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  • Online Resource  (5,133)
  • Paris : OECD Publishing  (5,133)
  • Economics  (2,972)
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  • Online Resource  (5,133)
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Keywords
  • 1
    Language: English
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Steuerpolitik ; Konfliktregelung ; Welt ; OECD-Staaten ; Amtsdruckschrift ; Graue Literatur
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  • 2
    ISBN: 9789264996526 , 9789264451674 , 9789264920927
    Language: English
    Pages: 1 Online-Ressource (183 p.) , 21 x 28cm.
    Keywords: Budgetinzidenz ; Kanada ; Frankreich ; Irland ; Italien ; Südkorea ; Niederlande ; Neuseeland ; Schweden ; Social Issues/Migration/Health ; Economics ; Governance
    Abstract: In many countries, public expenditure, including transfers, plays a major role in reducing income inequality. The report reviews the various ways that budgeting can be used to this end. A first includes taking a broad approach to results-based budgeting, taking social and distributional goals into consideration. A second relies on integrating distributional impact analysis directly into the budget process. The report discusses the concrete experience of eight OECD countries in this area, analysing how they are integrating distributional impact assessment in spending and budgeting decisions. Finally, it discusses the tools, frameworks and data that are needed to take distributional considerations into account as part of evidence-informed policy making.
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  • 3
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1789
    Keywords: Economics
    Abstract: The paper reviews the diverse experience of OECD countries in establishing and running independent fiscal institutions, offering insights that could be useful for Latin American countries seeking to set-up and strengthen those institutions in the region. Through cluster analysis, we identify different types of OECD independent fiscal institutions and draw practical lessons from cases studies. We also identify key features that could serve as a road map for Latin American countries in their efforts to establish or enhance independent fiscal institutions.
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.44
    Keywords: E-Government ; Digitalisierung ; OECD-Staaten ; Science and Technology ; Governance
    Abstract: Digital government is essential to transform government processes and services in ways that improve the responsiveness and reliability of the public sector. During the COVID-19 pandemic it also proved crucial to governments' ability to continue operating in times of crisis and provide timely services to citizens and businesses. Yet, for the digital transformation to be sustainable in the long term, it needs solid foundations, including adaptable governance arrangements, reliable and resilient digital public infrastructure, and a prospective approach to governing with emerging technologies such as artificial intelligence. This paper presents the main findings of the 2023 edition of the OECD Digital Government Index (DGI), which benchmarks the efforts made by governments to establish the foundations necessary for a coherent, human-centred digital transformation of the public sector. It comprises 155 data points from 33 member countries, 4 accession countries and 1 partner country collected in 2022, covering the period between 01 January 2020 and 31 October 2022.
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  • 5
    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.
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  • 6
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264700079 , 9789264352063 , 9789264592322
    Language: English
    Pages: 1 Online-Ressource (166 p.) , 21 x 28cm.
    Keywords: Informelle Wirtschaft ; Niedriglohn ; Schwarzarbeit ; Qualifikation ; Soziale Mobilität ; Education ; Economics ; Development
    Abstract: This report adds two perspectives on informality. First, it disassembles the mechanics of the deleterious links between informal employment, low-paying work and low skills. It shows that informal employment is highly persistent, and that the vulnerability of informal workers is passed on to their children in the absence of adequate education, skills and social protection policy. Second, the report underscores the double burden of informality and low-paying work that a large share of workers in developing and emerging economies carry, and as such calls for policy solutions that go beyond the formalisation agenda and embrace the goal of social justice.
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  • 7
    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.
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  • 8
    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.
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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.
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  • 10
    Language: English
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1790
    Keywords: Infrastrukturinvestition ; Nachhaltige Entwicklung ; Brasilien ; Economics
    Abstract: Infrastructure investment has been low in Brazil over the last decades, leaving significant gaps in all infrastructure sectors. To close these gaps, public investment will need to increase and become more effective, while additional private resources need to be mobilised. Improving strategic planning and effectively translating it into budget allocations over time would increase the quality of infrastructure projects. Promoting foreign participation in public procurement would raise competition and value for public money, while strengthening the governance of SOEs would enhance the quality of infrastructure services. Minimising policy and judicial risks would help to leverage more private infrastructure financing, including at longer maturities, while ensuring an adequate risk sharing between public and private actors.
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  • 11
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.68
    Keywords: Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation
    Abstract: The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
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  • 12
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264532243 , 9789264582149 , 9789264910720
    Language: French
    Pages: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Keywords: Social Issues/Migration/Health ; Economics ; Development ; Industry and Services ; Finance and Investment ; Morocco
    Abstract: Le Rapport De l’engagement à la mise en œuvre : assurer l’autonomisation économique des femmes au Maroc analyse les politiques publiques marocaines en faveur de l’autonomisation économique des femmes dans le cadre de la Recommandation du Conseil de l’OCDE sur l’égalité femmes-hommes dans l’éducation, l’emploi et l’entrepreneuriat à laquelle le pays a adhéré en 2018. Il fournit un cadre stratégique global visant à déverrouiller le potentiel économique des femmes, afin qu’elles puissent pleinement contribuer au développement durable du Maroc et bénéficier de ses retombées économiques et sociales. Ce cadre stratégique global - développé dans le cadre de la seconde phase du programme pays Maroc de l’OCDE - vise à soutenir la mise en œuvre du troisième Plan Gouvernemental pour l’Égalité (PGE III). Il préconise une approche multi-cibles et multi-sectorielle, mettant l'accent sur des politiques de soin transformatrices pour créer des emplois décents, alléger les tâches domestiques et de soin, et remettre en cause les stéréotypes de genre, soulignant l'importance de l'évolution des normes socio-culturelles pour favoriser l'intégration des femmes sur le marché du travail.
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  • 13
    ISBN: 9789264333956 , 9789264434745 , 9789264756182
    Language: French
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Series Statement: Les voies de développement
    Parallel Title: Parallele Sprachausgabe Production Transformation Policy Review: Spotlight on Guadeloupe's Internationalisation
    Keywords: Economics ; Energy ; Development ; France
    Abstract: Située dans la mer des Caraïbes, la Guadeloupe est un département français d'outre-mer et une région européenne ultrapériphérique. Dans la série des examens des politiques de transformation économique, ce rapport examine les opportunités et les défis de cette région qui cherche une voie de développement économique plus durable. Il identifie des actions prioritaires dans plusieurs domaines, notamment la bioéconomie et l'économie circulaire, les secteurs créatifs et les énergies renouvelables. Ce Gros plan enrichit notre compréhension de la diversité des voies de développement, y compris celles des petits États insulaires en développement (PEID). Il est le fruit d'un vaste processus d'examen par les pairs auquel ont participé des acteurs publics et privés de Colombie, des pays des Caraïbes et d'autres régions ultrapériphériques de l'UE.
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  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 3 | volume:23 | year:2024 | number:3
    Language: English
    Pages: 1 Online-Ressource (16 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 3
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2024
    Angaben zur Quelle: number:3
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: The growth of strategic budget initiatives – such as gender budgeting and green budgeting - has been a prominent trend in OECD countries. This is driven by a desire to use the budget to help deliver transformational change in relation to key policy priorities demanding a whole-of-government response. This paper outlines the emergence of strategic budget initiatives across OECD countries and offers some preliminary observations on how these initiatives are being designed and implemented.
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  • 15
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Language: English
    Pages: 1 Online-Ressource (17 p.)
    Parallel Title: Parallele Sprachausgabe Bonnes pratiques de l’OCDE en matière de budgétisation sensible au genre
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: This paper presents best practices for gender budgeting in OECD countries, consisting of the core features common to successful implementation of gender budgeting. These best practices identify elements that contribute to the sustainability of gender budgeting and help governments ensure that the budget helps achieve broader government objectives relating to gender equality, such as women’s participation in the labour market. The best practices draw on gender budgeting practices in Member countries and the OECD’s work with countries in designing and implementing gender budgeting.
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  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal on budgeting 23(2023), 2 vom: 21. Juni, Artikel-ID 6, Seite 1-15 | volume:23 | year:2023 | number:2 | day:21 | month:06 | elocationid:6 | pages:1-15
    ISSN: 1681-2336
    Language: English
    Titel der Quelle: OECD journal on budgeting
    Publ. der Quelle: Paris : Organisation for Economic Co-operation and Development, 2001
    Angaben zur Quelle: 23(2023), 2 vom: 21. Juni, Artikel-ID 6, Seite 1-15
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:2
    Angaben zur Quelle: day:21
    Angaben zur Quelle: month:06
    Angaben zur Quelle: elocationid:6
    Angaben zur Quelle: pages:1-15
    Keywords: Finance and Investment ; Governance ; Economics ; Aufsatz in Zeitschrift
    Abstract: This paper explores how Early Childhood Education and Childcare (ECEC) can be more effectively financed and delivered to promote human capital development, economic growth and well-being. It discusses evidence showing that quality ECEC contributes to better education outcomes and higher future earnings, particularly for socio-economically disadvantaged children. Yet it identifies challenges in delivering ECEC services, including uneven coverage and lack of affordability in many OECD countries, necessitating intergovernmental fiscal co-operation. In the wake of the COVID-19 pandemic’s disruptive effects on children’s learning and future GDP, the paper underscores the urgent need for effective policy interventions. These include augmenting public spending, implementing equitable fiscal governance models, enhancing the affordability of services and establishing robust monitoring systems. By addressing these issues, the paper posits that we can ensure equitable access to high-quality ECEC and fortify the resilience of our education systems for future generations.
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  • 17
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Language: French
    Pages: 1 Online-Ressource (20 p.)
    Parallel Title: Parallele Sprachausgabe OECD Best Practices for Gender Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: Ce document présente les bonnes pratiques en matière de budgétisation sensible au genre dans les pays de l'OCDE, qui regroupent les éléments essentiels communs nécessaires à une mise en œuvre réussie d’une budgétisation sensible au genre. Ces bonnes pratiques identifient les éléments qui contribuent à la durabilité de la budgétisation sensible au genre et aident les gouvernements à s'assurer que le budget participe à la réalisation d'objectifs plus larges liés à l'égalité des genres, tels que la participation des femmes au marché du travail. Les bonnes pratiques s'inspirent des pratiques de budgétisation sensible au genre dans les pays membres de l’OCDE ainsi que des travaux menés avec les pays pour la conception et la mise en œuvre de la budgétisation sensible au genre.
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 1 | volume:23 | year:2023 | number:1
    Language: English
    Pages: 1 Online-Ressource (36 p.)
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 1
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:1
    Keywords: Finance and Investment ; Governance ; Economics
    Abstract: This paper provides good-practice guidelines for parliamentary budget officials and independent fiscal institutions (IFIs) that estimate the costs of policy proposals. It covers topics including which costs to capture, how to handle behavioural responses and macroeconomic feedback, how to communicate results, and how to work with stakeholders. It also contains a section on the special considerations for costing election platforms.
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  • 19
    Language: English
    Pages: 1 Online-Ressource (62 p.) , 21 x 28cm.
    Series Statement: OECD Economic Policy Papers no.33
    Keywords: Economics
    Abstract: This paper describes the latest update of the OECD’s long-term scenarios, which are done every 2-3 years to quantify some of the most important long-term macroeconomic trends and policy challenges facing the global economy. For the first time, this update incorporates the effect of the low-carbon energy transition. The study first presents a baseline projection that acts as a business-as-usual scenario against which the economic effects of the transition can be gauged. Next, it outlines extensions to the OECD global long-term model (LTM) to consider energy use and associated CO2 emissions and describes an alternative stylised scenario in which OECD and non-OECD G20 countries successfully transition to low-carbon energy in a way broadly consistent with a net-zero target for greenhouse gas emissions by 2050. These extensions rely on a variety of sources, but most crucially on simulations of CO2 mitigation costs with the OECD’s ENV-Linkages model. Finally, the model’s extensions are used to explore some fiscal implications of the energy transition, in particular how the negative economic effects of carbon mitigation could be alleviated by fiscal or other structural reforms.
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  • 20
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1773
    Keywords: Economics ; Environment
    Abstract: This paper provides empirical evidence on the short and long-term sectoral effect of environmental policy stringency on CO2 emissions, exploiting longitudinal data covering 30 OECD countries and more than 50 sectors. The analysis relies on the OECD Environmental Policy Stringency (EPS) index, a composite index tracking climate change and air pollution mitigation policies. Estimates obtained from panel regressions suggest that more stringent environmental policies are associated with lower emissions, that the effect builds over time and differs across sectors depending on their fossil fuel intensity. A one unit increase in the EPS index (about one standard deviation), is associated with 4% lower CO2 emissions in the sector with median fossil fuel intensity after two years and by 12% after 10 years. For sectors in the top decile of the fossil fuel intensity distribution, the estimates point to a decline in emissions by 11% after two years and 19% after ten years. Environmental policies targeted at energy, manufacturing and transport sectors have the largest potential impact on emissions. Illustrative policy scenarios based on these results indicate that achieving emission reductions consistent with net-zero targets will require raising the stringency of environmental policies more drastically and rapidly than in the past.
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  • 21
    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1779
    Keywords: Economics
    Abstract: Using data on more than 150.000 non-financial companies operating in both manufacturing and services sectors around the world, we analyse the drivers of firm performance throughout the whole COVID cycle (until end 2021). We highlight three key results. First, if anything, larger and older firms did worse than smaller and younger ones in terms of revenues and investment spending, both during COVID-19 and the subsequent recovery. Even in sectors that were under scrutiny from a competition standpoint, such as technology and healthcare, larger firms did not systematically over-perform. Second, ex-ante financial strength attenuated the effects of the shock on revenues during the COVID cycle. Third, there is some evidence of debt overhang: firms that entered the crisis with a higher leverage ratio invested less than others, including on R&D, both in 2020 and in 2021, while firms that became more debt-burdened during the pandemic tended to record weaker investment spending during the recovery. These insights shed light on market power, competition, and more generally on the performance of the corporate sector since the start of COVID-19 pandemic.
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  • 22
    Language: English
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1787
    Keywords: Economics ; Israel
    Abstract: High employment growth has sustained Israel’s high GDP growth in recent decades, but demographic change and labour market duality put future growth at risk. Policy action is required to stimulate employment and raise labour productivity, especially among population groups with weaker labour market outcomes. A particular concern is closing employment gaps of Haredim and Arab Israelis and ensuring gender equality in the workplace, which would simultaneously improve opportunities for all Israelis and the aggregate labour productivity of the economy. This will require setting appropriate work incentives and providing better support for working parents; improving skills at all stages of the learning cycle; as well as increasing mobility and improving reallocation towards high-productivity jobs and firms, in particular in the high-tech sector.
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  • 23
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: French
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Development Policy Papers no.49
    Parallel Title: Parallele Sprachausgabe Innovative agro-food industries in the EU Outermost Regions
    Keywords: Economics ; Development ; Agriculture and Food ; France ; Portugal ; Spain
    Abstract: Ce document présente une vue d'ensemble des chaînes de valeur agroalimentaires dans les régions ultrapériphériques de l'UE (RUP de l'UE). Il évalue les tendances émergentes, discute des opportunités et des défis, examine les cadres politiques et les outils qui peuvent renforcer la participation bénéfique des RUP de l'UE dans les chaînes de valeur agroalimentaires internationales, et propose des actions prioritaires. Ce document s’inscrit dans le cadre du projet conjoint UE-OCDE sur les régions ultrapériphériques du monde.
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  • 24
    Language: English
    Pages: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1777
    Keywords: Economics ; Social Issues/Migration/Health
    Abstract: The EU’s ambitious Green Deal aims at achieving net zero emissions by 2050. The EU is starting from a relatively good position. It has successfully reduced greenhouse gas emissions over the past decade. But further efforts are needed to reach the net zero target. These include an extension of emission trading to agriculture and the phase-out of generous subsidies for fossil fuels. Such efforts should be complemented by additional measures to shift to clean energy, notably more integrated electricity markets and deeper capital markets that provide the necessary investment in new technologies. Accelerating the green transition will also involve costs for displaced workers. Bolstering workers’ mobility and training will help improve labour reallocation and reduce transition costs.
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  • 25
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Working Papers no.113
    Keywords: Economics ; Development ; Trade ; Environment ; China, People’s Republic
    Abstract: This paper traces the history of China’s development co-operation system and looks into its practices, touching upon implementation gaps with established international norms and practices.
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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.
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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.
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  • 28
    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.
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  • 29
    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.
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  • 30
    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.
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  • 31
    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.
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  • 32
    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.
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  • 33
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1782
    Keywords: Economics ; Türkiye
    Abstract: The Turkish economy grew strongly over the past two decades and created many jobs. However, given its young and growing workforce, Türkiye needs to ramp up efforts to achieve high-quality formal job creation. A sizeable share of the workforce, mostly female workers, does not actively participate in the labour market. While informality has decreased significantly, it is still widespread and entrenches productivity differences across firms. Rigid labour market rules, particularly the high severance pay but also minimum wages, impede formal job creation. More flexible labour markets should be part of a comprehensive reform programme that shifts job loss protection to a broader-based unemployment insurance scheme, supported by well-designed activation policies. While educational attainment has risen impressively, a growing number of vacancies, significant skill mismatches and a low level of adult skills highlight the need to address the quality of education and to improve on the matching of talent to jobs.
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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1784
    Keywords: Economics
    Abstract: Croatia’s labour market has made important progress over the past decade. Employment rates are rising, reducing the gap with OECD countries, and poverty has fallen. While important weaknesses remain, many dimensions of equity and working conditions are similar to OECD countries. Continuing this progress is essential for Croatia’s incomes and well-being to converge with OECD countries, to counter accelerating population ageing and to make the most of emerging opportunities, including from digitalisation and the green economy transition. For employers, filling increasingly advanced skill needs is a growing obstacle. Relatively few of the young and older adults are in work – contributing to weakening skills, lower incomes and higher poverty risks. Addressing these challenges will require dramatically expanding participation in re-skilling and adult education programmes, and raising the workforce’s flexibility, for example by strengthening active labour market policies, improving the housing market’s dynamism and making the most of immigrants’ and returned emigrants’ skills. This Working Paper relates to the 2023 OECD Economic Survey of Croatia.
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  • 35
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: French
    Pages: 1 Online-Ressource (12 p.) , 21 x 28cm.
    Series Statement: Les réponses de l’OCDE face aux conséquences de la guerre en Ukraine
    Parallel Title: Parallele Sprachausgabe Working towards dual intent integration of Ukrainian refugees
    Keywords: Economics ; Employment ; Social Issues/Migration/Health
    Abstract: Le déplacement des ukrainiens dans les pays de l’OCDE s’inscrivant dans la durée, une aide supplémentaire à l’intégration est nécessaire pour parvenir à des résultats adéquats, mais la nature et la portée de cette aide peuvent ne pas correspondre aux pratiques d’intégration habituelles car il est probable que de nombreux réfugiés voudront vouloir rentrer chez eux lorsque la situation le permettra. Au vu de ces besoins apparemment contradictoires, adopter une approche de l’intégration visant un double objectif permettrait de prévoir à la fois la possibilité d’un séjour d’une durée indéterminée dans le pays d’accueil et celle d’un retour des réfugiés en Ukraine, tout en s'attachant à minimiser les éventuels obstacles au retour.
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  • 36
    Language: English
    Pages: 1 Online-Ressource (49 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1781
    Keywords: Economics
    Abstract: This paper evaluates the link between educational policies and i) student performance and ii) macroeconomic measures of productivity. The analysis has two stages. First, using the 2015 and 2018 PISA databases, it quantifies the relationship between student test scores and the characteristics of students taking the tests, their school environment and national educational systems. Second, assuming that these relationships reflect the effect of different characteristics/policies on student test performance, the second stage converts the latter into an estimated effect on macroeconomic measures of productivity using a new measure of human capital as an intermediary variable. This new measure of human capital, devised in previous OECD work, combines student test scores and mean years of schooling with estimated elasticities that suggest the former is more important. The analysis shows a positive association between spending on education and student test scores, but only for levels of student expenditure below the OECD median, suggesting scope for currently low-spending countries to raise student performance with potential gains to long-run productivity. Boosting participation in early childhood education as well as improving teacher quality is found to generate large aggregate productivity gains. There are significant, but smaller, macroeconomic gains for many countries from limiting grade repetition and ability grouping across all subjects as well as increasing the accountability of schools. Finally, the results provide evidence for income inequality having a major influence on productivity through a human capital channel.
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  • 37
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1772
    Keywords: Economics ; Iceland
    Abstract: Immigration has increased rapidly since the late 1990s, driven largely by strong economic growth and high standards of living. By mid-2023, foreign citizens made up around 18% of the population. This has brought important economic benefits to Iceland, including by boosting the working age population and helping the country to meet labour demands in fast-growing sectors. However, there are important challenges regarding the integration of immigrants and their children that need to be addressed through a comprehensive approach, helping to make the most of immigration. Successful labour market integration of immigrants requires more effective language training for adults and an improvement in skills recognition procedures. At the same time, immigrants need more opportunities to work in the public sector and the adult learning system should be adjusted to better encompass their training needs. Strengthening language skills is key to improving the weak educational outcomes of immigrant students. Enhancing teachers’ preparedness to accommodate students’ diverse educational needs is another pre-requisite. Strengthening integration further hinges upon meeting the housing needs of the immigrant population, including through an increase in the supply of social and affordable housing.
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  • 38
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1785
    Keywords: Economics
    Abstract: This study investigates the capacity of governments to reallocate spending across different functions of the government. It mobilises the COFOG dataset for the period 1996 - 2017, which allows comparing public spending mixes at detailed levels in ways that are consistent across countries and over time. Three main empirical findings are established. Firstly, countries differ in their propensity to reallocate public spending across functions and countries that reallocate more are also countries with sounder governance and tighter fiscal rules in place. Secondly, obstacles to reallocation are identified, with governments avoiding nominal cuts, especially in health and social expenditures. Thirdly, while the analysis underlines some degree of convergence among OECD countries in terms of public spending allocation, this convergence is not universal. A cluster of Nordic countries persists, and Greece is identified as diverging from the rest of countries included in the sample.
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  • 39
    Language: English
    Pages: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1775
    Keywords: Economics
    Abstract: This study analyses the economic effects of the EU's ‘Fit for 55’ climate mitigation policies using the OECD ENV-Linkage model, a dynamic, global Computable General Equilibrium model. The model projects macroeconomic, sectoral, energy and emission trends for the EU, and for the five largest EU economies separately, up to 2035. Policy scenarios combine carbon pricing with regulations to reach the ‘Fit For 55’ emission reduction target in 2030. Additional scenarios analyse i) harmonised carbon pricing across countries and sectors, ii) different forms of revenue recycling from carbon pricing, iii) the effect of the EU’s proposed Carbon Border Adjustment Mechanism on competitiveness, and iv) the effect of Russia’s war against Ukraine on mitigation costs. Given the short time horizon of the analysis (until 2035), the model does not assess the positive economic benefits associated with fewer climate impacts and extreme climate events. ‘Fit for 55’ policies are projected to lead to a loss of GDP per capita of 2.1% in 2035 compared to the reference scenario (pre-‘Fit for 55’ policies), reflecting increasing production costs on the back of higher carbon pricing. Higher carbon pricing is also projected to lead to a loss of competitiveness in energy-intensive industries. The EU’s proposed Carbon Border Adjustment Mechanism may only partly mitigate the loss of competitiveness of energy-intensive industries. Harmonising carbon pricing across sectors would help limit the loss to GDP per capita, as a uniform carbon price is lower and allows for directing emission reduction efforts to sectors and countries with the lowest abatement costs. Finally, Russia’s war against Ukraine has not substantially increased the GDP costs of mitigation. Without the war, lower fossil fuel import prices would have led to higher fossil fuel demand, ultimately requiring more stringent mitigation action.
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  • 40
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1774
    Keywords: Economics ; Employment ; Germany
    Abstract: The green transformation of the economy is expected to lead to a sharp reduction in employment in carbon-intensive industries. For designing policies to support displaced workers, it is crucial to better understand the cost of job loss, whether there are specific effects of being displaced from a carbon-intensive sector and which workers are most at risk. By using German administrative labour market data and focusing on mass layoff events, we estimate the cost of involuntary job displacement for workers in high carbon-intensity sectors and compare it with the displacement costs for workers in low carbon-intensity sectors. We find that displaced workers from high carbon-intensity sectors have, on average, higher earnings losses and face stronger difficulties in finding a new job and recovering their earnings. Our results indicate that this is mainly due to human capital specificity, the regional clustering of carbon-intensive activities and higher wage premia in carbon-intensive firms. Workers displaced in high carbon-intensity sectors are older, face higher local labour market concentration and have fewer outside options for finding jobs with similar skill requirements. They have a higher probability to switch occupations and sectors, move to occupations that are more different in terms of skill requirements compared to the pre-displacement job, and are more likely to change workplace districts after displacement. Women, older workers and those with vocational degrees as well as workers in East Germany, experience particularly high costs in case they are displaced from high carbon-intensity sectors.
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  • 41
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1780
    Keywords: Economics ; Science and Technology
    Abstract: This paper describes an algorithm, “DoomBot”, which selects parsimonious models to predict downturns over different quarterly horizons covering the ensuing two years for 20 OECD countries. The models are country- and horizon-specific and are automatically updated as the estimation sample period is extended, so facilitating out-of-sample evaluation of the algorithm. A limited combination of explanatory variables is chosen from a much larger pool of potential variables that include those that have been most useful in predicting downturns in previous OECD work. The most frequently selected variables are financial variables, especially those relating to credit and house prices, but also include equity prices and various measures of interest rates (such as the slope of the yield curve). Business cycle variables -- survey measure of capacity utilisation, industrial production, GDP and unemployment -- are also selected, but more frequently at very short horizons. The variables selected do not just relate to the domestic economy of the country being considered, but also international aggregates, consistent with findings from previous OECD work. The in-sample fit of the models is very good on standard performance metrics, although the out-of-sample performance is less impressive. The models do, however, provide a clear out-of-sample early warning of the Global Financial Crisis (GFC), especially when considered collectively, although they do generate ‘false alarms’ just ahead of the crisis. The models are less good at predicting the euro area crisis out-of-sample, but it is clear from the evolution of the choice of variables that the algorithm learns from this episode, for example through the more frequent selection of a variable measuring euro area sovereign bond spreads. The latest out-of-sample predictions made in mid-2023, suggest the probability of a downturn is at its greatest and most widespread since the GFC, with the largest contributions to such risks coming from house prices, interest rate developments (as measured by the slope of the yield curve and the rapidity of the change in short rates) and oil prices. On the other hand, warning signals from business cycle variables and equity prices, which are often good downturn predictors at short horizons, are conspicuously absent.
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  • 42
    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.
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  • 43
    Language: English
    Pages: 1 Online-Ressource
    Keywords: Economics
    Abstract: This OECD report, prepared for the 2023 Japan Presidency of the G7, takes stock of the limitations of GDP as an economic indicator and provides an overview of initiatives to overcome them, both within the system of national accounts and through the development of multidimensional well-being dashboards. It also provides examples of efforts to better integrate multidimensional well-being concepts in policy strategy, design and implementation.
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  • 44
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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.
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  • 45
    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.
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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.
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  • 47
    Language: English
    Pages: 1 Online-Ressource (21 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.45
    Keywords: Economics ; Employment ; Industry and Services ; Science and Technology
    Abstract: This paper examines the experiences of self-employed online freelancers working on digital labour platforms during the COVID-19 pandemic. It is based on interviews with freelancers and platform managers and experts in Belgium, France, Italy, the Netherlands and Poland. Their experiences during COVID-19 reveal issues of asymmetric power vis-à-vis platforms. Notably, they reported lack of transparency and certainty in their contracts with platforms, lack of power in negotiating with clients, and limited ability to engage with clients on other platforms. In addition, they often experienced difficulties in accessing government temporary supports for businesses during the pandemic. The paper puts forward policy recommendations to address these issues.
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  • 48
    Language: French
    Pages: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1776
    Parallel Title: Parallele Sprachausgabe Promoting gender equality to strengthen economic growth and resilience
    Keywords: Economics ; Social Issues/Migration/Health
    Abstract: Les taux d'emploi et les salaires des femmes restent inférieurs à ceux des hommes dans les pays de l'OCDE, avec des écarts moyens d'emploi et de salaire désormais autour de 15% et 12% respectivement. Les écarts se sont réduits à un rythme relativement modeste au cours de la dernière décennie, ce qui appelle de nouvelles mesures politiques. Le manque de services de garde d'enfants abordables et leur qualité insuffisante constituent souvent un obstacle à la participation des femmes au marché du travail et notamment au travail à temps plein. Un partage très inégal du congé parental entre les parents et les difficultés rencontrées lors du retour au travail entravent encore davantage les carrières des femmes. Les biais du système fiscal peuvent décourager les femmes de travailler dans certains pays. Les femmes sont désavantagées dans l’accès aux postes de direction et à l’entrepreneuriat. Différentes politiques peuvent contribuer à réduire les écarts entre les genres, notamment une meilleure offre de garde d'enfants, l'incitation des parents à mieux partager le congé parental, la reconversion et la formation au retour du congé parental, l'encouragement de l'égalité des genres au sein des entreprises, des programmes d'intégration pour les femmes nées à l'étranger, la promotion de l’entrepreneuriat féminin et l’inclusion financière, ainsi que l’égalisation de la fiscalité sur les deuxièmes apporteurs de revenu. En outre, les multiples dimensions et causes profondes des inégalités de genre soulignent l’importance d’intégrer la dimension de genre dans tous les domaines de l’action publique.
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  • 49
    Language: English
    Pages: 1 Online-Ressource (23 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1776
    Parallel Title: Parallele Sprachausgabe Promouvoir l'égalité des genres pour renforcer la croissance économique et la résilience
    Keywords: Economics ; Social Issues/Migration/Health
    Abstract: Women’s employment rates and wages are still lagging those of men across OECD countries, with average employment and wage gaps now around 15% and 12% respectively. Gaps narrowed at a relatively modest pace over the past decade, calling for further policy action. A lack of affordable high-quality childcare is often an obstacle to women’s participation in the labour market and notably to working full time. A very unequal sharing of parental leave between parents and challenges upon return to work further hampers women’s careers. Biases in the tax system may discourage women from working in some countries. Women face disadvantage in accessing management positions and entrepreneurship. A range of policies can help reduce gender gaps, including better childcare provision, incentivising parents to better share parental leave, re-skilling and upskilling on return from parental leave, encouraging gender equality within firms, integration programmes for foreign-born women, promoting women entrepreneurship and financial inclusion, and levelling taxation for second earners. Moreover, the multiple dimensions and root causes of gender inequality call for mainstreaming gender across policy domains.
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  • 50
    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.
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  • 51
    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.
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  • 52
    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.
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  • 53
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (11 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Parallel Title: Parallele Sprachausgabe Intégration des réfugiés ukrainiens : une double approche
    Keywords: Economics ; Employment ; Social Issues/Migration/Health
    Abstract: As the displacement of Ukrainians in OECD countries is prolonged, additional integration support in host countries is needed for optimal outcomes, yet the nature and scope of support needed may not align with the usual integration practices as many refugees are expected to want to return to home when the situation permits. Considering the conflicting needs, adopting a dual intent approach could prepare for both indefinite stay as well as for possible return of refugees by deliberatively seeking to minimise possible return barriers.
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  • 54
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1786
    Keywords: Economics
    Abstract: This paper identifies different types of climate change mitigation strategies countries adopted over the last two decades and assesses the policy synergies they might generate. The analysis exploits the rich policy repository of the OECD’s Climate Actions and Policies Measurement Framework (CAPMF). This is the most comprehensive and harmonised mitigation policy database to date, covering more than 120 policy instruments and 50 countries over 2000-20. Statistical cluster analysis yields four types of mitigation strategies, which differ in the variety and stringency of mitigation policies. Until the mid-2000s mitigation strategies were similar and based on few policies and low overall stringency. They started to differentiate in the mid-2000s and then in the mid-2010s as some countries enlarged the variety of policy instruments and raised stringency. Regression results indicate that emissions are negatively associated with the overall stringency of the country’s mitigation strategies. Moreover, this relationship is stronger for mitigation strategies comprising a larger set of instruments, pointing to larger policy synergies.
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  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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.
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  • 56
    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.
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  • 57
    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.
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  • 58
    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.
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  • 59
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1783
    Keywords: Economics
    Abstract: Raising productivity growth is central to closing the gap with the incomes and well-being enjoyed in many OECD countries. Croatia has internationally competitive firms, and a dynamic economy with many young and potentially productive firms. However, overall performance has been limited by the presence of many less productive firms and more productive firms that often fail to grow. This likely reflects a business environment that weakens competitive pressures and makes investments more costly and risky. Reducing the burdens of lengthy and unpredictable regulatory procedures, resolving legal disputes faster with a more efficient judicial system, and improving public sector integrity, will be key for boosting productivity growth. Developing public equity markets and expanding R&D support would improve access to finance for young and innovative firms. State-owned enterprises play a comparatively large role in Croatia’s economy but tend to underperform financially and in delivering goods and services. Improving their governance, by strengthening the state’s oversight and governance arrangements, can improve outcomes. This Working Paper relates to the 2023 OECD Economic Survey of Croatia.
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  • 60
    Language: English
    Pages: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1788
    Keywords: Economics
    Abstract: This paper analyses employment dynamics across firms during the COVID-19 pandemic and the role of job retention schemes (JRS) in shaping these dynamics. It relies on a novel collection of high-frequency harmonised micro-aggregated statistics, computed using administrative data on employment and wages from electronic payroll records across 12 countries linked to monthly information on policy support during COVID-19, as well as on a new indicator of JRS de-jure generosity. The analysis highlights four key findings: i) the employment adjustment margins varied over time, adjusting mainly through the intensive margin in 2020, while both the intensive and the extensive margins contributed to employment changes in 2021; ii) the reallocation process remained productivity enhancing, although to a lower extent on average compared to 2019; iii) JRS were successful in their purpose of cushioning the effect of the crisis on employment growth and firm survival; iv) JRS support did not distort the productivity-enhancing nature of reallocation.
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  • 61
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.46
    Keywords: Economics ; Industry and Services ; Finance and Investment
    Abstract: Banks and other financial institutions have a central role to play in supporting the net zero transition of the business sector and its millions of SMEs. They are working to integrate climate considerations in various aspects of their operations, including strategy, management and financial products. This calls for the development of new internal capacities and access to SME sustainability data and assessments which are currently difficult to obtain. This policy paper presents the findings of a 2023 survey of public development banks and private financial institutions, conducted by the by the OECD Platform on Financing SMEs for Sustainability. It provides insights on financial institutions' current approaches and plans for the integration of climate considerations in their SME operations. It also provides information on the offer of finance and non-financial support for SMEs’ net zero investments and on related SME climate-related data requirements.
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  • 62
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1778
    Keywords: Economics ; Sweden
    Abstract: Sweden is among OECD best performers in reducing greenhouse gas emissions, much thanks to a comprehensive policy framework and relatively efficient policies. There is nonetheless room to further improve consistency of targets and policies, notably for transport, agriculture and carbon removals. Sweden’s long record as a climate frontrunner is also threatened by policy changes moving the 2030 reduction target out of reach unless compensated by new ambitious measures. A green industrial revolution is gaining momentum in Sweden’s north, fuelled by an abundant supply of clean electricity. Considerable investments in electricity generation, storage and transmission are needed, but long planning and permitting procedures slow many key projects down. The green revolution depends on people and skills to run industry and complementary public services. This is a challenge for northern regions and municipalities already facing labour shortages.
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  • 63
    Language: English
    Pages: 1 Online-Ressource (13 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Keywords: Economics ; Energy ; Trade ; Industry and Services ; Environment ; Transport ; Belarus ; Russian Federation ; Ukraine
    Abstract: Russia's war of aggression against Ukraine has had profound effects on the maritime sector. It directly disrupted maritime activities in the Black and Azov seas, causing the suspension of Ukrainian port operations and agricultural exports. Although an export corridor temporarily resumed activities, the termination of the agreement in July 2023 continues to affect Ukrainian shipping. International sanctions against Russia and Belarus have notably targeted shipowners and shipbuilders, restricting Russian ships' access to OECD ports. These sanctions have also halted orders for Russian ship owners in OECD countries, reducing new orders and vessel completions in Russian shipyards. While global seaborne trade and ship demand remain relatively unaffected, the war has prompted longer-term impacts such as altered trading routes, changes in energy demand and costs, potential implications for maritime decarbonisation, and an increase in "dark fleet" vessels.
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  • 64
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Series Statement: OECD Productivity Working Papers no.34
    Keywords: Economics ; Science and Technology
    Abstract: This paper investigates the link between gender diversity in senior management and firm-level productivity. For this purpose, it constructs a novel cross-country dataset with information on firms’ senior management group and other firm characteristics, covering both publicly listed and unlisted firms in manufacturing and non-financial market services across nine OECD countries. The main result from the analysis is that productivity gains from increasing gender diversity in senior management are highest among firms with low initial diversity. Increasing the female share to the sample average of 20% in firms with initially lower shares would increase aggregate productivity by around 0.6%. This suggests that improving women’s access to senior management positions matters not only for equity but could yield significant productivity gains.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264688971 , 9789264626829 , 9789264493438
    Language: English
    Pages: 1 Online-Ressource (167 p.) , 21 x 28cm.
    Keywords: Economics ; Science and Technology
    Abstract: The digital economy is growing, with producers increasingly using digital technology to revolutionise their production processes, and with new business models being created based on the digital transformation. To improve the visibility of digitalisation in macroeconomic statistics, the Digital Supply and Use Tables (SUTs) framework has been developed under the auspices of the OECD’s Informal Advisory Group (IAG) on Measuring GDP in a Digitalised Economy. In the Digital SUTs framework, three dimensions are introduced for measuring the digital economy: the nature of the transaction (the “how”), the goods and services produced (the “what”), and the new digital industries (the “who”). The OECD Handbook on Compiling Digital SUTs explains these three dimensions and includes examples. It also presents the high priority indicators that have been agreed by the IAG and includes recommended templates for producing the outputs.
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  • 66
    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.
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  • 67
    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.
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  • 68
    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.
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  • 69
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264840409
    Language: English
    Pages: 1 Online-Ressource (291 p.) , 21 x 28cm.
    Keywords: Education ; Economics ; Governance ; Social Issues/Migration/Health ; Belgium
    Abstract: As countries seek to draw lessons the COVID-19 crisis and increase their future resilience, evaluations are important tools to understand what worked or not, why and for whom. This report builds on the OECD work on “government evaluations of COVID-19 responses”. It evaluates Belgium’s responses to the pandemic in terms of risk preparedness, crisis management, as well as public health, education, economic and fiscal, and social and labour market policies. Preserving the country’s resilience in the future will require promoting trust in public institutions and whole-of-government approaches to crisis management, reducing inequalities, and preserving the fiscal balance. The findings and recommendations of this report will provide guidance to public authorities in these efforts.
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  • 70
    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.
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  • 71
    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.
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  • 72
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD Journal on Budgeting Vol. 23, no. 2 | volume:23 | year:2023 | number:2
    Language: English
    Pages: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Titel der Quelle: OECD Journal on Budgeting
    Angaben zur Quelle: Vol. 23, no. 2
    Angaben zur Quelle: volume:23
    Angaben zur Quelle: year:2023
    Angaben zur Quelle: number:2
    Keywords: Economics ; Finance and Investment ; Governance
    Abstract: This journal article presents a set of high-level good budgeting practices in the health sector. The purpose of these good practices is to support countries in assessing their own budgeting arrangements for health, and in designing budgeting reforms. The article builds on 10 years of work by the OECD Joint Network of Senior Budget and Health Officials.
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  • 73
    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.
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  • 74
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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.
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  • 75
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (13 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Keywords: Bildungspolitik ; Kriegsfolgen ; Ukraine ; Education ; Economics ; Ukraine
    Abstract: School destructions, population displacement or school closures mean that children in Ukraine have experienced varied disruptions in their education experience. Interventions that seek to reduce the variation in student learning levels need to accompany efforts to resume learning and deliver high-quality education for all. This brief puts the focus on academic interventions Ukraine could introduce to support learning recovery. It first examines strategies for assessing students’ skill levels and identifying potential learning losses in the current context. It then focuses on academic strategies the Ministry of Education can implement in the short and medium-term to help students recover lost learning opportunities, including adapting instructional strategies and pedagogies to individual needs, adapting the time of instruction, providing curricular flexibility and enabling fluid learning pathways within the school system. The brief concludes by putting forward a range of policy responses that can enhance the long-term effectiveness of learning recovery strategies in Ukraine.
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  • 76
    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.
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  • 77
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1755
    Keywords: Economics
    Abstract: Soaring energy prices have raised concerns about the risks energy price shocks pose for firms’ performance and the green transition. This paper estimates the impacts of energy price changes on firms’ productivity as well as their dynamics, distinguishing between the short and medium-to-long term, using historical data. The analysis shows that following an energy price shock, firms adjust down their capacity utilisation, and their productivity declines. The estimates suggest that a 5% increase in energy prices reduces productivity by approximately 0.4% one year later. However, firms may display positive productivity gains in the medium term. Specifically, a shock corresponding to a 10% increase in energy prices is associated with an increase in productivity growth of around 0.9 p.p four years after the shock. These gains are more likely in less energy-intensive sectors, but tend not to materialise for larger shocks. There is some evidence that investment may be the channel behind productivity gains, the latter being larger for firms that had made investments in capital just before the shock.
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  • 78
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Working Papers no.2023/03
    Keywords: Taxation ; Science and Technology ; Industry and Services
    Abstract: Despite the increasing adoption of income-based tax incentives for R&D and innovation in the OECD area and beyond, evidence on the availability, design, generosity and actual cost of these incentives remains scarce. This report helps fill this gap by documenting government efforts to provide preferential tax treatment of economic outputs of innovation activities. Drawing on the responses of national contact points to the OECD KNOWINTAX surveys carried out in 2020 and 2021, it presents new evidence on the cost (foregone tax revenues) and uptake of income-based-tax incentives by businesses in 2019, and tracks their distribution by firm size and industry and their evolution over the 2000-2019 period.
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  • 79
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1753
    Keywords: Digitalisierung ; Produktivität ; Litauen ; Economics ; Lithuania
    Abstract: Lithuania is digitalising its economy with visible success, but much scope remains for the integration of advanced technologies. The COVID-19 crisis confirmed the importance of digitalisation to sustain activity. Increased private investment in innovation is essential to speed up digitalisation. The take-up of R&D tax incentives is low, however, despite relatively generous provisions, and many smaller firms have not been inclined to innovate. More effective public support for business R&D and stronger research-business collaboration on innovation are important. There is also a need to promote digital uptake, especially among smaller firms that lag behind. Improving access to equity finance for young innovative firms, reducing remaining gaps in digital infrastructure, along with better information on digital tools and how to use them, can help smaller firms digitalise. The public sector too has to become more digitalised. Addressing weaknesses in foundational skills through education reforms and responding more effectively to labour market needs for digital skills would enable a wider adoption of advanced technologies and higher productivity growth, while ensuring that the digitalisation dividends are distributed fairly. Increased participation in adult learning, especially among the less educated, is the way forward to adapt to increased job automation in the digital era.
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  • 80
    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.
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  • 81
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1761
    Keywords: Economics
    Abstract: This paper assesses to what extent markets with sophisticated investors and large firms price transition risks due to climate policies. The analysis exploits longitudinal data on firms’ economic and environmental performances - as measured by emission intensity, patenting activity in mitigation technologies, and ESG scores – and syndicated loan data. It provides three main results. First, firms with good environmental performance (in terms of emission intensity or patenting activity in mitigation technologies) benefit from a significantly lower cost of debt as climate-change mitigation policies become more stringent. Second, ESG scores and their environmental pillar are not sufficiently informative to assess and price domestic climate policy risks. Third, more stringent mitigation policies encourage investment in green firms by reducing the cost of debt: an increase of about EUR 10/t CO2 in carbon taxes raises investment by about 12% for firms with high patenting activity in mitigation technologies while it decreases investment by about 11% for firms with high emission intensity. The paper discusses policies to improve the available information on firms’ environmental performance metrics so as to enable investors who are smaller and less sophisticated than those participating in the syndicated-loan market to assess firms’ climate transition risks and to allocate capital in line with emission reduction targets.
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  • 82
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Trade Policy Papers no.273
    Keywords: Digitalisierung ; Außenhandel ; Internationale Wirtschaft ; Wirkungsanalyse ; Welt ; Economics ; Trade
    Abstract: This paper provides an overview of the evolving nature of digital trade and digital trade policies. It shows that digital trade has been growing faster than “non-digital” trade. By 2018, 24% of global trade (USD 5.1 trillion) could be considered digital trade. In parallel, countries have embraced digital trade provisions in trade agreements and new digital economy agreements have emerged. The empirical analysis shows that growing digital connectivity delivers a double dividend, increasing both domestic and international trade. It also shows that digital trade chapters have the potential to double the effect of trade agreements, while reductions in domestic barriers affecting digital trade have a strong export-enhancing effect, particularly in digitally-deliverable services. Overall, the results suggest that digital connectivity and digital trade policies play a significant and growing role in reducing trade costs and increasing trade across countries at all levels of development. The paper calls for wider participation and ambition in discussions at the WTO.
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  • 83
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Statistics Working Papers no.2023/02
    Keywords: Energy ; Environment ; Economics
    Abstract: The System of Environmental Economic Accounting Central Framework (SEEA CF) was adopted in 2012. In one decade, it has expanded to 92 countries, including most OECD countries. However, there is still work to be done by national statistics producers to increase the use of SEEA statistics. This paper focuses on the SEEA stocks and flows accounts, providing examples of where they are already used to support public policy making in high-priority areas such as climate change, environmental sustainability, the circular economy, and management of ecosystems and freshwater, as well as feeding into indicators, dashboards and other frameworks. Although these examples show that SEEA statistics are already informing public policy making in many countries, there are still important “influence gaps”. The second part of this paper discusses why these gaps exist and what can be done about them.
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  • 84
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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.
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  • 85
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264813632
    Language: English
    Pages: 1 Online-Ressource (79 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Principes directeurs de l’OCDE à l’intention des entreprises multinationales sur la conduite responsable des entreprises
    Keywords: Multinationales Unternehmen ; Unternehmensethik ; OECD-Staaten ; Finance and Investment ; Amtliche Publikation
    Abstract: The OECD Guidelines for Multinational Enterprises on Responsible Business Conduct are recommendations addressed by governments to multinational enterprises. They aim to encourage positive contributions enterprises can make to economic, environmental and social progress, and to minimise adverse impacts on matters covered by the Guidelines that may be associated with an enterprise’s operations, products and services. The Guidelines cover all key areas of business responsibility, including human rights, labour rights, environment, bribery, consumer interests, disclosure, science and technology, competition, and taxation. The 2023 edition of the Guidelines provides updated recommendations for responsible business conduct across key areas, such as climate change, biodiversity, technology, business integrity and supply chain due diligence, as well as updated implementation procedures for the National Contact Points for Responsible Business Conduct.
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  • 86
    Language: German
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe The economics of medication safety: Improving medication safety through collective, real-time learning
    Keywords: Arzneimittel ; Medizinische Behandlung ; Sicherheit ; Gesundheitsökonomik ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Durch ungeeignete Arzneimitteltherapien und inadäquate Systeminfrastrukturen, die unzureichende Adhärenz, medikationsbedingte Schäden und Medikationsfehler nach sich ziehen, kommen nur allzu oft Patient*innen zu Schaden. Im OECD-Raum ist möglicherweise ein Zehntel der Krankenhauseinweisungen auf medikationsbedingte Ereignisse zurückzuführen, und bei einem Fünftel der stationär behandelten Patient*innen treten während des Krankenhausaufenthalts medikationsbedingte Schädigungen auf. Die Kosten der vermeidbaren, auf medikationsbedingte Ereignisse zurückzuführenden Hospitalisierungen sowie der längeren Krankenhausaufenthalte aufgrund von vermeidbaren, im Krankenhaus auftretenden medikationsbedingten Schäden belaufen sich im OECD-Raum insgesamt auf mehr als 54 Mrd. USD. Der vorliegende Bericht umfasst vier Teile. Im ersten Teil werden die menschlichen und wirtschaftlichen Kosten medikationsbedingter sicherheitsrelevanter Ereignisse im OECD-Raum untersucht. Der zweite Teil beschreibt Möglichkeiten zur Verbesserung der Verordnungspraxis, der dritte Teil befasst sich mit den neusten Systemen und Maßnahmen zur Verbesserung der Arzneimitteltherapiesicherheit und im vierten Teil folgen Empfehlungen zur Verbesserung der Arzneimitteltherapiesicherheit auf nationaler Ebene.
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  • 87
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Public Governance no.65
    Keywords: Klimapolitik ; OECD-Staaten ; Environment ; Governance
    Abstract: This paper takes stock of the institutional set-ups, mechanisms and practices used by governments, and in particular centres of government, to steer climate change policy. To respond effectively to climate change, governments need decision-making and co-ordinating processes that reflect the complexity and pressing nature of the climate crisis, the multitude of stakeholders involved, and the need to balance between short-term and long-term policy objectives. With their unique positioning, centres of government in OECD Member countries often play a crucial role in providing leadership and co-ordination for climate policy. The first part of this paper identifies the institutional arrangements, mandates and skillsets of centres of government for climate-related action. The second part analyses the centre's stewardship role at different stages of the policy cycle, touching on strategic planning, co-ordination, the development of evidence-informed policies, and monitoring as well as overall efforts to "green" public administrations.
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  • 88
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Health Working Papers no.162
    Keywords: Gesundheitskosten ; Messung ; Altersstruktur ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Assessing health system performance over time or across countries often means comparing populations with very different characteristics, including age structure. The share of the population aged 65 years and over ranges from less than 1 in 10 in some of the Latin American countries of the OECD to almost 3 in 10 in Japan. At the same time, populations are aging rapidly - on average across the OECD, there are 20% more people over 65 since 2015. Since risk of illness and ill-health generally increases with age, a population with an older demographic structure can expect higher mortality rates, greater incidence and prevalence of certain diseases, and thus higher demands for healthcare and, by consequence, higher spending on health. This working paper argues that the level of health spending depends not only on the size of the population (among other factors), but also on the demographic structure of the population. The paper reviews the international literature on age-adjusting health spending, and examines three methods of age-adjustment to report and compare health expenditure data between OECD countries and over time.
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  • 89
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1770
    Keywords: Economics ; Viet Nam
    Abstract: Viet Nam has been quick to recover from the downturns caused by the COVID-19 pandemic, but it faces long-term economic challenges. Boosting labour productivity will be crucial to sustained high economic growth. Attracting further foreign investment and reaping the benefit of advanced technologies will require additional improvements to the business environment through simplifying administrative procedures. Levelling the playing field of competition between state-owned enterprises and private enterprises will also help to maintain Viet Nam's attraction for international investors. The country is already among the leaders of digitalisation in Southeast Asia, with strong adoption of e-commerce, telemedicine and telework. Further investment in digital skills will be key to maintain this momentum. The authorities have committed to net zero carbon emissions by 2050 and are expanding renewable energy generation capacity. A comprehensive decarbonisation plan would facilitate the transition to greener growth.
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  • 90
    ISBN: 9789264627376 , 9789264507371 , 9789264452107
    Language: French
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Tax Morale: What Drives People and Businesses to Pay Tax?
    Keywords: Taxation ; Development ; Finance and Investment ; Governance
    Abstract: Découvrir ce qui motive le civisme fiscal - la volonté intrinsèque de payer l'impôt - peut grandement aider les gouvernements à concevoir des politiques fiscales et à les administrer, en particulier dans les pays en développement où les taux de conformité sont faibles. Ce rapport s'appuie sur des recherches antérieures de l'OCDE pour identifier certains des principaux moteurs socio-économiques et institutionnels du civisme fiscal dans les pays en développement, et cherche à vérifier les preuves du contrat social en examinant l'impact des services publics sur le civisme fiscal. Il utilise également de nouvelles données sur la certitude fiscale comme point d'entrée pour explorer le civisme fiscal des entreprises, où la recherche existante est très limitée. Enfin, le rapport identifie une série de facteurs liés au système fiscal susceptibles d'affecter la prise de décision des entreprises, la manière dont ils varient d'une région à l'autre, et suggère quelques domaines de recherche future. Dans l'ensemble, le rapport fournit une série de suggestions pour la poursuite des travaux et la manière dont les considérations relatives au civisme fiscal peuvent être intégrées dans des stratégies holistiques de conformité fiscale.
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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    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.
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  • 92
    Language: English
    Pages: 1 Online-Ressource (45 p.) , 21 x 28cm.
    Series Statement: OECD Statistics Working Papers no.2023/04
    Keywords: Economics ; Energy ; Environment ; Transport
    Abstract: The shipping industry is essential for international trade, but it is also an important source of CO2 emissions. To make progress towards climate targets, countries need to monitor CO2 emissions from vessels owned by their ship operator companies. However, most shipping activity takes place outside national borders, making it more difficult to monitor than activity taking place within countries. The OECD's experimental database on OECD.stat provides a new source of data for CO2 emissions from global shipping, which is available monthly in near real time. This data will help national statistics producers to compile their Air Emission Accounts (AEAs) for the System of Environmental Economic Accounting (SEEA). This Working Paper presents some initial results from the new data source and describes how they were produced. The method is based on granular and timely ship-level data provided by the United Nations Global Platform, and it uses a bottom-up estimation approach to produce results broken down by country and type of ship.
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  • 93
    Language: English
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Series Statement: OECD Health Working Papers no.159
    Keywords: Patienten ; Dienstleistungsqualität ; Gesundheitsversorgung ; Selbsthilfe ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Patients' and citizens' perspectives and their active engagement are critical to make health systems safer and people-centred, and are key for co-designing health services and co-producing good health with healthcare professionals, and building trust in health systems. Patients, families, caregivers and citizens can contribute towards improving patient safety at all levels from clinical, local, institutional (e.g. hospital , nursing home), community (e.g. primary care, home care) and national levels of healthcare systems. This report, the sixth in the series on the Economics of Patient Safety, covers: (i) the economic impact of patient engagement for patient safety; (ii) the results of a pilot data collection to measure patient-reported experiences of safety and; (iii) the status of initiatives on patient engagement for patient safety taken in 21 countries, which responded to a snapshot survey. It also provides recommendations for countries to enhance patient engagement for patient safety.
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  • 94
    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.
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  • 95
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.43
    Keywords: Economics ; Energy ; Industry and Services ; Environment
    Abstract: This paper takes stock of one year of policy responses to the 2022/2023 energy crisis triggered by Russia's war of aggression against Ukraine from the perspective of small and medium-sized enterprises (SMEs). In this paper, "SME policy responses" are defined as all government policies, whether SME-specific or not, which have lowered or affected in other way the price of electricity and natural gas paid by SMEs. The paper discusses three broad policy categories and related approaches implemented across countries: price-support measures; income-support measures; and complementary policies fostering the green transition. Overall, while emergency measures were initially centred on energy-intensive sectors, a larger number of SMEs was eventually covered as governments ramped up the scale and scope of their action due to the protraction of the Russian war in Ukraine. Going forward, as wholesale energy prices return to pre-war levels, price-support measures should be withdrawn. Income support could be used in some cases to help companies deal with still high retail energy prices, but the main policy focus should shift towards measures that improve the energy efficiency and environmental performance of SMEs.
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  • 96
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264375505
    Language: Spanish
    Pages: 1 Online-Ressource (157 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Economic Surveys: Peru 2023
    Keywords: Economics ; Peru
    Abstract: El sólido marco macroeconómico de Perú ha impulsado un crecimiento económico sustancial y la reducción de la pobreza en las últimas dos décadas. Si bien la economía se recuperó rápidamente de la pandemia, esta reveló debilidades estructurales, como la alta informalidad y marcadas disparidades regionales en el acceso a servicios públicos. Más recientemente, el crecimiento se ha desacelerado y la inflación sigue siendo alta aunque está disminuyendo. Mirando hacia el futuro, los principales desafíos para aumentar la productividad y la inversión incluyen fortalecer la competencia, mejorar el marco regulatorio, diversificar las exportaciones y mejorar la infraestructura. Mejoras en la gobernanza y el estado de derecho son pilares esenciales para lograr un crecimiento sostenible a largo plazo y la cohesión social. Expandir el acceso a una educación de calidad, reducir las contribuciones sociales, especialmente para los trabajadores de bajos ingresos, y proporcionar un nivel básico de protección social universal para todos los trabajadores, formales e informales por igual, ayudaría a reducir la amplia informalidad y las desigualdades. Esto requerirá aumentar los ingresos tributarios y mejorar la eficiencia del gasto. Los desafíos y riesgos ambientales son importantes, pero también ofrecen oportunidades significativas para el futuro. Para abordar los desafíos ambientales, Perú necesita frenar la deforestación y aprovechar su potencial de energía renovable para reducir la dependencia de los combustibles fósiles. CARACTERÍSTICAS ESPECIALES: AUMENTAR LA PRODUCTIVIDAD, AMPLIAR LA PROTECCIÓN SOCIAL, REDUCIR LA INFORMALIDAD LABORAL
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264975385 , 9789264939202 , 9789264430822
    Language: English
    Pages: 1 Online-Ressource (425 p.) , 21 x 28cm.
    Keywords: Bildungsforschung ; OECD-Staaten ; Education
    Abstract: This publication provides additional reference material for Education at a Glance 2023, the authoritative source for data on the state of education around the world. It provides guidance on the data and methodology used to calculate each indicator. It also contains references to the sources and specific notes for each country.
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  • 98
    ISBN: 9789264537842
    Language: German
    Pages: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Principes directeurs de l'OCDE à l'intention des entreprises multinationales sur la conduite responsable des entreprises
    Parallel Title: Parallele Sprachausgabe OECD Guidelines for Multinational Enterprises on Responsible Business Conduct
    Keywords: Multinationales Unternehmen ; Unternehmensethik ; OECD-Staaten ; Finance and Investment
    Abstract: Die OECD-Leitsätze für multinationale Unternehmen zu verantwortungsvollem unternehmerischem Handeln stellen Empfehlungen der Regierungen an die multinationalen Unternehmen dar. Sie zielen darauf ab, den positiven Beitrag zu fördern, den die Unternehmen zum ökonomischen, ökologischen und sozialen Fortschritt leisten können. Außerdem können mit der Geschäftstätigkeit, den Produkten oder Dienstleistungen der Unternehmen negative Auswirkungen auf die in den Leitsätzen behandelten Themen verbunden sein – diese Effekte zu minimieren ist ein weiteres Anliegen der Leitsätze. Sie behandeln alle zentralen Bereiche der Unternehmensverantwortung, von Menschen-, Arbeitnehmerrechten und Umwelt über Bestechung, Verbraucherinteressen und Offenlegung von Informationen bis hin zu Wissenschaft, Technologie, Wettbewerb und Besteuerung. Diese Ausgabe enthält aktualisierte Empfehlungen für verantwortungsvolles unternehmerisches Handeln in zentralen Themenbereichen wie Klimawandel, Biodiversität, Technologie, geschäftliche Integrität und Sorgfaltspflichten in Lieferketten. Außerdem wurden die Umsetzungsverfahren für die Nationalen Kontaktstellen für verantwortungsvolles unternehmerisches Verhalten überarbeitet.
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  • 99
    Language: French
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Enhancing International Tax Transparency on Real Estate: OECD Report to G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: À la demande de la Présidence indienne du G20, ce rapport examine l'état actuel de transparence fiscale concernant les biens immobiliers détenus par des étrangers. Il explore également comment les progrès récents dans d'autres cadres de transparence fiscale, tels que la norme commune de déclaration OCDE/G20, et les développements politiques plus larges, tels que les travaux du Groupe d'Action financière (GAFI) sur le propriétaire effectif, pourraient apporter des éclaircissements pour des améliorations possibles de la transparence fiscale dans le domaine de l'immobilier sur une base volontaire. Le rapport est organisé en trois sections principales. La première traite des risques potentiels de conformité en matière fiscale dans le domaine des biens immobiliers étrangers et des avantages d'une transparence fiscale accrue dans ce domaine. La seconde présente les principales caractéristiques nationales et internationales d'un cadre de transparence fiscale réussi, tandis que la dernière section identifie les améliorations potentielles à court terme et autres améliorations structurelles de l'architecture actuelle.
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264865181 , 9789264998162 , 9789264477308
    Language: English
    Pages: 1 Online-Ressource (130 p.) , 21 x 28cm.
    Keywords: Internet der Dinge ; Innovationsakzeptanz ; Messung ; OECD-Staaten ; Science and Technology
    Abstract: This report explores the current state of Internet of Things (IoT) adoption and usage in OECD countries among businesses, households, and individuals. It analyzes IoT trends based on semiconductors, patents, venture capital investments, and firms. Additionally, it includes two case studies that examine the implementation of IoT in manufacturing and healthcare.
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