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  • OECD  (4,853)
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  • 1
    Online Resource
    Online Resource
    Multi-dimensional review of Panama (2017-)
    Paris : OECD
    Details
    Language: English
    Keywords: Panama Economic conditions ; Panama Economic policy ; Congresses ; Panama Social conditions ; Congresses ; Panama Economic policy ; Electronic books
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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Stress professionnel chez les enseignants : Que nous apprennent les données TALIS ? (2024)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (6 p.) , 21 x 28cm.
    Series Statement: L'enseignement à la loupe no.46
    Parallel Title: Parallele Sprachausgabe Unravelling the layers of teachers’ work-related stress
    Keywords: Education
    Abstract: À l’heure où nombre de pays s’efforcent de renforcer l’attrait de la profession enseignante, il apparaît donc essentiel de mieux comprendre les sources de stress dans ce métier. C’est dans cette optique que ce numéro se propose d’étudier les données de l’édition 2018 de l’enquête TALIS sur les enseignants du premier cycle du secondaire afin de déterminer si les sources de stress des enseignants varient en fonction du milieu socio-économique de leurs élèves. Il examine en outre les facteurs de stress les plus susceptibles d’être associés au niveau de satisfaction professionnelle des enseignants et à leur intention de rester dans la profession.
    DOI: 10.1787/9c19d674-fr
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    How do public and private schools differ in OECD countries? (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (6 p.) , 21 x 28cm.
    Series Statement: Education Indicators in Focus no.84
    Keywords: Education
    Abstract: Private schools cater for around 1 in 5 students from pre-primary to the end of secondary education, a share that has not changed materially since 2015. They enjoy greater autonomy, suffer fewer shortages of all kinds and handled the COVID-19 pandemic better than public schools. Although their students achieved better results in PISA 2022 in many countries, this is mainly because they enrol more students from advantaged socio-economic backgrounds than their public counterparts. The main challenge in many countries today is to increase the social mix in public and private schools, which is why many efforts have been made in this direction over the past decade.
    DOI: 10.1787/90348307-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Building a Skilled Cyber Security Workforce in Europe : Insights from France, Germany and Poland (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264478763 , 9789264872738 , 9789264489943
    Language: English
    Pages: 1 Online-Ressource (117 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Datensicherheit ; Bildungspolitik ; Qualifikation ; IT-Kriminalität ; Frankreich ; Deutschland ; Polen ; Education ; Employment ; Science and Technology ; France ; Germany ; Poland
    Abstract: In an increasingly digital world, the significance of cyber security for individuals, businesses, and governments has never been greater. Rising cyber attacks are challenging current defence and operational capabilities, highlighting a critical shortage of skilled cyber security professionals. This report delves into the demand for cyber security expertise by analysing online job postings in France, Germany and Poland in between 2018 and 2023. It examines trends in the demand for cyber security professionals, the geographical distribution of job opportunities, and the changing skill requirements in this field. Focusing on France, the report also explores cyber security education and training programmes, the characteristics of the programmes, the demographics of enrolled learners, and their outcomes. Additionally, it reviews French policies and initiatives aimed at broadening the cyber security workforce and enhancing educational opportunities in this field. This comprehensive analysis is part of a larger effort to understand the evolving landscape of cyber security policies and professional experiences worldwide.
    DOI: 10.1787/3673cd60-en
    URL: lizenzpflichtig
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  • 5
    Online Resource
    Online Resource
    Transforming education in Indonesia : Examining the landscape of current reforms (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.88
    Keywords: Bildungsreform ; Indonesien ; Education ; Indonesia
    Abstract: This policy perspective examines Indonesia’s Merdeka Belajar (“Emancipated Learning”) initiative, a comprehensive education reform agenda initiated in 2019. The primary objective of this reform is to enhance learning outcomes, make schooling a more joyful experience, and empower students and school communities. The new "Emancipation Curriculum" emphasises foundational competencies and 21st-century skills and adopts holistic, formative assessment methods. It streamlines content and introduces innovative teaching methods, while increasing teachers' flexibility and autonomy in schools. It also instigates a new model of teacher professional learning. This document contextualises these initiatives within the international education landscape. It offers perspectives on what could help Indonesia ensure the success of these reforms, potentially reshaping the country’s educational future and contributing to its development and prosperity.
    DOI: 10.1787/9ff8d407-en
    URL: lizenzpflichtig
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  • 6
    Online Resource
    Online Resource
    The right conditions: Systemic enablers for a culture of research engagement in education (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (10 p.) , 21 x 28cm.
    Series Statement: OECD Education Spotlights no.9
    Keywords: Education
    Abstract: Research evidence in education serves as a compass, directing stakeholders towards informed choices that drive educational progress, enhance teaching methodologies, address inequities and support resource optimisation. Overcoming the challenges of harnessing research evidence in education by policy makers and practitioners involves fostering a culture of research engagement. This Education Spotlight draws on an international Policy Survey conducted with Ministries of Education from 37 education systems, and other evidence from the OECD’s Centre for Educational Research and Innovation publication Who Really Cares About Using Education Research in Policy and Practice? Developing a Culture of Research Engagement (OECD, 2023[1]) and beyond to explore the following questions: • Which systemic conditions, such as resources, infrastructures, and leadership, matter for the development (or transformation) of an organisational and system-level culture of research engagement? How do these conditions relate to one another? • How can these conditions be developed to best support education research engagement from the system level? This Spotlight reflects on the elements at the system level that are crucial for establishing such a culture for policy makers and practitioners. It does so with the understanding that complex systems require thinking strategically and employing systems approaches to knowledge mobilisation, alongside the more commonly used linear models of disseminating evidence or relational ones focusing on partnerships and networks.
    DOI: 10.1787/9f3596de-en
    URL: lizenzpflichtig
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  • 7
    Online Resource
    Online Resource
    Supporting early childhood education and care staff in the beginning of their careers (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (11 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.89
    Keywords: Education ; Social Issues/Migration/Health
    Abstract: Early childhood education and care (ECEC) staff are central to promoting young children’s development, learning and well-being. Novice staff, defined as staff with up to three years of experience, account for 27% of staff in TALIS Starting Strong 2018. Novice staff are generally less educated than experienced staff in terms of the level of educational attainment and education or training with a focus specifically on working with children. More novice staff than experienced staff report a strong need for additional professional development in several areas, including “classroom/playgroup/group management” and “working with parents or families”. Policy approaches to support novice staff in ECEC can include ensuring that initial education prepares novice staff for their jobs by providing relevant knowledge specifically on working with children, supporting novice staff to engage in ongoing professional development, and clarifying how novice staff can progress professionally.
    DOI: 10.1787/a6be52bd-en
    URL: lizenzpflichtig
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  • 8
    Online Resource
    Online Resource
    Breaking the Vicious Circles of Informal Employment and Low-Paying Work (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264700079 , 9789264352063 , 9789264592322
    Language: English
    Pages: 1 Online-Ressource (166 p.) , 21 x 28cm.
    Keywords: Informelle Wirtschaft ; Niedriglohn ; Schwarzarbeit ; Qualifikation ; Soziale Mobilität ; Education ; Economics ; Development
    Abstract: This report adds two perspectives on informality. First, it disassembles the mechanics of the deleterious links between informal employment, low-paying work and low skills. It shows that informal employment is highly persistent, and that the vulnerability of informal workers is passed on to their children in the absence of adequate education, skills and social protection policy. Second, the report underscores the double burden of informality and low-paying work that a large share of workers in developing and emerging economies carry, and as such calls for policy solutions that go beyond the formalisation agenda and embrace the goal of social justice.
    DOI: 10.1787/f95c5a74-en
    URL: lizenzpflichtig
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  • 9
    Online Resource
    Online Resource
    Communication and Engagement with SMEs : Supporting SMEs to Get Tax Right (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: KMU ; Finanzverwaltung ; Kooperation ; OECD-Staaten ; Finance and Investment ; Taxation
    Abstract: This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
    DOI: 10.1787/f183d70a-en
    URL: lizenzpflichtig
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  • 10
    Online Resource
    Online Resource
    Proposal for an action plan to reduce early school leaving in Spain (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.71
    Parallel Title: Parallele Sprachausgabe Propuestas para un plan de acción para reducir el abandono escolar temprano en España
    Keywords: Education ; Spain
    Abstract: Early school leaving (ESL) can lead to mounting individual challenges and generate high economic costs to education systems and societies at large. Spain has made significant progress in reducing ESL in recent years; in 2022, the ESL rate was 13,9% - almost half the points of a decade earlier. However, noteworthy regional disparities remain, and Spain’s average ESL rate remains one of the highest among OECD and EU member countries. Informed by national and international research evidence and good practices, and by the expert contribution of key education stakeholders, this report identifies existing strengths and challenges to address ESL across Spain. It proposes five areas for action that each include a range of evidence-based and actionable recommendations for a coordinated approach to reducing ESL in all autonomous communities and in the autonomous cities of Ceuta and Melilla.
    DOI: 10.1787/0c249e7a-en
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  • 11
    Online Resource
    Online Resource
    Équité et inclusion dans l'éducation (version abrégée) : La diversité fait la force (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264766358 , 9789264968202 , 9789264782792
    Language: French
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Equity and Inclusion in Education: Finding Strength through Diversity
    Keywords: Education
    Abstract: Les gouvernements et les décideurs en matière d'éducation sont de plus en plus préoccupés par l'équité et l'inclusion dans l'éducation en raison de plusieurs tendances mondiales majeures telles que les changements démographiques, les crises de migration et de réfugiés, l'augmentation des inégalités et le changement climatique. Ces évolutions ont contribué à accroître la diversité au sein des populations nationales et ont suscité des inquiétudes quant à la capacité des systèmes éducatifs à être équitables et inclusifs pour tous les élèves. Ce rapport du projet "La diversité fait la force" examine comment les systèmes éducatifs peuvent répondre à l'augmentation de la diversité et favoriser une plus grande équité et inclusion dans l'éducation. Basé sur un cadre holistique d'étude de la diversité, de l'équité et de l'inclusion dans l'éducation, le rapport examine cinq domaines politiques clés (à savoir la gouvernance, les ressources, le renforcement des capacités, les interventions au niveau des écoles, et le suivi et l'évaluation), fournit des exemples de politiques et de pratiques, et offre des conseils politiques sur la promotion de systèmes éducatifs plus équitables et plus inclusifs.
    DOI: 10.1787/e9be59d0-fr
    URL: lizenzpflichtig
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  • 12
    Online Resource
    Online Resource
    Multi-dimensional Review of El Salvador : Strategic Priorities for Robust, Inclusive and Sustainable Development (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264956094 , 9789264644663 , 9789264930117
    Language: English
    Pages: 1 Online-Ressource (502 p.) , 21 x 28cm.
    Series Statement: OECD Development Pathways
    Parallel Title: Parallele Sprachausgabe Estudio multidimensional de El Salvador : Prioridades estratégicas para un desarrollo sólido, inclusivo y sostenible
    Keywords: Entwicklung ; Wirtschaftswachstum ; Nachhaltige Entwicklung ; El Salvador ; Education ; Governance ; Development ; El Salvador
    Abstract: El Salvador has made significant development progress in the past 30 years. The end of the civil war in 1992 marked the establishment of a liberal democracy and an open export-led development model, which led to a reduction in poverty and inequality. However, with economic growth averaging a modest 2.4% in the years before the COVID-19 pandemic, and productivity growth of 0.1% over the past decade, the post-war model has not generated the economic momentum or the jobs that the country needs. Decisive action is necessary to kickstart more robust, inclusive and sustainable development. Based on a multi-dimensional analysis of development in El Salvador, this report makes four priority recommendations: 1) build the conditions for a productive transformation and modernisation of the economy; 2) increase the quantity, quality and relevance of education; 3) manage water resources better to deliver water and sanitation for all in a sustainable manner; and 4) modernise the State so it can effectively deliver key public goods, from security to education to health, and successfully steer the next stage in the country’s development.
    DOI: 10.1787/2f3d5e1f-en
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  • 13
    Online Resource
    Online Resource
    Strengthening the design and implementation of the standardised student assessment reform of the Flemish Community of Belgium (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.72
    Keywords: Education ; Belgium
    Abstract: The Flemish Community of Belgium has one of the OECD’s most devolved education systems, but there are concerns among Flemish education stakeholders about the overall quality of education. In recent years, the Flemish government has initiated a series of reforms to strengthen the quality of education. These include the introduction of full cohort standardised student assessments in Dutch and mathematics. Students will take the assessments in Grades 4 and 6 at the primary level and in Grades 8 and 12 at the secondary level starting in 2024. This ambitious and innovative reform aims to strengthen and monitor the quality of education, with student results envisaged to inform improvement efforts at different levels of the system. As a follow up to the support provided by the OECD Strategic Education Governance Project, the Flemish Department of Education and Training asked the OECD Implementing Education Policies Project team to support the successful design and implementation of the standardised student assessment reform. This report presents the analysis, key findings and recommendations to help realise this objective.
    DOI: 10.1787/85250f4c-en
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  • 14
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    The geography of higher education of Newfoundland and Labrador, Canada : Assessing the role of Memorial University within its regional innovation ecosystem (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.39
    Keywords: Education ; Industry and Services ; Canada
    Abstract: This paper analyses Memorial University’s contribution to the economic development of the province of Newfoundland and Labrador in Canada, specifically focusing on the university’s contributions to the provincial ocean economy. It analyses the university’s public engagement, entrepreneurship, and collaboration strategies, programs, and relationships to understand Memorial’s regional impact.
    DOI: 10.1787/5599133d-en
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  • 15
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    Recovering lost learning opportunities in Ukraine: Key education policy strategies (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (13 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Keywords: Bildungspolitik ; Kriegsfolgen ; Ukraine ; Education ; Economics ; Ukraine
    Abstract: School destructions, population displacement or school closures mean that children in Ukraine have experienced varied disruptions in their education experience. Interventions that seek to reduce the variation in student learning levels need to accompany efforts to resume learning and deliver high-quality education for all. This brief puts the focus on academic interventions Ukraine could introduce to support learning recovery. It first examines strategies for assessing students’ skill levels and identifying potential learning losses in the current context. It then focuses on academic strategies the Ministry of Education can implement in the short and medium-term to help students recover lost learning opportunities, including adapting instructional strategies and pedagogies to individual needs, adapting the time of instruction, providing curricular flexibility and enabling fluid learning pathways within the school system. The brief concludes by putting forward a range of policy responses that can enhance the long-term effectiveness of learning recovery strategies in Ukraine.
    DOI: 10.1787/c10085eb-en
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  • 16
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    International Standards for Automatic Exchange of Information in Tax Matters : Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264893955
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; Standardisierung ; Steuer ; OECD-Staaten ; Taxation
    Abstract: Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken. As a result, this publication includes the Crypto-Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS), along with associated Commentaries and exchange of information frameworks, as approved by the Committee on Fiscal Affairs, which now collectively represent the International Standards for Automatic Exchange of Information in Tax Matters. The CARF provides for the automatic exchange of tax relevant-information on crypto-assets and was developed to address the rapid growth of the crypto-asset market and to ensure that recent gains in global tax transparency are not gradually eroded. The CRS was amended to bring certain electronic money products and central bank digital currencies in scope. Changes have also been made to ensure that indirect investments in crypto-assets through derivatives and investment vehicles are now covered by the CRS. In addition, amendments have been made to strengthen the due diligence and reporting requirements and to provide a carve-out for genuine non-profit organisations. This publication also includes the OECD Recommendation on the International Standards for Automatic Exchange of Information in Tax Matters, which covers both the CARF and amended CRS.
    DOI: 10.1787/896d79d1-en
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  • 17
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    2023 Progress Report on Tax Co-operation for the 21st Century : OECD Report for the G7 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Abstract: This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on a report published in May 2022, “Tax Co-operation for the 21st Century”. It analyses how the principles set out in the 2022 Report are being incorporated by the members of the OECD/G20 Inclusive Framework on BEPS into the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, focusing on Amount A and the GloBE Rules. In addition, it shows that the principles of the 2022 Report beyond corporate income tax are being translated into action, such as with technology-based solutions for effectively collecting and using information for personal income tax purposes. Finally, it notes some of the recent developments in capacity building, as called for by the 2022 Report, and identifies some of the work that remains to be done to ensure that there are lasting outcomes that can assist in meeting the Sustainable Development Goals. The report provides potential areas of consideration and next steps to continue efforts to enhance international co-operation in the context of increasingly co-ordinated international rules. This report was prepared by the OECD to inform the discussions at the May 2023 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Japanese Presidency.
    DOI: 10.1787/d29d0872-en
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  • 18
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    Skills in Latin America : Insights from the Survey of Adult Skills (PIAAC) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264343344 , 9789264841857 , 9789264865280
    Language: English
    Pages: 1 Online-Ressource (147 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Bildungsniveau ; Qualifikation ; Erwachsene ; Jugendliche ; Erwachsenenbildung ; Weiterbildung ; Lateinamerika ; Education
    Abstract: Human capital is a key determinant of success for individuals and economies alike. Literacy and numeracy are key foundations for higher-order cognitive skills, while solving problems in technology-rich environments is increasingly important, as information and communications technology (ICT) spreads into all aspects of life. Despite remarkable recent increases in enrolment and educational attainment, the countries of Latin America lag behind in skills development among both secondary school students and the wider adult population. Young adults are still struggling in the labour market, while employers report skill shortages are a barrier to business. As countries in the region seek to shift their economies into higher value-added activities to escape the “middle-income trap”, they will need to improve the skills of their working-age population across the board. This report explores the situation of youth and adults in Latin America by using data from the Survey of Adult Skills (PIAAC) from Chile, Ecuador, Mexico and Peru and the Programme for International Student Assessment (PISA) from Argentina, Brazil, Chile, Colombia, Costa Rica, the Dominican Republic, Mexico, Panama, Peru and Uruguay. These data have been supplemented by results from the World Bank STEP survey of adults living in urban areas of Bolivia and Colombia.
    DOI: 10.1787/5ab893f0-en
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  • 19
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    La géographie de l'enseignement supérieur au Québec, Canada (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264901728 , 9789264337640 , 9789264823945
    Language: French
    Pages: 1 Online-Ressource (108 p.) , 21 x 28cm.
    Series Statement: Études de l'OCDE sur les compétences
    Parallel Title: Parallele Sprachausgabe The Geography of Higher Education in Québec, Canada
    Keywords: Education ; Canada
    Abstract: Le Québec aspire à devenir le leader de l'innovation et de l'entrepreneuriat en Amérique du Nord et, pour cela, s'appuie sur les établissements d'enseignement supérieur (EES) qui ont un rôle central dans cette démarche. Les EES permettent le développement des compétences et l'épanouissement des talents, tout en créant de nouveaux liens avec leurs communautés - notamment avec le secteur privé, les pouvoirs publics et la société civile. La Stratégie québécoise de recherche et d’investissement en innovation (SQRI) place les EES au cœur des efforts provinciaux réalisés en matière d'innovation et d'entrepreneuriat, grâce notamment à une approche spatiale explicite à travers les "zones d'innovation". La présente étude évalue la "géographie de l'enseignement supérieur" au Québec à travers dix études de cas d'EES innovants et engagés dans le soutien à l'entrepreneuriat et à l'innovation dans leurs communautés. L’analyse montre aussi dans quelle mesure les EES québécois soutiennent l’entrepreneuriat, l'innovation, la mise en relation entre acteurs, ainsi que la mobilisation de ressources et d'acteurs politiques. Des recommandations politiques implémentables sont proposées afin de continuer à développer cette dynamique.
    DOI: 10.1787/41aede9c-fr
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  • 20
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    Innovating Assessments to Measure and Support Complex Skills (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264528369 , 9789264378506 , 9789264563384
    Language: English
    Pages: 1 Online-Ressource (254 p.) , 21 x 28cm.
    Keywords: Qualifikation ; Messung ; Education
    Abstract: Policy makers around the world recognise the importance of developing young people’s 21st century skills like problem solving, creative thinking, self-regulation and collaboration. Many countries also include these skills as part of the intended learning outcomes of their education systems. To shift intention into practice, educational assessments need to better measure what matters. Innovative assessments are needed that combine conceptual, technological and methodological advances in educational measurement. This report explores new approaches to measuring complex skills through a practical and applied assessment design lens, bringing together perspectives from leading experts to consider what we can learn from the learning sciences to define more authentic assessment experiences and expand the range of skills we are able to measure in both disciplinary and cross-disciplinary contexts of practice. The report also examines how technology can expand our possibilities for innovation, including the creation of more interactive and immersive problems and the generation of meaningful sources of potential evidence about students’ proficiency. Finally, the report explores how we can make sense of the rich data captured in interactive digital environments using new analytical approaches, and how we can ensure the valid interpretation and use of results from innovative assessments.
    DOI: 10.1787/e5f3e341-en
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    Reform Options for Lithuanian Climate Neutrality by 2050 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264322356 , 9789264699427 , 9789264654907
    Language: English
    Pages: 1 Online-Ressource (213 p.) , 21 x 28cm.
    Keywords: Klimapolitik ; Klimaneutralität ; Treibhausgas-Emissionen ; Litauen ; Energy ; Environment ; Taxation ; Lithuania
    Abstract: This report presents policy reform options to support Lithuania in meeting its climate neutrality target. It takes stock of Lithuania’s current and planned climate policies and assesses their potential for meeting the country’s climate ambitions. The report details the results of modelling carried out to assess the effectiveness of different policy scenarios, an analysis of carbon pricing and the role of innovation, an assessment of financial needs in the transition to net zero, and an analysis of the distributional implications of carbon pricing. Bringing together these findings the report offers recommendations for policy reform, highlighting the importance of setting price signals complemented by innovation support, as well as the potential of revenue recycling options in alleviating distributional concerns.
    DOI: 10.1787/0d570e99-en
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    Teaching for the Future : Global Engagement, Sustainability and Digital Skills (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264421462
    Language: English
    Pages: 1 Online-Ressource (78 p.) , 21 x 28cm.
    Series Statement: International Summit on the Teaching Profession
    Keywords: Education
    Abstract: Global education systems face an array of huge challenges, including question marks over how to remain relevant in a fast-changing world. This report Teaching for the Future: Global Engagement, Sustainability and Digital Skills outlines the challenges and key trends for teaching and schools, and sets out ambitious proposals to improve education standards to ensure learning caters to the needs of all students regardless of background. The report was used as the basis to launch discussions about the state of global education at the International Summit on the Teaching Profession held in Washington D.C., April 2023. The summit brought together education ministers, union leaders and other representatives from the teaching profession from high-performing and improving education systems to review the quality of teaching and learning across the world. Topics discussed included the future of learning and ways to radically reimagine how education systems function in the decades to come; analysis of how to attract and support the development of high-quality teachers and teaching practices in the age of digitalisation; and ways to support the teaching of global competencies in schools, and how to promote equitable and inclusive learning environments for all.
    DOI: 10.1787/d6b3d234-en
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    OECD Skills Strategy Ireland : Assessment and Recommendations (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264819818 , 9789264629332 , 9789264995666
    Language: English
    Pages: 1 Online-Ressource (259 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Bildungspolitik ; Qualifikation ; Weiterbildung ; Erwachsenenbildung ; Irland ; Education ; Ireland
    Abstract: Skills are the key to shaping a better future and central to the capacity of countries and people to thrive in an increasingly interconnected and rapidly changing world. Megatrends such as digitalisation, globalisation, demographic change and climate change are reshaping work and society, generating a growing demand for higher levels and new sets of skills. OECD Skills Strategy projects provide a strategic and comprehensive approach to assess countries’ skills challenges and opportunities and help them build more effective skills systems. The OECD works collaboratively with countries to develop policy responses that are tailored to each country’s specific skills needs. The foundation of this approach is the OECD Skills Strategy Framework, which allows for an exploration of what countries can do better to: 1) develop relevant skills over the life course; 2) use skills effectively in work and in society; and 3) strengthen the governance of the skills system. This report, OECD Skills Strategy Ireland: Assessment and Recommendations, identifies opportunities and makes recommendations to secure a balance in skills, foster greater participation in lifelong learning, leverage skills to drive innovation and improve firm performance, and strengthen skills governance to build a joined-up skills ecosystem in Ireland.
    DOI: 10.1787/d7b8b40b-en
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    OECD Skills Strategy Bulgaria : Assessment and Recommendations (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264469273 , 9789264775930 , 9789264835030
    Language: English
    Pages: 1 Online-Ressource (241 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Bildungspolitik ; Weiterbildung ; Erwachsenenbildung ; Qualifikation ; Bulgarien ; Education ; Employment ; Bulgaria
    Abstract: Skills are the key to shaping a better future and central to the capacity of countries and people to thrive in an increasingly interconnected and rapidly changing world. Megatrends such as digitalisation, globalisation, demographic change and climate change are reshaping work and society, generating a growing demand for higher levels and new sets of skills. OECD Skills Strategy projects provide a strategic and comprehensive approach to assess countries’ skills challenges and opportunities and help them build more effective skills systems. The OECD works collaboratively with countries to develop policy responses that are tailored to each country’s specific skills needs. The foundation of this approach is the OECD Skills Strategy Framework, which allows for an exploration of what countries can do better to: 1) develop relevant skills over the life course; 2) use skills effectively in work and in society; and 3) strengthen the governance of the skills system. This report, OECD Skills Strategy Bulgaria: Assessment and Recommendations, identifies opportunities and makes recommendations to improve youth skills, improve adult skills, use skills effectively in the labour market and at work, and improve the governance of the skills system in Bulgaria.
    DOI: 10.1787/c2eb2f34-en
    URL: lizenzpflichtig
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    Career talks with guest speakers : A guide to delivering an effective career development activity (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (23 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.69
    Keywords: Education
    Abstract: Strong career guidance systems allow students to explore potential futures in work through authentic and frequent interactions with people in work and their workplaces. One form of career exploration that can be expected to be of particular value to young people is career talks with guest speakers. Typically undertaken through secondary education, career talks allow students to hear directly from people in work about their jobs, careers and their pathways through education and training. This Policy Brief summarises available evidence on the impact of teenage career talks on adult employment outcomes; draws on the wider research literature and examples of practice in some countries to illustrate why and how career talks can be expected to benefit students; and, provides a step-by-step guide to the effective design of career talks in person and online.
    DOI: 10.1787/93594cb3-en
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    Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe 2023 Progress Report on Tax Co-operation for the 21st Century: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: Ce rapport examine les conséquences de l'évolution du paysage de la politique fiscale internationale sur la coopération fiscale internationale tout en fournissant une mise à jour du rapport publié en mai 2022, "Coopération fiscale pour le XXIe siècle". Il analyse la manière dont les principes énoncés dans le rapport de 2022 sont intégrés par les membres du cadre inclusif OCDE/G20 sur le BEPS dans la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie, en se concentrant sur Montant A et les règles GloBE. En outre, il montre que les principes du rapport 2022 au-delà de l'impôt sur le revenu des sociétés se traduisent en actions, par exemple avec des solutions technologiques pour collecter et utiliser efficacement les informations liées à l'impôt sur le revenu. Enfin, il souligne certains des développements récents en matière de renforcement des capacités, comme demandé par le rapport 2022, et identifie une partie du travail qui reste à faire pour garantir des résultats pérennes et atteindre les Objectifs de développement durable. Le rapport propose des possibles domaines à considérer et les prochaines étapes pour poursuivre les efforts visant à renforcer la coopération internationale dans un contexte où les règles internationales sont de plus en plus coordonnées. Ce rapport a été préparé par l'OCDE pour éclairer les discussions lors de la réunion de mai 2023 des ministres des Finances et des gouverneurs des banques centrales du G7, à la demande de la présidence japonaise du G7.
    DOI: 10.1787/e6b55d8e-fr
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    The Geography of Higher Education in Québec, Canada (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264985223 , 9789264465602 , 9789264612228
    Language: English
    Pages: 1 Online-Ressource (104 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Parallel Title: Parallele Sprachausgabe La géographie de l'enseignement supérieur au Québec, Canada
    Keywords: Hochschule ; Räumliche Verteilung ; Innovation ; Quebec (Provinz) ; Education ; Canada
    Abstract: Québec is mobilised to become an innovation and entrepreneurial leader in North America, giving higher education institutions (HEIs) a central role in this drive. HEIs are pivotal in developing skills and nurturing talent, connecting and contributing to their communities, including firms, public authorities and civil society. The Stratégie québécoise de recherche et d’investissement en innovation (SQRI) has placed HEIs at the fore front of the provincial innovation and entrepreneurship efforts, including with an explicit spatial approach, through the “innovation zones”. This review assesses the “geography of higher education” in Québec through the examination of ten case study HEIs. These case studies represent examples of innovative and entrepreneurial HEIs that support entrepreneurship and innovation in their communities. In particular, the case studies tell the story of the province of Québec in creating sustainable entrepreneurship and innovation, connecting actors and mobilising resources and policies. The review offers actionable policy recommendations to generate further progress in this direction.
    DOI: 10.1787/becf3c60-en
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  • 28
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    Estudio multidimensional de El Salvador : Prioridades estratégicas para un desarrollo sólido, inclusivo y sostenible (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264758193 , 9789264555716 , 9789264464360
    Language: Spanish
    Pages: 1 Online-Ressource (528 p.) , 21 x 28cm.
    Series Statement: Caminos de Desarrollo
    Parallel Title: Parallele Sprachausgabe Multi-dimensional Review of El Salvador: Strategic Priorities for Robust, Inclusive and Sustainable Development
    Keywords: Education ; Governance ; Development ; El Salvador
    Abstract: El Salvador ha consolidado importantes avances en su desarrollo en los últimos 30 años. El fin de la guerra civil en 1992 señaló el establecimiento de una democracia liberal y de un modelo de desarrollo abierto basado en la exportación, que contribuyó a reducir la pobreza y la desigualdad. Sin embargo, el modelo de la posguerra no ha generado el dinamismo económico o los puestos de trabajo que el país necesita. El crecimiento económico fue moderado en los años previos a la pandemia de COVID-19, promediando 2.4%, y la productividad creció al 0.1% durante la pasada década. Para impulsar un desarrollo más sólido, inclusivo y sostenible son necesarias acciones decisivas. Basándose en un análisis multidimensional del desarrollo en El Salvador este informe plantea cuatro recomendaciones prioritarias: 1) sentar las condiciones para la transformación productiva y la modernización de la economía; 2) aumentar la cantidad, calidad y pertinencia de la educación; 3) gestionar mejor los recursos hídricos para llevar agua y saneamiento a todos de manera sostenible; y 4) modernizar el Estado para que pueda generar bienes públicos clave – desde la seguridad ciudadana a la educación o la salud – de manera eficaz, y conducir el país hacia la próxima etapa de su desarrollo.
    DOI: 10.1787/926438d3-es
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    Empowering Young Children in the Digital Age (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264779440 , 9789264901612 , 9789264746381
    Language: English
    Pages: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Series Statement: Starting Strong
    Keywords: Digitalisierung ; Kinder ; Jugendliche ; Social Web ; Education
    Abstract: Digitalisation is transforming education as well as social and economic life, with implications for childhood. Early Childhood Education and Care (ECEC), with its immense potential to shape children’s early development, learning and well-being, can play a major role in addressing the opportunities and risks that digitalisation brings to young children. Digitalisation also creates new ways of working that have the potential to lead to quality improvement in the ECEC sector. This report provides a 360-degree view of the challenges of digitalisation in ECEC and possible policy responses.
    DOI: 10.1787/50967622-en
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    Food for thought: School meals for sustainable societies (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (12 p.) , 21 x 28cm.
    Series Statement: OECD Education Spotlights no.5
    Keywords: Education
    Abstract: Food security is both a necessary condition and a potential outcome of quality education. Through education, learners, their families and the wider society can establish more healthy relationships with food, which can lead to benefits related to learning, health and environmental sustainability among others. This Spotlight addresses a number of ways in which schools and education systems can engage with food as a critical component of quality education for all.
    DOI: 10.1787/629a2730-en
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    Taking stock of education reforms for access and quality in Türkiye (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.68
    Keywords: Bildungsreform ; Türkei ; Education ; Türkiye
    Abstract: This report provides an overview of educational progress in Türkiye in the last two decades and reviews education policies which were developed and implemented during the same period. It considers a selection of policies operating from the levels of learners and institutions to system-level policies that are analysed through the lenses of comparative international data and OECD analysis of policies, programmes, and interventions that aim to support better outcomes and greater equity across national education systems. Conducted as a desk-based analysis, this report draws from the knowledge base of the OECD on education policy in Türkiye, national and international sources, and responses from the Ministry of National Education to a survey conducted for this report.
    DOI: 10.1787/5ea7657e-en
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  • 32
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    PISA 2022 Ergebnisse (Band I) : Lernstände und Bildungsgerechtigkeit (2023)
    Bielefeld : wbv Media
    Details
    ISBN: 9783763976577
    Language: German
    Pages: 1 Online-Ressource (521 p.) , 21 x 28cm.
    Series Statement: PISA
    Parallel Title: Parallele Sprachausgabe PISA 2022 Results (Volume I): The State of Learning and Equity in Education
    Keywords: Schulleistungstest ; Leistungsmessung ; Schulleistung ; Internationaler Vergleich ; Bildungspolitik ; Lesekompetenz ; Mathematik ; Education
    Abstract: PISA – die Internationale Schulleistungsstudie der OECD – untersucht, was Schüler*innen in den Bereichen Lesekompetenz, Mathematik und Naturwissenschaften wissen und wie gut sie dieses Wissen anwenden können. Die PISA-Studie ist die bisher umfassendste und genaueste internationale Erhebung der Lernstände von Schüler*innen. Ihre Ergebnisse geben Aufschluss über Bildungsqualität und Bildungsgerechtigkeit weltweit und gestatten es Pädagog*innen und politisch Verantwortlichen, aus der Bildungspolitik und -praxis anderer Länder zu lernen. Dies ist der erste von fünf Bänden, in denen die Ergebnisse von PISA 2022, der achten Erhebungsrunde, vorgestellt werden. Band I, Lernstände und Bildungsgerechtigkeit, befasst sich mit den Schülerleistungen in Mathematik, Lesekompetenz und Naturwissenschaften. Zudem richtet er das Augenmerk auf geschlechtsspezifische Leistungsunterschiede und untersucht, welche Zusammenhänge zwischen Leistungen und sozioökonomischem Status sowie Migrationshintergrund bestehen können. Außerdem wird beschrieben, wie sich Bildungsqualität und Bildungsgerechtigkeit im Vergleich zu früheren PISA-Erhebungen entwickelt haben.
    DOI: 10.3278/6004956w
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    PISA 2022 Results (Volume I) : The State of Learning and Equity in Education (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264351288
    Language: English
    Pages: 1 Online-Ressource (491 pages)
    Series Statement: PISA
    Keywords: Education--Demographic aspects ; Education--Evaluation ; Education and state ; Electronic books ; Education
    Abstract: The OECD Programme for International Student Assessment (PISA) examines what students know in reading, mathematics and science, and what they can do with what they know. Volume VI: Are Students Ready to Thrive in an Interconnected World? explores students' ability to examine issues of local, global and cultural significance; understand and appreciate the perspectives and worldviews of others; engage in open, appropriate and effective interactions across cultures; and take action for collective well-being and sustainable development.
    Note: Description based on publisher supplied metadata and other sources
    DOI: 10.1787/53f23881-en
    URL: kostenfrei
    URL: kostenfrei
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    Common guideposts to promote interoperability in AI risk management (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.5
    Keywords: Education ; Employment ; Governance ; Social Issues/Migration/Health ; Science and Technology
    Abstract: The OECD AI Principles call for AI actors to be accountable for the proper functioning of their AI systems in accordance with their role, context, and ability to act. Likewise, the OECD Guidelines for Multinational Enterprises aim to minimise adverse impacts that may be associated with an enterprise’s operations, products and services. To develop ‘trustworthy’ and ‘responsible’ AI systems, there is a need to identify and manage AI risks. As calls for the development of accountability mechanisms and risk management frameworks continue to grow, interoperability would enhance efficiency and reduce enforcement and compliance costs. This report provides an analysis of the commonalities of AI risk management frameworks. It demonstrates that, while some elements may sometimes differ, all the risk management frameworks analysed follow a similar and sometimes functionally equivalent risk management process.
    DOI: 10.1787/ba602d18-en
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    Income-based tax relief for R&D and innovation : An integrated view (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.161
    Keywords: Taxation ; Science and Technology
    Abstract: This document provides an integrated view on income-based tax incentives for R&D and innovation. It brings together the latest evidence on the adoption, design, generosity, cost and take-up of income-based tax incentives, and gives new insights into both the long-term and short-term trends in the take-up of income-based tax incentives by business and their cost to governments, including role of policy design changes. Furthermore, the report explores the scope for developing indicators that provide a more complete picture of the value of expenditure- and income-based tax relief for R&D and innovation in the OECD area and beyond.
    DOI: 10.1787/2db44e8b-en
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    Policy pointers for equitable, effective and personalised upper secondary transitions (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (18 p.) , 21 x 28cm.
    Series Statement: OECD Education Spotlights no.7
    Keywords: Education
    Abstract: An effective transition into upper secondary education supports learners to identify how their talents and strengths can be supported by different learning pathways. By contrast, weak transitions can lead to learners entering programmes that do not promote their aspirations or deepen their interests, putting their engagement and motivation at risk. At a systemic level, when transition systems do not function effectively, they can amplify inequities, and jeopardise the formation of an appropriate skills mix for an economy. This Education Spotlight explores how countries manage transitions into upper secondary education and proposes policy pointers to guide transitions that support each learner to identify and pursue pathways that reflect and harness their personal talents and interests. It is based on the key findings from the OECD Education working paper Managing student transitions into upper secondary pathways.
    DOI: 10.1787/ac6c2095-en
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    Strengthening higher education-school partnerships for green and digital innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (9 p.) , 21 x 28cm.
    Series Statement: OECD Education Spotlights no.8
    Keywords: Education
    Abstract: This Education Spotlight presents key lessons and inspiring examples of policy and practice to inform collaboration between secondary education and higher education. The Spotlight was prepared by the OECD Higher Education Policy Team as part of the Education and Innovation Practice Community (EIPC), an action of the European Union’s New European Innovation Agenda, flagship 4 on “Fostering, attracting and retaining deep tech talent”. EIPC seeks to bring together peers from policy and practice to advance understanding of the competencies that can trigger and shape innovation for the digital and green transitions, and the mechanisms through which higher education can contribute to their development in secondary education (Strand 1), higher education (Strand 2), and adult upskilling and reskilling (Strand 3).
    DOI: 10.1787/a77c0d5d-en
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    Assessing, documenting, and recognising social and emotional skills in upper secondary education : An overview of practices, approaches, models, and strategies from OECD countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.84
    Keywords: Education
    Abstract: This policy perspective was developed at the request of the Directorate for Education Reform, Scotland (United Kingdom) to provide an overview of how countries across the OECD assess social and emotional skills in upper secondary education. It is accompanied by, and draws on material from, a Peer Learning Discussion on the same topic in March 2023 in Scotland. It aims to provide an overview of literature and country approaches in an area where there is presently limited comparative information on national and system-wide approaches. The policy perspective addresses two key questions about country practices in assessing social and emotional skills (variously known among OECD countries as social and emotional skills, non-cognitive capacities, 21st-century skills, transversal competencies, and complex competencies): a) how do countries collect information on social and emotional on a systemic level; i.e. outside formal upper secondary certification, and b) how do countries assess social and emotional skills for the purposes of upper secondary certification? To answer these questions, the policy perspective provides an inventory and synthesis from 12 countries of approaches, models, and strategies used at the national level to document, assess, and recognise similarly challenging skills, and detailed cases of the model and strategy for assessment of social and emotional skills in Canada (British Columbia), Finland, and New Zealand.
    DOI: 10.1787/69c7abe6-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Latvia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264603608
    Language: English
    Pages: 1 Online-Ressource (176 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Latvia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Latvia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/b58002ef-en
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    Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264601048 , 9789264934955 , 9789264932715
    Language: English
    Pages: 1 Online-Ressource (460 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 140 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.
    DOI: 10.1787/22bbeacc-en
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    Evaluation of Belgium’s COVID-19 Responses : Fostering Trust for a More Resilient Society (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840409
    Language: English
    Pages: 1 Online-Ressource (291 p.) , 21 x 28cm.
    Keywords: Education ; Economics ; Governance ; Social Issues/Migration/Health ; Belgium
    Abstract: As countries seek to draw lessons the COVID-19 crisis and increase their future resilience, evaluations are important tools to understand what worked or not, why and for whom. This report builds on the OECD work on “government evaluations of COVID-19 responses”. It evaluates Belgium’s responses to the pandemic in terms of risk preparedness, crisis management, as well as public health, education, economic and fiscal, and social and labour market policies. Preserving the country’s resilience in the future will require promoting trust in public institutions and whole-of-government approaches to crisis management, reducing inequalities, and preserving the fiscal balance. The findings and recommendations of this report will provide guidance to public authorities in these efforts.
    DOI: 10.1787/990b14aa-en
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    Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264669918 , 9789264863576 , 9789264648012
    Language: French
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Effective Carbon Rates 2023: Pricing Greenhouse Gas Emissions through Taxes and Emissions Trading
    Keywords: Energy ; Environment ; Taxation
    Abstract: Une transition réussie vers zéro émission nette de gaz à effet de serre (GES) nécessite des politiques d'atténuation efficaces, incluant des mesures de tarification du carbone : un instrument au bon rapport coût/efficacité qui non seulement réduit les émissions, mais génère également des revenus pour soutenir la transition. Cette quatrième édition des Taux effectifs sur le carbone offre une vue d'ensemble des systèmes de tarification du carbone en présentant les droits d’accise sur les combustibles et les carburants, les taxes sur le carbone et les systèmes d'échange de quotas d'émission (SEQE) jusqu'en 2021, tout en incluant certains développements jusqu'en 2023. Les mesures présentées ont un impact direct sur le coût des émissions de gaz à effet de serre, orientant ainsi les décisions de production, de consommation et d'investissement vers des options à faible teneur en carbone ou à teneur nulle en carbone. L'analyse porte sur 72 pays qui, ensemble, représentent environ 80 % des émissions mondiales de GES. Le rapport met l'accent sur l'évolution des systèmes d'échange de quotas d'émission et des taxes sur les carburants dans le contexte de la crise énergétique et fournit des données complètes et comparables sur l'état actuel de la tarification des émissions de GES, ce qui peut aider les décideurs politiques à identifier des priorités et à affiner leurs stratégies d'atténuation des émissions de carbone.
    DOI: 10.1787/1b3d26f3-fr
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    AI and the Future of Skills, Volume 2 : Methods for Evaluating AI Capabilities (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264817326 , 9789264420359 , 9789264824294
    Language: English
    Pages: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Series Statement: Educational Research and Innovation
    Keywords: Education
    Abstract: As artificial intelligence (AI) expands its scope of applications across society, understanding its impact becomes increasingly critical. The OECD's AI and the Future of Skills (AIFS) project is developing a comprehensive framework for regularly measuring AI capabilities and comparing them to human skills. The resulting AI indicators should help policymakers anticipate AI’s impacts on education and work. This volume describes the second phase of the project: exploring three different approaches to assessing AI. First, the project explored the use of education tests for the assessment by asking computer experts to evaluate AI’s performance on OECD’s tests in reading, mathematics and science. Second, the project extended the rating of AI capabilities to tests used to certify workers for occupations. These tests present complex practical tasks and are potentially useful for understanding the application of AI in the workplace. Third, the project explored measures from direct AI evaluations. It commissioned experts to develop methods for selecting high-quality direct measures, categorising them according to AI capabilities and systematising them into single indicators. The report discusses the advantages and challenges in using these approaches and describes how they will be integrated into developing indicators of AI capabilities.
    DOI: 10.1787/a9fe53cb-en
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    PISA 2022 Results (Volume II) : Learning During - and From - Disruption (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264898219
    Language: English
    Pages: 1 Online-Ressource (458 pages)
    Series Statement: PISA
    Keywords: Education--Demographic aspects ; Education--Evaluation ; Education and state ; Electronic books ; Education
    Abstract: The OECD Programme for International Student Assessment (PISA) examines what students know in reading, mathematics and science, and what they can do with what they know. Volume VI: Are Students Ready to Thrive in an Interconnected World? explores students' ability to examine issues of local, global and cultural significance; understand and appreciate the perspectives and worldviews of others; engage in open, appropriate and effective interactions across cultures; and take action for collective well-being and sustainable development.
    Note: Description based on publisher supplied metadata and other sources
    DOI: 10.1787/a97db61c-en
    URL: kostenfrei
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    Generative artificial intelligence in finance (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.9
    Keywords: Education ; Social Issues/Migration/Health ; Employment ; Finance and Investment ; Governance
    Abstract: The rapid acceleration in the pace of AI innovation in recent years and the advent of content generating capabilities (Generative AI or GenAI) have increased interest in AI innovation in finance, in part due to the user-friendliness and intuitive interface of GenAI tools. The use of AI in financial markets involving full end-to-end automation without any human intervention remains largely at development phase, but its wider deployment could amplify risks already present in financial markets and give rise to new challenges. This paper presents recent evolutions in AI in finance and potential risks and discusses whether policy makers may need to reinforce policies and strengthen protection against these risks.
    DOI: 10.1787/ac7149cc-en
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  • 46
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    Unravelling the layers of teachers’ work-related stress (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (6 p.) , 21 x 28cm.
    Series Statement: Teaching in Focus no.46
    Parallel Title: Parallele Sprachausgabe Stress professionnel chez les enseignants : Que nous apprennent les données TALIS ?
    Keywords: Education
    Abstract: With many countries struggling to boost the attractiveness of the teaching profession, it is important to understand the sources of teacher stress better. This brief explores data on lower secondary teachers from TALIS 2018 to investigate whether stressors vary according to students’ socio-economic background. In addition, it looks at which stressors are more likely to be associated with teachers’ job satisfaction and plans to continue in the role.
    DOI: 10.1787/bca86c20-en
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    Geospatial modelling in support of Latvia's school network reorganisation initiative (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.87
    Keywords: Education ; Latvia
    Abstract: A fragmented school network resulting from demographic shifts and regional economic developments can place a significant financial burden on education systems across OECD Member and non-Member countries. This is the case in Latvia, which has made the reorganisation of its school network a policy priority. The Latvian Ministry of Education and Science (MoES) is working jointly with municipalities to ensure high-quality education for every child regardless of school location. On this basis, the OECD Directorate for Education and Skills and OECD Centre for Entrepreneurship, SMEs, Regions and Cities provided technical assistance to Latvia through capacity building workshops and the co-construction of a geospatial simulation model to identify schools to be considered for closing or merging. This report presents the key findings of the geospatial modelling, confirming there indeed is considerable scope for consolidating the school network and offers concrete policy recommendations for MoES and education stakeholders to consider for advancing Latvia’s school network reorganisation initiative.
    DOI: 10.1787/1729b571-en
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    Recognition of Prior Learning for Ukrainian Refugee Students (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (13 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Keywords: Education ; Ukraine
    Abstract: The influx of highly qualified refugees from Ukraine has posed unique challenges for Recognition of Prior Learning (RPL) policies and practices in host countries. Analysing recent survey results, this policy brief provides an overview of the diverse RPL measures countries across the OECD have implemented in order to ensure a swift continuation of learning for Ukrainian refugee students. From extending application deadlines to international cooperation on qualifications information sharing, the policy landscape is evolving rapidly to ensure these highly skilled individuals can be included effectively into new educational environments.
    DOI: 10.1787/09936722-en
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    Micro-credential policy implementation in Finland, the Slovak Republic, Slovenia and Spain (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.86
    Keywords: Education ; Finland ; Slovak Republic ; Slovenia ; Spain
    Abstract: Smaller, more targeted, and more flexible than traditional education and training programmes, micro-credentials have become a prominent feature of education, training and labour market policy discussions in recent years. Several OECD countries have already started the development of national micro-credential ecosystems, and many others are looking to follow suit. This OECD Education Policy Perspective serves as Part B in a two-part series of summary papers. The first publication, Paper A, examined the evolving landscape of micro-credentials, with a particular focus on the development of public policies that can foster effective utilisation of micro-credentials for lifelong learning, upskilling and reskilling. This publication, Paper B, presents case studies from four European Union Member States – Finland, the Slovak Republic, Slovenia and Spain. The document was authored by Roza Gyorfi and Shizuka Kato from the OECD Higher Education Policy Team and Thomas Weko from George Washington University.
    DOI: 10.1787/c3daa488-en
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    Education and innovation for the digital and green transitions: How higher education can support effective curricula in schools (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.81
    Keywords: Education
    Abstract: This analytical report was prepared by the OECD Higher Education Policy Team as part of the Education and Innovation Practice Community (EIPC), an action of the European Union’s New European Innovation Agenda, flagship 4 on “Fostering, attracting and retaining deep tech talent”. EIPC seeks to bring together peers from policy and practice to advance understanding of the competencies that can trigger and shape innovation for the digital and green transitions, and the mechanisms through which higher education can contribute to their development in secondary education (Strand 1), higher education (Strand 2), and adult upskilling and reskilling (Strand 3). This report for EIPC Strand 1 examines how higher education institutions (HEIs) can support the integration of competencies for innovation into secondary school curricula. Drawing on research evidence, practical examples and insights from the EIPC network and a wide range of OECD and EU education systems, it offers six options for consideration by education policy makers on how to strengthen HEIs’ role in supporting effective curriculum development in schools.
    DOI: 10.1787/3dedf4cb-en
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    OECD framework for mapping and quantifying government support for business innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.160
    Keywords: Finance and Investment ; Taxation ; Science and Technology
    Abstract: This paper resents a measurement framework aiming to support the collection of comprehensive and internationally comparable quantitative and qualitative information on governmental innovation support programmes and instruments. It proposes a taxonomic system with definitions, classifications and reporting conventions aligned with OECD and other international standards. The framework is intended to support future OECD measurement efforts in this area and the analysis of innovation support portfolios within and across countries.
    DOI: 10.1787/f30547e7-en
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    Peer Review of the Automatic Exchange of Financial Account Information 2023 Update (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264976962 , 9789264863811 , 9789264860933
    Language: English
    Pages: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, as well as a review of the effectiveness of their implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by jurisdictions to implement the AEOI standard. It supplements the assessments of the legal frameworks and the initial reviews of the effectiveness of their implementation in practice published in 2022, for around 100 jurisdictions that were the first to commit to commence AEOI. This report also contains the results of the Global Forum’s initial peer reviews in relation to the effectiveness in practice of the implementation of the standard by jurisdictions commencing exchanges in 2019.
    DOI: 10.1787/5c9f58ae-en
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    Dividend Tax Fraud : Raising Awareness of Dividend Stripping Schemes (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases.
    DOI: 10.1787/70ee934c-en
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    Strengthening Upper Secondary Education in Lithuania (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264630611 , 9789264602083 , 9789264906273
    Language: English
    Pages: 1 Online-Ressource (164 p.) , 21 x 28cm.
    Keywords: Education ; Lithuania
    Abstract: Upper secondary education in Lithuania stands out internationally with one of the highest attainment rates across OECD countries. Yet the country and its young people receive relatively modest returns in terms of learning outcomes for the country's high rates of upper secondary completion. To address this issue, Lithuania is currently undertaking a series of reforms at the upper secondary education level. This report explores how Lithuania, and its young people can achieve higher returns on its investment in upper secondary education and provides Lithuania with policy recommendations to help improve it by strengthening vocational education pathways and by consolidating upper secondary certification.
    DOI: 10.1787/a69409d7-en
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    Cadre de détermination des prix de transfert appliqué aux prix des minéraux (2023)
    Ottawa : Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development ; | Ottawa : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: A Transfer Pricing Framework
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia
    Keywords: Industry and Services ; Taxation
    Abstract: Dans le secteur minier, les recettes publiques sont traditionnellement générées par le prélèvement de redevances et d'impôts sur le revenu sur la valeur des minerais extraits. Cependant, en raison de la fréquence et de l'ampleur des transactions entre parties liées, le risque potentiel de non-conformité des prix de transfert peut être élevé pour les recettes fiscales, en particulier en ce qui concerne la valeur des minerais extraits. Ce guide offre aux pays en développement une orientation pratique et significative permettant de déterminer le prix des minéraux vendus à des parties liées conformément au principe de pleine concurrence. Il offre un cadre d’utilisation des principes applicables aux prix de transfert permettant la méthode du prix comparable sur le marché libre (CUP), notamment les principaux facteurs économiques qui influent sur le prix des minéraux ("cadre de détermination des prix des minerais"). Cela inclut également des approches administratives simplifiées concernant les ventes qui pourraient réduire le fardeau administratif des pays en développement.
    DOI: 10.1787/8236d043-fr
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    Misuse of Citizenship and Residency by Investment Programmes (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264853775
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 29.7cm.
    Keywords: Finance and Investment ; Governance ; Social Issues/Migration/Health ; Taxation
    Abstract: Citizenship and residency by investment (CBI/RBI) programmes are government-administered programmes that grant citizenship or residency to foreign investors by expediting or bypassing normal migration processes. These programmes can help spur economic growth through foreign direct investment, but they are also attractive to criminals and corrupt officials seeking to evade justice and launder the proceeds of crime reaching into the billions of dollars. This report highlights how CBI programmes can allow criminals more global mobility and help them hide their identity and criminal activities behind shell companies in other jurisdictions. It highlights the vulnerabilities of these complex and international investment migration programmes, including the frequent use of intermediaries, involvement of multiple government agencies, abuse by professional enablers and lack of proper governance of the CBI/RBI programmes. The report proposes measures and examples of good practice, that can help policy makers and those responsible for managing the investment migration programmes address these risks. These include an in-depth analysis and understanding of how criminals can exploit CBI or RBI programmes and incorporating risk mitigation measures, such as multi-layer due diligence, in the design of the investment migration programme.
    DOI: 10.1787/ae7ce5fb-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Poland 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264895881
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Poland
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Poland, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/aae8ac89-en
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    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840126
    Language: French
    Pages: 1 Online-Ressource (106 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Mauritania
    Abstract: Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande en Mauritanie, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016. En raison de l'expérience pratique limitée de la Mauritanie en matière d'échange de renseignements sur demande, et conformément à la méthodologie des examens par les pairs et des examens des non-membres, le rapport évalue uniquement le cadre juridique de la juridiction. L'évaluation de la mise en œuvre pratique de ce cadre fera l'objet d'un futur examen de phase 2.
    DOI: 10.1787/facc7860-fr
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    Education and innovation for the digital and green transitions: How higher education can support teachers and school leaders (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.82
    Keywords: Education
    Abstract: This analytical report was prepared by the OECD Higher Education Policy Team as part of the Education and Innovation Practice Community (EIPC), an action of the European Union’s New European Innovation Agenda, flagship 4 on “Fostering, attracting and retaining deep tech talent”. EIPC seeks to bring together peers from policy and practice to advance understanding of the competencies that can trigger and shape innovation for the digital and green transitions, and the mechanisms through which higher education can contribute to their development in secondary education (Strand 1), higher education (Strand 2), and adult upskilling and reskilling (Strand 3). This report for EIPC Strand 1 examines how higher education institutions (HEIs) can support teachers and school leaders in secondary schools to help their students develop competencies for innovation. Drawing on research evidence, practical examples and insights from the EIPC network and a wide range of OECD and EU education systems, it offers five options for consideration by education policy makers on how to strengthen HEIs’ role in supporting secondary education to develop human capacity for innovation.
    DOI: 10.1787/6407e9f4-en
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    Teaching Opportunities and Support for Ukrainian Educators (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (9 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Keywords: Education
    Abstract: Amid the millions of refugees forced to flee Ukraine, an estimated 10-17% have previously worked in the education sector. The expertise and qualifications of Ukrainian educators can be harnessed in host countries to provide vital support for Ukrainian students who are navigating unfamiliar educational systems, while also offering them continued career opportunities in their chosen field and supporting the local education system. Drawing insights from recent OECD survey results, this brief provides an overview of the efforts initiated by OECD countries to employ Ukrainian teachers, while identifying the obstacles which persist such as qualifications recognition, training gaps, and language barriers. Measures such as streamlining recruitment processes, fostering flexibility in qualification recognition, and providing tailored training for teachers and assistants can help optimise their potential.
    DOI: 10.1787/815affa3-en
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    Equity, diversity and inclusion in early childhood education and care (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (17 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.83
    Keywords: Education
    Abstract: Early childhood education and care (ECEC) policies can have a major role in levelling the playing field in education and society by providing all children, and especially those from disadvantaged backgrounds, with opportunities to participate in high-quality early learning and development experiences. Countries face different challenges in promoting equity and inclusion in ECEC depending on the particular aspects of social, economic and cultural diversity that are salient in their contexts. Examining the prevalence of different dimensions of diversity in ECEC centres and their associations with indicators of quality, this policy brief points to directions that policymakers can take to ensure that ECEC systems address the needs of children from all backgrounds.
    DOI: 10.1787/72ab31c1-en
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    Public policies for effective micro-credential learning (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.85
    Keywords: Education
    Abstract: Smaller, more targeted, and more flexible than traditional education and training programmes, micro-credentials have become a prominent feature of education, training and labour market policy discussions in recent years. Several OECD countries have already started the development of national micro-credential ecosystems, and many others are looking to follow suit. This OECD Education Policy Perspective serves as Part A in a two-part series of summary papers. This paper examines the evolving landscape of micro-credentials, focusing on the development of public policies that can foster effective utilisation of micro-credentials for lifelong learning, upskilling and reskilling. The paper also provides a self-assessment tool for micro-credential policy implementation, which identifies a range of policy measures and considerations needed for the establishment and effective operation of national micro-credential ecosystems. This document was authored by Shizuka Kato from the OECD Higher Education Policy Team and Thomas Weko from George Washington University.
    DOI: 10.1787/a41f148b-en
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  • 63
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264598409
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Taxation ; Mauritania
    Abstract: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Mauritania's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
    DOI: 10.1787/951c320f-en
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  • 64
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominica 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264575646
    Language: English
    Pages: 1 Online-Ressource (107 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Dominica
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Dominica, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/7624ec12-en
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  • 65
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    Determining the Price of Minerals : Application to Bauxite (2023)
    Ottawa : Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development
    Details
    Language: English
    Pages: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix des minéraux appliqué à la bauxite
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita
    Keywords: Industry and Services ; Taxation
    Abstract: In the mining sector, government revenue depends on mineral products being priced and measured accurately. This can be especially complex for semi-processed minerals such as bauxite, which is ultimately used in the aluminum value chain. The schedule presented in this report applies the mineral pricing framework – as documented in the joint OECD/IGF work Determining the Price of Minerals: A Transfer Pricing Framework – to identify the primary economic factors that influence the price of bauxite in applying the Comparable Uncontrolled Price method and ensure that developing countries are able to tax mineral exports appropriately. It also provides worked examples on how to accurately apply the mineral pricing framework to bauxite.
    DOI: 10.1787/91c16436-en
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  • 66
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    Career Readiness Review: The Commonwealth of Virginia, United States (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264975965 , 9789264873797 , 9789264409347
    Language: English
    Pages: 1 Online-Ressource (278 p.) , 21 x 28cm.
    Keywords: Education ; United States
    Abstract: This report assesses how the United States Commonwealth of Virginia is preparing young people for their working lives through career development. It builds on OECD longitudinal analyses which identify forms of career development that can be most confidently associated with better employment outcomes for young people. Collecting data from current secondary school students and young adults in the labour market, the report provides an oversight of career development in Virginia. It then explores the extent to which students are being effectively, efficiently and equitably prepared for their working lives through career guidance programmes. Career readiness is a policy of high importance and the report identifies many strengths within the Virginia system. In order to enhance provision however, there is need to update career readiness standards, frameworks and instruments, and to engage employers and people in work more systematically within guidance activities. Opportunity exists to better amplify labour market signalling, particularly with regard to the skilled trades. The report highlights international practice that can be expected to reduce inequalities in provision, linked especially to the socio-economic backgrounds of students and their geographic location. Here, scope exists notably to draw on digital technologies to enhance provision.
    DOI: 10.1787/a5ff0e6c-en
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  • 67
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    Optimiser les ressources dans l’enseignement scolaire : Investissements judicieux, résultats de qualité, égalité des chances (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264474567 , 9789264628748 , 9789264661387
    Language: French
    Pages: 1 Online-Ressource (200 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Value for Money in School Education: Smart Investments, Quality Outcomes, Equal Opportunities
    Keywords: Education ; Finance and Investment
    Abstract: L'élaboration des politiques a toujours consisté à faire des choix, gérer des compromis et équilibrer plusieurs objectifs et priorités pour la prise de décisions budgétaires complexes. Pourtant, ces dernières années, les décideurs politiques ont été confrontés à un nombre croissant de priorités, d'où une pression plus forte pour améliorer l'efficacité des dépenses publiques. Il existe de solides arguments en faveur d'un investissement public dans une éducation de haute qualité du fait de ses résultats économiques ainsi qu'aux retombées sociales plus générales pour les individus et la société. Mais alors qu'une éducation de haute qualité continuera à permettre aux individus et aux sociétés de prospérer et de se remettre des perturbations, les ministères de l'éducation devront repenser leur façon d'investir dans l'éducation pour garantir l'optimisation de l’utilisation de ces ressources. Après une introduction exposant le contexte, cette publication fait le point sur les rendements économiques et les résultats sociaux plus larges dérivés d'une éducation de qualité, plaidant en faveur de la poursuite des investissements publics. Elle se tourne ensuite vers l'examen des moyens intelligents d'investir dans l'éducation et examine les principaux leviers politiques pour optimiser l’utilisation des ressources: gérer et distribuer le financement des écoles pour tirer le meilleur parti des investissements éducatifs ; parvenir à l’équité parallèlement à une plus grande efficacité ; et la planification, le suivi et l'évaluation de l'utilisation efficace du financement des écoles.
    DOI: 10.1787/013d7b90-fr
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  • 68
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    Determinación del precio de los minerales : Un marco en materia de precios de transferencia (2023)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix de transfert appliqué aux prix des minéraux
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: A Transfer Pricing Framework
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos se generan mediante la recaudación de regalías mineras e impuestos sobre la renta calculados sobre el valor del mineral comercializado. Sin embargo, debido a la frecuencia y la escala de las transacciones entre partes vinculadas, el riesgo potencial para los ingresos fiscales que supone la manipulación de los precios de transferencia puede ser elevado, especialmente en torno al valor de los minerales extraídos. Este conjunto de herramientas proporciona orientaciones prácticas y significativas para que los países en desarrollo determinen el precio de los minerales vendidos a partes vinculadas utilizando el principio de plena competencia. Ofrece un marco sobre cómo utilizar los principios de precios de transferencia para aplicar el método del Precio Comparable No Controlado, incluida la identificación de los principales factores económicos que influyen en el precio de los minerales ("marco de precios de los minerales") para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de minerales. También incluye enfoques administrativos simplificados para fijar el precio de las ventas de minerales que podrían reducir la carga administrativa de los países en desarrollo.
    DOI: 10.1787/b006913a-es
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  • 69
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264399372
    Language: English
    Pages: 1 Online-Ressource (143 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Pakistan
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Pakistan, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/81828107-en
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  • 70
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Serbia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264947337
    Language: English
    Pages: 1 Online-Ressource (154 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Serbia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Serbia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/ccb5184d-en
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  • 71
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    Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita (2023)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix des minéraux appliqué à la bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos dependen de que los productos minerales tengan un precio y una medición precisos, pero las complejidades en torno a la fijación de precios surgen de diversos factores. Esta publicación aplica el marco de precios de los minerales -tal como se documenta en la obra conjunta de la OCDE y el IGF “Determinación del precio de los minerales: Un marco para precios de transferencia” para identificar los principales factores económicos que influyen en el precio de la bauxita a la hora de aplicar el método del Precio Comparable No Controlado para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de bauxita. También ofrece ejemplos prácticos de cómo aplicar con precisión el marco de precios de los minerales a la bauxita.
    DOI: 10.1787/777927ec-es
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  • 72
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    Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Dividend Tax Fraud: Raising Awareness of Dividend Stripping Schemes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: L’arbitrage de dividendes est une forme de fraude commise par le truchement d’un dispositif complexe d’opérations de négociation, de vente et de rachat d’actions exécutées sur une période bien précise et dont le but est d’éluder l’impôt sur les dividendes ou de solliciter des remboursements illégitimes de la retenue à la source sur le dividende. Sous ses diverses variantes, l’arbitrage de dividendes représente une menace sérieuse en termes d’érosion de la base d’imposition pour de nombreuses juridictions. Il peut en outre engendrer des distorsions de marché qui portent atteinte à l’intégrité du système financier. Ce rapport a pour objet de sensibiliser aux pratiques frauduleuses reposant sur l’arbitrage de dividendes et offre aux pays plusieurs recommandations permettant d’identifier les risques posés par ce phénomène, d’améliorer la coordination entre les autorités nationales et de renforcer la coopération internationale. En particulier, la lutte contre ce phénomène exige une étroite coordination entre organismes publics nationaux, une forte coopération internationale et un réseau efficace d’échange de renseignements entre juridictions. À cet égard, les pays peuvent envisager des actions ciblées et des stratégies globales, qui associent les administrations fiscales et les autorités répressives, mais aussi les organismes de régulation et de surveillance financières, ainsi que les autorités compétentes en matière de lutte contre le blanchiment de capitaux. Dans certains cas, des modifications de la législation peuvent également s’avérer nécessaires.
    DOI: 10.1787/add0773b-fr
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  • 73
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    Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840898
    Language: English
    Pages: 1 Online-Ressource (442 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Members of the OECD/G20 Inclusive Framework on BEPS have published more information concerning the Mutual Agreement Procedure (MAP) than ever before, including MAP guidance, MAP Statistics, MAP profiles and Peer Review reports, all pursuant to the BEPS Action 14 Minimum Standard. However, this information is available in different places, so taxpayers and other competent authorities must seek out this information for each jurisdiction separately. Accordingly, the FTA MAP Forum has decided to summarise and consolidate published information concerning MAP for all member jurisdictions of the Inclusive Framework on BEPS in a single publication containing Consolidated Information on Mutual Agreement Procedures for 2023. This report provides stakeholders with an overview of each jurisdiction’s MAP policy and practices in a clear and simple manner. For each jurisdiction, the Consolidated Information on Mutual Agreement Procedures contains: recent developments relevant to MAP, a brief overview of the MAP provisions contained in its tax treaties, the contact details and organisation of the competent authority, links to published information on MAP, and an overview of the jurisdiction’s MAP statistics for the previous year.
    DOI: 10.1787/69b789e7-en
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  • 74
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    Cadre de détermination des prix des minéraux appliqué à la bauxite (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: Dans le secteur minier, les recettes publiques dépendent de la précision du prix et de la mesure des produits minéraux. Cela peut s'avérer particulièrement complexe pour les minéraux semi-transformés tels que la bauxite, qui est utilisée en phase finale dans la chaîne de valeur de l'aluminium. L’annexe présentée dans ce rapport propose un cadre pour la détermination des prix des minéraux - ainsi qu’indiqué dans le document conjoint de l’OCDE et de l’IGF, Cadre de détermination des prix de transfert appliqué aux prix des minéraux - qui vise à répertorier les principaux facteurs économiques pouvant influer sur la fixation des prix de la bauxite en appliquant la méthode du prix comparable sur le marché libre (CUP) et à veiller à ce que les pays en développement soient en mesure d’imposer les exportations de minéraux de manière adéquate. La présente annexe montre par des exemples concrets comment le cadre peut être précisément appliqué à la bauxite.
    DOI: 10.1787/c02b18d9-fr
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    Determining the Price of Minerals : A Transfer Pricing Framework (2023)
    Ottawa : Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development ; | Ottawa : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (38 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix de transfert appliqué aux prix des minéraux
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia
    Keywords: Rohstoffvorkommen ; Preis ; Verrechnungspreis ; Industry and Services ; Taxation
    Abstract: In the mining sector, government revenue is typically generated by levying royalties and income taxes on the value of the mineral extracted. However, due to the frequency and scale of related party transactions, the potential risk to tax revenues posed by transfer pricing non-compliance can be high, particularly around the value of the extracted minerals. This toolkit provides practical and meaningful guidance for developing countries to determine the price of minerals sold to related parties using the arm’s length principle. It offers a framework on how to use transfer pricing principles to apply the Comparable Uncontrolled Price method, including identifying the primary economic factors that influence the price of minerals (“mineral pricing framework”) to ensure that developing countries are able to tax mineral exports appropriately. It also includes simplified administrative approaches to pricing mineral sales that could reduce the administrative burden for developing countries.
    DOI: 10.1787/de6ec0c5-en
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  • 76
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    Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264432659
    Language: French
    Pages: 1 Online-Ressource (146 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe International Standards for Automatic Exchange of Information in Tax Matters: Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard
    Keywords: Taxation
    Abstract: Depuis son approbation en 2014, la Norme d’échange automatique de renseignements relatifs aux comptes financiers en matière fiscale a été mise en œuvre par des juridictions et des institutions financières du monde entier. À la lumière de l’expérience acquise et compte tenu de l’accélération de la transformation numérique des marchés financiers, un examen complet de la Norme a été entrepris. De ce fait, cette publication comprend le Cadre de déclaration des Crypto-actifs (CDC) et les modifications apportées à la Norme commune de déclaration (NCD), ainsi que les Commentaires et les cadres d’échange de renseignements associés, tel qu'approuvé par le Comité des affaires fiscales, qui constituent désormais collectivement les Normes internationales d’échange automatique de renseignements en matière fiscale. Le CDC régit l’échange automatique de renseignements fiscaux sur les Crypto-actifs et a été élaboré en réponse à la croissance rapide du marché des Crypto-actifs et pour éviter que les avancées récemment réalisées en matière de transparence fiscale à l’échelle mondiale ne s’érodent progressivement. La NCD a été modifiée afin d’inclure certains produits de monnaie électronique et certaines monnaies numériques de banque centrale dans son champ d’application. Des modifications ont également été apportées pour faire en sorte que les investissements indirects dans des Crypto-actifs par l’intermédiaire de produits dérivés et de fonds de placement soient désormais couverts par la NCD. D’autres modifications ont en outre été introduites afin de renforcer les obligations de diligence raisonnable et de déclaration et de prévoir une exception pour les entités qui sont de véritables organisations à but non lucratif. Cette publication comprend également la Recommandation de l'OCDE sur les normes internationales d'échange automatique de renseignements en matière fiscale, qui couvre à la fois le CDC et la NCD modifiée.
    DOI: 10.1787/3fb77a0b-fr
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    Roadmap for scaling up local school community engagement to inform education policy making in Ireland (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.80
    Keywords: Education ; Ireland
    Abstract: During the last decade, several OECD countries have been supporting citizen engagement in policy making to better respond to increasingly volatile environments and complex problems. Ireland has a strong tradition and culture of partnership models and stakeholder engagement in education policy making. However, a desire to explore new opportunities for school community engagement and how they could support existing national consultation processes contributed to the exploration of alternative forms of stakeholder engagement in education. This has prompted the Teaching Council in collaboration with a range of Government Departments and national stakeholders, to request assistance from the European Commission's Directorate-General for Structural Reform Support (DG REFORM) for the project "Support to improve local community engagement in Ireland's education policy development". Drawing from international examples, existing stakeholder engagement practices in Ireland, the contributions of a wide range of education stakeholders and a pilot exercise, this report proposes a model and roadmap for exploring the potential of school community engagement to further support policy making across the Irish education system.
    DOI: 10.1787/8eb17b2c-en
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  • 78
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    Où se trouvent les enseignants expérimentés? (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (4 p.) , 21 x 28cm.
    Series Statement: L'enseignement à la loupe no.45
    Parallel Title: Parallele Sprachausgabe Where to find experienced teachers?
    Keywords: Education ; Social Issues/Migration/Health
    Abstract: L'importance des enseignants expérimentés ne saurait être sous-estimée. Ils peuvent en effet contribuer à améliorer les résultats des élèves, mais aussi la qualité globale de l'enseignement en soutenant leurs collègues moins expérimentés. Ce numéro de la série L'Enseignement à la loupe (Teaching in Focus [TIF]) analyse leur répartition entre les établissements sous les deux angles distincts, mais complémentaires, de l'égalité et de l'équité.
    DOI: 10.1787/b0b0bc00-fr
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  • 79
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    PISA 2022 Assessment and Analytical Framework (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264751422 , 9789264773431 , 9789264906112
    Language: English
    Pages: 1 Online-Ressource (291 p.) , 21 x 28cm.
    Series Statement: PISA
    Keywords: Education
    Abstract: This report presents the conceptual foundations of the OECD Programme for International Student Assessment (PISA), now in its eighth cycle of comprehensive and rigorous international surveys of student knowledge and skills that are essential for full participation in modern societies. As in previous cycles, the 2022 PISA assessment covered reading, mathematics and science, with a major focus on mathematics, plus an evaluation of students' creative thinking and financial literacy skills. This publication includes the frameworks for assessing mathematics, financial literacy and creative thinking. These chapters outline the content knowledge and skills that students need to acquire in each domain, how each domain is assessed, and the contexts in which this knowledge and these skills are applied. The publication also presents the frameworks for the various questionnaires distributed to students, school principals, parents and teachers, including a new Global Crisis Module (GCM) for students and school principals. It concludes with the framework for the Information and Communication Technologies (ICT) familiarity questionnaire distributed to students.
    DOI: 10.1787/dfe0bf9c-en
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  • 80
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    Enhancing the evaluation of VET programmes and institutions in the Republic of Moldova (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.79
    Keywords: Berufsbildung ; Berufsbildungspolitik ; Moldawien ; Education ; Moldova, Republic of
    Abstract: The Republic of Moldova considers education a national priority and has been making steady progress in reforming and modernising its education system. The Ministry of Education and Research (MoER) in 2023 launched its Education Development Strategy 2030 and requested the European Union (EU) to engage the OECD to undertake a deeper analysis of selected policy domains that are central to its education reform. This laid the foundation for the project "Support to the implementation of education policies in Moldova", funded by the EU. The MoER expressed a keen interest to learn from international research evidence and relevant international examples to help advance its education reform agenda. This report is the second output of the project "Support to implementation of education policies in Moldova" and presents an analysis of one of three selected policy domains: "the evaluation of Vocational Education and Training (VET) programmes and institutions in order to improve their functioning".
    DOI: 10.1787/8f90a4c6-en
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  • 81
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    Implementation of Ireland's Leaving Certificate 2020-2021 : Lessons from the COVID-19 Pandemic (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.73
    Keywords: Education ; Ireland
    Abstract: During the COVID 19 pandemic, countries around the world faced the challenge of how to certify student learning at the end of schooling, when in-person examinations were no longer possible. In 2020 and 2021, Ireland developed emergency measures to replace the country's historic Senior Cycle examinations, or Leaving Certificate. The global health situation, school closures and the challenges to continue teaching and learning in this context made it a particularly difficult time for students, teachers, school leaders, families and policy makers. Ireland's emergency solutions – the Calculated Grades System in 2020 and the Accredited Grades System in 2021 – provided recognised certification of student achievement and enabled Ireland's young people to progress to the next stage of life, into further education or employment. This policy perspective reflects on the experience for stakeholders of the solutions that were adopted in 2020 and 2021.
    DOI: 10.1787/e36a10b8-en
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  • 82
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    Putting AI to the test : How does the performance of GPT and 15-year-old students in PISA compare? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (8 p.) , 21 x 28cm.
    Series Statement: OECD Education Spotlights no.6
    Keywords: Education ; Social Issues/Migration/Health
    Abstract: Advancements in artificial intelligence (AI) are laying the groundwork for extensive and rapid transformations in society. Understanding the relationship between AI capabilities and human skills is essential to ensure policy responsiveness to ongoing and incoming changes. The OECD has tracked how well AI systems fare on tasks from the Programme for International Student Assessment (PISA), comparing AI performance to that of 15-year-old students in the test's core domains of reading, mathematics and science. Tests were conducted using the Generative Pre-Trained Transformer (GPT) family of large language models (LLMs), the AI behind ChatGPT, which took the world by storm after its public release in late 2022. Results show that both GPT versions outperform average student performance in reading and science. In addition, we observe rapid advances in mathematics where AI capabilities are quickly catching up with those of students. In November 2022, GPT-3.5 could answer 35% of a set of PISA mathematics tasks, a level of performance significantly below that of humans, who answer 51% of the tasks successfully on average. However, by March 2023, GPT-4 answered 40% of the tasks successfully. Policy implications of these results are discussed in this paper.
    DOI: 10.1787/2c297e0b-en
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  • 83
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    Education at a Glance 2023 Sources, Methodologies and Technical Notes (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264975385 , 9789264939202 , 9789264430822
    Language: English
    Pages: 1 Online-Ressource (425 p.) , 21 x 28cm.
    Keywords: Bildungsforschung ; OECD-Staaten ; Education
    Abstract: This publication provides additional reference material for Education at a Glance 2023, the authoritative source for data on the state of education around the world. It provides guidance on the data and methodology used to calculate each indicator. It also contains references to the sources and specific notes for each country.
    DOI: 10.1787/d7f76adc-en
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  • 84
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Greenland 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264507906
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Grönland ; Taxation ; Greenland
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Greenland.
    DOI: 10.1787/e1842f2b-en
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  • 85
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Antigua and Barbuda 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264903586
    Language: English
    Pages: 1 Online-Ressource (231 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Antigua und Barbuda ; Taxation ; Antigua and Barbuda
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Antigua and Barbuda.
    DOI: 10.1787/df906926-en
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  • 86
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Anguilla 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264746619
    Language: English
    Pages: 1 Online-Ressource (147 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Anguilla ; Taxation ; Anguilla
    Abstract: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for Anguilla.
    DOI: 10.1787/e8051e38-en
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  • 87
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Faroe Islands 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264959767
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Färöer ; Taxation ; Faroe Islands
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for the Faroe Islands.
    DOI: 10.1787/306bc415-en
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  • 88
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    Who Really Cares about Using Education Research in Policy and Practice? : Developing a Culture of Research Engagement (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264891326 , 9789264700031 , 9789264789357
    Language: English
    Pages: 1 Online-Ressource (262 p.) , 21 x 28cm.
    Series Statement: Educational Research and Innovation
    Keywords: Bildungsforschung ; Education
    Abstract: In today's dynamic and rapidly evolving world, evidence-informed decision-making has emerged as a cornerstone in guiding effective education policy and practice. In particular, creating a culture of research engagement is often highlighted as a key ingredient to strengthening the impact of research. However, it is not always clear how that works in practice. The publication provides analyses of data collected from more than 30 education systems. It delves into how systemic and organisational capacity for thoughtful engagement with research can be built into policy and practice. It also contains concrete examples of building a culture of research engagement by presenting diverse case studies, analyses, tools and processes. It is intended as a practical resource for policy makers, educational leaders, teachers and the research community to stimulate reflection and guide their efforts to developing a culture of research engagement in education.
    DOI: 10.1787/bc641427-en
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  • 89
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    Assessing and Anticipating Skills for the Green Transition : Unlocking Talent for a Sustainable Future (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264621640 , 9789264982536 , 9789264838819
    Language: English
    Pages: 1 Online-Ressource (118 p.) , 21 x 28cm.
    Series Statement: Getting Skills Right
    Keywords: Fachkräfte ; Qualifikation ; Nachhaltige Entwicklung ; Bildungspolitik ; Australien ; Österreich ; Frankreich ; Norwegen ; Schweden ; Education ; Employment ; Environment ; Australia ; Austria ; France ; Norway ; Sweden
    Abstract: Policies aimed at reducing the environmental impact of human activities have important consequences for labour markets, jobs, and skills. As employment is shifting towards more sustainable activities, workers are increasingly expected to have skills that support the transition to a greener economy. Assessing and anticipating emerging skill needs is crucial to avoid bottlenecks and sustain the green transition. This report sheds light on existing methods to measure changes in skill demand and supply related to the green transition through an in-depth review of practices in five OECD countries (Australia, Austria, France, Norway and Sweden). It also identifies best practice on how to feed information on changing skill needs into policies, notably in the areas of employment, career guidance, education and adult learning.
    DOI: 10.1787/28fa0bb5-en
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  • 90
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Belize 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264766297
    Language: English
    Pages: 1 Online-Ressource (163 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Belize ; Taxation ; Belize
    Abstract: This publication contains the 2023 Second Round Peer Review on the Exchange of Information on Request for Belize.
    DOI: 10.1787/f74baa49-en
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  • 91
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    Shaping Digital Education : Enabling Factors for Quality, Equity and Efficiency (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264845237 , 9789264705913 , 9789264758230
    Language: English
    Pages: 1 Online-Ressource (250 p.) , 21 x 28cm.
    Keywords: Bildungspolitik ; Digitalisierung ; Unterricht ; Bildungsinvestition ; Künstliche Intelligenz ; OECD-Staaten ; Education
    Abstract: Investment in education technology has surged worldwide over the past decade and digital education technologies are now a key resource for OECD education and training systems. If used effectively, they promise to transform teaching and learning practices, to reduce learning inequalities and to create more inclusive and efficient education systems. However, countries' experiences during the COVID-19 pandemic exposed shortcomings in the extent to which digital technologies are currently enabling high-quality teaching and learning, and underlined the need for supportive policies and conditions to make use of their potential. The rapidly improving capabilities of Artificial Intelligence (AI) also bring new focus to the role of education policy in preparing learners for an AI-driven future. This report seeks to guide governments in shaping digital education. Offering a range of perspectives for governments and education stakeholders, it analyses enabling factors that can support quality, equity and efficiency in the use of digital technologies in education systems. It provides a comprehensive review of current trends and emerging policies, covering school education, vocational education and training (VET) and higher education, highlighting pathways to support a cohesive and holistic policy framework for digital education.
    DOI: 10.1787/bac4dc9f-en
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  • 92
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    Civisme fiscal : Qu'est-ce qui motive les particuliers et les entreprises à payer des impôts ? (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264627376 , 9789264507371 , 9789264452107
    Language: French
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Tax Morale: What Drives People and Businesses to Pay Tax?
    Keywords: Taxation ; Development ; Finance and Investment ; Governance
    Abstract: Découvrir ce qui motive le civisme fiscal - la volonté intrinsèque de payer l'impôt - peut grandement aider les gouvernements à concevoir des politiques fiscales et à les administrer, en particulier dans les pays en développement où les taux de conformité sont faibles. Ce rapport s'appuie sur des recherches antérieures de l'OCDE pour identifier certains des principaux moteurs socio-économiques et institutionnels du civisme fiscal dans les pays en développement, et cherche à vérifier les preuves du contrat social en examinant l'impact des services publics sur le civisme fiscal. Il utilise également de nouvelles données sur la certitude fiscale comme point d'entrée pour explorer le civisme fiscal des entreprises, où la recherche existante est très limitée. Enfin, le rapport identifie une série de facteurs liés au système fiscal susceptibles d'affecter la prise de décision des entreprises, la manière dont ils varient d'une région à l'autre, et suggère quelques domaines de recherche future. Dans l'ensemble, le rapport fournit une série de suggestions pour la poursuite des travaux et la manière dont les considérations relatives au civisme fiscal peuvent être intégrées dans des stratégies holistiques de conformité fiscale.
    DOI: 10.1787/4ce7612d-fr
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  • 93
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Seychelles 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264608498
    Language: English
    Pages: 1 Online-Ressource (123 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Seychellen ; Taxation ; Seychelles
    Abstract: This publication contains the 2023 Second Round Supplementary Peer Review on the Exchange of Information on Request for the Seychelles.
    DOI: 10.1787/ddc3d41d-en
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  • 94
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    Promoting diverse career pathways for doctoral and postdoctoral researchers (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.158
    Keywords: Education ; Employment ; Science and Technology
    Abstract: This report analyses the career options of doctoral and postdoctoral researchers. It identifies policies and practices to promote diverse careers, flexible career trajectories and ultimately better-quality research and innovation across different economic and social sectors. The report presents a conceptual framework and synthesis of available data and policy information. It offers recommendations and a set of policy options to: promote engagement and interaction with employers outside academia; provide researchers with experience and skills for diverse careers; encourage valorisation of diverse career options; support career development and guidance for researchers; promote inter-sectoral mobility; and, reconfigure and support careers in academia.
    DOI: 10.1787/dc21227a-en
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  • 95
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    Coup de projecteur sur l'enseignement et la formation professionnels : Constats de Regards sur l'éducation 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264970052
    Language: French
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Spotlight on Vocational Education and Training: Findings from Education at a Glance 2023
    Keywords: Education
    Abstract: Ce Coup de projecteur résume les données et les analyses présentées dans Regards sur l'éducation 2023 au sujet de l'enseignement et de la formation professionnels (EFP). L'EFP constitue une composante clé du système d'éducation dans la plupart des pays de l'OCDE. Dans l'ensemble, 30 % environ des 25-34 ans sont au plus diplômés de la filière professionnelle, que ce soit dans le deuxième cycle de l'enseignement secondaire, dans l'enseignement post-secondaire non tertiaire ou dans le tertiaire de cycle court. La première partie de ce Coup de projecteur étudie la filière professionnelle dans le deuxième cycle de l'enseignement secondaire : elle analyse ses composantes et décrit les principaux défis que les pays ont à relever pour améliorer la qualité de l'enseignement tout en s'employant à promouvoir l'équité et à faire en sorte que les diplômés aient de meilleurs débouchés sur le marché du travail. La deuxième partie de ce Coup de projecteur se concentre sur les parcours que les diplômés de l'EFP peuvent emprunter pour continuer leurs études et analyse la filière professionnelle dans l'enseignement supérieur. Ensemble, les deux parties de ce Coup de projecteur révèlent l'immense diversité de la filière professionnelle dans les pays de l'OCDE.
    DOI: 10.1787/76ce7bb9-fr
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  • 96
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    La fiscalité internationale et l'Afrique : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G7 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe International Tax and Africa: OECD Report for the G7 Finance Ministers and Central Bank Governors
    Keywords: Taxation ; Development
    Abstract: Ce rapport reflète la coopération de l'OCDE avec l'Afrique en matière fiscale et l'importance de l'agenda fiscal international pour les économies africaines. Il aborde les efforts relatifs à la mobilisation des ressources intérieures (MRI) dans le cadre des objectifs et des priorités de la politique africaine, notamment l'Agenda 2063 de l'union africaine, et les actions à entreprendre pour permettre de poursuivre la MRI en Afrique. Ce rapport analyse l'implication africaine dans les débats concernant l'impôt sur les sociétés et la manière dont la participation africaine pourrait être davantage améliorée au niveau de la définition des politiques et des discussions techniques. Plus particulièrement, il montre comment les voix africaines ont façonné la conception de la solution reposant sur deux piliers pour résoudre les défis fiscaux soulevés par la numérisation de l'économie et aborde les bénéfices que les pays africains peuvent en retirer ainsi que les défis liés à sa mise en œuvre. De plus, le rapport présente un aperçu des initiatives de l'OCDE visant à soutenir le renforcement des capacités en matière fiscale en Afrique, dont beaucoup ont été menées en partenariat avec d'autres organisations internationales et régionales. Enfin, ce rapport aborde l'agenda de politique fiscale d'une manière plus générale, y compris la TVA, la transparence fiscale, la délinquance fiscale, la numérisation des administrations fiscales, ainsi que la fiscalité et l'informalité. Ce rapport a été préparé par l'OCDE pour alimenter les débats ayant lieu lors de la Table ronde pour l'Afrique en octobre 2023 à Marrakech, organisée par les ministres des Finances et les gouverneurs de banque centrale du G7.
    DOI: 10.1787/e9726219-fr
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  • 97
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    Estudio multidimensional de la República Dominicana : Hacia un mayor bienestar (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264626812 , 9789264592452 , 9789264457225
    Language: Spanish
    Pages: 1 Online-Ressource (314 p.) , 21 x 28cm.
    Series Statement: Caminos de Desarrollo
    Parallel Title: Parallele Sprachausgabe Multi-dimensional Review of the Dominican Republic: Towards Greater Well-being for All
    Keywords: Education ; Social Issues/Migration/Health ; Employment ; Taxation ; Development ; Finance and Investment ; Science and Technology ; Dominican Republic
    Abstract: La República Dominicana ha experimentado importantes avances socioeconómicos en las últimas décadas. El país ha sido una de las principales economías de América Latina y el Caribe en términos de crecimiento económico, alcanzando el estatus de economía de ingreso medio-alto en 2011. Sin embargo, los avances en las diferentes dimensiones del bienestar han sido insuficientes. En particular, las disparidades socioeconómicas y territoriales siguen siendo importantes, y las instituciones públicas aún enfrentan desafíos relevantes. Para que la República Dominicana avance en una senda de desarrollo más inclusivo y sostenible, es necesario abordar tres dimensiones críticas. En primer lugar, proporcionar empleos de calidad para todos, con especial énfasis en impulsar la formalización y la transformación productiva. En segundo lugar, movilizar más financiamiento público y privado para el desarrollo, con sistemas fiscales más progresivos y eficaces, un gasto público más eficiente, y mercados de capitales más profundos. En tercer lugar, acelerar la transformación digital para impulsar la productividad, mejorar la inclusión y apoyar la creación de empleo.
    DOI: 10.1787/8044a9c9-es
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  • 98
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    Orientations stratégiques pour atténuer les risques de flux financiers illicites dans le négoce de produits pétroliers : Favoriser l'intégrité dans le cadre de la transition énergétique (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Series Statement: Best Practices in Development Co-operation
    Parallel Title: Parallele Sprachausgabe Policy Guidance on Mitigating the Risks of Illicit Financial Flows in Oil Commodity Trading: Enabling Integrity in the Energy Transition
    Keywords: Energy ; Taxation ; Development ; Environment ; Governance
    Abstract: Ces orientations stratégiques résultent du programme de travail pluriannuel du Comité d'aide au développement sur les flux financiers illicites (FFI) dans le négoce de produits pétroliers. Elles visent à proposer, au titre de l'aide publique au développement (APD), un ensemble de mesures utiles, réalistes et applicables pour lutter contre les FFI dans le négoce de produits pétroliers. L'objectif est d'accroître la mobilisation des ressources intérieures au profit des populations qui vivent dans les pays en développement producteurs de pétrole, et de favoriser l'intégrité dans le cadre de la transition énergétique, en particulier pour le commerce de carbone.
    DOI: 10.1787/6be48734-fr
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  • 99
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    Guide de l'enseignant sur l'évaluation sommative en classe des élèves au Maroc (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (123 p.) , 21 x 28cm.
    Keywords: Education ; Morocco
    Abstract: Le guide présent est l'un des deux guides préparés par l'OCDE pour aider les enseignants au Maroc à effectuer des évaluations en classe et à renforcer leurs pratiques pédagogiques. Au Maroc, le contrôle continu vise à mesurer l'apprentissage des élèves à la fin d'une période d'apprentissage et contribue aux décisions concernant la progression et/ou la certification d'un élève. Ce guide présente les principes clés pour un contrôle continu de qualité au Maroc. Il porte sur les étapes principales de l'évaluation de l'apprentissage des élèves dans la classe : de l'élaboration, à la passation, à la correction, et à la communication des résultats des épreuves. Il aborde également des potentiels traitement inéquitables, liés aux caractéristiques des élèves ou de la classe, qui peuvent se produire pendant le processus de l'évaluation. Le guide a été rédigé par des experts en la matière et a bénéficié des contributions par des inspecteurs pédagogiques et enseignants Marocain dans le cadre d'ateliers au Maroc.
    DOI: 10.1787/2ac20f43-fr
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  • 100
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    Renforcer la transparence fiscale internationale dans le secteur de l'immobilier : Rapport de l'OCDE à l'intention des Ministres des Finances et des Gouverneurs de Banque Centrale du G20 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Enhancing International Tax Transparency on Real Estate: OECD Report to G20 Finance Ministers and Central Bank Governors
    Keywords: Taxation
    Abstract: À la demande de la Présidence indienne du G20, ce rapport examine l'état actuel de transparence fiscale concernant les biens immobiliers détenus par des étrangers. Il explore également comment les progrès récents dans d'autres cadres de transparence fiscale, tels que la norme commune de déclaration OCDE/G20, et les développements politiques plus larges, tels que les travaux du Groupe d'Action financière (GAFI) sur le propriétaire effectif, pourraient apporter des éclaircissements pour des améliorations possibles de la transparence fiscale dans le domaine de l'immobilier sur une base volontaire. Le rapport est organisé en trois sections principales. La première traite des risques potentiels de conformité en matière fiscale dans le domaine des biens immobiliers étrangers et des avantages d'une transparence fiscale accrue dans ce domaine. La seconde présente les principales caractéristiques nationales et internationales d'un cadre de transparence fiscale réussi, tandis que la dernière section identifie les améliorations potentielles à court terme et autres améliorations structurelles de l'architecture actuelle.
    DOI: 10.1787/5449efb4-fr
    URL: lizenzpflichtig
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