across the OECD and beyond. Health systems were not resilient enough. Resilient health systems plan and are ready for shocks, such as pandemics, economic crises or the effects of climate change. They are able to minimise the negative consequences of crises, recover as quickly as possible, and adapt to become better performing and more prepared. Smart, targeted investments in health system resilience are needed to improve health and ensure the next shock is less disruptive and costly. This report reviews the lessons of the COVID-19 pandemic and applies them to build policy recommendations to ensure the global community is ready for the next crisis. The reviews and recommendations cover health system issues – including workforce, digitalisation, continuity of care and mental health – and other topics, including long-term care, supply chains and international co-operation.
    DOI: 10.1787/1e53cf80-en
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  • 81
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    Introduction Measures for Newly-Arrived Migrants (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264915206 , 9789264775220 , 9789264469853
    Language: English
    Pages: 1 Online-Ressource (123 p.) , 21 x 28cm.
    Series Statement: Making Integration Work
    Keywords: Migranten ; Soziale Integration ; Migrationspolitik ; OECD-Staaten ; EU-Staaten ; Social Issues/Migration/Health
    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 book 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 sixth volume presents a set of considerations for policy makers in designing introduction measures for newly-arrived immigrants and includes a mapping of national practices.
    DOI: 10.1787/5aeddbfe-en
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  • 82
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Nicaragua 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613348
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Nicaragua ; Taxation ; Nicaragua
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for Nicaragua.
    DOI: 10.1787/5caa2288-en
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  • 83
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    The design of presumptive tax regimes (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.59
    Parallel Title: Parallele Sprachausgabe La conception des régimes d’imposition forfaitaire
    Keywords: Taxation
    Abstract: Presumptive tax regimes, also known as simplified tax regimes, simplify the tax compliance process for micro and small businesses. By reducing tax compliance costs and levying lower tax rates compared to the standard tax system, these regimes aim at encouraging business formalisation and compliance. They are particularly useful in situations where actual taxable income is difficult to quantify as a taxpayer’s tax base is determined using alternative indicators. Although these regimes exist in many tax systems, they vary greatly in their design. This OECD working paper provides an analytical framework for characterising and comparing these regimes. It also highlights key design aspects that deserve further consideration and lists a series of best practices on the design and administration of these regimes.
    DOI: 10.1787/141239bb-en
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  • 84
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    Risks of Illicit Trade in Counterfeits to Small and Medium-Sized Firms (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264681606 , 9789264875579 , 9789264564671
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: Illicit Trade
    Keywords: Illegaler Handel ; Produktpiraterie ; Wirkungsanalyse ; KMU ; OECD-Staaten ; Social Issues/Migration/Health ; Trade ; Industry and Services ; Governance
    Abstract: Illicit trade in counterfeit goods causes economic damage by reducing sales and profits as well as innovation incentives in legitimate industries. This study looks at damages caused by illicit trade in counterfeits to small and medium-sized enterprises. The robust evidence on the magnitude, scope and trends of this risk informs policy makers about the need to include anti-counterfeiting elements in policy packages designed to support SMEs.
    DOI: 10.1787/fa6d5089-en
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  • 85
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    Shifting from open banking to open finance : Results from the 2022 OECD survey on data sharing frameworks (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.24
    Keywords: Open Banking ; Finanztechnologie ; Daten ; OECD-Staaten ; Welt ; Finance and Investment
    Abstract: Data sharing arrangements are evolving from open banking to open finance. This next stage of the evolution builds upon existing frameworks to expand data access and data source sharing beyond payment/transaction data, while also including other areas of financial activity (e.g. insurance). This paper analyses the different types of data sharing frameworks currently available in OECD and non-OECD member countries. It examines the specific rules and conditions of such frameworks around data access and sharing, consumer safeguards, and operational and technical specifications. It also discusses learnings from existing frameworks on the impact that such arrangements have had on customers and financial markets.
    DOI: 10.1787/9f881c0c-en
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  • 86
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    Measuring Population Mental Health (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264625761 , 9789264740297 , 9789264782440
    Language: English
    Pages: 1 Online-Ressource (147 p.) , 21 x 28cm.
    Keywords: Mental Health ; Messung ; Sozialer Indikator ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Good mental health is a vital part of people’s well-being, and the COVID-19 pandemic brought renewed attention to its importance. However, discussions so far have not focused sufficiently on how governments should best monitor it at the broader population level, and on how to consider both mental ill-health and positive mental states. This report supports national statistical offices and other data producers in collecting high-quality measures of population mental health outcomes in a more frequent, consistent and internationally harmonised manner. It documents existing measurement practice across OECD countries, discusses the advantages and limitations of available measurement tools, and recommends priority measures to adopt in household, social and health surveys. Measuring Population Mental Health is the first of two reports as part of an assessment of mental health and well-being in the context of the OECD's work on measuring well-being.
    DOI: 10.1787/5171eef8-en
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  • 87
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    Subsidies to the steel industry : Insights from the OECD data collection (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.147
    Keywords: Stahlindustrie ; Subvention ; OECD-Staaten ; Welt ; Science and Technology ; Economics ; Trade ; Industry and Services
    Abstract: This report analyses subsidies provided to steel producers by examining firm-level data from the Organisation for Economic Co-operation and Development (OECD) and conducting desk research. It reveals that subsidy trends persist even in the face of existing overcapacity. Between 2008 and 2020, steel companies in partner economies obtained an average of 10.7 times more subsidies per crude steel production capacity unit than their counterparts in OECD countries. These subsidies took the form of cash grants, cash awards, and cost reimbursements. The report also finds that the national context significantly influences a jurisdiction's inclination to support its steel sector and the transparency of such subsidies. Some jurisdictions have prioritised the growth of their domestic steel industry by establishing firm goals for crude steel production, export, or concentration. Meanwhile, others have engaged in international collaboration to address global challenges related to the decarbonisation of the steel industry.
    DOI: 10.1787/06e7c89b-en
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  • 88
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Czech Republic 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264599673
    Language: English
    Pages: 1 Online-Ressource (162 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Tschechien ; Taxation ; Czech Republic
    Abstract: This publication presents the results of the Second Round Peer Review on the Exchange of Information on Request for the Czech Republic.
    DOI: 10.1787/366b187f-en
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  • 89
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    Joining Forces for Gender Equality : what is Holding us Back? (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264825833
    Language: English
    Pages: 1 Online-Ressource (337 Seiten) , Diagramme
    Parallel Title: Erscheint auch als Agir ensemble pour l'égalité des genres (version abrégée) : Quelles priorités ?
    Keywords: Gleichstellungspolitik ; Gleichberechtigung ; OECD-Staaten ; Education ; Employment ; Governance ; Social Issues/Migration/Health
    Abstract: OECD countries continue to face persistent gender inequalities in social and economic life. Young women often reach higher levels of education than young men, but remain under-represented in fields with the most lucrative careers. Women spend more time on unpaid work, face a strong motherhood penalty, encounter barriers to entrepreneurship and fare worse in labour markets overall. They are also under-represented in politics and leadership positions in public employment. These elements permeate many policy areas and economic sectors - from international trade and development assistance to energy and the environment - in which policy often lacks a strong gender focus. Violence against women, the most abhorrent manifestation of gender inequality, remains a global crisis. This publication analyses developments and policies for gender equality, such as gender mainstreaming and budgeting, reforms to increase fathers' involvement in parental leave and childcare, pay transparency initiatives to tackle gender pay gaps, and systems to address gender-based violence. It extends the perspective on gender equality to include foreign direct investment, nuclear energy and transport. Advancing gender equality is not just a moral imperative; in times of rapidly ageing populations, low fertility and multiple crises, it will strengthen future gender-equal economic growth and social cohesion
    Description / Table of Contents: Women at work in OECD countries -- The labour market integration challenges of Ukrainian refugee women -- Global goals in gender equality -- Improving policy implementation to end gender-based violence -- Foreword -- Gender gaps in Vocational Education and Training (VET) and adult learning -- Governance tools and evidence to promote inclusive decision making -- Gender equality in public leadership -- Gender balance in the nuclear sector -- Mainstreaming gender equality -- Tax systems and gender -- Gender differences in financial literacy and resilience -- Supporting equal parenting: Paid parental leave -- Addressing gender disparities in access to finance for business creation -- Gender gaps in entrepreneurship remain -- Gender differences in career expectations and feminisation of the teaching profession -- Women entrepreneurs and international trade -- Ensuring the availability, quality and affordability of childcare -- The gender wage gap and the role of firms -- Gender diversity in energy -- The gender gap in school engagement and retention -- Harnessing foreign direct investment for gender equality -- Gender mainstreaming in environmental policies -- Assessing gender equality in transport policies -- Pay transparency to close the gender wage gap -- Participation and performance of girls and boys in education -- Women and the social economy -- Executive summary -- Gender gaps in asset-backed pension arrangements -- Gender diversity on boards and in senior management -- Systems and legal frameworks to address gender-based violence -- Legal frameworks, institutional design and strategic planning for gender mainstreaming -- The potential of digitalisation for women's economic empowerment in MENA countries -- Improving gender equality in public employment -- Teleworking through a gender lens.
    DOI: 10.1787/67d48024-en
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  • 90
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    Lessons learned from the implementation of the European Competency Framework for Public Procurement Professionals : Towards an international competency framework (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.32
    Keywords: Öffentlicher Auftrag ; EU-Staaten ; OECD-Staaten ; Governance
    Abstract: Promoting the professionalisation of the public procurement workforce is gaining attention across EU Member States and OECD countries. To support professionalisation initiatives, the European Commission designed a scalable and structured tool to assess the skills and knowledge of public procurement professionals. This tool, known as ProcurCompEU, provides public organisations with the means to identify missing competences or areas where further capability-building initiatives could be implemented. To strengthen the relevance of the tool, the OECD has been supporting public administrations from several OECD countries in testing ProcurCompEU. This report provides insights on these pilots and draws lessons to further increase the scalability of the tool to different contexts and objectives.
    DOI: 10.1787/a0b8c9b7-en
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  • 91
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    Verringerung der Prekarität wissenschaftlicher Laufbahnen (2023)
    Paris : OECD Publishing
    Details
    Language: German
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Reducing the precarity of academic research careers
    Keywords: Wissenschaftler ; Wissenschaftlicher Nachwuchs ; Atypische Beschäftigung ; OECD-Staaten ; Science and Technology
    Abstract: Dieser Bericht befasst sich mit wissenschaftlichen Laufbahnen und nimmt dabei insbesondere das „Wissenschaftsprekariat“ in den Blick: Postdokto-rand*innen mit befristeten Verträgen, die keine Aussicht auf Festanstellung oder Weiterbeschäftigung haben. Es werden Maßnahmen und Praktiken aufgezeigt, um die Lebensqualität von Wissenschaftler*innen zu erhöhen, diversere, gerechtere und inklusivere Wissenschaftssysteme zu schaffen, die besten wissenschaftlichen Nachwuchskräfte anzuwerben und zu halten und damit letztlich die Qualität der Forschung zu verbessern. Der Bericht bietet einen konzeptuellen Rahmen und einen Überblick über die verfügbaren Daten und Informationen zu Politikmaßnahmen. Er stützt sich auf eine in OECD-Ländern durchgeführte Erhebung, bestehend aus Ländernotizen und Interviews mit Politikverantwortlichen, Mittelgeber*innen, Vertreter*innen von Forschungseinrichtungen sowie Wissenschaftler*innen. Der Bericht präsentiert Empfehlungen und eine Reihe von Politikoptionen für die Verbesserung der Arbeitsbedingungen und beruflichen Entwicklungsmöglichkeiten, eine stärkere Verknüpfung von Mittelvergabe und Personalpolitik, inklusivere Governance-Strukturen, die Förderung von Chancengleichheit und Diversität, ein besseres Personalmanagement, mehr intersektorale und internationale Mobilität sowie eine breitere Evidenzbasis zu wissenschaftlichen Laufbahnen.
    DOI: 10.1787/f8314967-de
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  • 92
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    Decentralised development co-operation : A global policy toolkit and guidance for practitioners (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.46
    Keywords: Entwicklungshilfe ; Regionalentwicklung ; OECD-Staaten ; Welt ; Urban, Rural and Regional Development
    Abstract: Decentralised development cooperation (DDC), or partnerships for sustainable development between cities and regions in developed and developing countries, can help drive major global agendas forward. Achieving a sustainable, equitable and resilient future requires action from subnational governments in many key SDGs and emerging areas, such as the response to the global health crisis, support for refugees and implementing net-zero pathways. The Global policy toolkit: Guidance for practitioners shows how DDC can promote mutual benefits and peer-to-peer learning, bring development co-operation closer to people and their daily lives, and deliver technical services and expertise. By providing a repository of good practices and guidance on implementation modalities, the toolkit seeks to promote policy dialogue and mutual learning across DDC actors and to enhance DDC effectiveness, efficiency and impact worldwide.
    DOI: 10.1787/3cb22851-en
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  • 93
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    Quantifying industrial strategies across nine OECD countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.150
    Keywords: Industriepolitik ; OECD-Staaten ; Science and Technology ; Economics ; Industry and Services
    Abstract: Industrial policy has resurfaced prominently in academic and policy discussions in the wake of major shocks and long-term trends. However, quantifying industrial strategies across countries remains difficult. The ‘Quantifying Industrial Strategies’ (QuIS) project measures industrial policy expenditures by gathering and harmonising publicly available data, based on a new methodology. This report summarises the composition of industrial strategies in the first nine participating countries in terms of expenditures, priorities, and policy instruments for the period 2019-21. The report finds that industrial policies are sizeable, with 1.5% of GDP in grants and tax expenditures, and with an important heterogeneity across countries in terms of strategic priorities; industrial strategies mainly rely on sectoral instruments, representing on average 29% of grants and tax expenditures; and green instruments are important and rose significantly in six out of nine countries between 2019 and 2021.
    DOI: 10.1787/5f2dcc8e-en
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  • 94
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    Managing risks in the public procurement of goods, services and infrastructure (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.33
    Keywords: Öffentlicher Auftrag ; Risikomanagement ; OECD-Staaten ; Governance
    Abstract: Representing approximately 12% of GDP across OECD countries, public procurement is an important pillar of public service delivery. However, successful public procurement is threatened by risks in areas as diverse as compliance, sustainability, and operations. Governments can address these challenges by identifying, assessing, treating, and monitoring risks throughout the procurement process. To do so, they use general tools such as risk registers and risk matrices, as well as more targeted measures aimed at specific challenges, such as supply chain risks. The procurement of complex goods, services and infrastructure involves different and often more consequential risks linked to market structures, the size and length of contracts, and the interconnected nature of decision making. In addressing this broad array of risks, the development of a national risk management strategy is a crucial step to ensure a co-ordinated and consistent approach.
    DOI: 10.1787/45667d2f-en
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  • 95
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    Reporting Gender Pay Gaps in OECD Countries : Guidance for Pay Transparency Implementation, Monitoring and Reform (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264658837 , 9789264801479 , 9789264989030
    Language: English
    Pages: 1 Online-Ressource (206 p.) , 21 x 28cm.
    Series Statement: Gender Equality at Work
    Keywords: Lohnstruktur ; OECD-Staaten ; Employment ; Social Issues/Migration/Health
    Abstract: Pay transparency policies are gaining momentum throughout the OECD. Over half of OECD countries require private sector firms to report their gender pay gap statistics regularly to stakeholders like employees, employee representatives, the government, and/or the public. Gender pay gap reporting, equal pay audits and other pay transparency policies help advance gender equality at the workplace, as these measures present up-to-date information on a firm’s gender pay gap, encourage employers to offer equal pay for work of equal value, and give individual workers and their representatives valuable insights to fight for pay equity. This report presents the most thorough stocktaking to date of gender pay gap reporting policies and evaluations across OECD countries, and offers guidance to countries interested in introducing, reforming and monitoring their pay transparency systems to promote equal pay for women and men.
    DOI: 10.1787/ea13aa68-en
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  • 96
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    International Standards for Automatic Exchange of Information in Tax Matters : Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264893955
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; Standardisierung ; Steuer ; OECD-Staaten ; Taxation
    Abstract: Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken. As a result, this publication includes the Crypto-Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS), along with associated Commentaries and exchange of information frameworks, as approved by the Committee on Fiscal Affairs, which now collectively represent the International Standards for Automatic Exchange of Information in Tax Matters. The CARF provides for the automatic exchange of tax relevant-information on crypto-assets and was developed to address the rapid growth of the crypto-asset market and to ensure that recent gains in global tax transparency are not gradually eroded. The CRS was amended to bring certain electronic money products and central bank digital currencies in scope. Changes have also been made to ensure that indirect investments in crypto-assets through derivatives and investment vehicles are now covered by the CRS. In addition, amendments have been made to strengthen the due diligence and reporting requirements and to provide a carve-out for genuine non-profit organisations. This publication also includes the OECD Recommendation on the International Standards for Automatic Exchange of Information in Tax Matters, which covers both the CARF and amended CRS.
    DOI: 10.1787/896d79d1-en
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  • 97
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    Public Employment and Management 2023 : Towards a More Flexible Public Service (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264733046 , 9789264489981 , 9789264377912
    Language: English
    Pages: 1 Online-Ressource (121 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Emploi et gestion publics 2023 : Vers une fonction publique plus flexible
    Keywords: Öffentlicher Dienst ; Personalmanagement ; Öffentlicher Sektor ; Nonprofit-Management ; OECD-Staaten ; Employment ; Governance
    Abstract: This is the second edition of a regular publication on public employment and management issues. This edition explores the theme of flexibility in the public service workforce through the angles of workforce mobility, learning and development, and flexible working arrangements. It presents comparative data and analysis as well as country-specific case studies to help governments design and embed greater flexibility. This report also features a synthesis of the OECD review of public service leadership and capability in the Brazilian Federal Public Service. Taken together, the insights of this edition can help guide and shape flexible work practices for a high-performing public service.
    DOI: 10.1787/5b378e11-en
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    Net Zero+ : Climate and Economic Resilience in a Changing World (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264648739 , 9789264604643 , 9789264868793
    Language: English
    Pages: 1 Online-Ressource (286 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Zéro émission nette+ (version abrégée) : Résilience climatique et économique dans un monde en mutation
    Keywords: Klimaneutralität ; Klimapolitik ; Nachhaltige Entwicklung ; Coping-Strategie ; OECD-Staaten ; Environment
    Abstract: Climate policy making today demands balancing the need for immediate, accelerated climate action with essential responses to punctual crises such as the COVID-19 pandemic and Russia’s war of aggression in Ukraine. Meeting this challenge requires a new approach centred on systemic resilience and the need to develop future-proof climate and economic policies that will endure potential diverse disruptions. This report offers policy makers a cohesive set of recommendations on how to build such resilience, derived from climate-relevant work from across OECD policy domains including economic and tax policy, financial and fiscal affairs, development, science and technology, employment and social affairs, and environmental policy, among others. It provides fresh insights on how to ensure the transition to net-zero emissions is itself resilient, while simultaneously building resilience to the increasing impacts of climate change. This report provides a synthesis of the OECD Net Zero+ project, covering the first phase of an ongoing, cross-cutting initiative, representing a major step forward for an OECD whole-of-government approach to climate policy.
    DOI: 10.1787/da477dda-en
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  • 99
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    SMEs in the era of hybrid retail : Evidence from an OECD D4SME survey (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.41
    Keywords: KMU ; Einzelhandel ; Online-Handel ; OECD-Staaten ; Economics ; Industry and Services
    Abstract: Digitalisation has triggered a profound transformation of the retail sector, primarily composed of SMEs. While retail businesses are embracing more hybrid practices of managing online and brick-and-mortar channels, getting more traditional SME retailers fit for the hybrid era could open up new opportunities, with far reaching implications on the local economy. Through a novel survey conducted in six OECD countries (France, Germany, Italy, Japan, Korea, and Spain) in co-operation with e-commerce platforms, this report provides new insights to better understand retail SMEs’ perceived advantages and challenges of operating online sales through these platforms, with a particular spotlight on hybrid SME retailers.
    DOI: 10.1787/882f30b0-en
    URL: lizenzpflichtig
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  • 100
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    How Green is Household Behaviour? : Sustainable Choices in a Time of Interlocking Crises (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264556928 , 9789264172746 , 9789264922945
    Language: English
    Pages: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Environmental Policy and Household Behaviour
    Parallel Title: Parallele Sprachausgabe Comportement des ménages et environnement : Opérer des choix durables sur fond de crises interdépendantes
    Keywords: Privater Haushalt ; Umweltbewusstsein ; Nachhaltiger Konsum ; OECD-Staaten ; Energy ; Agriculture and Food ; Environment ; Transport
    Abstract: Household choices – such as what to eat, how to get to work and how to heat our homes – have significant implications for the environment. With the urgency of environmental action and the need to shift to more sustainable consumption patterns, making more sustainable choices holds great potential to reduce environmental impacts. Yet in the context of interlocking crises, governments face challenges in supporting households with policies that realise this potential. How Green is Household Behaviour? presents an overview of results from the 2022 OECD Survey on Environmental Policies and Individual Behaviour Change. The survey investigates household attitudes and behaviour with respect to energy, transport, waste and food systems. It was carried out across more than 17 000 households in 9 countries, including Belgium, Canada, Israel, France, the Netherlands, Sweden, Switzerland, the United Kingdom and the United States. The data collected also include information on self-reported motivations and barriers to change, providing a unique source of empirical evidence to inform policy efforts to shift to more sustainable consumption patterns.
    DOI: 10.1787/2bbbb663-en
    URL: lizenzpflichtig
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