Your email was sent successfully. Check your inbox.

An error occurred while sending the email. Please try again.

Proceed reservation?

Export
Filter
  • Organisation for Economic Co-operation and Development  (162)
  • Dougherty, Sean  (13)
  • Causa, Orsetta  (11)
  • OECD-Staaten  (109)
  • Taxation  (85)
Datasource
Material
Author, Corporation
  • 1
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.44
    Keywords: Environment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Abstract: This paper investigates the role of fiscal federalism in driving ecological transition, a key challenge in the United Nations’ Sustainable Development Goals agenda. The ecological transition seeks a sustainable society that prioritises natural resource preservation and reduces environmental impacts. The study investigates the link between fiscal federalism institutions and ecological transition policies, focusing on regional and local governments’ role in implementing environmental goals. Despite subnational governments’ commitment to green objectives, comprehensive plan implementation has been limited due to local governments’ incentive schemes and capacity constraints. The paper examines the potential of fiscal federalism institutions, such as fiscal rules, transfers and capacity-building programs, to support ecological transition policies. The research emphasises engaging regional and local governments in the green agenda and highlights the need for tailored approaches in multi-level fiscal governance to effectively achieve environmental goals. By investigating fiscal federalism’s potential contribution to ecological transition, the paper offers valuable insights for policymakers addressing environmental challenges through a multi-level governance approach.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 2
    ISBN: 9789264464940 , 9789264449527 , 9789264980433
    Language: English
    Pages: 1 Online-Ressource (220 p.) , 21 x 28cm.
    Series Statement: OECD Fiscal Federalism Studies
    Keywords: Wohneigentum ; Soziale Ungleichheit ; Grundsteuer ; Einkommensverteilung ; Südkorea ; Norwegen ; USA ; Belgien ; Urban, Rural and Regional Development ; Taxation ; Governance ; Belgium ; Korea, Republic of ; Norway ; United States
    Abstract: This report addresses housing inequities through a series of analytical chapters and case studies. The cross-country chapters examine the effects of the COVID-19 pandemic on housing demand, develop a proposal for a green land value tax, evaluate the dynamics between fiscal autonomy and housing supply responsiveness, as well as explore the drivers of inter-regional migration. The case studies unravel the changes of Korea's progressive national property tax and a programme to address regional imbalances, assess the impact of the US property tax system on housing, dive into Norway's property taxation in relation to inequality, as well as survey Belgium's approaches to housing policy. With a blend of empirical data and critical analysis, the report underscores the pressing need for comprehensive strategies in addressing housing inequities. It also offers insights for policymakers and scholars, highlighting the complex balance between national and local housing policies.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 3
    Language: English
    Pages: 1 Online-Ressource (37 Seiten) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.38
    Keywords: Social Issues/Migration/Health ; Economics ; Taxation
    Abstract: OECD economies are undergoing a seemingly inevitable process of population ageing that has been changing income and consumption patterns. Notably, the demand for health services is expected to increase, while labour forces are projected to shrink. Both factors are projected to negatively impact the sustainability of health systems – the former through an increase in government expenditures on health and the latter through a decrease in government revenues. As health systems and their funding streams tend to be at least partially decentralised in most OECD countries, this fiscal pressure is expected to be asymmetric across levels of government. The objective of this paper is to provide order-of-magnitude estimates of the possible effects of population ageing on government finances across OECD countries, and to discuss reforms to fiscal federalism and intergovernmental relations with the purpose of funding expenditures at all levels of government.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 4
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.39
    Keywords: Economics ; Taxation
    Abstract: Government revenues may be affected by economic growth and changes in demographics over time. The effect of economic growth can be captured by long-run buoyancy – responsiveness of government revenues to GDP growth – while the demographic effect can be captured by changes in labour income, asset income and consumption patterns over the life cycle, as well as population growth. This paper attempts to quantify the effect of population ageing on OECD tax revenues across different levels of government, by estimating error correction models of revenue buoyancies over the 1990 to 2018 period, by type of revenue, country and level of government. Multiple scenarios are used for the projections to 2040, which are combined with scenarios for the evolution of revenue bases using newly harmonized EU and UN National Transfer Accounts data as well as OECD Population Projections.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 5
    Language: English
    Pages: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.41
    Keywords: Economics ; Taxation ; Finance and Investment ; Governance
    Abstract: Fiscal rules are increasingly used at state and local levels to promote fiscal sustainability in OECD countries. Following the Global Financial Crisis, multiple reforms to fiscal rule frameworks were made so that governments could better tackle crises and build buffers for future downturns. This paper examines recent trends in the adoption of fiscal rules across levels of government and empirically assesses their effects with the purpose of providing lessons for the post-COVID-19 period. Beyond addressing the deterioration in public finances after the pandemic, the challenges include addressing the impact of population ageing, climate change and the energy transition, as well as growing regional inequalities. Evolution of the rules employed at the central level are contrasted to those at the subnational levels, including design features and institutional elements, together with their goals and limitations.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 6
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1744
    Keywords: Inflation ; Verteilungswirkung ; Verbraucherpreisindex ; Schätzung ; OECD-Staaten ; Economics ; Energy
    Abstract: Inflation has quickly and significantly increased in most OECD countries since the end of 2021 and further accelerated after Russia’s war of aggression against Ukraine, mostly driven by surging energy and food prices. Certain categories of households are particularly vulnerable, as large parts of their consumption expenditures are devoted to energy and food. Drawing on national micro-based household budget surveys and on CPI data, this paper provides a quantification of the impact of rising prices on households’ welfare. Declines in household purchasing power between August 2021 and August 2022 are estimated to range from 3% in Japan to 18% in the Czech Republic. This decline is driven by energy prices in most countries, especially Denmark, Italy, and the United Kingdom, while energy prices play a lesser role in countries where inflation is more broad-based like the Czech Republic and the United States. In all considered countries, inflation weighs relatively more on low than high-income households. Rural households are hit particularly hard, most often more than low-incomes ones, and this is driven by energy price inflation. To cushion vulnerable households from rising inflation, especially from energy prices, these findings call for a careful targeting of income and price support measures, notwithstanding their administrative and logistical complexity, taking into account their effects on economic activity, inflation, and, last but not least, environmental goals.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 7
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1721
    Keywords: Arbeitsmarkt ; Coronavirus ; OECD-Staaten ; Economics
    Abstract: The labour market recovery from the COVID-19 pandemic has been strong among advanced countries, partly reflecting massive and unprecedented policy support to workers and firms. This paper provides evidence and stylised facts about labour market tightening and labour shortages since the onset of the pandemic. Labour shortages have been widespread across countries, yet particularly in Australia, Canada and the United States; and across industries, yet particularly in contact-intensive ones like accommodation and food, but also manufacturing. This picture is to a good extent driven by cyclical factors: in tight labour markets, workers are more likely to switch for better job opportunities. But this paper argues, based on illustrative evidence, that other factors beyond the economic cycle may also play a role: the post-COVID-19 increase in labour shortages may partly reflect structural changes, in particular changes in preferences, as some workers may no longer accept low-pay and poor or strenuous working conditions.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 8
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1692
    Keywords: Arbeitsmarkt ; Arbeitsmobilität ; Arbeitslosigkeit ; OECD-Staaten ; Economics ; Amtsdruckschrift
    Abstract: This paper provides a descriptive analysis of patterns and trends of worker transitions across European countries and the United States, with an emphasis on differences across socio-economic groups. Understanding labour market transitions is important to gauge the scope of labour market reallocation and scarring effects from the COVID-19 crisis. Results of this work show that labour market transitions vary significantly from one country to another and also within countries from one socio-economic group to another. For instance, women are much more likely than men to move in and out of jobs. This reflects the unequal burden of family-related work, which contributes to the higher propensity of women to drop out of the labour force. Zooming in on labour market transitions over the great financial crisis provides an illustration of the long-lasting effects and scarring risks associated with recessions on labour market transitions, especially for young people entering the labour market. The results of this granular analysis inform the policy debate for an efficient and inclusive recovery. While current priorities vary across countries based on economic and social context, one overarching challenge for the recovery is to facilitate hiring dynamics and to minimise long-term unemployment and scarring risks among vulnerable groups who have been hardest hit and face higher risks of scarring from the recession, in particular young people and women.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 9
    Language: English
    Pages: 1 Online-Ressource (44 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.36
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: Fiscal equalisation refers to the transfer of financial resources to and between subnational governments with the aim of mitigating regional differences in fiscal capacity and expenditure needs. However, the determination of fiscal capacity and expenditure needs is not a straightforward task. OECD countries use widely varying mechanism design approaches in their equalisation systems. This paper compares national approaches, covering the three modes of fiscal equalisation: pure revenue equalisation, revenue/cost equalisation and gap-filling equalisation, describing the distinct impacts of each approach on subnational revenue disparities. A clear inverse relationship emerges between the size of the cost-equalising component within a system and the percentage change in subnational per capita revenue disparities after equalising transfers are applied, although no significant relationship emerges between equalisation and regional convergence.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 10
    ISBN: 9789264878129 , 9789264360266 , 9789264358157
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 21 x 28cm.
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Ageing and fiscal challenges across levels of government
    Keywords: Alternde Bevölkerung ; Finanzbeziehungen ; OECD-Staaten ; Deutschland ; China ; Brasilien ; Kanada ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Brazil ; Canada ; China, People’s Republic ; Germany ; Aufsatzsammlung ; OECD ; Deutschland ; China ; Brasilien ; Kanada ; Altersstruktur ; Finanzpolitik
    Abstract: Populations in OECD and emerging economies are ageing rapidly, which will have significant macroeconomic impacts, including on public expenditures and tax revenues. The rules and practices that govern fiscal relations among different levels of government, such as their responsibilities for taxation, spending and debt management, have a bearing on economic efficiency and ultimately growth. The consequences of population ageing at subnational government levels are especially intense. Many local governments are vulnerable to the ageing of their populations from a fiscal perspective. The economic and fiscal challenges of an ageing population go beyond intergovernmental boundaries, and they require complex intergovernmental policy responses. This volume brings together cross-country studies of fiscal policy, demographics and spatial productivity, as well as country studies of Brazil, Canada, China and Germany.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 11
    ISBN: 9789264787162 , 9789264943001 , 9789264400528
    Language: English
    Pages: 1 Online-Ressource (195 p.) , 21 x 28cm.
    Series Statement: OECD Fiscal Federalism Studies
    Keywords: Finanzausgleich ; Gemeindefinanzen ; Länderfinanzen ; Asien ; Asiatisch-pazifischer Raum ; China ; Indien ; Finance and Investment ; Governance ; Taxation ; Development ; China, People’s Republic ; India
    Abstract: Subnational governments’ capacity to effectively fund and deliver public services are crucial for the realisation of the benefits of decentralisation. However, subnational capacities often suffer from significant weaknesses, ranging from inadequate assignments of own-revenues, through to flaws in tax administration, the design of intergovernmental transfers, spending assignments and various aspects of public financial management. The volume discusses how better diagnostics and more strategic reforms can contribute to easing the resource constraints on subnational governments, as well as creating appropriate incentives for these governments to improve performance. The volume includes studies of the enabling conditions for subnational capacity building in Asia, as well as focused studies of China and India's fiscal relations challenges.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 12
    Language: English
    Pages: 1 Online-Ressource (19 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.27
    Keywords: Taxation
    Abstract: This paper examines the relationship between the degree of administrative decentralisation across levels of government in health care decision-making and health care spending, life expectancy as well as hospital costs. This empirical analysis builds on previous analytical research carried out by the OECD (Lorenzoni, Murtin et al., 2018; Lorenzoni and Marino, 2017), both of which established new methodological tools to analyse health sector performance. The present analysis extends this framework to examine the impact of centralisation versus decentralisation of responsibilities across levels of government, making use of newly collected data on governance and expenditure assignment, as well as non-linear empirical specifications.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 13
    Language: English
    Pages: 1 Online-Ressource (54 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.28
    Keywords: Taxation
    Abstract: Based on an OECD survey, this paper presents quantitative and qualitative data on the decentralisation of health systems, focusing on how they vary according to different institutional characteristics and what types of performance measurement systems are used in the health sector. Decision-making in health care tends to rest largely with the central government, which has considerable power across many aspects of the delivery of health services. However, sub-national governments have more control over decisions regarding the inputs, outputs and monitoring of health care services. The majority of OECD countries tends to rely on centralised performance measurement systems, especially to monitor the performance of hospital providers, focusing more on improving performance rather than reducing service costs. Less likely to be monitored under a specific performance framework are providers of ancillary services, retailers and other providers of medical goods, and providers of preventive care.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 14
    Language: English
    Pages: 1 Online-Ressource (98 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.25
    Keywords: Taxation
    Abstract: The paper develops new measures of spending power and performance across five key sectors of sub-national government service delivery –- education, long-term care, transport services, social housing and health care. The new indicators reveal unique insights about how responsibilities are assigned across levels of government, which enable the analysis of different arrangements on outcomes. Differences in characteristics across sectors and types of countries may have important consequences for intergovernmental fiscal relations.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 15
    Language: English
    Pages: 1 Online-Ressource (38 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.29
    Keywords: Taxation
    Abstract: The Network on Fiscal Relations has been assessing the degree of sub-central government tax autonomy in OECD countries for almost two decades. This paper provides an in-depth description of the methodology used to characterise tax autonomy. After summarizing the wide-spread use of the tax autonomy results by researchers addressing a range of policy issues, the paper highlights recent trends in sub-central government revenues and presents the results of the latest survey of tax autonomy, completed in 2017. Using the OECD’s tax autonomy methodology, the paper for the first time assesses local government tax autonomy in the 50 US states. The analysis reveals that US local governments have somewhat more tax autonomy than local governments in the average OECD country. The paper includes suggestions for further refinements of the tax autonomy methodology.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 16
    Language: English
    Pages: 1 Online-Ressource (circa 85 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1488
    Keywords: 1995 - 2015 ; Einkommensverteilung ; Umverteilung ; Steuerprogression ; Öffentliche Sozialleistungen ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper provides an empirical investigation on the drivers of tax and transfer income redistribution to working-age households across the OECD over the last two decades, in a context where it has been declining in the vast majority of countries. The analytical approach is based on a reduced-form model of income redistribution which is estimated through cross-country-time series regressions. The baseline model builds on the political economy literature of income redistribution and includes a set of non-policy drivers such as labour market and socio-demographic conditions as well as measures of globalisation and technological change. The baseline model is augmented with major direct policy drivers of income redistribution covering tax revenue and social spending as well as a selection of tax and transfer policy parameters. Changes in the size of the tax and transfer systems likely to have contributed to the decline in income redistribution include the decline in social spending on cash support for working-age population and the diminishing role of personal income taxes in reducing inequality under the effect of increasing trade openness. Changes in specific tax and transfer policy instruments and parameters likely to have contributed to the decline in income redistribution include a flattening of the tax schedule in the upper-part of the wage distribution, a decline in the generosity and duration of unemployment-related transfers, including cuts to social assistance, and pension and early retirement reforms to encourage longer working life.
    Note: Zusammenfassung in französischer Sprache
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 17
    Language: English
    Pages: 1 Online-Ressource (circa 24 Seiten) , Illustrationen
    Series Statement: OECD economic policy paper no. 23 (September 2018)
    Series Statement: OECD Economic Policy Papers no.23
    Keywords: Verteilungspolitik ; Einkommensverteilung ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: Income inequality has increased in most OECD countries over the past two decades. This is both because market incomes (wages, dividends, interest income) have become more unequally distributed, and also because redistribution through taxes and transfers has fallen. New OECD work explores cross-country evidence on trends in income redistribution since the mid-1990s to shed some light on the main drivers of the general decline.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 18
    Language: English
    Pages: 1 Online-Ressource (11 p.)
    Series Statement: OECD Working Papers on Fiscal Federalism no.21
    Keywords: Taxation
    Abstract: Globalisation accompanied by the growing importance of information technology and knowledge-based production pose challenging problems for federations. We summarise the difficulties that traditional decentralised federations face in addressing problems of competitiveness, innovation and inequality brought on by globalisation. Adapting to these challenges involves rethinking the roles of various levels of government and rebalancing them appropriately. On the one hand, responding to inequality enhances the policy role of the federal government. On the other hand, state and local governments must respond to the imperative of providing education and business services to equip citizens and firms to compete in the knowledge economy. Perhaps most important, large urban governments are best placed to provide the physical and social capital to support innovation hubs. A key challenge for fiscal federalism is to facilitate the decentralisation of responsibilities to urban governments. This entails new thinking about revenue decentralisation, policy harmonisation and the structure of intergovernmental transfers so that cities can implement their policies effectively and accountably.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 19
    ISBN: 9789264085107 , 9789264303683 , 9789264303676
    Language: English
    Pages: 100 p. , 21 x 28cm
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Care needed
    DDC: 330
    Keywords: Alterskrankheit ; Pflegebedürftigkeit ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Across the OECD, nearly 19 million people are living with dementia. Millions of family members and friends provide care and support to loved ones with dementia throughout their lives. Globally, dementia costs over USD 1 trillion per year and represents one of the leading causes of disability for elderly adults. These numbers will continue to rise as populations age. Until a cure or disease-modifying treatment for dementia is developed, the progress of the disease cannot be stopped. This report presents the most up-to-date and comprehensive cross-country assessment of the state of dementia care in OECD countries. In recent years, OECD countries have enhanced their efforts to provide high-quality dementia care during diagnosis, early and advanced dementia, but improving measurement is necessary for enhancements in care quality and outcomes for people with dementia. The report advises a set of policies that can help countries to improve diagnosis, strengthen access to care services, improve the quality of care, and support the families and carers of people living with dementia. Measuring and comparing the services that are delivered to people with dementia and the outcomes they achieve is a crucial part of improving dementia care. Most health systems have very poor data on dementia care and countries should work to strengthen the measurement of quality and outcomes of dementia care.
    URL: Volltext  (lizenzpflichtig)
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 20
    Language: English
    Pages: 1 Online-Ressource (circa 92 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1453
    Keywords: Umverteilung ; Öffentliche Sozialleistungen ; Steuer ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper produces a comprehensive assessment of income redistribution to the working-age population, covering OECD countries over the last two decades. Redistribution is quantified as the relative reduction in market income inequality achieved by personal income taxes, employees’ social security contributions and cash transfers, based on household-level micro data. A detailed decomposition analysis uncovers the respective roles of size, tax progressivity and transfer targeting for overall redistribution, the respective role of various categories of transfers for transfer redistribution; as well as redistribution for various income groups. The paper shows a widespread decline in redistribution across the OECD, both on average and in the majority of countries for which data going back to the mid-1990s are available. This was primarily associated with a decline in cash transfer redistribution while personal income taxes played a less important and more heterogeneous role across countries. In turn, the decline in the redistributive effect of cash transfers reflected a decline in their size and in particular by less redistributive insurance transfers. In some countries, this was mitigated by more redistributive assistance transfers but the resulting increase in the targeting of total transfers was not sufficient to prevent transfer redistribution from declining.
    Note: Zusammenfassung in französischer Sprache
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 21
    Language: English
    Pages: 1 Online-Ressource (circa 51 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1341
    Keywords: Einkommensverteilung ; Strukturpolitik ; Wachstumspolitik ; Vergleich ; Dänemark ; OECD-Staaten ; Economics ; Denmark ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper delivers a broad assessment of income inequality in Denmark. As a necessary preamble to provide a basis for discussion, we start by contrasting Danish official inequality measures with those gathered by the OECD in an international context. We show that differences between these two sources are fully explained by differences in methodological choices. We then go beyond synthetic measures of inequality to deliver a granular assessment of income distribution and of the distributional impact of taxes and transfers; and on this basis we compare Denmark to other OECD countries. This approach is then used to quantify the distributional impact of some growth-enhancing reforms undertaken or recommended for Denmark, based on empirical evidence across OECD countries. Finally, we take a forward looking stance by discussing global forces shaping the rise in inequality, in particular skill-biased technological change and deliver a tentative scenario for Denmark in the wider OECD context.
    Note: Zusammenfassung in französischer Sprache
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 22
    Language: English
    Pages: 1 Online-Ressource (circa 62 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1343
    Keywords: Einkommensverteilung ; Wirtschaftswachstum ; Verteilungspolitik ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: Widespread increases in inequality over the past three decades have raised the question of the distribution of the growth dividends. This paper finds that there is no single answer to this question. The mechanisms that link growth and income inequality are found to differ depending on the sources of growth and on whether one considers income inequality before or after government redistribution, that is, inequality in market incomes, i.e. income derived before taxes and transfers, or inequality in disposable incomes, that is, income after taxes and transfers. Labour productivity growth is found to have contributed to rising market income inequality, while this was partly mitigated through government redistribution, on average across OECD countries over the last decades. By contrast, employment growth is found to have had an equalising impact, benefiting mostly the households in the lower part of the income distribution. These two forces tended to offset each other and resulted in a broadly distribution-neutral impact of GDP per capita growth, on average across OECD countries over the last three decades. While inequality has risen in many countries, this would tend to suggest that factors other than GDP growth itself have been driving widening income gaps between rich and poor households.
    Note: Zusammenfassung in französischer Sprache
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 23
    Language: English
    Pages: 1 Online-Ressource (circa 61 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1342
    Keywords: Einkommensverteilung ; Verteilungspolitik ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: In a majority of OECD countries, GDP growth over the past three decades has been associated with growing income disparities. To shed some lights on the potential sources of trade-offs between growth and equity, this paper investigates the long-run impact of structural reforms on household incomes across the distribution, hence on income inequality. The paper builds on a macro-micro approach by combining recent macro-level estimates of the impact of structural reforms on macroeconomic growth with micro-level estimates of the impact of structural reforms on household incomes across the income distribution. It considers the sources of macroeconomic growth, by decomposing growth in GDP per capita into growth in labour utilisation and labour productivity. This allows for shedding light on the mechanisms through which growth and its drivers, including policy drivers, benefit household incomes at different points of the income distribution. Most structural reforms are found to have little impact on income inequality when the latter is assessed through measures that emphasise the middle class. By contrast, a higher number of structural reforms, in particular social protection reforms, are found to have an impact on income inequality and thus may raise tradeoffs and synergies between growth equity objectives when inequality is assessed through measures that emphasise relatively more incomes among the poor. This corresponds to higher degrees of inequality aversion.
    Note: Zusammenfassung in französischer Sprache
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 24
    ISBN: 9789264235120 , 9264232664
    Language: English
    Pages: Online-Ressource (300 p.)
    Parallel Title: Erscheint auch als In it together
    DDC: 339.209177
    RVK:
    RVK:
    Keywords: Einkommensverteilung ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Aufsatzsammlung ; OECD ; Soziale Ungleichheit
    Abstract: The gap between rich and poor keeps widening. Growth, if any, has disproportionally benefited higher income groups while lower income households have been left behind. This long-run increase in income inequality not only raises social and political concerns, but also economic ones. It tends to drag down GDP growth, due to the rising distance of the lower 40% from the rest of society. Lower income people have been prevented from realising their human capital potential, which is bad for the economy as a whole. This book highlights the key areas where inequalities are created and where new policies are required, including: the consequences of current consolidation policies; structural labour market changes with rising non-standard work and job polarization; persisting gender gaps; the challenge of high wealth concentration, and the role for redistribution policies.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 25
    Language: English
    Pages: Online-Ressource (34 S.) , graph. Darst.
    Series Statement: OECD economic policy paper 13
    Series Statement: OECD Economic Policy Papers no.13
    Keywords: Strukturpolitik ; Einkommensverteilung ; Vergleich ; Soziale Ungleichheit ; OECD-Staaten ; Economics ; Arbeitspapier ; Graue Literatur
    Abstract: This paper provides new empirical evidence on the effects of structural policies on household disposable incomes at different income levels. More specifically, it investigates the extent to which structural policies have differential long-run impacts on GDP per capita and on household incomes at different points of the distribution. One aim is to verify whether policy decisions may face tradeoffs between objectives of economic efficiency and equity. Many growth enhancing structural reforms are found to deliver stronger income gains for households at the lower end of the distribution compared with the average household, an indication that they may reduce inequality in disposable incomes. Such is the case of reducing regulatory barriers to domestic competition as well as to trade and FDI; stepping-up job-search support and activation programmes. Conversely, other reforms involve trade-offs between the efficiency and equity objective. This is the case of the tightening of unemployment benefits for the long-term unemployed, which is found to lift GDP per capita and average household incomes, but also to reduce disposable incomes at the lower end of the distribution.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: PDF Reader.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 26
    ISBN: 9789264229945
    Language: English
    Pages: Online-Ressource (180 p.) , ill.
    Series Statement: PISA
    Parallel Title: Parallelausg. L'égalité des sexes dans l'éducation ; Aptitudes, comportement et confiance
    Parallel Title: Parallelausg. L'égalité des sexes dans l'éducation
    Parallel Title: Erscheint auch als The ABC of gender equality in education
    RVK:
    Keywords: Bildungschancen ; Geschlechterunterschiede ; Schüler ; OECD-Staaten ; Education ; PISA-Studie ; Geschlechtsunterschied ; Schulleistungsmessung
    Abstract: This fascinating compilation of the recent data on gender differences in education presents a wealth of data, analysed from a multitude of angles in a clear and lively way. In particular it looks at underperformance among boys, lack of self confidence among girls and family, school and societal influences before addressing policies to help boys and girls reach their full potential.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 27
    Language: English
    Pages: Online-Ressource (83 S.) , graph. Darst.
    Series Statement: OECD Economics Department working papers 1111
    Keywords: Mittelschicht ; Einkommensverteilung ; Armut ; Wirtschaftswachstum ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper provides an assessment of how households’ income has fared compared with GDP. While the prime focus is on incomes around the median, attention is paid also to the bottom of the income distribution. Thus, one contribution of the paper is to deliver a fresh assessment of the evolution of inequality and poverty across OECD countries over the last fifteen years. The analysis relies on a rich array of indicators, producing new evidence of the various patterns of differences in income distributions across countries and over time. For example, it assesses the extent to which stability in overall income inequality masks compensating changes between the lower and upper halves of the income distribution. Also, it explores whether contracting inequalities coexist with increasing poverty. The paper adds to previous studies by introducing, measuring and analysing income polarisation in a cross-country comparative perspective. Distinguishing polarisation from inequality and comparing their evolution over time provides new policy-relevant perspectives on the nature of the changing income distribution.
    Note: Zsfassung in franz. Sprache , Systemvoraussetzungen: Acrobat Reader.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 28
    ISBN: 9789264168626
    Language: English
    Pages: Online-Ressource (248 p.) , ill.
    Parallel Title: Erscheint auch als OECD Strategic transport infrastructure needs to 2030
    RVK:
    Keywords: -2030 ; Verkehrsinfrastruktur ; Infrastrukturversorgung ; OECD-Staaten ; Finance and Investment ; Transport ; Economics ; OECD ; Mitgliedsstaaten ; Verkehrsinfrastruktur ; Bedarfsplanung
    Abstract: Transcontinental Infrastructure Needs to 2030/50 explores the long-term opportunities and challenges facing major gateway and transport hub infrastructures -- ports, airports and major rail corridors – in the coming decades. The report uses projections and scenarios to assess the broader economic outlook and future infrastructure requirements, and examines the options for financing these, not least against the backdrop of the economic recession and financial crisis which have significantly modified the risks and potential rewards associated with major infrastructure projects. Building on numerous in-depth case studies from Europe, North America and Asia, the report offers insights into the economic prospects for these key facilities and identifies policy options for improved gateway and corridor infrastructure in the future.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 29
    ISBN: 9789264169463
    Language: English
    Pages: Online-Ressource (106 p.)
    Parallel Title: Erscheint auch als Dealing effectively with the challenges of transfer pricing
    Keywords: Verrechnungspreis ; OECD-Staaten ; Welt ; Taxation ; Industry and Services ; OECD ; Verrechnungspreis
    Abstract: This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 30
    ISBN: 9789264128859
    Language: English
    Pages: Online-Ressource (60 p.)
    Parallel Title: Erscheint auch als Literacy, numeracy and problem solving in technology-rich environments
    RVK:
    Keywords: Qualifikation ; Erwachsene ; Analphabetismus ; Informationstechnik ; OECD-Staaten ; Education ; Erwachsener ; Schreib- und Lesefähigkeit ; Rechenfähigkeit
    Abstract: A basic level of literacy and numeracy is essential for full participation in modern societies. While very few people in most of the advanced countries could be regarded as illiterate or innumerate, recent studies have shown that there are, in fact, significant numbers of people with poor skills, and that low levels of skills are associated with lower wages and greater chances of unemployment and disengagement from the labour market. At the same time, technological changes, particularly the increasing presence of information and communication technologies in all areas of life, have led to a growing demand for higher-level cognitive skills that involve understanding, interpreting, analysing and communicating complex information. In this context, policy makers need the most comprehensive and up-to-date information if they want to ensure that the supply of skills in the labour force matches labour-market demand. The Programme for the International Assessment of Adult Competencies (PIAAC), an international assessment of adult skills managed by the OECD, will be central in providing that information. Implemented by 25 countries in Europe, the Americas and Asia, PIAAC is compiling one of the richest sources of data regarding the skills that adults use in their work, home and communities, and related information, including family background, education, employment, income, civic participation and health. Results from the data, which are being collected from August 2011 to March 2012, will be available at the end of 2013. This report maps the development of the Programme, from determining what should be measured, to defining the meaning of PIAAC’s three core domains, “literacy”, “numeracy” and “problem solving in technology-rich environments”, to designing assessment tasks and determining how those tasks will be interpreted. It summarises the draft frameworks, developed by dedicated experts, for each of the assessment domains, and includes examples of the items and stimuli used to measure proficiency in the three domains. In essence, it provides an overview and a look at the underpinnings of PIAAC.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 31
    ISBN: 9789264167001
    Language: English
    Pages: Online-Ressource (157 p.) , ill.
    Series Statement: OECD Fiscal Federalism Studies
    Parallel Title: Erscheint auch als Institutional and financial relations across levels of government
    Keywords: Öffentliche Finanzen ; Finanzbeziehungen ; Dezentralisierung ; OECD-Staaten ; Finance and Investment ; Governance ; Aufsatzsammlung ; OECD ; Finanzwirtschaft ; Dezentralisation
    Abstract: As financial markets put more and more pressure on governments to reduce their deficits and debts, sub-central levels of government are a key player in the implementation of national strategies. The room for manoeuvre to implement consolidations strategies coordinated across levels of government highly depends on the institutional structure of intergovernmental relations, and the effectiveness of their multi-level governance structure. This was already the case for recovery strategies, in the beginning of the crisis. This report provides an overview of the institutional and financial relations across levels of government that enables policymakers evaluate their position and identify good practices for mobilizing sub-central governments for national growth, equity and stability objectives. This report is divided into two parts: the first part is analytical and the second part provides institutional and quantitative country information and comparisons.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 32
    ISBN: 9789264096851
    Language: English
    Pages: Online-Ressource (78 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Guernsey ; Taxation ; Guernsey ; Guernsey ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 33
    ISBN: 9789264096684
    Language: English
    Pages: Online-Ressource (304 p.)
    Series Statement: OECD Studies on Environmental Innovation
    Parallel Title: Erscheint auch als Better policies to support eco-innovation
    RVK:
    Keywords: Innovation ; Nachhaltige Entwicklung ; Technologiepolitik ; OECD-Staaten ; Technologietransfer ; Umweltschutz ; Clean Development Mechanism ; Public Private Partnership ; Fallstudie ; Environment ; OECD ; Umwelttechnik ; Forschungsförderung
    Abstract: Eco-innovation is more important than ever on the public policy agenda. It is a major driver for green growth and contributes to the environmental performance and economic development of OECD and developing countries alike. This report takes a pragmatic approach to policies that support the development and diffusion of eco-innovation. Building on the OECD Innovation Strategy, it argues that eco-innovation is not merely about technological developments: non-technical innovations matter as well. It acknowledges that policies do not operate in a vacuum and that they must take account of the contexts that influence the development and diffusion of eco-innovation, such as market structures. It explores links between eco-innovation policies and related fields such as industry, competition, and international cooperation. This work builds on an OECD inventory of eco-innovation policies in OECD countries and in China. It also draws on studies of select environment-friendly innovations, highlighting different patterns of development across countries. It also incorporates extensive international consultation on the topics of eco-innovation and green growth. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth. For more information on OECD work on eco-innovation, visit: www.oecd.org/greengrowth www.oecd.org/environment/innovation www.oecd.org/sti/innovation/green
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 34
    ISBN: 9789264096875
    Language: English
    Pages: Online-Ressource (192 p.) , ill.
    Series Statement: OECD Studies on Environmental Policy and Household Behaviour
    Parallel Title: Parallelausg. Politique de l'environnement et comportement des ménages
    Parallel Title: Erscheint auch als Greening household behaviour
    RVK:
    RVK:
    Keywords: Konsumentenverhalten ; Umweltbewusstsein ; Umweltpolitik ; OECD-Staaten ; Umweltschutz ; Haushalt ; Privater Verbrauch ; Ressourcenmanagement ; Wirtschaftliches Verhalten ; Environment ; Australien ; Kanada ; Tschechien ; Frankreich ; Italien ; Südkorea ; Mexiko ; Niederlande ; Industriestaaten ; Haushalt ; Privater Verbrauch ; Verbraucherverhalten ; Umweltbelastung ; Internationaler Vergleich
    Abstract: Developing growth strategies that promote greener lifestyles requires a good understanding of what factors affect people’s behaviour towards the environment. Recent OECD work based on periodic surveys of more than 10 000 households across a number of countries and areas represents a breakthrough by providing a common framework to collect unique empirical evidence for better policy design. This publication presents responses from the most recent round of the OECD survey implemented in 2011 in 5 areas (energy, food, transport, waste and water) and 11 countries: Australia, Canada, Chile, France, Israel, Japan, Korea, the Netherlands, Spain, Sweden and Switzerland. Analysis comparing the data across countries, policy conditions and households’ characteristics reveals which measures most effectively change behaviour. Each round of the survey also allows to track changes over time and to explore new emerging issues. The new survey confirms the importance of providing the right economic incentives for influencing our decisions. The findings indicate that “soft” measures such as labelling and public information campaigns also have a significant complementary role to play. Spurring desirable behaviour change requires a mix of these instruments. This book is a milestone for all those interested by the challenging question of ways to promote greener behaviour, from policy makers to individual citizens.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 35
    ISBN: 9789264111745
    Language: English
    Pages: Online-Ressource (236 p.) , ill.
    Parallel Title: Erscheint auch als Smart rules for fair trade
    DDC: 382/.63
    Keywords: 1961-2011 ; Exportkredit ; OECD-Staaten ; Trade ; Aufsatzsammlung ; OECD ; Exportkredit
    Abstract: On the 50th anniversary of the OECD, we examine the unique work the organisation performs in regulating and rationalising governments’ use of export credits in support of exports, jobs, economic growth and national interests more broadly. This work is part of a global post war effort to emphasise multilateral co operation and sound economic policies to promote co operation, efficiency and prosperity rather than destructive competition, controversy and conflict. OECD export credits work is one of the basic building blocks of the ever growing structure of global trade agreements that aim to maintain open and efficient markets. The objective is to eliminate subsidies and unfair practices in the economic competition that forms the foundation of a healthy and dynamic global economy. The elimination of official financing subsidies in global trade is only a part of the broader trade policy agenda, but it is a vital part, and has been delegated to the OECD by the WTO. Since financing is the life blood of trade flows, specialised OECD housed work allows trade to flow efficiently for aircraft and other capital goods while other trade policy work and litigation continue at the WTO. The export credits work at the OECD is described in this collection of essays. However it is about much more than the series of agreements described herein. It is more fundamentally about the governments and their people - policy makers and experts - who gather at the OECD to build collectively a system of export credits disciplines that is fair, transparent, adaptable and effective. It is therefore as much about people and ideas as anything else. The export credit secretariat pictured above represents only the latest in a long line of OECD staff committed to facilitate and advise this work. The OECD’s motto on its 50th anniversary is “Better Policies for Better Lives.” This reminds us that in the end, it is policies that are at the centre of human well being. And export credits work is about promoting these better policies by developing “smart rules” that open markets and maintain a level playing field and by bringing people and governments together to this end.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 36
    ISBN: 9789264097087
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Australien ; Taxation ; Australia ; Australien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 37
    ISBN: 9789264092211
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Policy Issues in Insurance no.13
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als The impact of the financial crisis on the insurance sector and policy responses
    Keywords: Versicherung ; Versicherungsmarkt ; Finanzkrise ; OECD-Staaten ; Finance and Investment ; Governance ; Versicherungsmarkt ; Finanzkrise
    Abstract: This special report assesses the impact of the crisis on the insurance sector and reviews policy responses within OECD countries. It is based to a large extent on a quantitative and qualitative questionnaire that was circulated to OECD countries in 2009. The report shows that generallythe insurance sector demonstrated resilience to the crisis, though with some variation across the OECD, and concludes with a number of policy conclusions.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 38
    ISBN: 9789264110458
    Language: English
    Pages: Online-Ressource (88 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Kanada ; Taxation ; Canada ; Kanada ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 39
    ISBN: 9789264096929
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles ; Seychellen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 40
    ISBN: 9789264097155
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Irland ; Taxation ; Ireland ; Irland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 41
    ISBN: 9789264108868
    Language: English
    Pages: Online-Ressource (68 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Ghana ; Taxation ; Ghana ; Ghana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 42
    ISBN: 9789264108271
    Language: English
    Pages: Online-Ressource (84 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Aruba ; Taxation ; Aruba ; Internationales Steuerrecht
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 43
    ISBN: 9789264108295
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Bahamas ; Taxation ; Bahamas ; Bahamas ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 44
    ISBN: 9789264108752
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Estland ; Taxation ; Estonia ; Estland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 45
    ISBN: 9789264045095
    Language: Polish
    Pages: Online-Ressource (570 p.)
    Parallel Title: Parallelausg. Model Tax Convention on Income and on Capital; Condensed Version 2010
    Parallel Title: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune ; Version abrégée 2010
    Parallel Title: Parallelausg. Model Tax Convention on Income and on Capital: Condensed Version 2010
    Parallel Title: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune : Version abrégée 2010
    Keywords: Finance and Investment ; Taxation
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 46
    ISBN: 9789264096905
    Language: English
    Pages: Online-Ressource (82 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; San Marino ; Taxation ; San Marino ; San Marino ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 47
    ISBN: 9789264097230
    Language: English
    Pages: Online-Ressource (104 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Mauritius ; Taxation ; Mauritius ; Mauritius ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 48
    ISBN: 9789264116016
    Language: English
    Pages: Online-Ressource (522 p.) , ill.
    Edition: 2011
    Parallel Title: Erscheint auch als A system of health accounts 2011
    DDC: 338.4/73621
    Keywords: Gesundheitswesen ; Gesundheitskosten ; Gesundheitsfinanzierung ; OECD-Staaten ; Health accounts ; Social Issues/Migration/Health ; OECD-Staaten ; Gesundheitswesen ; Gesundheitskosten
    Abstract: A System of Health Accounts 2011 provides a systematic description of the financial flows related to the consumption of health care goods and services. As demands for information increase and more countries implement and institutionalise health accounts according to the system, the data produced are expected to be more comparable, more detailed and more policy relevant. This new edition builds on the original OECD Manual, published in 2000, and the Guide to Producing National Health Accounts to create a single global framework for producing health expenditure accounts that can help track resource flows from sources to uses. The Manual is the result of a four-year collaborative effort between the OECD, WHO and the European Commission, and sets out in more detail the boundaries, the definitions and the concepts – responding to health care systems around the globe – from the simplest to the more complicated.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 49
    ISBN: 9789264096936
    Language: English
    Pages: Online-Ressource (70 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Trinidad und Tobago ; Taxation ; Trinidad and Tobago ; Trinidad ; Tobago ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 50
    ISBN: 9789264097254
    Language: English
    Pages: Online-Ressource (92 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Norwegen ; Taxation ; Norway ; Norwegen ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 51
    ISBN: 9788691513702
    Language: Serbian
    Pages: Online-Ressource
    Parallel Title: Parallelausg. OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2010
    Parallel Title: Parallelausg. Principes de l'OCDE applicables en matière de prix de transfert à l'intention des entreprises multinationales et des administrations fiscales 2010
    Parallel Title: Parallelausg. OECD-Verrechnungspreisleitlinien für multinationale Unternehmen und Steuerverwaltungen 2010
    Keywords: Finance and Investment ; Taxation ; Trade ; Industry and Services
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 52
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 167-205
    ISSN: 1609-7521
    Language: English
    Pages: 39 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 167-205
    Keywords: Governance ; Taxation ; Trade
    Abstract: The Inter-American Development Bank and the Organisation for Economic Co-operation and Development co-operate in competition law and policy to promote increased economic growth, employment and economic efficiency and a higher average standard of living in the medium to long term. There is increasing consensus that sound competition law and policy are essential to achieving these goals. “Peer review” is a core element of OECD work. The mechanisms of peer review vary, but it is founded upon the willingness of all OECD countries and their partners to submit their laws and policies to substantive questioning by other members. This process provides valuable insights to the reviewed country and promotes transparency and mutual understanding for the benefit of all. The benefits of this process are particularly clear in the area of competition law and policy. As a result of the activities of the Competition Committee, OECD countries that once had real conflicts on competition issues have become partners in seeking to halt harmful international anticompetitive practices. The Committee has also become an important forum for assessing and demonstrating the usefulness of applying competition policy principles to economic and other regulatory systems. IDB/OECD co-operation in competition law and policy centers on annual meetings of the Latin American Competition Forum. LACF meetings include substantive roundtable discussions and peer reviews of national laws and institutions. The peer reviews have examined Brazil, Chile, Peru and now Argentina. The IDB is pleased to participate and finance this work, as part of its efforts to promote a better business climate for investment in the counties of Latin America and the Caribbean. We want to thank the Government of Argentina for volunteering to be peer reviewed at the fourth LACF meeting, held in San Salvador, El Salvador, on 11-12 July, 2006. It was encouraging to hear Argentina’s Delegation confirm at the meeting that the report’s recommendations were helpful and to hear from Delegates of other countries that this review has improved their understanding of Argentina’s competition law and policy. Finally, we want to thank Mr. John Clark, the author of the report, and the many competition officials whose written and oral contributions to the Forum have been so important to its success.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 53
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 107-151
    ISSN: 1609-7521
    Language: English
    Pages: 45 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 107-151
    Keywords: Governance ; Taxation ; Trade
    Abstract: Plea agreements or negotiated settlements can be an efficient way to formally dispose of cartel cases.They can provide substantial benefits to competition authorities by allowing them to allocate their resources more efficiently and to increase enforcement activities, thus achieving greater deterrence. Plea agreements have substantial benefits for defendants as well.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 54
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 101-165
    ISSN: 1609-7521
    Language: English
    Pages: 65 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 101-165
    Keywords: Governance ; Taxation ; Trade
    Abstract: The Competition Committee debated retail banking in October 2006. Competition can improve the functioning of the retail banking sector without harming prudential regulation. The efficient functioning of the sector is important for economic performance. The sector is considered special primarily because of externalities related to potential “contagion” effects stemming from (i) the withdrawal-upondemand characteristic of some bank deposits and (ii) the role banks play in the payment system, and (iii) the fact that banks are important for the funding of consumers and SMEs. Customer mobility and choice is essential to simulate retail-banking competition. An important observation is that the degree of customer mobility is low and the longevity of customer-bank relationships is long. Financial information sharing platforms should therefore be promoted and, where limited by privacy laws, privacy laws should be modified in a way that maintains the goal of protecting privacy while also allowing consumers to receive the benefits of credit ratings.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 153-222
    ISSN: 1609-7521
    Language: English
    Pages: 70 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 153-222
    Keywords: Governance ; Taxation ; Trade ; Ukraine
    Abstract: This report* was the basis of a two hour and a half peer review in the OECD Global Forum on Competition (GFC) on 21 February 2008. It assesses the development and application of competition law and policy in Ukraine, focusing on activities over the previous five years (2003-07). The report concludes that Ukraine has a comprehensive and well-designed competition law and, in the AMC, an effectively managed and well-regarded agency to enforce it. The report also identifies an array of problems confronting Ukraine in the competition law arena, and makes various remedial proposals, including recommendations dealing with the AMC’s budget allocation, autonomy, investigative tools, transparency, enforcement priorities, and relationships with other law enforcement agencies. Additional recommendations in the report focus on the competition law’s merger notification requirements and procedures, state aid legislation, penalties for unlawful conduct and penalty collection procedures, competition advocacy, harmonization with the European Union’s competition laws, and the elimination of conflicting provisions in Ukraine’s Commercial Code.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 3, p. 7-99
    ISSN: 1609-7521
    Language: English
    Pages: 93 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 3, p. 7-99
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competition and efficient usage of payment cards in June 2006. In recent years, debit and credit cards have become increasingly common as retail payment mechanisms and have increasingly displaced checks and cash. The roundtable discussed potential market power and pricesetting abuses related to payment cards, reviewed the regulatory (or self-regulatory) mechanisms that sometimes govern the operation of card networks and considered methods for increasing the role of competitive forces among payment cards. A market failure exists because costs for different payment mechanisms are rarely reflected in consumer prices. Consideration should be given to permitting merchants to form payment ventures, as this would promote system competition between owners with different incentives, and to promoting entry by potential new technologies that would not involve existing payment networks. Many other policy options are discussed.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 2, p. 7-105
    ISSN: 1609-7521
    Language: English
    Pages: 99 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 2, p. 7-105
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated private remedies in June 2006. The roundtable focused on class actions/collective actions and the interface between private enforcement and public enforcement: • Class Actions/Collective Actions: There is a strong case for the use fo class actions/collective actions to raise levels of deterrence and achieve greater compliance with competition laws, as theses actions may be the only practical way to ensure that customers with small claims also have their day in court. • Interface between Public and Private Enforcement: There is a widely shared concern that private litigation in competition cases can interfere with leniency programs in cartel cases. There is a trade-off between enabling the victims of a cartel to recover damages and incentives for cartel members to come forward, and no-one really knows with certainty how much protection from private litigation and damage awards is necessary so as not to deter leniency applicants. The prevailing view is that the integrity of leniency programs should be protected by a range of measures that limit a leniency applicant’s exposure to civil damages, but some delegates felt that the current trend provided unnecessary protection to leniency applicants to the detriment of private plaintiffs.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 58
    ISBN: 9789264108738
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Belgique 2011 ; Phase 1; cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Belgique 2011 : Phase 1: cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belgien ; Taxation ; Belgium ; Belgien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 59
    ISBN: 9789264110489
    Language: English
    Pages: Online-Ressource (96 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Deutschland ; Taxation ; Germany ; Deutschland ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 60
    ISBN: 9789264104815
    Language: English
    Pages: Online-Ressource (100 p.)
    Parallel Title: Erscheint auch als Attractiveness for innovation
    Keywords: Innovation ; Auslandsinvestition ; Multinationales Unternehmen ; Standortfaktor ; OECD-Staaten ; Governance ; Science and Technology ; OECD ; Innovation ; Direktinvestition ; Multinationales Unternehmen
    Abstract: Attractiveness for investment in innovation is high on the policy agenda in many countries as innovation is a key factor of growth and competitiveness in OECD countries. Virtually all governments are keen to attract international investment by multinational enterprises (MNEs) as a means to promote growth and employment, create new jobs and bring in new technologies. While all countries and regions have some policy measures in place that are aimed at increasing their attractiveness for innovation, it is less clear if these policies are effective. This report analyses the current trends in international investment in innovation and the attractiveness policies already implemented. These are often based on the more traditional instruments for attracting international investment. The book also explores in more detail the role of investment incentives that governments tend to give to international investors: their rationale, their impact and their usefulness. The evidence presented in this report raises clear policy issues and questions existing policies. A number of policy principles are formulated to guide policy makers.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 61
    ISBN: 9789264107052
    Language: English
    Pages: Online-Ressource (312 p.)
    Parallel Title: Erscheint auch als The call for innovative and open government
    DDC: 352.8/8
    RVK:
    Keywords: Öffentliche Dienstleistung ; Öffentlicher Sektor ; OECD-Staaten ; Governance ; Electronic books ; OECD ; Öffentlicher Sektor ; Öffentliche Dienstleistung ; Internationaler Vergleich
    Abstract: This report presents an overview of country initiatives concerning efficient, effective public services and open and innovative government. It focuses on four core issues: delivery of public services in times of fiscal consolidation; a more effective and performance-oriented public service; promotion of open and transparent government; and strategies for implementation of a reform agenda. These issues were discussed at the OECD Public Governance Ministerial Meeting held in Venice, Italy, in November 2010, hosted by the Italian Ministry for Public Administration and Innovation.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 62
    Online Resource
    Online Resource
    Beijing : Chinese Academy of Governance, China
    ISBN: 9787515000718
    Language: Chinese
    Pages: Online-Ressource (302 p.) , ill.
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment
    Parallel Title: Parallelausg. La fiscalité, l'innovation et l'environnement
    Keywords: Environment ; Taxation
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 63
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264088818
    Language: English
    Pages: Online-Ressource (200 p.) , ill.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Optimiser les dépenses de santé
    Parallel Title: Erscheint auch als Value for money in health spending
    RVK:
    Keywords: Gesundheitskosten ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Gesundheitsausgaben ; Reform ; Kostendämpfung
    Abstract: Health spending continues to rise inexorably, growing faster than the economy in most OECD countries. Most of this spending comes from the public purse. Given the recent economic downturn, countries are looking for ways to improve the efficiency of health spending. This publication examines current efforts to improve health care efficiency, including tools that show promise in helping health systems provide the best care for their money, such as pay for performance, co-ordination of care, health technology assessment and clinical guidelines, pharmaceutical re-imbursement and risk-sharing agreements, and information and communication technology.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 64
    ISBN: 9789264088702
    Language: English
    Pages: Online-Ressource (160 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als News in the internet age
    DDC: 070.4
    RVK:
    RVK:
    Keywords: 1950-2009 ; Informationsmarkt ; Presseerzeugnis ; Presseverlag ; Innovation ; Elektronische Publikation ; Internet ; OECD-Staaten ; Science and Technology ; Zeitung ; Internet ; Wertschöpfung
    Abstract: The economics of news production and distribution is in a state of radical change. After very profitable years, newspaper publishers in most OECD countries face declining advertising revenues and significant reductions in titles and circulation. About 20 out of 30 OECD countries face declining newspaper readership, which is now at its lowest among younger people. At the same time, many promising forms of news creation and distribution are being tested. Some of these are empowered by increasing technological sophistication, new information intermediaries and the resulting decentralised forms of content creation. However, despite these new possibilities, no business and/or revenue-sharing models have been found to finance in-depth independent news production. This raises questions about the supply of high-quality journalism in the longer term and roles that government support might take in supporting a diverse and local press without putting its independence at stake. This study provides an in-depth treatment of the global newspaper publishing market and its evolution, with a particular view on the development of online news and related challenges.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 65
    ISBN: 9789264056701
    Language: English
    Pages: Online-Ressource (84 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. L'emploi d'après mandat ; Bonnes pratiques en matière de prévention des conflits d'intérêts
    Parallel Title: Parallelausg. L'emploi d'après mandat : Bonnes pratiques en matière de prévention des conflits d'intérêts
    Parallel Title: Erscheint auch als Post-public employment
    RVK:
    Keywords: Öffentlicher Sektor ; Privatwirtschaft ; Erwerbstätigkeit ; OECD-Staaten ; Governance ; Verwaltung ; Arbeitnehmer ; Berufliche Mobilität ; Privatwirtschaft
    Abstract: The movement of personnel between employment in the public and private sectors, referred to as the “revolving door” phenomenon, raises particular attention in the context of the response of governments to the financial and economic crisis. This OECD survey of 30 member countries shows that the vast majority of countries have established basic standards for preventing post-public employment conflict of interest. But few have tailored these standards to address risk areas and professions such as regulators or public procurement officials. Enforcing standards and imposing suitable sanctions remains a challenge for many countries. The principles presented in this volume serve as a point of reference for policy makers and managers to review and modernise post-public employment policies. It is part of the pathfinding efforts of the OECD to promote public sector integrity for cleaner, fairer and stronger economies.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 66
    ISBN: 9789264084865
    Language: English
    Pages: Online-Ressource (268 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. L'obésité et l'économie de la prévention ; Objectif santé
    Parallel Title: Parallelausg. L'obésité et l'économie de la prévention : Objectif santé
    Parallel Title: Erscheint auch als Sassi, Franco Obesity and the economics of prevention
    RVK:
    Keywords: Körpergewicht ; Gesundheitsvorsorge ; OECD-Staaten ; Social Issues/Migration/Health ; Übergewicht ; Wirtschaftliche Situation ; Prävention ; Fettsucht ; Prävention ; Gesundheitsökonomie
    Abstract: Before 1980, rates were generally well below 10%. They have since doubled or tripled in many countries, and in almost half of the OECD, 50% or more of the population is overweight. A key risk factor for numerous chronic diseases, obesity is a major public health concern. This book contributes to evidence-based policy making by exploring multiple dimensions of the obesity problem. It examines the scale and characteristics of the epidemic, the respective roles and influence of market forces and governments, and the impact of interventions. It outlines an economic approach to the prevention of chronic diseases that provides novel insights relative to a more traditional public health approach. The analysis was undertaken by the OECD, partly in collaboration with the World Health Organization. The main chapters are complemented by special contributions from health and obesity experts, including Marc Suhrcke, Tim Lobstein, Donald Kenkel and Francesco Branca. “a valuable set of results and suggestions about the best preventive interventions to reduce the burden of obesity.” – Julio Frenk, Dean, Harvard School of Public Health “The positive message of this book is that the obesity epidemic can be successfully addressed.” – Ala Alwan, Assistant Director-General, World Health Organization “innovative and well-researched” – Martin McKee, Professor, London School of Hygiene & Tropical Medicine "A timely, valuable volume on a critical issue. Highly recommended."-Choice, July 2011
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 67
    ISBN: 9789264095625
    Language: English
    Pages: Online-Ressource (76 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Panama ; Taxation ; Panama ; Panama ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 68
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264091375
    Language: English
    Pages: Online-Ressource (276 p.) , ill.
    Parallel Title: Erscheint auch als Cities and climate change
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Klimawandel ; Stadt ; Kommunalpolitik ; Kommunalverwaltung ; OECD-Staaten ; Klima ; Environment ; Governance ; Urban, Rural and Regional Development ; Klima ; Klimakatastrophe ; Klimaveränderung ; Klimawandel ; Stadt ; Klimaänderung
    Abstract: As the hubs of economic activity, cities drive the vast majority of the world’s energy use and are major contributors to global greenhouse gas emissions. Because they are home to major infrastructure and highly concentrated populations, cities are also vulnerable to the impacts of climate change, such as rising sea levels, warmer temperatures and fiercer storms. At the same time, better urban planning and policies can reduce energy use and greenhouse gas emissions and improve the resilience of urban infrastructure to climate change, thus shaping future trends. This book shows how city and metropolitan regional governments working in tandem with national governments can change the way we think about responding to climate change. The chapters analyse: trends in urbanisation, economic growth, energy use and climate change; the economic benefits of climate action; the role of urban policies in reducing energy demand, improving resilience to climate change and complementing global climate policies; frameworks for multilevel governance of climate change including engagement with relevant stakeholders; and the contribution of cities to “green growth”, including the “greening” of fiscal policies, innovation and jobs. The book also explores policy tools and best practices from both OECD and some non-member countries. Cities and Climate Change reveals the importance of addressing climate change across all levels of government. Local involvement through “climate-conscious” urban planning and management can help achieve national climate goals and minimise tradeoffs between environmental and economic priorities at local levels. The book will be relevant to policy makers, researchers, and others with an interest in learning more about urbanisation and climate change policy.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 69
    ISBN: 9789264094901
    Language: English
    Pages: Online-Ressource (212 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Systèmes de santé ; efficacité et politiques
    Parallel Title: Parallelausg. Systèmes de santé : efficacité et politiques
    Parallel Title: Erscheint auch als Health care systems
    RVK:
    Keywords: Gesundheitsversorgung ; Gesundheitsökonomik ; Gesundheitspolitik ; OECD-Staaten ; Social Issues/Migration/Health ; Gesundheitswesen ; Gesundheitspolitik
    Abstract: People in OECD countries are healthier than ever before, as shown by longer life expectancy and lower mortality for diseases such as cancer. At the same time, total spending on health care now absorbs over 9% of GDP on average in the OECD. Achieving value for money in the health care sector is an important objective in all OECD countries. The book takes an in-depth look at health care in OECD countries today. What is the status of people’s health? How do we measure health outcomes? How do we assess the efficiency of health care systems? How are health policies and institutions linked with the performance of health care systems? The chapters explore the answers to such questions. They cover: trends in health care outcomes and spending; ways of assessing efficiency; new indicators of health care policies and institutions; and the characteristics and performance of health care systems.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 70
    ISBN: 9789264095588
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs ; Monaco 2010 ; Phase 1 ; Cadre légal et réglementaire
    Parallel Title: Parallelausg. Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales Rapport d'examen par les pairs : Monaco 2010 : Phase 1 : Cadre légal et réglementaire
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Monaco ; Taxation ; Monaco ; Monaco ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 71
    ISBN: 9789264087095
    Language: English
    Pages: Online-Ressource (136 p.)
    Parallel Title: Parallelausg. Principes de l'OCDE sur la réglementation des pensions professionnelles ; Méthodologie pour l'évaluation et la mise en œuvre
    Parallel Title: Parallelausg. Principes de l'OCDE sur la réglementation des pensions professionnelles : Méthodologie pour l'évaluation et la mise en œuvre
    Parallel Title: Erscheint auch als OECD OECD principles of occupational pension regulation
    RVK:
    Keywords: Betriebliche Altersversorgung ; Regulierung ; OECD-Staaten ; Employment ; Finance and Investment ; Social Issues/Migration/Health ; Betriebliche Altersversorgung ; OECD ; Evaluation
    Abstract: Occupational pensions play a major role in OECD countries and worldwide, complementing retirement income from state sources. At the end of 2009, private pension savings reached USD 25 trillion. Population ageing has led many OECD countries to undertake a wide range of pension reforms – the overall effect of which has been to reduce public pension promises and, in turn, to increase the importance of private pension savings for retirement. The Core Principles cover seven key areas: i) Conditions for effective regulation and supervision; ; ii) Establishment of pension plans, pension funds, and pension fund managing companies; iii) Pension plan liabilities, funding rules, winding up, and insurance; iv) Asset Management; v) Rights of members and beneficiaries and adequacy of benefits; vi) Governance; and vii) Supervision. Each of the seven core principles consists of a main text and a set of implementing guidelines. In the case of the core principle of supervision, the supporting guidelines integrate the IOPS Principles of Private Pension Supervision. The Methodology provides a structured approach for evaluating a jurisdiction’s occupational pension regulatory system in relation to the OECD Core Principles of Occupational Pension Regulation.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 72
    ISBN: 9789264095502
    Language: English
    Pages: Online-Ressource (72 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Cayman Islands ; Taxation ; Cayman Islands ; Cayman Islands ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 73
    ISBN: 9789264077225
    Language: English
    Pages: Online-Ressource (278 p.)
    Parallel Title: Parallelausg. L'éco-innovation dans l'industrie ; favoriser la croissance verte
    Parallel Title: Parallelausg. L'éco-innovation dans l'industrie : favoriser la croissance verte
    Parallel Title: Erscheint auch als Eco-innovation in industry
    RVK:
    RVK:
    Keywords: Industrie ; Innovationsmanagement ; Umwelttechnik ; OECD-Staaten ; Environment ; Science and Technology ; Industry and Services ; Industrie ; Nachhaltigkeit ; OECD
    Abstract: Eco-innovation will be a key driver of industry efforts to tackle climate change and realise “green growth” in the post-Kyoto era. Eco-innovation calls for faster introduction of breakthrough technologies and for more systemic application of available solutions, including non-technological ones. It also offers opportunities to involve new players, develop new industries and increase competitiveness. Structural change in economies will be imperative in coming decades. This book presents the research and analysis carried out during the first phase of the OECD Project on Sustainable Manufacturing and Eco-innovation. Its aim is to provide benchmarking tools on sustainable manufacturing and to spur eco-innovation through better understanding of innovation mechanisms. It reviews the concepts and forms an analytical framework; analyses the nature and processes of eco-innovation; discusses existing sustainable manufacturing indicators; examines methodologies for measuring eco-innovation; and takes stock of national strategies and policy initiatives for eco-innovation.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 74
    ISBN: 9789264095830
    Language: English
    Pages: Online-Ressource (312 p.)
    Parallel Title: Erscheint auch als Open for business
    RVK:
    RVK:
    Keywords: Unternehmer ; Unternehmensgründung ; OECD-Staaten ; Social Issues/Migration/Health ; Industry and Services ; Aufsatzsammlung ; OECD ; Entrepreneurship ; Einwanderer ; Internationaler Vergleich
    Abstract: Migrants contribute to the economic growth of their host countries in many ways, bringing new skills and competencies with them and helping to reduce labour shortages. An aspect that has received only limited attention up to now is migrants’ contribution to entrepreneurial activity and employment creation in their host countries. In OECD countries, entrepreneurship is slightly higher among immigrants than natives and the total number of persons employed in migrant businesses is substantial, although the survival rate of these businesses is often lower than that of their native counterparts. Migrant entrepreneurship has gone beyond traditional ethnic businesses, into a wide range of sectors and innovative areas. Greater knowledge of migrant entrepreneurship is essential if policy makers are to better support migrant enterprises and their role in economic growth and job creation. In addition, increasing awareness of the positive role that migrants can play as entrepreneurs could contribute to a more balanced public debate on immigration. Taking a cross-country perspective, this publication sheds light on these issues and more, discussing policy options to foster the development and success of migrant businesses. It is a compilation of papers presented at a June 2010 conference organised by the OECD Secretariat, with the financial support of the Swedish and Turkish authorities, and the Dutch-Turkish Businessmen Association (HOTIAD).
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 75
    ISBN: 9789264087637
    Language: English
    Pages: Online-Ressource (252 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment; (Chinese version)
    Parallel Title: Parallelausg. La fiscalité, l'innovation et l'environnement
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment: (Chinese version)
    Parallel Title: Erscheint auch als Taxation, innovation and the environment
    RVK:
    Keywords: Ökosteuer ; Treibhausgas-Emissionen ; Emissionshandel ; OECD-Staaten ; Environment ; Taxation ; Umweltabgabe ; Umweltschutz ; Innovation ; Umweltpolitik ; Umweltsteuer ; Innovationsförderung ; Internationaler Vergleich
    Abstract: Solving the world’s environmental problems could take a significant toll on economic growth if only today’s technologies are available. We know that innovation – the creation and adoption of new cleaner technologies and know-how – provides a means to achieve local and global environmental goals at significantly lower costs. Innovation is also a major driver of economic growth. OECD governments are increasingly using environmentally related taxes because they are typically one of the most effective policy tools available. Exploring the relationship between environmentally related taxation and innovation is critical to understanding the full impacts of this policy instrument as well as one potential facet of “green growth.” By putting a price on pollution, do environmentally related taxes spur innovation? What types of innovation result? Does the design of the tax play a critical role? What is the effect of this innovation? In analysing these questions, this report draws on case studies that cover Japan, Korea, Spain, Sweden, Switzerland, the United Kingdom, Israel and others. It covers a wide set of environmental issues and technologies, as well as the economic and policy contexts. The research methods range from econometric analysis to interviews with business owners and executives. The report also explores the use of environmentally related taxes in OECD countries and outlines considerations for policymakers when implementing these taxes. Green growth policies can stimulate economic growth while preventing environmental degradation, biodiversity loss and unsustainable natural resource use. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 76
    ISBN: 9789264095472
    Language: English
    Pages: Online-Ressource (58 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Botsuana ; Taxation ; Botswana ; Botswana ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 77
    ISBN: 9789264095649
    Language: English
    Pages: Online-Ressource (66 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Katar ; Taxation ; Qatar ; Katar ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 78
    ISBN: 9789264086883
    Language: Greek, Modern (1453- )
    Pages: Online-Ressource (422 p.)
    Parallel Title: Parallelausg. Model Tax Convention on Income and on Capital; Condensed Version 2008
    Parallel Title: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune ; Version abrégée 2008
    Parallel Title: Parallelausg. Model Tax Convention on Income and on Capital: Condensed Version 2008
    Parallel Title: Parallelausg. Modèle de convention fiscale concernant le revenu et la fortune : Version abrégée 2008
    Keywords: Taxation
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 79
    ISBN: 9789264087255
    Language: English
    Pages: Online-Ressource (384 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Regional development policies in OECD countries
    RVK:
    Keywords: Regionalpolitik ; OECD-Staaten ; Urban, Rural and Regional Development ; Mitgliedsstaaten ; Regionalpolitik
    Abstract: Policy makers need both a handy reference guide to the regional policies of their own and other countries and a broader analysis of trends in regional policies, based on sound, comparable information. Regional Policies in OECD Countries responds to this need. It is the first systematic, comparative analysis of OECD countries’ regional policies. The report addresses fundamental regional policy concerns, such as: problem recognition; the objectives of regional policy; the legal/institutional framework; the urban/rural framework; budget structures; and the governance mechanisms linking national and sub-national governments as well as sectors. It begins with an overview of the regional policy today. This is followed by country profiles covering the 31 OECD members. The profiles share a common conceptual framework, allowing countries to see how their experiences measure up. The report also contains several annexes, which cover some of the countries that are candidates for accession to the OECD or with which the OECD has enhanced engagement. The annexes also cover the key topics of cross-border cooperation and trends in urban-rural linkages, especially efforts to control urban sprawl. The report will help countries to better understand regional policies and to formulate and diffuse horizontal policy recommendations. The analysis suggests an important role for regional policies in shaping sustainable endogenous development, in particular well-developed governance mechanisms to better respond to the different opportunities and demands of regions and to improve policy efficiency. This report is a unique source of regional policy information and of special interest to policy makers, researchers, and others engaging with regional development.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 80
    ISBN: 9789264091320
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.19
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Cebreiro, Ana Choosing a broad base - low rate approach to taxation
    RVK:
    Keywords: Steuerreform ; Besteuerungsverfahren ; Steuervergünstigung ; OECD-Staaten ; Taxation ; Steuerpolitik ; Öffentlicher Haushalt ; Konsolidierung ; Steuerreform ; Besteuerungsgrundlage ; Steuersatz ; Bemessung
    Abstract: Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the economic and political factors that influence governments’ tax decisions. Although many countries have broadened their tax bases over the past 30 years, targeted tax provisions, notably tax expenditures, continue to be significant. Like public expenditure, targeted tax reliefs mean that (other) tax rates need to be higher in order to finance these reliefs. This report therefore discusses whether such tax provisions continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries. This report also identifies political factors, including the lobbying of influential interest groups, as the main obstacles to base-broadening reforms, and it considers how reforms can be best packaged and presented to overcome such obstacles.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 81
    ISBN: 9789264095533
    Language: English
    Pages: Online-Ressource (90 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Indien ; Taxation ; India ; Indien ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 82
    ISBN: 9789264090231
    Language: English
    Pages: Online-Ressource (116 p.) , ill.
    Parallel Title: Parallelausg. La transition vers une économie sobre en carbone ; objectifs publics et pratiques des entreprises
    Parallel Title: Parallelausg. La transition vers une économie sobre en carbone : objectifs publics et pratiques des entreprises
    Parallel Title: Erscheint auch als Transition to a low-carbon economy
    RVK:
    Keywords: Klimawandel ; Umweltmanagement ; OECD-Staaten ; Environment ; Finance and Investment ; Industry and Services ; OECD ; Umweltbezogenes Management ; Klimaänderung
    Abstract: Companies are increasingly aware of the need to address climate change. However, while many companies are taking action to address climate change, many others are still lagging behind. This report surveys responsible business practices addressing climate change and driving the shift to a low-carbon economy. It summarises policies, regulations and other instruments in support of a low carbon economy in OECD countries and emerging economies, and analyses corporate responses to these drivers. Using the principles of responsible business conduct identified in the OECD Guidelines for Multinational Enterprises, this report reviews three key areas of corporate action: accounting for greenhouse gas emissions; achieving emissions reductions; and engaging suppliers, consumers and other stakeholders.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 83
    ISBN: 9789264088726
    Language: English
    Pages: Online-Ressource (428 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Advancing the aquaculture agenda
    Keywords: Aquakultur ; OECD-Staaten ; Agriculture and Food ; Environment ; Aquakultur ; Nachhaltigkeit ; Fischereipolitik
    Abstract: Aquaculture now provides more than 50% of the global supply of fisheries products for direct human consumption. This conference proceedings addresses key policy challenges of the aquaculture sector. Policy makers, academics, industry representatives, NGOs and international organisations gathered to discuss the critical economic, environmental and social aspects of aquaculture. This publication presents a selection of key issues covered by the workshop and includes a large number of country case studies, which provide specific examples of national approaches to aquaculture management.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 84
    ISBN: 9789264088689
    Language: English
    Pages: Online-Ressource (88 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Addressing tax risks involving bank losses
    RVK:
    Keywords: Bank ; Unternehmensbesteuerung ; Verlust ; OECD-Staaten ; Taxation ; Finanzkrise ; Bank ; Verlustrealisation ; Steuerwirkung
    Abstract: The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008. This comprehensive report sets the market context for bank losses and provides an overview of the tax treatment of such losses in 17 OECD countries; describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies; outlines the incentives that give rise to those risks; and describes the tools revenue bodies have to manage these potential compliance risks. It concludes with recommendations for revenue bodies and for banks on how risks involving bank losses can best be managed and reduced.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 85
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264091085
    Language: English
    Pages: Online-Ressource (154 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.20
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Tax policy reform and economic growth
    RVK:
    Keywords: Steuerpolitik ; Steuerreform ; Wirtschaftswachstum ; OECD-Staaten ; Taxation ; Steuer ; Steuerpolitik ; Wirtschaftswachstum
    Abstract: In the wake of the recent financial and economic crisis, many OECD countries face the challenge of restoring public finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per capita growth. The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on immovable property being the least harmful tax. Growth-oriented tax reform measures include tax base broadening and a reduction in the top marginal personal income tax rates. Some degree of support for R&D through the tax system may help to increase private spending on innovation. But implementing pro-growth tax reforms may not be easy. This report identifies those public and political economy tax reform strategies that will allow policy makers to reconcile differing tax policy objectives and overcome obstacles to reform. It stresses that with clear vision, strong leadership and solid tax policy analysis, growth-oriented tax reform can indeed be realised.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 86
    ISBN: 9789264094635
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als OECD The impacts of nanotechnology on companies
    RVK:
    Keywords: Nanotechnologie ; Wirkungsanalyse ; Technologiepolitik ; Innovationsmanagement ; OECD-Staaten ; Science and Technology ; Industry and Services ; Nanotechnologie ; Markt ; Wirtschaftswachstum
    Abstract: Nanotechnology has its origin in the converging abilities of physics, chemistry and materials science. Its purpose is the manipulation of atoms and molecules in order to create new properties of materials and systems for a wide variety of applications in a very broad range of sectors. Nanotechnology is forecast to create large markets and many new jobs and may be the springboard for industrial renewal and long-term growth. Governments around the world have targeted this emerging technology in their R&D investments and are strategising about the best ways to promote the responsible development and use of nanotechnology given the absence of any in-depth analysis of its commercialisation. What are the potential economic impacts of nanotechnology, how are companies using nanotechnology for innovation, and what are the key challenges in its commercialisation? These are some of the issues that this book addresses, based on a large number of company case studies in several countries.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 87
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 7-90
    ISSN: 1609-7521
    Language: English
    Pages: 82 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 7-90
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated energy security and competition policy in February 2007. This roundtable examined the links between competition policy and energy security, with a focus on natural gas. The discussion began by addressing the questions of the meaning and importance of energy security; and the determinants of energy security, particularly as they relate to competition policy. It continued in dealing with gas supply, transportation, and distribution, addressing five aspects that relate to different aspects of energy security: (1) the role of substitutes for natural gas in fostering competitive gas supply; the role of regulation in promoting or inhibiting infrastructure investment; (2) how to promote an adequate level of infrastructure investment; (3) the role of unbundling in fostering competition and promoting energy security; (4) the role of storage capacity in system efficiency and buyer bargaining position; (5) and the determinants of entry into merchant sales of natural gas.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 127-165
    ISSN: 1609-7521
    Language: English
    Pages: 37 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 127-165
    Keywords: Governance ; Taxation ; Trade ; Chinese Taipei
    Abstract: This report, prepared by the Secretariat of the OECD was the basis for a peer review examination of Chinese Taipei at the OECD’s Global Forum on Competition on 9 February, 2006. Competition law in Chinese Taipei has been an important element of the program of economic reforms that moved the economy from centrally directed emphasis on manufacturing and exports to a market-driven emphasis on services and high technology. The competition law follows mainstream practice about restrictive agreements, monopolies and anticompetitive mergers, with a particularly clear statutory basis for concentrating enforcement attention on horizontal collusion. The rules about market deception and unfair practices connect the competition law to consumer interests. There is a risk, though, that rules based on a cultural tradition of fairness might lead to interventions to correct differences in bargaining power, which could dampen competition rather than promote it. The competition enforcement agency, the Fair Trade Commission (FTC), is now a stable, experienced administrative agency. It followed an appropriate sequence in introducing competition policy, emphasising transparency and guidance to encourage compliance before undertaking stronger enforcement measures. General reforms are in process that would clarify the independence of the FTC. To improve enforcement against hard-core cartels, a leniency programme should be adopted, and the special treatment for agreements among small businesses should be limited. Some other aspects of the enforcement tool-kit should be revised, such as the cap on fines and the use of market share as a merger notification test. The most visible regulatory reforms to promote competition have been in telecoms, although an independent regulator for that sector is just now being set up. The government retains holdings in privatised firms that could have implications for market competition, so FTC vigilance about the risk of cross-subsidy or other distortion remains warranted.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 89
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 91-131
    ISSN: 1609-7521
    Language: English
    Pages: 41 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 91-131
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competition issues in vertical relations for gasoline retailing in October 2008. Gasoline retailing has changed dramatically over the last 25 years. While refiners often still have extensive networks of gasoline retailers, there is also a large independent sector in many countries; A study of the effects of entry by large general retailers finds benefits to consumers; There has been a vigorous debate about whether vertical separation between gasoline stations and upstream entities should be required. It appears that mandating vertical separation is linked with price increases to the ultimate consumers. On the other hand, mandated separation may promote the development of more independent stations. Policy makers often raise concerns about vertical integration in the supply of gasoline. These concerns should be moderated in markets with large independent segments. Even in markets with small independent segments, there are reasons to believe prices will be lower with vertical integration, as this eliminates a double mark-up.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 90
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 69-151
    ISSN: 1609-7521
    Language: English
    Pages: 83 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 69-151
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competition in bidding markets in October 2006. Competition authorities become interested in auctions by a number of routes. In competition advocacy, they may advise other parts of government on how to design auctions in order to improve their efficiency—the degree of competition. They may evaluate mergers and agreements between firms that operate in auction markets. And they may be concerned with collusion and abuse of a dominant position in auctions. Because their formal rules reduce “noise” and make communication among rivals easier, auctions can promote collusion, compared with ordinary “posted-price” markets. But an auction can be designed to reduce collusion or concerted practices or to promote participation. Thus, the design of an auction can be the object of lobbying pressure. Auctioneers can also behave strategically, choosing auction formats or practices that favour competition. Two fundamental prescriptions for effective auction design follow from the theoretical literature: Induce bidders to truthfully reveal their valuations by making what they pay not depend entirely on what they bid, and maximize the information available to each participant before he bids.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 75-125
    ISSN: 1609-7521
    Language: English
    Pages: 51 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 75-125
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated improving competition in real estate transactions in February 2007. Real estate transactions are subject to a variety of potential limitation of competition that can have significant effects on ordinary consumers. In fact, because of the annual volume of transactions and the fact that real estate expenses (mortgage payments and rent) constitute a significant portion of spending out of available revenue to spend (often exceeding 25%), the impacts of anti-competitive action i this sector may have larger financial value than in most other sectors. Practices of real estate agents vary significantly across countries, but a common trend appears to be the introduction of listing services that may provide a platform for anti-competitive practices to spread, at the same time as the Internet potentially provides improved opportunities for real estate sellers to reach buyers directly. In many countries, the operation of transferring legal title to properties is subject to cartel-like prices. Competitive problems have also been identified in the mortgage markets, with cartel activity having been found in a least one case and a lack of non-bank sources of finance in some countries.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 153-171
    ISSN: 1609-7521
    Language: English
    Pages: 19 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 153-171
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated issues related to the Construction Industry in June 2008. This roundtable addressed the special characteristics of the construction industry as they relate to competition law and policy. Construction is a critical sector in OECD economies because it builds and maintains the structures and infrastructure on which almost every other industry depends. Unfortunately, the construction industry has also tended to suffer from cartel activity, as shown by a spate of well - publicised recent matters from around the world. The roundtable includes an examination of why this industry seems to be more prone to cartel formation than other industries. It also looked into the complications that may arise when multiple construction firms use the same bid calculation software. Finally, the Committee discussed the arguments – occasionally made by industry advocates – that competition is either irrelevant or “ruinous” in the construction industry. Neither argument was found to be persuasive, as there are no distinguishing features of the construction sector that reduce the benefits that competition brings to consumer welfare.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 133-176
    ISSN: 1609-7521
    Language: English
    Pages: 44 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 133-176
    Keywords: Governance ; Taxation ; Trade
    Abstract: The Global Forum of the OECD Competition Committee debated the Interface between Competition and Consumer Policies in February 2008. The two policies share a common goal: the enhancement of consumer welfare. In this way they are highly complementary. Applied properly, they reinforce one another; Aside from their different approaches to markets, however, there are other differences between competition and consumer policies. These differences present both opportunities and challenges. Applied consistently, each policy ill each make the other more effective, especially in situations of evolving markets. The challenge comes in coordinating them, and in ensuring that they do not work at cross purposes. Institutional design is an important factor in providing effective public policy. With the increasing recognition of the importance of integrating competition policy and consumer policy, there is debate about how to design the most effective institutions for that purpose. Housing the two functions in a single agency offers several advantages, including more centralised control, operational efficiencies and cross-fertilisation between the two disciplines. There could be disadvantages as well, however.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 94
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 11, no. 1, p. 177-230
    ISSN: 1609-7521
    Language: English
    Pages: 54 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 11, no. 1, p. 177-230
    Keywords: Governance ; Taxation ; Trade ; Peru
    Abstract: The Competition Peer Review Report of Peru is the fourth one of a non-OECD country. South Africa and Russia were reviewed at meetings of the OECD Global Forum on Competition (GFC). Chile, and now Peru, were reviewed at meetings of the Latin American Competition Forum (LACF), organised by the OECD and the Inter- American Development Bank (IDB). All four reviews confirm that the peer review process is an extremely useful means of promoting co-operation and voluntary convergence among OECD and non-OECD economies, providing both transparency and a candid discussion of what constitutes “best practice” in different situations.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 2, p. 7-73
    ISSN: 1609-7521
    Language: English
    Pages: 67 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 2, p. 7-73
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated competitive effects of land use restrictions in February 2008. Land use restrictions often serve valuable social purposes. The benefits of particular policies for land use must be balanced against the costs, though. The social harms that can arise when land use restrictions create “entry barriers” are rarely considered explicitly. Land use restrictions can raise the price and reduce supply of a broad range of real estate and, by preventing new and innovative stores from opening, reduce shopping options available to consumers. More careful integration of policy on land use restrictions with competition policy could benefit consumers and many entrepreneurs and reduce the likelihood that public or private restrictions will lead to supply scarcity. This roundtable examines competition problems affecting commercial construction and use permits, geographic density tests, adverse impact tests, access condition to rights of ay and private restrictions on land use. Steps are identified for improving public policies towards land use restrictions.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 96
    Online Resource
    Online Resource
    Paris : OECD Publishing
    In:  OECD journal: competition law and policy Vol. 10, no. 1, p. 7-67
    ISSN: 1609-7521
    Language: English
    Pages: 61 p
    Titel der Quelle: OECD journal: competition law and policy
    Publ. der Quelle: Paris : OECD Publ., 1999
    Angaben zur Quelle: Vol. 10, no. 1, p. 7-67
    Keywords: Governance ; Taxation ; Trade
    Abstract: The OECD Competition Committee debated concessions in February 2006. Governments have long been engaged in providing goods or services to their citizens that could, in some form, be provided by the private sector. The trend over the past few decades, however, has been to transfer these functions, and the state-owned assets used to provide them, to private hands. The most common method, and the one usually preferred, is privatisation, or outright sale or transfer of ownership of the relevant assets to one or more private parties. Another method is concessions. Concessions are often viewed as a substitute for privatisation when the latter is not feasible for political or legal reasons. Concessions are not substitutes for regulation. Where there is a need for regulation, as in a situation of natural monopoly, a regulatory regime may be created along with the concession.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 97
    ISBN: 9789264095564
    Language: English
    Pages: Online-Ressource (100 p.)
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes peer reviews
    RVK:
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Jamaika ; Taxation ; Jamaica ; Jamaika ; Finanzbauverwaltung ; Steuersystem ; Internationale Kooperation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing. The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention. The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard. All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes. All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 98
    ISBN: 9789264068476
    Language: English
    Pages: Online-Ressource (233 p.) , ill.
    Edition: Second edition
    Parallel Title: Parallelausg. La mesure du capital - Manuel de l'OCDE 2009 ; Deuxième édition
    Parallel Title: Parallelausg. Medición del capital - Manual OCDE 2009 ; Segunda edición
    Parallel Title: Parallelausg. La mesure du capital - Manuel de l'OCDE 2009 : Deuxième édition
    Parallel Title: Parallelausg. Medición del capital - Manual OCDE 2009 : Segunda edición
    Parallel Title: Erscheint auch als Measuring capital
    RVK:
    Keywords: Kapitalstock ; Messung ; OECD-Staaten ; Economics ; Kapitalbildung ; Kapitalvermögen ; Kapitalertrag ; Messung
    Abstract: Capital - in particular of the physical sort - plays several roles in economic life: it constitutes wealth and it it provides services in production processes. Capital is invested, disinvested and it depreciates and becomes obsolescent and there is a question how to measure all these dimensions of capital in industry and national accounts. This revised Capital Manual is a comprehensive guide to the approaches toward capital measurement. It gives statisticians, researchers and analysts practical advice while providing theoretical background and an overview of the relevant literature. The manual comes in three parts - a first part with a non-technical description with the main concepts and steps involved in measuring capital; a second part directed at implementation and a third part outlining theory and a more complete mathematical formulation of the measurement process.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 99
    ISBN: 9789264048751 , 9789264045743
    Language: English
    Pages: Online-Ressource (241 p.) , ill.
    Edition: Fourth Edition
    Parallel Title: Parallelausg. Définition de référence de l'OCDE des investissements directs internationaux 2008 ; Quatrième édition
    Parallel Title: Parallelausg. OCDE Definición Marco de Inversión Extranjera Directa ; Cuarta edición
    Parallel Title: Parallelausg. Définition de référence de l'OCDE des investissements directs internationaux 2008 : Quatrième édition
    Parallel Title: Parallelausg. OCDE Definición Marco de Inversión Extranjera Directa : Cuarta edición
    Parallel Title: Erscheint auch als OECD OECD benchmark definition of foreign direct investment
    RVK:
    Keywords: Auslandsinvestition ; Statistische Methode ; OECD-Staaten ; Finance and Investment ; Economics ; Direktinvestition ; Auslandsinvestition ; Statistik ; Datenerhebung ; Richtlinie
    Abstract: Foreign direct investment (FDI) is a major driver of globalisation. The OECD Benchmark Definition of Foreign Direct Investment sets the world standard for FDI statistics. It provides a single point of reference for statisticians and users on all aspect of FDI statistics, while remaining compatible with other internationally accepted statistical standards. This edition introduces new analytical data breakdowns and statistical treatments that better reflect the realities of today’s world economy. The revised Benchmark Definition provides methods for classifying different types of FDI (e.g., mergers and acquisitions, greenfield investments) and for identifying the ultimate investor. The new edition now addresses the uses of FDI statistics, including globalisation indicators, and provides a chapter relating to the statistics on the activities of multinational enterprises.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
  • 100
    ISBN: 9789264081093
    Language: English
    Pages: Online-Ressource (48 p.)
    Keywords: Taxation
    Abstract: The purpose of this handbook is to raise the awareness level of tax examiners and auditors on money laundering. It provides guidance in identifying money laundering during the conduct of normal tax audits. It also describes the resources and tools that are available for effective detection and deterrence. While the handbook does not detail criminal investigation methods, it does describe the nature and context of money laundering activities so that tax examiners and auditors can better understand how their contribution can assist criminal investigators in countering money laundering. Tax administrations can adapt the handbook to suit their particular circumstances and to take into account the varying roles that tax administrations have in relation to reporting unusual or suspicious transactions, receiving suspicious transaction reports and investigating money laundering offences. To aid this adaptation key areas of the handbook have been highlighted for “Country Specific Insertions”. While the aim of this handbook is to raise the awareness of tax examiners and tax auditors about the possible implications of transactions or activities related to money laundering and tax crimes, the handbook is not meant to replace domestic policies and procedures.
    Library Location Call Number Volume/Issue/Year Availability
    BibTip Others were also interested in ...
Close ⊗
This website uses cookies and the analysis tool Matomo. More information can be found here...