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  • OECD  (149)
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  • Economics  (149)
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  • 1
    ISBN: 9789264305304 , 9789264305717 , 9789264305724
    Language: English
    Pages: 1 Online-Ressource (90 Seiten) , Diagramme
    Parallel Title: Erscheint auch als Effective carbon rates 2018
    DDC: 330
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    Keywords: Emissionshandel ; Ökosteuer ; OECD-Staaten ; Taxation ; Kohlendioxid ; Preisbildung ; Umweltsteuer ; Umweltzertifikathandel
    Abstract: Decarbonisation keeps climate change in check and contributes to cleaner air and water. Countries can price CO2-emissions to decarbonise their economies and steer them along a carbon-neutral growth path. Are countries using this tool to its full potential? This report measures carbon pricing of CO2-emissions from energy use in 42 OECD and G20 countries, covering 80% of world emissions. The analysis takes a comprehensive view of carbon prices, including specific taxes on energy use, carbon taxes and tradable emission permit prices. The ‘carbon pricing gap’ measures how much the 42 countries, together as well as individually, fall short of pricing emissions in line with levels needed for decarbonisation. On aggregate, the ‘carbon pricing gap’ indicates how advanced the 42 countries are with the implementation of market-based tools to decarbonise their economies. At the country level, the gap can be seen as an indicator of long-run competitiveness.
    URL: Volltext  (kostenfrei)
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  • 2
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264243507
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: OECD Tax Policy Studies no.23
    Parallel Title: Erscheint auch als Taxation of SMEs in OECD and G20 countries
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    Keywords: KMU ; Unternehmensbesteuerung ; OECD-Staaten ; Taxation ; Industry and Services ; OECD ; Klein- und Mittelbetrieb ; Unternehmensbesteuerung
    Abstract: Small and medium sized enterprises (SMEs) are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries. It finds that many of the tax systems examined provide incentives to incorporate and to distribute income in certain types of capital form. Ideally, taxes should be neutral with regard to the business decisions of SMEs, including decisions related to their creation, form and growth. However, certain features of the tax system may disproportionately affect SMEs, for example, the asymmetric treatment of profits and losses, a bias toward debt over corporate equity, and the higher fixed costs of tax and regulatory compliance for small businesses. This report recommends that measures designed to address these concerns be carefully targeted to affected firms and seek to avoid introducing further distortions and complexity.
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  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
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    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264177581
    Language: English
    Pages: Online-Ressource (134 p.)
    Parallel Title: Erscheint auch als Tax and development
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    Keywords: Steuerpolitik ; Entwicklung ; Entwicklungshilfe ; Entwicklungsländer ; Taxation ; Development ; Steuerpolitik ; Entwicklungsländer
    Abstract: Tax revenues provide governments with funds to invest in development, relieve poverty, deliver public services and build the physical and social infrastructure for long-term growth. Moreover, there are mutually beneficial links between taxation and good governance. Tax and Development: Aid Modalities for Strengthening Tax Systems highlights how taxation can have a positive effect on the quality of governance and a government’s relationship with citizens and, in turn, how good governance can have a positive effect on compliance and revenue mobilisation. How can international assistance providers, including OECD members, international and regional organisations, support the development of tax systems in developing countries? Tax and Development: Aid Modalities for Strengthening Tax Systems provides practical guidance for policy makers and practitioners based on the results of an extensive literature review, a survey of aid agency officials and six country case studies (Ghana, Guatemala, Liberia, Mali, Mozambique, and Tanzania). It examines the aid instruments that donors use to assist developing countries including general and sector budget support, basket financing, stand-alone bilateral aid and funding South-South organisations. The strengths and weaknesses of each modality for supporting tax systems are identified, and some 50 recommendations to support the development of effective, efficient and growth-oriented tax systems in developing countries are provided.
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
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    Keywords: Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Abstract: Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
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  • 6
    ISBN: 9789264119529
    Language: English
    Pages: Online-Ressource (56 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Corporate governance of state-owned enterprises
    DDC: 658.4/21
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    Keywords: 2005-2010 ; Öffentliches Unternehmen ; Corporate Governance ; OECD-Staaten ; Governance ; Industry and Services ; Electronic books ; OECD ; Corporate Governance ; Öffentliches Unternehmen ; Geschichte 2005-2012
    Abstract: In 2005, OECD published a stocktaking of the corporate governance framework in the Organisation’s member countries. This publication was the basis on which the OECD Guidelines on Corporate Governance of State-Owned Enterprises (the “SOE Guidelines”) was developed. It has been widely quoted in academic literature, in official documents and by practitioners. However, the SOE landscape in OECD countries has changed significantly since 2005 and four new countries have become members of the Organisation. This publication provides an update of changes since 2005, organised according to the main sections of the SOE Guidelines: the legal and regulatory framework for SOEs, the state acting as an owner, equitable treatment of shareholders, relations with stakeholders, transparency and disclosure, and the responsibilities of the boards of SOEs.
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  • 7
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264112124
    Language: English
    Pages: Online-Ressource (182 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Évaluation des réformes des politiques agricoles de l'Union européenne
    Parallel Title: Erscheint auch als Evaluation of agricultural policy reforms in the European Union
    DDC: 338.1/84
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    Keywords: EU-Agrarpolitik ; Wirkungsanalyse ; EU-Staaten ; Agrarreform ; Evaluation ; Agriculture and Food ; European Union ; Europa ; Electronic books ; Europäische Union ; Agrarpolitik
    Abstract: This report provides an overview of the main characteristics and structure of the current Common Agricultural Policy (CAP) and its developments in the last 25 years in a changing environment within and outside the EU. Drawing on material presented at the OECD Workshop on the Disaggregated Impacts of CAP Reform, held on 10-11 March 2010, and model-based scenarios, it analyses the impacts of policy changes on production, trade, land use, farm structure, the environment and some aspects of rural development, using changes in the level and composition of OECD indicators of support, notably the Producer Support Estimate (PSE). This report further suggests improvements in the market orientation, competitiveness and risk management at all levels of the food chain, and pleads for clarifying the link between policy measures and objectives through better targeting, and strengthening evidence on which to base policies.
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  • 8
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264119222
    Language: English
    Pages: Online-Ressource (92 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Corporate loss utilisation through aggressive tax planning
    DDC: 658.403
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    Keywords: Steuerplanung ; OECD-Staaten ; Taxation ; Electronic books ; OECD ; Steuerplanung
    Abstract: Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm’s length transfer pricing. After having summarised aggressive tax planning schemes on losses, as well as country detection and response strategies, it offers a number of conclusions and recommendation for tax administration and tax policy officials.
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  • 9
    ISBN: 9789264087637
    Language: English
    Pages: Online-Ressource (252 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment; (Chinese version)
    Parallel Title: Parallelausg. La fiscalité, l'innovation et l'environnement
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment: (Chinese version)
    Parallel Title: Erscheint auch als Taxation, innovation and the environment
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    Keywords: Ökosteuer ; Treibhausgas-Emissionen ; Emissionshandel ; OECD-Staaten ; Environment ; Taxation ; Umweltabgabe ; Umweltschutz ; Innovation ; Umweltpolitik ; Umweltsteuer ; Innovationsförderung ; Internationaler Vergleich
    Abstract: Solving the world’s environmental problems could take a significant toll on economic growth if only today’s technologies are available. We know that innovation – the creation and adoption of new cleaner technologies and know-how – provides a means to achieve local and global environmental goals at significantly lower costs. Innovation is also a major driver of economic growth. OECD governments are increasingly using environmentally related taxes because they are typically one of the most effective policy tools available. Exploring the relationship between environmentally related taxation and innovation is critical to understanding the full impacts of this policy instrument as well as one potential facet of “green growth.” By putting a price on pollution, do environmentally related taxes spur innovation? What types of innovation result? Does the design of the tax play a critical role? What is the effect of this innovation? In analysing these questions, this report draws on case studies that cover Japan, Korea, Spain, Sweden, Switzerland, the United Kingdom, Israel and others. It covers a wide set of environmental issues and technologies, as well as the economic and policy contexts. The research methods range from econometric analysis to interviews with business owners and executives. The report also explores the use of environmentally related taxes in OECD countries and outlines considerations for policymakers when implementing these taxes. Green growth policies can stimulate economic growth while preventing environmental degradation, biodiversity loss and unsustainable natural resource use. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth.
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  • 10
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264076907
    Language: English
    Pages: Online-Ressource (242 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les dépenses fiscales dans les pays de l'OCDE
    Parallel Title: Druckausg. OECD Tax expenditures in OECD countries
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    Keywords: Steuervergünstigung ; OECD-Staaten ; Tax expenditures OECD countries ; Governance ; Taxation ; OECD ; Mitgliedsstaaten ; Steuervergünstigung ; Steuerbefreiung ; Steuerpolitik ; Effizienz
    Abstract: In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programmes such as education or health care. Their tax systems usually include “tax expenditures” – provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population ageing and adverse cyclical developments, there is a pressing need to avoid inefficient government programmes, some of which may utilise tax expenditures. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.
    Note: Franz. Ausg. u.d.T.: Les dépenses fiscales dans les pays de l'OCDE
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  • 11
    ISBN: 9789264091320
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.19
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Cebreiro, Ana Choosing a broad base - low rate approach to taxation
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    Keywords: Steuerreform ; Besteuerungsverfahren ; Steuervergünstigung ; OECD-Staaten ; Taxation ; Steuerpolitik ; Öffentlicher Haushalt ; Konsolidierung ; Steuerreform ; Besteuerungsgrundlage ; Steuersatz ; Bemessung
    Abstract: Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the economic and political factors that influence governments’ tax decisions. Although many countries have broadened their tax bases over the past 30 years, targeted tax provisions, notably tax expenditures, continue to be significant. Like public expenditure, targeted tax reliefs mean that (other) tax rates need to be higher in order to finance these reliefs. This report therefore discusses whether such tax provisions continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries. This report also identifies political factors, including the lobbying of influential interest groups, as the main obstacles to base-broadening reforms, and it considers how reforms can be best packaged and presented to overcome such obstacles.
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  • 12
    ISBN: 9789264088689
    Language: English
    Pages: Online-Ressource (88 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Addressing tax risks involving bank losses
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    Keywords: Bank ; Unternehmensbesteuerung ; Verlust ; OECD-Staaten ; Taxation ; Finanzkrise ; Bank ; Verlustrealisation ; Steuerwirkung
    Abstract: The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008. This comprehensive report sets the market context for bank losses and provides an overview of the tax treatment of such losses in 17 OECD countries; describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies; outlines the incentives that give rise to those risks; and describes the tools revenue bodies have to manage these potential compliance risks. It concludes with recommendations for revenue bodies and for banks on how risks involving bank losses can best be managed and reduced.
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  • 13
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264091085
    Language: English
    Pages: Online-Ressource (154 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.20
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Tax policy reform and economic growth
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    Keywords: Steuerpolitik ; Steuerreform ; Wirtschaftswachstum ; OECD-Staaten ; Taxation ; Steuer ; Steuerpolitik ; Wirtschaftswachstum
    Abstract: In the wake of the recent financial and economic crisis, many OECD countries face the challenge of restoring public finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per capita growth. The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on immovable property being the least harmful tax. Growth-oriented tax reform measures include tax base broadening and a reduction in the top marginal personal income tax rates. Some degree of support for R&D through the tax system may help to increase private spending on innovation. But implementing pro-growth tax reforms may not be easy. This report identifies those public and political economy tax reform strategies that will allow policy makers to reconcile differing tax policy objectives and overcome obstacles to reform. It stresses that with clear vision, strong leadership and solid tax policy analysis, growth-oriented tax reform can indeed be realised.
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  • 14
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264059474
    Language: English
    Pages: Online-Ressource (128 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Mesurer l'innovation ; Un nouveau regard
    Parallel Title: Erscheint auch als Measuring innovation
    DDC: 338.064
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    Keywords: Innovation ; Innovationsmanagement ; Education ; Agriculture and Food ; Environment ; Social Issues/Migration/Health ; Science and Technology ; Industry and Services ; OECD*Innovation*Messverfahren*Indikator*Forschungsbericht*Globalisierung*Bildungsabschluss*Mobilität*Bildungspolitik*Neue Technologien*Kooperation*Regierung*Interdisziplinarität*öffentliche Trägerschaft*Private Trägerschaft*Welt*Europa*Asien*Australien*Afrika*Nordamerika*Südamerika ; Electronic books ; OECD ; Innovation ; Unternehmen ; Innovationsmanagement
    Abstract: Measuring Innovation: A New Perspective presents new measures and new ways of looking at traditional indicators. It builds on 50 years of indicator development by OECD and goes beyond R&D to describe the broader context in which innovation occurs. It includes some experimental indicators that provide insight into new areas of policy interest. It highlights measurement gaps and proposes directions for advancing the measurement agenda. This publication begins by describing innovation today. It looks at what is driving innovation in firms, and how the scientific and research landscape is being reconfigured by convergence, interdisciplinarity and the new geography of innovation hot spots. It presents broader measures of innovation, for example using new indicators of investment in intangible assets and trademarks. Human capital is the basic input of innovation, and a series of indicators looks at how well education systems are contributing to the knowledge and research bases. Further series examine how firms transform skills and knowledge, and shed light on the different roles of public and private investment in fostering innovation and reaping its rewards, with concrete examples from major global challenges such as health and climate change. Measuring Innovation is a major step towards evidence-based innovation policy making. It complements traditional “positioning”-type indicators with ones that show how innovation is, or could be, linked to policy. It also recognises that much more remains to be done, and points to the measurement challenges statisticians, researchers and policy makers alike need to address.
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  • 15
    ISBN: 9789264086395
    Language: English
    Pages: Online-Ressource (PDF-Datei: 260 S.) , graph. Darst.
    Parallel Title: Druckausg. Equal opportunities?
    DDC: 331.62094
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    Keywords: Electronic books ; Konferenzschrift ; Arbeitsmarkt ; Einwanderer ; Gleichbehandlung ; Europäische Union
    Abstract: The integration of the children of immigrants - both those born in the host country (the "second generation") and those who arrived young enough to be educated in the host country - is of growing policy relevance for OECD countries. This group is entering the labour market in ever larger numbers, and their outcomes are often seen as the benchmark for successful integration policy. The labour market integration of the children of immigrants is an area where comparative international knowledge is gradually evolving, but still underdeveloped. Recent work by the OECD has shown that the childr
    Description / Table of Contents: Foreword; Table of Contents; Main findings; Overview: Children of Immigrants in the Labour Markets of OECD and EU Countries; Summary; Introduction; Data and research on the children of immigrants; The size and parental origin of the children of migrant populations in OECD countries; The educational attainment of the children of immigrants; Overview of the labour market outcomes of the children of immigrants; Explaining differences in labour market outcomes - The role of socio-demographic characteristics; Conclusions; References; Annex 1.A1. Supplementary tables
    Description / Table of Contents: Annex 1.A2. Methodological notesPart I. MAIN DETERMINANTS OF EDUCATIONAL AND LABOUR MARKET OUTCOMES; The Integration of the Children of Immigrants in European Cities: The Importance of Parental Background; Seeking Success in Canada and the United States: Labour Market Outcomes among the Children of Immigrants; Main Determinants of Educational and Labour Market Outcomes; Labour Market Characteristics and their Impact on the Integration of Immigrants' Offspring; Part II. FACILITATING THE INTEGRATION OF CHILDREN OF IMMIGRANTS IN EDUCATION AND THE LABOUR MARKET
    Description / Table of Contents: Policy Options for Improving the Educational Outcomes of the Children of ImmigrantsSchool Segregation; Enhancing Diversity through Affirmative Action: What Other Countries Can Learn from the United States' Experience; Mainstreaming the Flemish Employment Equity and Diversity Policy; Policies to Enhance Diversity in Recruitment and Professional Development; Annex A.Programme of the joint technical seminar on the labour market integration of the children of immigrants, co-organised by the European Commission and the OECD;
    Note: Description based upon print version of record
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  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264107113 , 9789264055780
    Language: English
    Pages: Online-Ressource (172 p.) , ill.
    Series Statement: OECD Insights
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les migrations internationales ; Le visage humain de la mondialisation
    Parallel Title: Parallelausg. Internationale Migration; Die menschliche Seite der Globalisierung
    Parallel Title: Erscheint auch als Keeley, Brian International migration
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    Keywords: OECD ; Internationale Migration ; Welt ; Mitgliedsstaaten ; Internationale Migration ; Geschichte ; Globalisierung ; Bedeutung ; Rolle ; Wirtschaftsentwicklung ; Einwanderer ; Überweisung ; Braindrain ; Wirtschaftsindikator ; Sozialer Indikator ; Entwicklung ; Tendenz ; Employment ; Social Issues/Migration/Health ; Entwicklungsländer ; OECD ; Internationale Migration ; Globalisierung
    Abstract: About 190 million people around the world live outside their country of birth. These migrants bring energy, entrepreneurship and fresh ideas to our societies. But there are downsides: young migrants who fail in education, adults who don’t find work and, of course, unregulated migration. Such challenges can make migration a political lightning rod and a topic for angry debate. Drawing on the unique expertise of the OECD,this book moves beyond rhetoric to look at the realities of international migration today: Where do migrants come from and where do they go? How do governments manage migration? How well do migrants perform in education and in the workforce? And does migration help – or hinder – developing countries?
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  • 17
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264024748
    Language: English
    Pages: Online-Ressource (147 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.18
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Taxation of SMEs
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    Keywords: KMU ; Unternehmensbesteuerung ; OECD-Staaten ; Taxation ; Steuerrecht ; Klein- und Mittelbetrieb ; OECD
    Abstract: This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered in detail, with analysis of average statutory tax rates carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives at SMEs. Country examples of SME tax incentives and compliance cost reduction measures are provided in the report.
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264067851
    Language: English
    Pages: Online-Ressource (136 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Building transparent tax compliance by banks
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    Keywords: Steuermoral ; Bank ; OECD-Staaten ; Taxation ; OECD ; Steuerplanung ; Kreditwesen ; Governance ; Steuervermeidung ; Bank ; Risikomanagement
    Abstract: This book analyses the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal governance processes that banks use to manage tax risk and the prevention, detection and response strategies applied by different revenue bodies in responding to the challenges that banks pose. The book makes a number of recommendations for revenue bodies and identifies best practices for consideration by banks.
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  • 19
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264068872
    Language: English
    Pages: Online-Ressource (110 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Engaging with high net worth individuals on tax compliance
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    Keywords: Finanzverwaltung ; Steuermoral ; OECD-Staaten ; Taxation ; Reichtum ; Individuum ; Steuermoral ; Steuerpolitik
    Abstract: High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on the integrity of the tax system. This publication examines in detail this taxpayer segment, describes their usage of aggressive tax planning schemes and proposes prevention, detection and response strategies that tax administrations can use to respond to these challenges. It also addresses aspects of voluntary disclosure initiatives for past non-compliance that may be particularly pertinent in the current environment. The publication outlines a number of innovative approaches to enable governments to better manage the risks involved with marketed tax schemes and tailor-made arrangements. To improve compliance, tax administrations could consider changing the structure of their operations to focus resources effectively, for example, through the creation of a dedicated HNWI unit. Other recommendations include creating the appropriate legal framework, exploring forms of co-operative compliance and engaging more in international co-operation, at both the strategic and operational level.
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  • 20
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264066649
    Language: English
    Pages: Online-Ressource (278 p.) , ill.
    Series Statement: Local Economic and Employment Development (LEED)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Designing local skills strategies
    DDC: 338.9
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    Keywords: Wirtschaftsförderung ; Qualifikation ; Humankapital ; Berufsbildungspolitik ; OECD-Staaten ; Education ; Employment ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Fallstudiensammlung ; Electronic books ; Fallstudiensammlung ; Ungelernter Arbeiter ; Berufliche Qualifikation ; Weiterbildung ; Angelernter Arbeiter ; Berufliche Qualifikation ; Berufliche Fortbildung
    Abstract: Higher-level skills are increasingly demanded by the knowledge-based economy. But with rising mobility and demographic change, it is no longer so simple to invest in a skilled workforce for the future. Actions are needed on a variety of fronts, including attracting and retaining talent, better integrating disadvantaged groups into the labour force, and upgrading the skills of low-paid workers. Much of the responsibility for these actions falls squarely on the shoulders of local policy makers. Drawing from a wide array of case studies, this book analyses best-practice local strategies for increasing workforce skills. And it also takes a close look at the opportunities and challenges presented by international migration. The in-depth case studies in this report range from Shanghai’s “Highland of Talent Strategy” to new “career ladders” which help immigrants escape low-skilled, low-paid employment in New York. National and local-level recommendations on local skills development are provided, for both OECD and non-OECD countries.
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  • 21
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264041813
    Language: English
    Pages: Online-Ressource (90 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Study into the role of tax intermediaries
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    Keywords: Steuerplanung ; Steuerberatung ; Finanzverwaltung ; Tax administration and procedure ; Tax consultants ; Taxation ; Finanzbehörde ; Risikomanagement ; Unternehmen ; Steuerplanung ; Steuerberatung
    Abstract: This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements”. In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue bodies.
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  • 22
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264050112
    Language: English
    Pages: Online-Ressource (146 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Politiques de soutien des biocarburants ; une évaluation économique
    Parallel Title: Erscheint auch als Biofuel support policies
    DDC: 662
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    Keywords: Biokraftstoff ; Förderung erneuerbarer Energien ; USA ; EU-Staaten ; Kanada ; Energy ; Agriculture and Food ; Environment ; Electronic books ; Bioenergie ; Umweltpolitik ; Wirtschaftlichkeitsrechnung
    Abstract: Governments in many OECD countries, as well as in a number of countries outside the OECD area, actively promote the production and use of alternative transport fuels made from agricultural commodities. This report, jointly produced by the OECD and the IEA and drawing on information from a number of other organisations, analyses the implications of this support from various perspectives. The report shows that the high level of policy support contributes little to reduced greenhouse-gas emissions and other policy objectives, while it adds to a range of factors that raise international prices for food commodities. It concludes that there are alternatives to current support policies for biofuels that would more effectively allow governments to achieve their objectives.
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  • 23
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264055742
    Language: English
    Pages: Online-Ressource (PDF-Datei: 146 S.)
    Series Statement: OECD Insights
    Parallel Title: Druckausg. Strange, Tracey Sustainable development
    DDC: 301.2/4
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    Keywords: Electronic books ; Nachhaltigkeit ; Umweltverträglichkeit
    Abstract: This book takes a careful look at the concept sustainable development: what it means; how it is affected by production, consumption and globalisation; how it can be measured, and what can be done to promote it. The OECD produces data, research and policy recommendations on many issues related to sustainable development, including climate change, co-operation with developing countries and corporate social responsibility. OECD Insights: Sustainable Development draws on that expertise. It argues that to be sustainable, development has to be based on progress in three areas at once: the economy, s
    Description / Table of Contents: Preliminaries; Foreword; Acknowledgements; CONTENTS; 1. At the Crossroads; 2. What is Sustainable Development; 3. Challenges of a Global World; 4. The Future Is Now; 5. Production and Consumption; 6. Measuring Sustainability; 7. Government and Civil Society; References;
    Note: Description based upon print version of record
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  • 24
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264047754
    Language: English
    Pages: Online-Ressource (165 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Attirer les talents ; Les travailleurs hautement qualifiés au cœur de la concurrence internationale
    Parallel Title: Parallelausg. La competición global por el talento ; Movilidad de los trabajadores altamente cualificados
    Parallel Title: Erscheint auch als The global competition for talent
    DDC: 658.3131
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    Keywords: Brain Drain ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Science and Technology ; Electronic books ; OECD ; Fachkraft ; Internationale Mobilität
    Abstract: This publication discusses the dimensions, significance, and policy implications of international flows of human resources in science and technology. The international mobility of highly skilled workers is increasing in scale and complexity as more economies participate in R&D and innovation activity. Mobile talent diffuses knowledge both directly and indirectly across borders. This can boost global innovation performance, with benefits accruing to both sending and receiving countries. It is clear that mobility is leading to an increasing level of labour-market internationalisation and integration, and competition for talent is now influencing innovation policy initiatives across the globe. Most countries offer a range of policies focused on assisting and encouraging mobility, although few have a specific and coherent mobility strategy. Many nations aim to attract the same pool of highly skilled talent; thus, relying on international flows to fill existing or future gaps in supply may entail risks. Addressing shortcomings in national policies that may limit domestic supply of skilled workers, and ensuring that the wider environment for innovation and scientific endeavour is sound, are key policy challenges for countries.
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  • 25
    Online Resource
    Online Resource
    Paris : OECD Publishing and OECD Development Centre
    ISBN: 9789264027602
    Language: French
    Pages: Online-Ressource (PDF-Datei)
    Parallel Title: Parallelausg. Financing Development: Aid and Beyond
    RVK:
    Keywords: Electronic books ; Entwicklungsfinanzierung
    Description / Table of Contents: ""Avant-propos""; ""Remerciements""; ""Table des matiÃ?res""; ""Préface""; ""Introduction Nouveaux acteurs, nouvelles approches""; ""Les ressources pour le développement de lâ€?Afrique""; ""AprÃ?s Gleneagles : la place des prêts dans lâ€?APD""; ""Financer les objectifs du Millénaire pour le développement : nouvelles approches""; ""Les nouveaux acteurs du financement de la santé : quel impact pour un « chouchou » des bailleurs de fonds ?""; ""Lâ€?intégration des programmes mondiaux dans les programmes nationaux : les leÃons du Ghana""; ""ANNEXE I""; ""ANNEXE II""
    Description / Table of Contents: ""À pays différents, besoins différents : le r�le de l�assurance maladie privée (AMP) dans les pays en développement""
    Note: Description based upon print version of record
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264038387
    Language: English
    Pages: Online-Ressource (188 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.17
    Parallel Title: Erscheint auch als Tax effects on foreign direct investment
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    Keywords: Auslandsinvestition ; Steuerpolitik ; Steuerwirkung ; OECD-Staaten ; Taxation ; Direktinvestition ; Multinationales Unternehmen ; Steuer ; Steuerbelastung ; Unternehmenspolitik
    Abstract: Reports the results of a project examining taxation and foreign direct investment (FDI), with a focus on three areas. Recent empirical studies and models are first reviewed, with the aim of better understanding what factors explain differences in the responsiveness of FDI to taxation, in different country and industry contexts. Second, the publication reports an exchange of views on considerations that are balanced by tax policy makers in the design of rules governing the taxation of inbound and outbound FDI, including increasing pressure to provide “internationally competitive” tax treatment. Third, the publication presents findings from a new framework developed for the project to analyse the implications of tax-planning by multinationals in reducing effective tax rates on cross-border investment. The findings highlight the need to address tax-planning when attempting to measure the “true” tax burden on FDI.
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  • 27
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264038127
    Language: English
    Pages: Online-Ressource (131 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.16
    Parallel Title: Erscheint auch als Fundamental reform of corporate income tax
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    Keywords: Körperschaftsteuer ; Steuerreform ; OECD-Staaten ; Taxation ; OECD ; Unternehmen ; Steuerrecht ; Körperschaftsteuerreform
    Abstract: Policy makers in OECD countries are concerned about whether they can maintain their current levels of corporate income tax revenues and how they can create an attractive investment climate for domestic and foreign investors. This report presents the recent trends in the taxation of corporate income in OECD countries and discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform. The corporate tax-induced distortions are discussed from a domestic and international tax point of view. This study also considers tax revenue and tax complexity issues. The book also explains a series of alternative systems that might be implemented.
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  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264031364
    Language: English
    Pages: Online-Ressource (126 p.)
    Series Statement: OECD Tax Policy Studies no.15
    Parallel Title: Druckausg.
    Parallel Title: Druckausg. Maffini, Giorgia Encouraging savings through tax-preferred accounts
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    Keywords: Sparförderung ; Steuervergünstigung ; OECD-Staaten ; Savings accounts Government policy ; Taxation ; Sparquote ; Erhöhung ; Anreizsystem ; Steuervergünstigung
    Abstract: To boost their domestic saving rate, many OECD countries have introduced savings accounts that offer tax advantages, called tax-preferred savings accounts. This report describes and analyses various tax-preferred savings accounts, excluding pension-related accounts, in a cross-section of 11 OECD countries. Based on a comparison of results, the report then answers the following questions: (1) which income groups benefit the most from these accounts; (2) to what extent do these accounts generate additional savings; and (3) how much tax revenue is foregone due to these accounts.Based on the findings, the report also suggests measures on how to improve the effectiveness of tax-preferred savings accounts.
    Note: Franz. Ausg. u.d.T.: Encourager l'épargne grâce à des comptes à régime fiscal préférentiel
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  • 29
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264025530
    Language: English
    Pages: Online-Ressource (199 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. L'économie politique des taxes liées à l'environnement
    Parallel Title: Erscheint auch als The political economy of environmentally related taxes
    DDC: 336.201
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    Keywords: Umweltpolitik ; Ökosteuer ; Wirkungsanalyse ; OECD-Staaten ; Environment ; Taxation ; OECD ; Mitgliedsstaaten ; Umweltsteuer ; Umweltpolitik
    Abstract: Based on experience in OECD countries, this book provides a comprehensive discussion of the effectiveness of environmentally related taxes, of recent research on the environmental and economic impacts of applying them, an on their potential for wider use. In particular, it looks at how to overcome obstacles to their implementation. It also discusses the environmental and economic effects of combining such taxes with other instruments for environmetal policy.
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264025783
    Language: English
    Pages: Online-Ressource (140 p.)
    Series Statement: OECD Tax Policy Studies no.13
    Parallel Title: Parallelausg. Refonte de l'imposition des revenus des personnes physiques
    Parallel Title: Erscheint auch als Fundamental reform of personal income tax
    DDC: 332.24215
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    Keywords: Einkommensteuer ; Steuerreform ; OECD-Staaten ; Taxation ; OECD ; Einkommensteuerreform ; OECD ; Einkommensteuerreform
    Abstract: In a drive to encourage risk-taking, entrepreneurship and competitive fiscal advantage, many OECD countries have reformed their personal income tax system fundamentally over the last two decades, generally in ways that can be characterised as rate reducing and base broadening. This comprehensive study examines the general trends in the taxation of capital and wage income, and the most significant changes that have taken place. It looks closely at the main drivers of reform, the trade-offs between policy objectives, the guidelines, objectives and design features of tax reforms and why fundamental reform of personal income tax systems has been so high on the agenda. The principal systems of taxes on personal capital income and wage income - comprehensive, dual and flat – are thoroughly examined and evaluated in the OECD countries that have adopted these different systems or a mix thereof. They are each assessed in terms of the fundamental principles of sound tax policy: simplification, efficiency, equity, tax compliance and tax revenue, and their main advantages and disadvantages are discussed.
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  • 31
    ISBN: 9789264012493
    Language: English
    Pages: Online-Ressource (170 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.11
    Parallel Title: Parallelausg. La taxation des options de souscription ou d'achat d'actions destinées aux salariés
    Parallel Title: Erscheint auch als The taxation of employee stock options
    DDC: 332.632283
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    Keywords: Besteuerungsprinzip ; OECD-Staaten ; Aktienoption ; Employment ; Taxation ; OECD ; Arbeitnehmer ; Steuer ; Kapitalbeteiligung ; Steuersystem ; Aktienoptionsplan
    Abstract: Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on domestic tax issues, it considers what tax treatment would provide no tax-related incentives for a company to either increase or cut the use of stock options, and would be neutral regarding the choice of either granting stock options or paying ordinary salary. The approach is non-prescriptive and serves to provide a benchmark for policymakers. This is complemented by a survey of taxation of stock options in OECD countries in 2002 that calculates the effective rate of tax and compares it with tax on ordinary salary. Cross-border taxation issues are then discussed. Issues such as the timing of the benefits from stock options, the distinction between employment income and capital gains and the identification of the services to which they relate are relevant to the application of tax treaties, which are based on the OECD Model Tax Convention, and the resulting changes to the Model's Commentary are fully explained. Finally, the effects on transfer pricing are analysed in three circumstances: when an enterprise grants stock options to employees of a subsidiary in another country, when using transfer pricing methods that are affected by remuneration costs, and when employees benefiting from stock options are involved in activities that are the subject of a cost contribution arrangement.
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  • 32
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264029507
    Language: English
    Pages: Online-Ressource (168 p.)
    Series Statement: OECD Tax Policy Studies no.14
    Parallel Title: Parallelausg. L'imposition des gains en capital des personnes physiques ; Enjeux et méthodes
    Parallel Title: Erscheint auch als Taxation of capital gains of individuals
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    Keywords: Wertzuwachssteuer ; OECD-Staaten ; Taxation ; OECD ; Steuerpolitik ; Kapitalertragsteuer
    Abstract: This book investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems. Perspectives on these are reported for 20 OECD countries. Descriptive information on aspects of capital tax rules for gains on domestic assets of resident investors are presented in summary tables covering all OECD countries.
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  • 33
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264027121
    Language: English
    Pages: Online-Ressource (117 p.)
    Parallel Title: Print version Decoupling the Environmental Impacts of Transport from Economic Growth
    DDC: 363.73874
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    Keywords: Electronic books ; Wirtschaftswachstum ; Transport ; Umweltverschmutzung
    Abstract: Economic growth requires an efficient transport system, and transport activity continues to cause large adverse impacts on the environment, human health and the economy. But is a negative impact of transport on the environment a necessary consequence of economic growth?  This volume offers a comprehensive discussion of recent research on the links between transport demand and economic growth. It provides an in-depth discussion of environmental and economic effects of a package of instruments for decoupling environmentally impacts of transport from economic growth -- and how to overcome ob
    Description / Table of Contents: Foreword and Acknowledgements; Table of Contents; Executive Summary; Chapter 1. Introduction; Chapter 2. Transport and the Economy; Chapter 3. Transport and the Environment; Chapter 4. Decoupling Indicators; Chapter 5. Policy Instruments for Decoupling; Chapter 6. National Case Studies; Chapter 7. Conclusion: Towards a Decoupling Strategy; Glossary; References;
    Note: Description based upon print version of record
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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing and OECD Development Centre
    ISBN: 9789264022621
    Language: English
    Pages: Online-Ressource (656 p.)
    Series Statement: Development Centre Studies
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Maddison, Angus, 1926 - 2010 The world economy
    DDC: 338.91021
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    Keywords: Wirtschaftswachstum ; Strukturwandel ; Internationale Wirtschaft ; Internationale Wirtschaftsbeziehungen ; Internationaler Wettbewerb ; Einkommensverteilung ; Bevölkerungsentwicklung ; Makroökonomik ; Wirtschaftsgeschichte ; Welt ; Entwicklungsländer ; Afrika ; Lateinamerika ; Development ; Economics ; Statistik ; Weltwirtschaft ; Wirtschaftsentwicklung ; Geschichte ; Bevölkerungsentwicklung
    Abstract: The World Economy brings together two reference works by Angus Maddison: The World Economy: A Millennial Perspective, first published in 2001 and The World Economy: Historical Statistics, published in 2003. This new edition contains Statlinks, a service providing access to the underlying data in Excel® format. These two volumes bring together estimates of world GDP for the past 2000 years and provide a unique perspective on the rise and fall of economies historically. "One controversial clash of theories fueled by Maddison's data concerns the relative status of (growth in) the West versus the rest. The figures (in this book) are enriching economists' understanding of what make economies grow, and may even make it possible to reject some of the most prominent historical explanations." Diane Coyle, author of The Soulful Science, former economics editor of The Independent newspaper. "A tour de force. What a wonderful gift for the new century." Robert Mundell, Nobel Prize winner and Professor of Economics, Columbia University . "An essential reference for anyone interested in global development for many years to come." Paul Krugman, Professor of Economics, Princeton University . "Quite simply a dazzling essay." Nicholas Eberstadt, American Enterprise Institute. "Highly recommended . . . refreshing and full of historical information. An important book." Kisanhani F. Emizet, Kanzas University, writing in International Politics.
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  • 35
    ISBN: 9789264014077
    Language: English
    Pages: Online-Ressource (329 p.)
    Parallel Title: Print version Innovation in Energy Technology : Comparing National Innovation Systems at the Sectoral Level
    DDC: 333.7911
    RVK:
    Keywords: Electronic books ; Energietechnik ; Brennstoffzelle ; Wasserstoffenergietechnik ; Innovationsförderung ; Energiepolitik ; Technologiepolitik
    Abstract: Innovation in energy technology is becoming increasingly important to meet growing demand for energy amidst concern about the security of energy supplies and calls for greater environmental protection. Governments across the OECD are investing considerable sums in R&D on new energy technologies, such as fuel cells, and seeking ways to speed their deployment and smooth the transition to a more sustainable, hydrogen-based economy. What steps are they taking? What lessons can be learned from the experiences of other countries? How do energy innovation systems differ among countries and how can po
    Description / Table of Contents: Foreword; CONTENTS; Executive Summary; Chapter 1. Synthesis of Main Findings; Résumé; Chapitre 1. Synthèse des principales conclusions; Country Studies; Chapter 2. Canada: Fuel Cells; Chapter 3. France: Fuel Cells; Chapter 4. Germany: Fuel Cells; Chapter 5. Italy: Fuel Cells; Chapter 6. Japan: Fuel Cells; Chapter 7. Korea: Fuel Cells and Photovoltaics; Chapter 8. Norway: Fuel Cells; Chapter 9. Norway: Upstream Oil and Gas; Chapter 10. United Kingdom: Fuel Cells; Chapter 11. United States: Automotive Fuel Cells; Chapter 12. United States: Stationary Fuel Cells
    Description / Table of Contents: Chapter 13. United States: Advanced Turbine SystemAnnex A. Types of Fuel Cells and Theur Applications; Annex B. International Conference on Innovation in Energy Technologies: Programme;
    Note: Description based upon print version of record
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  • 36
    ISBN: 9789264014046
    Language: English
    Pages: Online-Ressource (187 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Innovation in pharmaceutical biotechnology
    DDC: 615.19
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    Keywords: Innovation ; Technologiepolitik ; Biotechnologie ; Gentechnisch erzeugtes Produkt ; Belgien ; Finnland ; Frankreich ; Deutschland ; Japan ; Niederlande ; Norwegen ; Spanien ; Science and Technology ; Industry and Services ; Electronic books ; OECD ; Biopharmazie ; Industriepolitik ; Pharmazeutische Technologie ; Innovationsförderung ; Technologiepolitik ; Pharmazeutische Technologie ; Biotechnologie ; Innovation ; Biologika
    Abstract: This publication examines the innovation system in pharmaceutical biotechnology in eight OECD countries - Belgium, Finland, France, Germany, Japan, the Netherlands, Norway and Spain. The report summarises the results of in-depth studies, providing a comparative analysis of participating countries' performance in science and innovation in biopharmaceuticals. It highlights specific characteristics of the national biopharmaceutical innovation systems in terms of their international openness and the specific role of demand-side factors in the innovation process. Major systemic failures affecting the functioning of the biopharmaceutical innovation systems are identified. Based on rich evidence, the report draws policy recommendations to foster innovation in biopharmaceuticals advocating an integrated policy approach.
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  • 37
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264022744
    Language: English
    Pages: Online-Ressource (179 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Innovation and Knowledge-Intensive Service Activities; (Chinese version)
    Parallel Title: Erscheint auch als Innovation and knowledge-intensive service activities
    DDC: 909.821
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    Keywords: Unternehmensdienstleistung ; Technologiepolitik ; OECD-Staaten ; Science and Technology ; Electronic books ; Innovationsmanagement
    Abstract: From research and development to legal and marketing services, a wide range of knowledge-intensive service activities (KISAs) enables firms and public sector organisations to better innovate. This publication examines the contribution of knowledge-intensive services to the acquisition and growth of innovation capabilities in firms and public sector organisations. It focuses on KISAs in four industy sectors: software, health care, tourism and leisure, and resource-based industries such as mining technology services, aquaculture and forestry. The analysis derives from a series of surveys and case studies undertaken in nine OECD countries: Australia, Denmark, Finland, Ireland, Japan, Korea, New Zealand, Norway and Spain.
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  • 38
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264025523
    Language: English
    Pages: Online-Ressource (202 p.)
    Parallel Title: Print version The Political Economy of Environmentally Related Taxes
    DDC: 363.7
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    Keywords: Electronic books ; OECD ; Mitgliedsstaaten ; Umweltsteuer ; Umweltpolitik
    Abstract: Environmentally related taxes are increasingly used in OECD countries, and ample and increasing evidence of their environmental effectiveness is now available. However, there remains a high potential for wider use of these environmental policy instruments, provided that they are well designed and that their potential impact on international competitiveness and income distribution are properly addressed. Based on experience in OECD countries, this book provides a comprehensive discussion of these issues and of recent research on the environmental and economic impacts of applying environmentally
    Description / Table of Contents: Foreword; Table of Contents; Executive Summary; Chapter 1. Introduction, Background and Main Findings; Chapter 2. Current Use of Environmentally Related Taxes; Chapter 3. Environmental Effectiveness; Chapter 4. The Sectoral Competitiveness Issue - Theoretical Studies; Chapter 5. The Sectoral Competitiveness Issue - Border Tax Adjustments; Chapter 6. The Sectoral Competitiveness Issue - Ex post Studies; Chapter 7. Impacts on Income Distribution; Chapter 8. Administrative Costs; Chapter 9. Enhancing Public Acceptance; Chapter 10. Environmentally Related Taxes Used in Instrument Mixes
    Description / Table of Contents: Technical annex. Estimation of Price ElasticitiesReferences;
    Note: Description based upon print version of record
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  • 39
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264013896
    Language: English
    Pages: Online-Ressource (364 p.)
    Series Statement: The Development Dimension
    Parallel Title: Parallelausg. Migrations, transferts de fonds et développement
    Parallel Title: Erscheint auch als Migration, remittances and development
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    Keywords: Rücküberweisungen ; Entwicklung ; Finanzsektor ; Entwicklungsländer ; Wirkungsanalyse ; Finance and Investment ; Social Issues/Migration/Health ; Development ; Electronic books ; Konferenzschrift ; Migration ; Kapitalanlage ; Regionalentwicklung
    Abstract: This publication presents the current situation with regard to the magnitude and economic impact of migrants’ remittances to their countries of origin. In 2004, remittances exceeded official development aid in several emigration countries: they totalled USD 126 billion according to IMF estimates. The book surveys the channels used to collect these funds; the role of banking systems and other financial institutions; the introduction of new technologies and their impact on fund collection; how the funds are transferred; and how to reduce the costs. Focus is also placed on the different ways in which migrants themselves participate -- together with non-governmental organisations, host countries and sending countries -- to open up new avenues for policies on development aid and co-development. The direct role that migrants can play at the local level is highlighted. Several countries and regions are illustrated: Southern European countries, Mexico, Turkey, North African and sub-Saharan African countries, the Philippines and some Latin American countries.
    Description / Table of Contents: TABLE OF CONTENTS; Executive Summary; Introduction: International Migrant Remittances and their Role in Development; Part I. FINANCIAL FLOWS GENERATED BY EMIGRATION AND THEIR IMPACT ON REGIONAL DEVELOPMENT; Chapter 1. Migrant Remittances and their Impact on Development in the Home Economies: The Case of Africa; Chapter 2. The Remittances of Moroccan Emigrants and their Usage; Chapter 3. Mexico: International Migration, Remittances and Development; Chapter 4. Migration, Remittances and their Impact on Economic Development in Turkey
    Description / Table of Contents: Chapter 5. Migration Policies, Remittances and Economic Development in the Philippines; Part II. REMITTANCES AND FINANCIAL INFRASTRUCTURE: CHALLENGES AND PROSPECTS; Chapter 6. Principal Channels and Costs of Remittances: The Case of Turkey; Chapter 7. Western Union and the World Market for Remittances; Chapter 8. The MoneySend and MasterCard™ Services; Annex to Part II. Financial Infrastructures and Remittance via the Banking System and other Channels: The Cases of Portugal, Morocco, Latin America and the Caribbean; Part III. MACROECONOMIC IMPACT OF REMITTANCES
    Description / Table of Contents: Chapter 9. What is the Macroeconomic Impact of International Remittances on the Home Country?; Chapter 10. Macroeconomic Impact of Remittances; Chapter 11. Emigrants' Remittances - A Potentially Important Development Tool: The Case of Italy; Chapter 12. Remittances and Development: The Case of Greece; Chapter 13. Do International Migration and Remittances Reduce Poverty in Developing Countries?; Part IV. RECENT INITIATIVES TO CHANNEL REMITTANCES TOWARDS DEVELOPMENT; Chapter 14. Social Learning as a Productive Project: The Tres por Uno (Three for One) Experience at Zacatecas, Mexico
    Description / Table of Contents: Chapter 15. Migration, Remittances and Economic Initiatives in Sub-Saharan Africa; Chapter 16. "Migration and Development": A Non-governmental Organisation Involved in Co-development; Part V. REMITTANCES AND PROMOTION OF DEVELOPMENT: SOME PROPOSALS; Chapter 17. Incorporating Insights from Migration Research into Policy on Remittances; Chapter 18. Turning Remittances into Investments; Chapter 19. Motivating Migrants for Social and Economic Development in Mali and Senegal; Chapter 20. The Support of Non-governmental Organisations in the Collection of Remittances
    Description / Table of Contents: Chapter 21. Some Lessons from the Agence Française de Développement in the Field of Co-development; Conclusions;
    Description / Table of Contents: TABLE OF CONTENTS; Executive Summary; Introduction: International Migrant Remittances and their Role in Development; Part I. FINANCIAL FLOWS GENERATED BY EMIGRATION AND THEIR IMPACT ON REGIONAL DEVELOPMENT; Chapter 1. Migrant Remittances and their Impact on Development in the Home Economies: The Case of Africa; Chapter 2. The Remittances of Moroccan Emigrants and their Usage; Chapter 3. Mexico: International Migration, Remittances and Development; Chapter 4. Migration, Remittances and their Impact on Economic Development in Turkey
    Description / Table of Contents: Chapter 5. Migration Policies, Remittances and Economic Development in the PhilippinesPart II. REMITTANCES AND FINANCIAL INFRASTRUCTURE: CHALLENGES AND PROSPECTS; Chapter 6. Principal Channels and Costs of Remittances: The Case of Turkey; Chapter 7. Western Union and the World Market for Remittances; Chapter 8. The MoneySend and MasterCard™ Services; Annex to Part II. Financial Infrastructures and Remittance via the Banking System and other Channels: The Cases of Portugal, Morocco, Latin America and the Caribbean; Part III. MACROECONOMIC IMPACT OF REMITTANCES
    Description / Table of Contents: Chapter 9. What is the Macroeconomic Impact of International Remittances on the Home Country?Chapter 10. Macroeconomic Impact of Remittances; Chapter 11. Emigrants' Remittances - A Potentially Important Development Tool: The Case of Italy; Chapter 12. Remittances and Development: The Case of Greece; Chapter 13. Do International Migration and Remittances Reduce Poverty in Developing Countries?; Part IV. RECENT INITIATIVES TO CHANNEL REMITTANCES TOWARDS DEVELOPMENT; Chapter 14. Social Learning as a Productive Project: The Tres por Uno (Three for One) Experience at Zacatecas, Mexico
    Description / Table of Contents: Chapter 15. Migration, Remittances and Economic Initiatives in Sub-Saharan AfricaChapter 16. "Migration and Development": A Non-governmental Organisation Involved in Co-development; Part V. REMITTANCES AND PROMOTION OF DEVELOPMENT: SOME PROPOSALS; Chapter 17. Incorporating Insights from Migration Research into Policy on Remittances; Chapter 18. Turning Remittances into Investments; Chapter 19. Motivating Migrants for Social and Economic Development in Mali and Senegal; Chapter 20. The Support of Non-governmental Organisations in the Collection of Remittances
    Description / Table of Contents: Chapter 21. Some Lessons from the Agence Française de Développement in the Field of Co-developmentConclusions;
    Description / Table of Contents: Introduction: International Migrant Remittances and their Role in Development / Thomas Straubhaar and Florin P. Vădeanpt. 1. Financial flows generated by emigration and their impact on regional development -- 1. Migrant Remittances and their Impact on Development in the Home Economies : The Case of Africa / Flore Gubert -- 2. The Remittances of Moroccan Emigrants and their Usage / Bachir Hamdouch -- 3. Mexico : International Migration, Remittances and Development / Rodolfo Garcia Zamora -- 4. Migration, Remittances and their Impact on Economic Development in Turkey / Ahmet Içduygu -- 5. Migration Policies, Remittances and Economic Development in the Philippines / Carmelita Dimzon -- pt. 2. Remittances and financial infrastructure : challenges and prospects -- 6. Principal Channels and Costs of Remittances: The Case of Turkey / Elif Köksal and Thomas Liebig -- 7. Western Union and the World Market for Remittances / Khalid Fellahi and Susana de Lima -- 8. The MoneySend and MasterCard Services / Olivier Denis -- Annex to Part II. Financial Infrastructures and Remittance via the Banking System and other Channels: The Cases of Portugal, Morocco, Latin America and the Caribbean / José Nascimento Ribeiro ... [et al.] -- pt. 3. Macroeconomic impact of remittances -- 9. What is the Macroeconomic Impact of International Remittances on the Home Country? / Jackline Wahba -- 10. Macroeconomic Impact of Remittances / Sena Eken -- 11. Emigrants' Remittances-- A Potentially Important Development Tool : The Case of Italy / Ricardo Settimo -- 12. Remittances and Development: The Case of Greece / Nicholas Glytsos -- 13. Do International Migration and Remittances Reduce Poverty in Developing Countries? / Richard Adams and John Page -- pt. 4. Recent initiatives to channel remittances towards development -- 14. Social Learning as a Productive Project : The Tres por Uno (Three for One) Experience at Zacatecas, Mexico / Natasha Iskander -- 15. Migration, Remittances and Economic Initiatives in Sub-Saharan Africa / Babacar Sall -- 16. "Migration and Development" : A Non-governmental Organisation Involved in Co-development / Nadia Bentaleb and Jamal Lahoussein -- pt. 5. Remittances and promotion of development : some proposals -- 17. Incorporating Insights from Migration Research into Policy on Remittances / Jorgen Carling -- 18. Turning Remittances into Investments / Daniela Bobeva -- 19. Motivating Migrants for Social and Economic Development in Mali and Senegal / Mireille Raunet -- 20. The Support of Non-governmental Organisations in the Collection of Remittances / Jacques Ould Aoudia -- 21. Some Lessons from the Agence Française de Développement in the Field of Co-development / Guillaume Cruse -- Conclusions / Berglind Asgeirsdottir.
    Note: Description based upon print version of record
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  • 40
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264016958
    Language: English
    Pages: Online-Ressource (194 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Développement durable dans les pays de l'OCDE ; Mettre au point les politiques publiques
    Parallel Title: Erscheint auch als Sustainable development in OECD countries
    DDC: 333.715
    RVK:
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    Keywords: Nachhaltige Entwicklung ; Entwicklungshilfe ; Internationale Umweltpolitik ; Umweltpolitik ; Wirkungsanalyse ; OECD-Staaten ; Agriculture and Food ; Environment ; Electronic books ; OECD ; Nachhaltigkeit ; Umweltschutz ; Geschichte 1992-2003
    Abstract: This publication summarises the lessons learned from the 30 country reviews of sustainable development that have been published since 2002 as part of OECD Economic Surveys. It also examines the concrete action that countries have taken to promote sustainable development while concentrating on the results that have been achieved and the efficiency of achieving the results. The publication focuses on major policy areas including the improvement of environmental policies, raising living standards in developing countries, and ensuring sustainable retirement income policies. Numerous tables provide detailed data and sustainable development indicators that have been used to gauge performance and assess costs.
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  • 41
    Online Resource
    Online Resource
    Paris : OECD Publishing and European Conference of Ministers of Transport
    ISBN: 9789264008564
    Language: English
    Pages: Online-Ressource (116 p.)
    Parallel Title: Print version Economic Evaluation of Long-Life Pavements : Phase 1
    DDC: 388.1/1
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    Keywords: Electronic books ; Straßenbaustoff ; Straßenoberbau ; Langlebigkeit ; Bewertung
    Abstract: In many nations with mature road networks, new road construction typically accounts for around 50% of the road budget. Much of the remainder of national road budgets is spent on maintenance and rehabilitation of existing roads. Current road construction methods and materials contribute to this outcome
    Description / Table of Contents: Preliminaries; Foreword; ABSTRACT; Contents; Executive Summary; Chapter 1 Introduction; Chapter 2 Traditional Pavements for High traffic Roads; Chapter 3 Evaluation Frameworks; Chapter 4 Economic Feasibility of Long life Pavement Surfacing; Chapter 5 Next generation Pavements for High traffic Highways; Surface Layer and Guidelines for the Assessment of Candidate Solutions; Chapter 7 Summary and Conclusions; Annex A Questionnaire Flexible Pavements; Annex B Whole life Cost Cycle Models Considered; Annex C Application of HDM 4 Model; Annex D PASI Model Data Input and Results
    Description / Table of Contents: Annex E List of Working Group MembersGlossary;
    Note: Description based upon print version of record
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  • 42
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264010598
    Language: English
    Pages: Online-Ressource (360 p.)
    Edition: Online-Ausg. 2010 Electronic reproduction
    Parallel Title: Print version Public Sector Integrity : A Framework for Assessment
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    Keywords: Electronic books ; Öffentlicher Sektor ; Staatskunst ; Integrität ; Förderung ; Korruption ; Prävention ; Bewertung ; Methode
    Abstract: This assessment framework for public sector integrity provides policy makers and managers with a pioneering roadmap to design and organise sound assessments in specific public organisations and sectors. It includes practical checklists, decision-making tools and options for methodologies based on good practices. At a time when governments are increasingly required to assess pro-integrity and corruption prevention measures, this report provides a unique inventory of methods and solutions used world wide for crafting well-designed assessments. Selected case studies give more details on rece
    Description / Table of Contents: Foreword; Table of Contents; Executive Summary; Part I. Integrity and Corruption Prevention Measures in the Public Service: Towards an Assessment Framework; Introduction; What is an assessment framework?; Notes; Step 1. Defining the purpose: Why Assess integrity and corruption prevention measures?; Step 2. Selecting the subject: What do decision-makers want to assess?; Step 3. Planning and organising the assessment: Who will assess?; Step 4. Agreeing on methodology: How to assess; Step 5. Ensuring impact: How are assessment results integrated into the policy cycle?
    Description / Table of Contents: Annex I.A1. Elements of the Ethics InfrastructureAnnex I.A2. Setting Criteria for Assessing Integrity and Corruption Prevention Policy Measures; Annex I.A3. Balancing Complexity with the Imperative to Act; Annex I.A4. Glossary; Part II. Assessment Strategies and Practices for Integrity and Anti-corruption Measures: A Comparative Overview; Introduction; Integrity framework; Measuring the impact of preventative systems; Performance assessment; Codes of conduct; Transparency systems; Training systems; Communication strategies; Counselling; Whistleblower hotlines and help lines
    Description / Table of Contents: Co-ordinating ethics bodiesReport cards; Conclusion; Recommendations; Notes; Part III. The Experiences of OECD Countries; Review on Assessing Effectiveness of Integrity and Anti-corruption Measures in the Korean Public Service; Evaluating the Effectiveness of Measures to Prevent and Combat Corruption in France; Developing Policy Assessment Measures for Integrity and Corruption Prevention Activities: The Australian Experience; Values to be Part of the Daily Job: The Finnish Experience;
    Note: Description based upon print version of record , Electronic reproduction
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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264015760
    Language: English
    Pages: Online-Ressource (148 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. La réaffectation des ressources ; Le rôle des institutions budgétaires
    Parallel Title: Erscheint auch als Kraan, Dirk-Jan, 1947 - Reallocation
    DDC: 336.0124
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    Keywords: Öffentliche Finanzen ; Öffentlicher Haushalt ; Haushaltskonsolidierung ; OECD-Staaten ; Governance ; Electronic books ; OECD ; Öffentlicher Haushalt ; Öffentliche Ausgaben ; Änderung
    Abstract: At a time when public expenditure is undergoing change to accommodate new needs, this report studies the impact of four institutions of the budget process upon re-allocation: medium-term expenditure frameworks, rules of budgetary discipline, the Minister of finance, and programme review. It develops a micro-economic classification of public expenditures and gives insight into the shifting pattern of central government expenditure in the last 20 years in 12 selected OECD countries on the basis of that classification.
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  • 44
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264007222
    Language: English
    Pages: Online-Ressource (164 p.)
    Series Statement: OECD Tax Policy Studies no.10
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als E-commerce
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    Keywords: Electronic Commerce ; Unternehmensbesteuerung ; Verrechnungspreis ; Lieferantenmanagement ; Taxation ; Science and Technology ; OECD ; Gewinn ; Verrechnungspreis ; Steuerrecht ; Electronic Commerce
    Abstract: The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has particular implications for applying transfer pricing methods and for taxing business profits. This book presents a two-part look at existing OECD positions on these issues. Part I of this edition analyses e-commerce transfer pricing in the context of four business models: automated electronic transactions; online auctions for customer-to-customer and business-to-business sales; subsidiary-to-parent web hosting arrangements; and computerised transactions for airline reservations. The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the arm’s length principle to transfer pricing methods.Given the fact patterns of the four business models, Part I assesses how appropriate this guidance is to the issues raised by e-commerce. Part II of this edition examines the current OECD Model Tax Convention treaty rules for taxing business profits. It studies whether the existing rules are capable of dealing with the new reality of e-commerce in a fair and effective manner and whether it could be possible to find better alternatives.
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  • 45
    ISBN: 9789264009172
    Language: English
    Pages: Online-Ressource (292 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Regional integration in the Asia Pacific
    DDC: 320.549
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    Keywords: Regionale Wirtschaftsintegration ; Internationale Wirtschaftsbeziehungen ; Internationale Wirtschaft ; Umweltpolitik ; Luftverkehr ; Luftverkehrspolitik ; Asiatisch-pazifischer Raum ; Wirtschaftspolitik ; Wirtschaftskooperation ; Regionale Kooperation ; Wirtschaftliche Integration ; Branche ; Sektorale Strukturpolitik ; Außenhandel ; Governance ; Asien ; Ozeanien ; Electronic books
    Abstract: This report, published by the OECD's International Futures Programme in co-operation with the Bob Hawke Prime Ministerial Centre in Australia, aims to stimulate informed debate about the main integration issues facing the Asia-Pacific region in the decades ahead. It examines such issues as how the region compares to other regions of the world in terms of economic and political integration; regional co-operation on trade, investment and environment; and security and transportation concerns. The book concludes with Mike Moore's "Reflections on Asia Pacific Integration".
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264021099
    Language: English
    Pages: Online-Ressource (147 p.)
    Series Statement: Ageing and Employment Policies/Vieillissement et politiques de l'emploi
    Parallel Title: Print version Japan
    DDC: 331.398
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    Keywords: Electronic books ; Japan ; Bevölkerungsentwicklung ; Älterer Arbeitnehmer ; Beschäftigungsplan ; Arbeitsmarktpolitik ; Rentenversicherung ; Reform
    Abstract: In the face of rapid population ageing and the trend towards early retirement, there is a need to promote better employment opportunities for older people. Much has been said about the need for reform of old-age pensions and early retirement schemes but this may not be sufficient to raise employment rates for older people significantly or to reduce the future risk of labour shortages
    Description / Table of Contents: Preliminaries; FOREWORD; CONTENTS; EXECUTIVE SUMMARY; INTRODUCTION; Chapter 1 THE CHALLENGE AHEAD; Chapter 2 THE CURRENT LABOUR MARKET SITUATION; Chapter 3 STRIKING THE RIGHT BALANCE INCOME SUPPORT FOR OLDER PEOPLE AND WORK INCENTIVES; Chapter 4 ENCOURAGING EMPLOYERS TO RETAIN OLDER WORKERS LONGER; Chapter 5 BETTER ACCESS TO BETTER JOBS;
    Note: Description based upon print version of record
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264015036
    Language: English
    Pages: Online-Ressource (192 p.)
    Parallel Title: Druckausg.
    DDC: 363.738/746/09177
    RVK:
    Keywords: Environment ; Industry and Services ; Electronic books
    Abstract: The search for cost-effective environmental policy measures has led to an increase in the use of tradeable permit systems. This publication offers valuable lessons for applying tradeable permits and provides links between policy evaluation and policy making general. It is for government officials responsible for the implementation and reform of tradeable permit systems, researchers concerned with their analysis and evaluation, and other stakeholders interested in the more general issues associated with environmental policy design and evaluation.
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  • 48
    ISBN: 9789264016408
    Language: English
    Pages: Online-Ressource (162 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Échanges et migrations ; Pour une main d'oeuvre mobile à l'échelle mondiale
    DDC: 331.12791
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    Keywords: Social Issues/Migration/Health ; Trade ; Electronic books
    Abstract: Building on a recent groundbreaking OECD/IOM/World Bank seminar which brought together over 300 trade and migration officials, this book examines the main issues in the current debate on trade and migration as they relate to mode 4 and the current WTO services negotiations. It also explores possible ways forward for building greater understanding between the trade and migration policy communities on this important and timely issue, and seeks ways to unleash the potential of the temporary movement of service suppliers to bring significant gains to developed and developing countries alike.
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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264020450
    Language: English
    Pages: Online-Ressource (126 p.)
    Series Statement: Ageing and Employment Policies/Vieillissement et politiques de l'emploi
    Parallel Title: Print version Norway
    DDC: 658.300846
    RVK:
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    Keywords: Electronic books ; Norwegen ; Älterer Arbeitnehmer ; Beschäftigungspolitik
    Abstract: In the face of rapid population ageing and the trend towards early retirement, there is a need to promote better employment opportunities for older people. Much has been said about the need for reform of old-age pensions and early retirement schemes but this may not be sufficient to raise employment rates for older people significantly or to reduce the future risk of labour shortages
    Description / Table of Contents: Preliminaries; CONTENTS; EXECUTIVE SUMMARY AND RECOMMENDATIONS; INTRODUCTION; Chapter 1 THE CHALLENGE AHEAD; Chapter 2 THE CURRENT LABOUR MARKET SITUATION OF OLDER WORKERS; Chapter 3 PROTECTING PEOPLE WHILE ENHANCING WORK INCENTIVES; Chapter 4 ENCOURAGING EMPLOYERS TO RETAIN AND HIRE OLDER PEOPLE; Chapter 5 STRENGTHENING EMPLOYABILITY; Chapter 6 MOBILISING LABOUR SUPPLY MORE GENERALLY; BIBLIOGRAPHY;
    Note: Description based upon print version of record
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  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264020306
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: Ageing and Employment Policies/Vieillissement et politiques de l'emploi
    Parallel Title: Print version Finland
    DDC: 344.01398
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    Keywords: Electronic books ; Finnland ; Älterer Arbeitnehmer ; Arbeitsmarkt ; Arbeitspolitik ; Rentenversicherung
    Abstract: In the face of rapid population ageing and the trend towards early retirement, there is a need to promote better employment opportunities for older people. Much has been said about the need for reform of old-age pensions and early retirement schemes but this may not be sufficient to raise employment rates for older people significantly or to reduce the future risk of labour shortages
    Description / Table of Contents: Preliminaries; FOREWORD; CONTENTS; EXECUTIVE SUMMARY AND RECOMMENDATIONS; INTRODUCTION; Chapter 1 THE CHALLENGE AHEAD; Chapter 2 THE CURRENT LABOUR MARKET SITUATION OF OLDER WORKERS; Chapter 3 STRIKING THE RIGHT BALANCE INCOME SUPPORT FOR OLDER PEOPLE AND WORK INCENTIVES; Chapter 4 CHANGING EMPLOYER PRACTICES IN REGARD TO OLDER WORKERS; Chapter 5 BETTER ACCESS TO BETTER JOBS; Chapter 6 A GENERAL FRAMEWORK FOR THE FUTURE; BIBLIOGRAPHY;
    Note: Description based upon print version of record
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  • 51
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264105812
    Language: English
    Pages: Online-Ressource (344 p.)
    Parallel Title: Druckausg.
    DDC: 331.2522
    RVK:
    Keywords: Finance and Investment ; Social Issues/Migration/Health ; Konferenzschrift 2002 ; Electronic books ; OECD ; Mitgliedsstaaten ; Altersversorgung ; Reform ; Osteuropa ; Rentenreform
    Abstract: This conference proceedings provided an opportunity for experts to compare public pension reform efforts in Central and Eastern Europe with those in other OECD countries. It looks at the reasons for pension reform, policy choices and constraints, the well-being of older people and distributional consequences of pension reform, and implementation of pension reform proposals.
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  • 52
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264016613
    Language: English
    Pages: Online-Ressource (119 p.)
    Series Statement: Ageing and Employment Policies/Vieillissement et politiques de l'emploi
    Parallel Title: Print version Czech Republic
    DDC: 361.9437
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    Keywords: Electronic books ; Tschechoslowakei ; Beschäftigungspolitik ; Älterer Arbeitnehmer
    Abstract: In the face of rapid population ageing and the trend towards early retirement, there is a need to promote better employment opportunities for older people. Much has been said about the need for reform of old-age pensions and early retirement schemes but this may not be sufficient to raise employment rates for older people significantly or to reduce the future risk of labour shortages
    Description / Table of Contents: Preliminaries; FOREWORD; EXECUTIVE SUMMARY AND RECOMMENDATIONS; Chapter 1 THE CHALLENGE AHEAD; Chapter 2 CURRENT LABOUR MARKET SITUATION OF OLDER WORKERS; Chapter 3 PROTECTING PEOPLE WHILE ENHANCING WORK INCENTIVES THE ROLE OF THE WELFARE SYSTEM; Chapter 4 REMOVING BARRIERS FACING EMPLOYERS; Chapter 5 HELPING OLDER WORKERS TO FIND JOBS AND TO CONTINUE WORKING; Chapter 6 CREATING GREATER EMPLOYMENT OPPORTUNITIES FOR ALL; BIBLIOGRAPHY;
    Note: Description based upon print version of record
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  • 53
    ISBN: 9789264108684
    Language: English
    Pages: Online-Ressource (252 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Migration et emploi ; Les accords bilatéraux à la croisée des chemins
    Parallel Title: Elektronische Reproduktion von Migration for employment
    DDC: 331.6/2/094
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    Keywords: Arbeitsmigranten ; Personalbeschaffung ; Internationales Abkommen ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Konferenzschrift ; Konferenzschrift ; Electronic books ; Konferenzschrift ; Electronic books ; OECD ; Ausländischer Arbeitnehmer ; Migration
    Abstract: This report opens with an overview of bilateral agreements and other forms of labour recruitment of foreigners in several OECD countries (Czech Republic, France, Germany, Ireland, Italy, Poland, Switzerland, United Kingdom and United States) as well as in the Philippines and Romania.  It then has a series of chapters describing the management and implementation of these practices and analysing the impact of these agreements on labour markets, economic development and migration policies of both sending and receiving countries.  It also examines the prospects for this type of migration. The Annex lists the principal agreements signed by OECD countries, by type of recruitment scheme (e.g. seasonal, contract workers, trainees and guest workers).
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  • 54
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264105270
    Language: English
    Pages: Online-Ressource (300 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Economic Aspects of Extended Producer Responsibility; (Chinese version)
    DDC: 650.107
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    Keywords: Environment ; Governance ; Industry and Services ; Electronic books
    Abstract: Extended Producer Responsibility (EPR), a policy approach in which the responsibility of the waste from a consumer good is extended back up to the producer of the good, is developing and expanding in OECD countries. Governments find that these schemes can provide a new and flexible approach to reduce the upward trend of waste from consumer products. To address these issues, OECD organised a workshop in December 2002, which was hosted by the Japanese Ministry of Environment, in Tokyo. This book contains selected papers presented at this workshop.
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  • 55
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264015104
    Language: English
    Pages: Online-Ressource (206 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Qualité et reconnaissance des diplômes de l'enseignement supérieur ; Un défi international
    DDC: 378.2
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    Keywords: Education ; Aufsatzsammlung ; Electronic books ; OECD ; Mitgliedsstaaten ; Qualitätssicherung ; Qualifikation ; Ausbildung ; Anerkennung ; Grenzüberschreitende Kooperation ; Hochschulbildung ; Grenzüberschreitende Kooperation
    Abstract: With rapid growth in cross-border education and developments such as e-learning, for-profit providers, and remote campuses challenging accreditation frameworks, this book examines the situation in Canada, the United States, Europe, Australia, and Japan with a view towards working with UNESCO on a set of guidelines on quality provision in cross-border higher education.
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264018624
    Language: English
    Pages: Online-Ressource (182 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Manuel pour la création de marchés de la biodiversité ; Principaux enjeux
    DDC: 333.95/16
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    Keywords: Environment ; Electronic books
    Abstract: Striking the right balance between the conservation/sustainable use and the loss of biodiversity requires accounting for all the impacts of its destruction. Weighing the loss against any potential benefits will ensure that the social, as well as economic, well-being of everyone are at the best levels possible. Market-based economic systems have the potential to ensure that such a balancing occurs, but require that all the impacts of its loss, or use, have been fully internalised into market transactions. This book shows how public policy in the form of market creation can be used to internalise the loss of biodiversity. It promotes the use of markets to ensure that our collective preferences for conservation and sustainable use are reflected in economic outcomes.
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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264106642
    Language: English
    Pages: Online-Ressource (186 p.)
    Parallel Title: Druckausg.
    DDC: 388
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    Keywords: Environment ; Transport ; Electronic books
    Abstract: Progress towards Environmentally Sustainable Transport (EST) will require widespread acceptance of this need and a mix of measures designed to achieve the necessary changes to overcome these barriers. Some of the measures will be hard measures, which include taxes, emission standards, speed limits, and other fiscal and regulatory instruments. Others will be soft, such as the provision of information and the use of communication strategies and educational techniques. The book examines the measures needed.
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  • 58
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264018129
    Language: English
    Pages: Online-Ressource (146 p)
    Parallel Title: Druckausg.
    DDC: 338.47374
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    Keywords: Education ; Finance and Investment ; Electronic books ; Lebenslanges Lernen ; Bildungsfinanzierung
    Abstract: This book identifies important economic barriers to expanded investment in lifelong learning, describes outlines financial strategies for addressing them, and reviews recent experience with various co-financing schemes. It includes country-by-country reports on innovative co-financing arrangements for lifelong learning.
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  • 59
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264015609
    Language: English
    Pages: Online-Ressource (332 p.) , ill.
    Series Statement: The OECD Health Project
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Vers des systèmes de santé plus performants ; études thématiques
    DDC: 362.1/094
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    Keywords: Finance and Investment ; Social Issues/Migration/Health ; Electronic books
    Abstract: This series of seven policy studies were the source material for the synthesis report of The OECD Health Project, Towards High-Performing Health Systems. They cover lessons from experience in health system reform, improving the technical quality of health care, income-related inequality in health care, matching supply with demand for physicians and nurses, excessive waiting times, costs and benefits of private health insurance, and ageing-related spending projections.
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  • 60
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264105942
    Language: English
    Pages: Online-Ressource (224 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. La tarification de l'accès dans le secteur des télécommunications
    DDC: 384
    RVK:
    Keywords: Governance ; Science and Technology ; Industry and Services ; Electronic books
    Abstract: This report addresses an issue which arises in virtually every public utility industry – the regulation of access to essential facilities. The regulation of the terms and conditions under which competing firms have access to essential inputs provided by rivals has become the single biggest issue facing regulators of public utility industries. Development of competition and the success of liberalisation often depend on the access terms and conditions chosen, and public policy interest in getting these terms and conditions right is important. Prepared by the OECD’s Competition Committee, this report focuses on the telecommunications industry and seeks to deepen the understanding of access regulation. Access issues are not easy issues for regulators and competition policy-makers - they can be both difficult technically and the source of noisy disputes in practice. By bringing together theory and practice, this report seeks to help regulators and policy-makers learn from OECD experience to achieve efficient and competitive outcomes.
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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264199811
    Language: English
    Pages: Online-Ressource (48 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.8
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Utilisation de données micro-économiques pour évaluer les taux moyens d'imposition
    DDC: 336.29309177
    RVK:
    Keywords: Taxation OECD countries ; Taxation OECD countries ; Rates and tables ; Taxation ; Einkommensteuer ; Körperschaftsteuer ; Steuersatz ; Bewertung ; Steuerzahler ; Steuerquote
    Abstract: This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results. The analysis emphases the importance of matching taxpayer-level information to income flows, and notes difficulties in interpreting tax rates that average over all taxpayers. It also illustrates the importance of loss adjustments in measuring effective tax rates on capital income, and reports evidence of significant variation in corporate average tax rates by sector and firm asset size.
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264101258
    Language: English
    Pages: Online-Ressource (64 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les ententes injustifiables ; Progrès récents et défis futurs
    DDC: 338.87
    RVK:
    Keywords: Governance ; Industry and Services ; Electronic books ; OECD ; Kartellrecht
    Abstract: A probing report on the harm caused by hard-core cartels, on progress made in combating them, and on the challenges that lie ahead. Since adoption of its 1998 recommendation on effective action against hard-core cartels, the OECD has been leading an international effort to restrict their activities. This report reviews progress in combating hard-core cartels notably through strengthened sanctions against companies and individuals. It also quantifies the harm cartels cause and identifies improved methods of investigation. Despite recent progress in several jurisdictions, much remains to be done and this report outlines and identifies the challenges that lie ahead.
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  • 63
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264100688
    Language: English
    Pages: Online-Ressource (264 p.) , ill.
    Series Statement: Cutting Red Tape
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. La simplification administrative dans les pays de l'OCDE
    DDC: 352.3/87/09177
    RVK:
    Keywords: Governance ; Science and Technology ; Industry and Services ; Electronic books ; OECD ; Mitgliedsstaaten ; Verwaltung ; Vereinfachung ; Internationaler Vergleich ; OECD ; Mitgliedsstaaten ; Verwaltungsreform ; Internationaler Vergleich
    Abstract: “Too much red tape” is a common complaint from businesses and citizens in OECD countries. This report analyses proven approaches commonly adopted by governments to reduce and streamline administrative procedures like one-stop shops (physical and electronic), simplification of permits and licence procedures, time limits for decision-making, methods to measure administrative burdens, regulatory-compliance assistance for small and medium-size companies, and increasing reliance on IT-based solutions.
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  • 64
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264103740
    Language: English
    Pages: Online-Ressource (161 p.)
    Parallel Title: Print version Governance of Public Research : Toward Better Practices
    DDC: 352.74
    RVK:
    RVK:
    Keywords: Electronic books ; OECD ; Staatliche Forschung ; Finanzierung ; Forschungspolitik ; Forschungseinrichtung ; Reform
    Abstract: Science systems in nearly all OECD countries have experienced increasing pressures for change. These pressures reflect new challenges that go beyond the important issue of ensuring sustained funding for the research enterprise as a whole. These challenges must be addressed in the broader perspective of the governance of public research in order to include wider concerns related to: the decision-making processes for priority setting; the allocation of funds to the public research sector; the management of research institutions and the assessment of their performance in terms of contribution
    Description / Table of Contents: Preliminaries; CONTENTS; Executive Summary; Chapter 1 Governing the Science System Challenges and Responses; Chapter 2 Structures of Science Systems; Chapter 3 Priority Setting Issues and Recent Trends; Chapter 4 Public Funding of R D Trends and Changes; Chapter 5 Management of Human Resources in R D;
    Note: Description based upon print version of record
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  • 65
    ISBN: 9789282103159
    Language: English
    Pages: Online-Ressource (116 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Cinquante ans de politique des transports ; Succès, échecs et nouveaux défis
    Parallel Title: Parallelausg. Fifty Years of Transport Policy (Russian version); Successes, Failures and New Challenges
    DDC: 388
    RVK:
    Keywords: Transport ; Konferenzschrift 2003 ; Electronic books ; Europa ; Verkehrspolitik
    Abstract: Transport policy may well have reached a turning point. New incentives, new pricing, and new instruments to better manage investment and demand are required. This publication outlines a number of strategic directions for transport policy in the coming years. It also contains a summary paper presented at the 87th ministerial session which also marked the ECMT 50th anniversary.
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  • 66
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264174979
    Language: English
    Pages: Online-Ressource (332 p.) , ill.
    Parallel Title: Druckausg.
    DDC: 331.763
    RVK:
    RVK:
    Keywords: Agriculture and Food ; Development ; Aufsatzsammlung ; Konferenzschrift 2002 ; Electronic books ; Agrarhandel ; Armut ; Agrarpolitik ; Agrarwelthandel ; Armut
    Abstract: How do trade liberalisation and rich-country farming policies affect the world’s poor? This publication focuses on that crucial question and underscores its urgency. One in five people worldwide live in extreme poverty with per capita income under a dollar a day. Two in three live in rural areas with farming the dominant source of income. Moreover, the poorest non-farm households spend a relatively large share of their budgets on food. Agricultural policy developments are thus vitally important to all poor people. How can agricultural trade reform serve their needs? What are the potential benefits and dangers of agricultural trade liberalisation? Deriving from the OECD’s on-going co-operation with non-member economies worldwide, this publication tackles various aspects of those fundamental questions on the linkage between farming and poverty.
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  • 67
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264102798
    Language: English
    Pages: Online-Ressource (72 p.) , ill.
    Parallel Title: Druckausg.
    DDC: 337
    RVK:
    Keywords: Trade ; Industry and Services ; Electronic books
    Abstract: This publication presents a synthesis of recent work of the OECD Joint Group on Trade and Competition focussing on the interface between these two policy domains against the backdrop of an increasingly globalised economy. A Global Forum hold on May 2003 presented an occasion to explore some of the complex issues arising at the trade and competition interface. It also contains a report of those discussions prepared by Dr. Simon Evenett of the World Trade Institute. This book is structured around a number of key themes, including capacity building, combatting hard core cartels, co-operation between competition authorities and core principles for a multilateral framework.
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  • 68
    Online Resource
    Online Resource
    Paris : OECD Publishing and OECD Development Centre
    ISBN: 9789264101876
    Language: English
    Pages: Online-Ressource (136 p.)
    Series Statement: Development Centre Seminars
    Parallel Title: Print version Globalisation, Poverty and Inequality
    DDC: 330.94912
    RVK:
    Keywords: Electronic books ; Entwicklungsländer ; Globalisierung ; Auswirkung ; Soziale Ungleichheit ; Einkommensunterschied
    Abstract: This publication is based on an exceptional event which brought together civil society from the poor countries and OECD experts. The first-hand expertise of civil society is a priceless asset for understanding the everyday effects of economic change
    Description / Table of Contents: Preliminaries; Acknowledgements; Contents; Preface; 1. INTRODUCTION AND A THEORETICAL ORIENTATION; 2. REGIONAL PAPERS: AFRICA; 3. REGIONAL PAPERS: LATIN AMERICA; 4. REGIONAL PAPERS: EAST ASIA; 5. CONCLUDING REMARKS; APPENDICES;
    Note: Description based upon print version of record
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  • 69
    ISBN: 9789264104099
    Language: English
    Pages: Online-Ressource (148 p.)
    Parallel Title: Druckausg.
    DDC: 338.9/25/09177
    RVK:
    Keywords: Governance ; Industry and Services ; Electronic books
    Abstract: This report contributes to the dissemination of information on OECD privatisation methods and techniques. It primarily draws upon information that has accumulated during the course of the life of the OECD Privatisation Network and its outreach activity. It also uses information from the Advisory Group on Privatisation, from case examples and from member countries. This report focuses on the implementation aspects of privatisation in the OECD experience.
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  • 70
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264196766
    Language: English
    Pages: Online-Ressource (347 p.)
    Parallel Title: Print version Measuring Up : Improving Health System Performance in OECD Countries
    DDC: 362.1/094
    RVK:
    Keywords: Electronic books ; Gesundheitswesen ; Gesundheitspolitik ; Medizinische Versorgung ; Leistungsmessung ; Internationaler Vergleich
    Abstract: Proceedings of the Ottawa Conference, November 2001. How can we measure the performance of different health systems, and how can we use such information to support on-going health systems improvement? Those are the central questions addressed in this volume. Health policy makers have a growing interest in finding ways of encouraging health systems to improve their performance, where performance is measured against quality, efficiency or equity goals. Improving performance has the potential to reduce the tensions between rising demands and limited resources. There is also a growing demand for a
    Description / Table of Contents: Foreword; Acknowledgements; Table of Contents; Editor's Preface; References; Part I. Overview of Issues and Challenges; Chapter 1. Measuring Health System Performance: Problems and Opportunities in the Era of Assessment...; Chapter 2. Performance Measurement and Improvement in OECD Health Systems: Overview of Issues and Challenges; Part II. Performance Measurement and Performance Management from the Perspective of Various Actors...; Chapter 3. Improving Value for Money in the United Kingdom National Health Service: Performance Measurement...
    Description / Table of Contents: Chapter 4. Improving Accountability in a Decentralised System: A Swedish PerspectiveChapter 5. Providing Performance Information for Consumers: Experience from the United States; Chapter 6. Can a Tulip Become a Rose? The Dutch Route of Guided Self-Regulation Towards a Community-Based...; Chapter 7. Towards Integrated and Coherent Health Information Systems for Performance Monitoring: the Canadian...; Part III. Performance Measurement Activities at the International Level: How Can International Comparison...; Chapter 8. Opening the black box: whaT Can Be Learned from a Disease-Based Approach?
    Description / Table of Contents: Chapter 9. The Evolution of WHO's Approach to Health System Performance AssessmentChapter 10. Measuring and Improving Patients' Experiences: How Can we Make Health Care Systems Work...; Chapter 11. Equity in the Use of Physician Visits in OECD Countries: Has Equal Treatment for Equal Need Been...; Part IV. Best Practices in Measuring Different Dimensions of Health System Performance; Chapter 12. Measuring the Quality of Hospital Care: The State of the Art; Chapter 13. Measuring the Quality of Long-term Care in Institutional and Community Settings
    Description / Table of Contents: Chapter 14. Developing Composite Indicators for Assessing Health System EfficiencyPart IV. Applying Performance Indicators to Health System Improvement; Chapter 15. Applying Performance Indicators to Health System Improvement; Part VI. Summary and Conclusions; Chapter 16. Measuring Up: Lessons and Potential; Part VII. Ministerial Roundtable: Leadership, Successes and Challenges; Chapter 17. Measuring Health System Performance and the Impact on Political Decision-making: the Views...;
    Note: Description based upon print version of record
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  • 71
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264197091
    Language: English
    Pages: Online-Ressource (151 p.)
    Parallel Title: Print version Agriculture and Trade Liberalisation : Extending the Uruguay Round Agreement
    DDC: 382/.41
    RVK:
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    Keywords: Electronic books ; Agrarwelthandel
    Abstract: This report provides information on the average tariff levels and on the use of tariff-rate quotas, export subsidies and export credits by selected OECD countries for temperate-zone agricultural products. The implications of further liberalisation of the various instruments over the medium term are examined. The effects of further trade liberalisation of agricultural markets over the medium-term depend significantly on the modalities and prevailing market conditions against which the liberalisation scenarios are compared. On market access, although the largest impact on world prices is from ta
    Description / Table of Contents: Preamble; Part I. Tariff-rate quotas and tariffs in oecd agricultural markets: a forward-looking analysis; Summary; Introduction; The economics of TRQs; TRQs and fill rates; Tariffs; Empirical implementation; Scenarios; Differences between TRQBASE and BASELINE; Scenario results; Summary and conclusions; Annex I.A; Annex I.B; Notes; References; Part II. A forward-looking analysis of export subsidies in agriculture; Data from country notifications to the WTO; Summary of Aglink and the Outlook; Quantity controls or support prices; Results of the scenario; Key assumptions; Conclusions
    Description / Table of Contents: Annex. Implementation of the export subsidy scenario in AglinkPart III. An analysis of officially supported Export Credits in agriculture; Introduction; Use of export credits; Subsidy rate of export credits; How defaults can affect the subsidy rate; Importers and liquidity constraints; Other uses of export credits excluded from this study; Export credits in world agricultural product markets; Conclusions; Notes; Glossary; Annex. Method and Data used to Evaluate Export Credits; References;
    Note: Description based upon print version of record
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  • 72
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264199279
    Language: English
    Pages: Online-Ressource (225 p.)
    Parallel Title: Print version Foreign Direct Investment for Development : Maximising benefits, minimising costs
    DDC: 332.67/3/091724
    RVK:
    Keywords: Electronic books ; Direktinvestition ; Wirtschaftsentwicklung
    Abstract: Foreign direct investment (FDI) is an integral part of an open and effective international economic system and a major catalyst to development. Yet, the benefits of FDI do not accrue automatically and evenly across countries, sectors and local communities. National policies and the international investment architecture play an important part in attracting FDI to a larger number of developing countries. It is the responsibility of the host countries to put in place a transparent, broad and enabling investment policy environment and to reinforce the human and institutional potentials necessary f
    Description / Table of Contents: Foreword; Note by the editor; Table of contents; Overview; Summary and Conclusions; Chapter I. Introduction: The Complex Nature of FDI; Chapter II. Recent Trends in FDI; Chapter III. FDI and Growth; Chapter IV. FDI and Foreign Trade Linkages; Chapter V. FDI and Technology Transfer; Chapter VI. FDI and Human Capital Enhancement; Chapter VII. FDI, Market Structure and Competition; Chapter VIII. FDI and Enterprise Development; Chapter IX. Social and Environmental Consequences of FDI; Chapter X. Selected Policies for Attracting and Reaping the Benefits of FDI: Country Experiences; Bibliography;
    Note: Description based upon print version of record
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  • 73
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264197350
    Language: English
    Pages: Online-Ressource (102 p.)
    Parallel Title: Print version Fighting Hard-core Cartels : Harm, Effective Sanctions and Leniency Programmes
    DDC: 338.8/7
    RVK:
    Keywords: Electronic books ; OECD ; Kartell ; Bekämpfung ; Wettbewerbspolitik
    Abstract: Hard-core cartels are the most egregious violations of competition law. What are the most appropriate tools to fight them? . In this book, the OECD identifies an increasingly successful  "carrot-and-stick"  approach -  applying stiffer punishment for cartel operators and enhancing programmes aimed at rewarding cartel members who decide to defect and co-operate with the authorities.  This book contributes to the existing knowledge about the extent of cartels' overcharges and other harm  to businesses and consumers worldwide, and sheds light on new and eff
    Description / Table of Contents: Foreword; Table of Contents; Part I. Report on Leniency Programs to Fight Hard-core Cartels; Executive Summary; Overview; Leniency programs in Member countries; Aspects of information demanded; Other considerations; Elements of leniency; Practical considerations; Potential problems or issues; International co-operation and coordination among jurisdictions; Notes; Bibliography; Annexes and appendices; Part II. Report on the Nature and Impact of Hard Core Cartels and Sanctions Against Cartels Under National...; Executive Summary; I. Introduction; II. The nature and impact of cartels
    Description / Table of Contents: III. Sanctions available and applied in cartel casesIV. Optimal sanctions; Conclusions; Notes; Annex A. Selected Cartel Cases; Annex B. Available Sanctions for Hard Core Cartels; Annex C. Summary of Submissions on Cartel Enforcement by Non-member Invitees to the OECD Global Forum...; Part III. Recommendation of the Council concerning Effective Action Against Hard Core Cartels...; I. RECOMMENDS as follows to Governments of Member countries:; II. INSTRUCTS the Competition Law and Policy Committee
    Description / Table of Contents: III. INVITES non-Member countries to associate themselves with this Recommendation and to implement it.
    Note: Description based upon print version of record
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  • 74
    Online Resource
    Online Resource
    Paris : OECD Publishing and OECD Development Centre
    ISBN: 9789264198913
    Language: English
    Pages: Online-Ressource (291 p.)
    Series Statement: Development Centre Studies
    Parallel Title: Print version Development is back
    DDC: 338.9
    RVK:
    RVK:
    Keywords: Electronic books ; Entwicklungshilfe
    Abstract: Achieving the economic development of poor countries remains, even in the third millennium, a formidable challenge which increasingly preoccupies OECD countries. The Organisation's Development Centre was founded in 1962 as one means to study and to try to confront the problems of comparative development and to relate them to experiences in the more advanced economies. This book provides a compendium of that experience and looks forward to future policies and strategies which might provide some solutions to the problems facing developing countries. Some reflections are also included on a remark
    Description / Table of Contents: Foreword; CONTENTS; Preface; Chapter 1 The Development of the Centre; PART ONE: ANALYTICAL TOPICS; Chapter 2 The West and the Rest in the International Economic Order; Chapter 3 Growth in Theory and in Practice; Chapter 4 Convergence Clubs and Underdevelopment Traps; Chapter 5 Sustainable Development; Chapter 6 Globalisation and Poverty; Chapter 7 The Changing Role of the Firm in Development; Chapter 8 State-owned Enterprises in Development Privatisation and Beyond; Chapter 9 Trade and Investment Liberalisation; Chapter 10 Governing Financial Globalisation
    Description / Table of Contents: Chapter 11 Civil Society and DevelopmentChapter 12 The Developmental Challenge; PART TWO: PERSONAL PERSPECTIVES; Chapter 13 Origins of the Development Centre; Chapter 14 A Personal Account; Chapter 15 The Origins and Early Years of the Centre: A Personal Perspective Angus Maddison; Chapter 16 The Centre since the 1960s; Chapter 17 Remarks on the Occasion of the 40th Anniversary; Chapter 18 The Development Centre in the World of Ideas; Chapter 19 Thoughts on the Role of the Development Centre within the OECD; Chapter 20 On "The West and the Rest"
    Description / Table of Contents: Chapter 21 Development with a Big D: A 21st Century Mission for the OECD?Postscriptum; Contributors;
    Note: Description based upon print version of record
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  • 75
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264196780
    Language: English
    Pages: Online-Ressource (67 p.)
    Parallel Title: Print version Strategies to Reduce Greenhouse Gas Emissions from Road Transport : Analytical Methods
    DDC: 363.738/746/094
    RVK:
    RVK:
    Keywords: Electronic books ; Straßengüterverkehr ; Treibhausgas ; Reduktion ; Analytische Methode
    Abstract: Road transport accounts for approximately 80% of CO2 emissions emanating from transport, which corresponds to more than 20% of total emissions. This clearly has enormous implications for global climate change. What are the measures and strategies already taken by OECD countries to reduce or stabilise greenhouse gases from road transport? What frameworks exist to evaluate the impact and efficiency of these measures and strategies? And how effective are they?. With the continued growth forecast in car ownership and distance travelled, what are the expected trends in CO2 emissions and their conse
    Description / Table of Contents: Foreword; Abstract ITRD No. E109210; Table of Contents; Executive Summary; Conclusions and Recommendations; Chapter 1. Introduction; Chapter 2. Recent Trends in CO2 Emissions from Road Transport; Chapter 3. Policies and Measures to Reduce CO2 Emissions from Transport; Chapter 4. Assessment and Modelling Methods: an Evaluation Framework; Chapter 5. Future Trends in CO2 Emissions and Technological Improvements; Annex A. list of participants; Appendix A. UN Framework Convention on Climate Change; Appendix B;
    Note: Description based upon print version of record
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  • 76
    Online Resource
    Online Resource
    Paris : OECD Publishing and European Conference of Ministers of Transport
    ISBN: 9789282113684
    Language: English
    Pages: Online-Ressource (74 p.)
    Parallel Title: Print version Implementing Sustainable Urban Travel Policies : Final Report
    DDC: 388.4/094
    RVK:
    Keywords: Electronic books ; Stadtverkehr ; Verkehrspolitik ; Internationaler Vergleich ; Verkehrsplanung ; Umweltverträglichkeit
    Abstract: There is widespread agreement that in order to bring about sustainable travel in urban areas, flexible, integrated policy packages are needed that send the right signals to urban land use and transport markets. The project on Implementing Sustainable Urban Travel Policies conducted by the ECMT has shown that actually implementing integrated policy packages for sustainable urban travel is easier said than done for a great number of cities in ECMT and OECD countries. While in most countries, urban land use and travel policies are defined and implemented at the local or regional levels, there is
    Description / Table of Contents: Foreword; Acknowledgements; Table of Contents; Chapter 1. Introduction; Chapter 2. Trends in Urban Travel and Land Use and their Impacts; Chapter 3. National Policy Responses to Urban Travel Problems; Chapter 4. Challenges to Implementing Sustainable Travel Policies in Urban Areas; Chapter 5. Recommendations for National Governments on Improving Implementation of Sustainable Urban Travel...; Chapter 6. Conclusions; Notes; List of References; Annex I. Methodology of the ECMT-OECD Project "Implementing Sustainable Urban Travel Policies" (1998-2001); Annex II. Steering Group Members
    Description / Table of Contents: Recent and Forthcoming Documents and Publications
    Note: Description based upon print version of record
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  • 77
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264197312
    Language: English
    Pages: Online-Ressource (157 p.)
    Parallel Title: Print version Handbook of Biodiversity Valuation : A Guide for Policy Makers
    DDC: 300
    RVK:
    RVK:
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    Keywords: Electronic books ; Biodiversität ; Wirtschaftspolitik
    Abstract: All societies depend on biodiversity and biological resources, and policy makers are increasingly aware that development pressures are today generating unprecedented rates of biodiversity loss. The fact that biodiversity issues often receive low priority in policy decisions is at least in part due to problems involved in assessing its contribution to society -- these values defy easy description and quantification. What cannot be quantified, or is difficult to monitor and evaluate, is easy to disregard. The result is that biodiversity fails to compete on a level playing field in policy decisio
    Description / Table of Contents: CONTENTS; EXECUTIVE SUMMARY; I. INTRODUCTION; II. BIODIVERSITY LOSS AND BIODIVERSITY VALUE; III. VALUES AND DECISION-MAKING; IV. ELICITING VALUES: DELIBERATIVE AND INCLUSIONARYPROCEDURES; V. VALUES AND TIME; VI. ECONOMIC VALUES: THE BASICS; VII. ECONOMIC VALUATION METHODS BASED ON MARKETPRICES; VIII. STATED PREFERENCE METHODS; IX. ECONOMIC VALUATION: BENEFITS TRANSFER; X. BIODIVERSITY VALUES AND THE POLICY PROCESS; REFERENCES;
    Note: Description based upon print version of record
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  • 78
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264196001
    Language: English
    Pages: Online-Ressource (124 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Sécurité routière ; Quelle vision pour demain ?
    DDC: 363.12/5
    RVK:
    RVK:
    Keywords: Transport ; Electronic books ; OECD ; Verkehrssicherheit
    Abstract: Approximately 125 000 people die every year on the roads of OECD countries. In other words, one road crash victim dies every four minutes. The real tragedy is that, to a large extent, these crashes and the resultant deaths and injuries could be prevented. This report identifies and assesses "best practices" among road safety programmes in OECD countries. Emphasis is placed on those programmes that have been evaluated. In addition, the underlying criteria that influence the success or failure of these "best practices" are identified to facilitate the development of effective road safety policies in Member countries.
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  • 79
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264187474
    Language: English
    Pages: Online-Ressource (345 p.)
    Parallel Title: Print version Governance for Sustainable Development : Five OECD Case Studies
    DDC: 338.9/27
    RVK:
    Keywords: Electronic books ; Umweltpolitik ; Nachhaltigkeit ; Internationaler Vergleich
    Abstract: This publication presents five governmental experiments aimed at promoting sustainable development in Canada, Germany, Japan, the Netherlands and the United Kingdom. These countries were selected on the basis of their diversity in terms of size and natural conditions. They also display a variety of economic, environmental and social conditions and cultural patterns. The five case studies illustrate specific institutional and decision-making efforts to adapt governance frameworks in order to respond to sustainable development challenges. The country studies are introduced by an analytical secti
    Description / Table of Contents: Foreword; Table of Contents; Improving Governance for Sustainable Development: Learning from Experience in Five OECD Countries...; Canada; Germany; Japan; The Netherlands; United Kingdom;
    Note: Description based upon print version of record
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  • 80
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264175518
    Language: English
    Pages: Online-Ressource (196 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. La demande de trafic routier ; Relever le défi
    DDC: 380
    RVK:
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    Keywords: Transport ; Electronic books ; OECD ; Reiseverkehr ; Straße ; Verbesserung
    Abstract: While Man conquered outer space in the 20th century, surface transportation congestion remains a vexing challenge for OECD metropolitan cities in the new Millennium. What strategies, programmes and services have recently been implemented to reduce travel demand and improve traffic conditions? This report provides case studies and examples that demonstrate successful approaches to grappling with gridlock around the globe.
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  • 81
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264194465
    Language: English
    Pages: Online-Ressource (100 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Dynamiser les systèmes nationaux d'innovation
    DDC: 338/.064
    RVK:
    Keywords: Science and Technology ; Industry and Services ; Electronic books ; OECD ; Technologiepolitik ; Innovation
    Abstract: Promoting innovation requires innovative government policy. Innovation through the creation, diffusion and use of knowledge has become a key driver of economic growth and provides part of the response to many new societal challenges. However, the determinants of innovation performance have changed in a globalising, knowledge-based economy. Government policy to boost innovation performance must be adapted accordingly, based on a sound conceptual framework. Synthesising the results of a multi-year OECD project on national innovation systems (NIS), this publication demonstrates how the NIS approach can be implemented in designing and implementing more efficient technology and innovation policies.
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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264176171
    Language: English
    Pages: Online-Ressource (225 p.) , ill.
    Series Statement: Development Centre Seminars
    Parallel Title: Druckausg. Technology and poverty reduction in Asia and the Pacific
    Parallel Title: Parallelausg. Technologie et lutte contre la pauvreté en Asie et dans le Pacifique
    DDC: 339.46095
    RVK:
    Keywords: Armutsbekämpfung ; Entwicklungspolitik ; Technischer Fortschritt ; Biotechnologie ; Informationstechnik ; Asiatisch-pazifischer Raum ; Armut ; Bekämpfung ; Technischer Fortschritt ; Entwicklungspolitik ; Technologiepolitik ; Development ; Science and Technology ; Asien ; Pazifischer Raum ; Irland ; Portugal ; Thailand ; China ; Aufsatzsammlung ; Konferenzschrift ; Electronic books ; Asiatisch-Pazifischer Raum ; Armut ; Bekämpfung ; Technologie
    Abstract: Poverty reduction remains a major development challenge in much of Asia and the Pacific. Historically, technology has played a central role in raising living standards across the region, including those of the poor. The Green Revolution and various innovations of modern medicine and public health have been instrumental in improving nutrition, health, and livelihoods of millions of poor people. Yet, the pace of improvement from these sources appears to have slowed, and new technological impetus — as well as improved policies and institutions — are needed to address the persistent poverty problem in some regions and among some social groups. Agricultural and medical biotechnology hold tremendous promise but also bring with them new risks and concerns that need to be addressed before their full potential can be realised. New information technologies are only beginning to diffuse widely in developing Asia and the Pacific, but ultimately these too can have profound impacts on the lives of the poor, empowering them with access to information that once was the preserve of the privileged few.
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  • 83
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264193529
    Language: English
    Pages: Online-Ressource (152 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Investissements en infrastructure de transport et développement régional
    DDC: 300
    RVK:
    Keywords: Urban, Rural and Regional Development ; Transport ; Electronic books ; Transport ; Infrastrukturinvestition ; Effizienz ; Transport ; Infrastrukturinvestition ; Kosten-Nutzen-Analyse ; Transport ; Infrastrukturinvestition ; Regionalentwicklung
    Abstract: Decisions to invest in transport infrastructure projects require careful deliberation. Governments need evaluation methods to ensure that their scarce resources are allocated in a way that maximises their net return to society. How can the efficiency of allocating funds for transport infrastructure be improved? Is the widely-used approach of cost-benefit analysis appropriate? Does transport infrastructure investment have wider impacts on regional development which need to be taken into account in determining infrastructure investment priorities? Do we find evidence of such impacts in evaluations of major transport infrastructure projects? Which impacts might be included in future appraisal methods? Which impacts matter? How do evaluation frameworks match government policy objectives? This report provides insights into these key issues by analysing illustrative studies of the impacts of transport infrastructure investments.
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  • 84
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264175129
    Language: English
    Pages: Online-Ressource (148 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Transport intermodal de marchandises ; Une évaluation comparative
    DDC: 388.044068
    RVK:
    Keywords: Transport ; Electronic books ; OECD ; Kombinierter Verkehr ; Benchmarking
    Abstract: What is efficient intermodal freight transport? How are "best practices" to be found? What measures are being developed in OECD countries for assessing the relative efficiency of modes and modal combinations? What opportunities exist to improve complex intermodal transport chains? How are such opportunities identified and assessed? Today’s highly competitive global market calls for intermodal transport systems that meet industry’s expectations in efficiency and reliability as well as government’s sustainability expectations. While benchmarking is a tool for achieving such objectives, how are these benchmarking exercises best implemented? This report analyses illustrative benchmarking exercises to provide insights into these important questions.
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  • 85
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264176249
    Language: English
    Pages: Online-Ressource (172 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Pour des transports écologiquement viables ; Les mesures à prendre
    DDC: 388/.049 22
    RVK:
    RVK:
    RVK:
    Keywords: Environment ; Transport ; Electronic books ; Verkehr ; Umweltverträglichkeit ; Verkehrspolitik
    Abstract: Moving people and freight in an environmentally sustainable manner will be one of the biggest challenges of the 21st century. Overall, insufficient progress has been made so far towards achieving environmental sustainability for the transport sector. A new target-oriented approach is needed that places environment and health at the top of the policy agenda for transport and related sectors, at international, national and local levels. The OECD’s Working Group on Transport recently concluded a five-year work programme with the development of Guidelines for Environmentally Sustainable Transport (EST) and supporting analytical reports, endorsed by OECD Environment Ministers at their meeting in Paris on 16 May 2001.
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  • 86
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264196230
    Language: English
    Pages: Online-Ressource (300 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Le contrôle de la solvabilité des compagnies d'assurance ; Panorama des pays de l'OCDE
    DDC: 339.22
    RVK:
    Keywords: Finance and Investment ; Electronic books
    Abstract: This publication synthesises contributions made by the 30 OECD countries on national regulation of insurance solvency supervision, its practical organisation and the measures taken when difficulties arise. It also contains a comparative analysis of the various systems of solvency supervision set up in OECD countries.
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  • 87
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264194427
    Language: English
    Pages: Online-Ressource (216 p)
    Series Statement: Development Centre Seminars
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. L'intégration régionale en Afrique
    DDC: 337.1
    RVK:
    Keywords: Governance ; Development ; Electronic books ; Afrika ; Regionalwirtschaft ; Wirtschaftliche Integration
    Abstract: Regional integration and co-ordination are not a panacea but they could hold the key to African countries' long-awaited participation in the world economy. This was one of the conclusions of the second International Forum on African Perspectives, jointly organised by the African Development Bank and the OECD Development Centre in February 2001, at which OECD and African economists discussed the prospects for regional initiatives in Africa. While many other factors need to be taken into consideration, regional approaches -- provided they are accompanied by domestic reforms -- can present an effective response to globalisation. Indeed, given the isolation of the African countries from the world economy, regional initiatives may be the only sustainable solution to the economic, political and social challenges raised by globalisation.
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  • 88
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264171190
    Language: English
    Pages: Online-Ressource (52 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Logistique des transports ; Défis et solutions
    DDC: 388
    RVK:
    Keywords: Transport ; Industry and Services ; Electronic books ; Transport ; Logistik ; Internationalisierung
    Abstract: Globalisation and advances in information and communication technologies are reshaping the world’s trading patterns. Today’s internationally competitive businesses work through strategic, integrated global networks designed to deliver efficient and high-quality response to demands from anywhere in the world. This trend has given rise to the terms "global logistics" or "supply-chain management". In addition, growing environmental concerns require that logistics should not only be efficient; they should also contribute to sustainable development. The OECD TRILOG project aimed to provide insights into these key issues through an exchange of experiences relating to freight transport logistics in the Asia-Pacific, Europe and North American regions. This report attempts to identify constraints and address issues common to the three regions, and suggest possible solutions and approaches that could facilitate the development of policies to promote efficient and sustainable international logistics.
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  • 89
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264176188
    Language: English
    Pages: Online-Ressource (176 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Code de l'OCDE sur la libération des mouvements de capitaux ; Quarante années d'expérience
    DDC: 343/.03
    RVK:
    Keywords: Finance and Investment ; Electronic books
    Abstract: The OECD has actively promoted progressive liberalisation of current and capital account operations among its members for over 40 years. Since 1961, OECD countries have engaged in the opening of capital accounts, guided by the provisions and implementation procedures embodied in a unique multilateral instrument: the Code of Liberalisation of Capital Movements. While full freedom of capital movements was achieved by most OECD members more than a decade ago, and in some even earlier, new members (Korea, Mexico, Poland, the Czech Republic, Hungary and the Slovak Republic) have only recently attained the same level of liberalisation. This account of the accumulated OECD experience with capital account liberalisation provides timely and valuable reading for policy makers, academics and financial practitioners alike. Timely, as the debate on the pros and cons of external financial liberalisation by emerging markets is very active at the present juncture. Valuable, because the OECD experience clearly demonstrates the benefits of open capital accounts, as vouched for by the reluctance of its members to resort to restrictions on capital flows -- even in times of financial turmoil.
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  • 90
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264197374
    Language: English
    Pages: Online-Ressource (158 p.)
    Parallel Title: Print version Towards Sustainable Household Consumption? : Trends and Policies in OECD Countries
    DDC: 306.30941
    RVK:
    RVK:
    Keywords: Electronic books ; Electronic books ; Electronic books ; Privater Verbrauch ; Nachhaltigkeit ; Internationaler Vergleich
    Abstract: Making consumption patterns sustainable is a prerequisite to achieve the goal of sustainable development. Ten years after the 1992 Earth Summit in Rio de Janeiro, it is time to ask: are OECD countries moving towards sustainable consumption? What are the best policy options to effectively promote sustainable consumption?. This book provides a comprehensive analysis of household consumption patterns in five key areas: food, tourism-related travel, energy, water and waste generation. It brings together the various elements of household consumption that are necessary to better understand consumpti
    Description / Table of Contents: Foreword; Acknowledgements; Table of Contents; Executive Summary; Chapter 1. Introduction; Chapter 2. Household Consumption Trends and Environmental Impacts; Chapter 3. Driving Forces Behind Household Consumption; Chapter 4. Policies to Promote Sustainable Household Consumption; Chapter 5. Policy Recommendations and Unresolved Policy Questions; References; Annex. Monitoring Progress Towards more Sustainable Household Consumption Patterns;
    Note: Description based upon print version of record
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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264193659
    Language: English
    Pages: Online-Ressource (100 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les taxes liées à l'environnement dans les pays de l'OCDE ; Problèmes et stratégies
    DDC: 336.2/783337/09177
    RVK:
    RVK:
    Keywords: Environment ; Taxation ; OECD ; Mitgliedsstaaten ; Umweltsteuer
    Abstract: It is now widely recognised that a greater use of market based instruments is a key element of effective and economically efficient environmental policies, and an important framework condition for sustainable development. Hence, over the last decade, economic instruments have been playing a growing role in environmental policies of OECD countries. In this context, a distinctive feature is the increasing role of environmentally related taxes. All countries have introduced environmental taxes to a varying extent, and an increasing number of countries are implementing comprehensive green-tax reforms, while others are contemplating doing so. This report analyses current use of environmentally related taxes in OECD Member countries. Focus is given to their environmental effectiveness. The report identifies obstacles to a broader use of such taxes -- in particular the fear of loss of sectoral competitiveness -- and ways to overcome such problems.
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  • 92
    Online Resource
    Online Resource
    Paris : OECD Publishing and European Conference of Ministers of Transport
    ISBN: 9789282112717
    Language: English
    Pages: Online-Ressource (90 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Taxation efficiente des transports
    RVK:
    Keywords: Taxation ; Transport ; Verkehr ; Steuerbelastung ; Effizienz ; Internationaler Vergleich ; Transport ; Gebühr
    Abstract: How do taxes and charges for transport in, for example, France compare with those in Germany? Do hauliers in one country pay more than in the other, and what impact does this have on the profitability of haulage in each country? Is the impact of an increase in tax on diesel the same in each country or are differences in the taxation of labour more significant? Do these differences distort the international haulage market? This book provides a framework for international comparisons and discusses the economic principles for efficient systems of taxation. The work provides a basis for addressing the questions "what is the right level for transport taxes" and "what kinds of charges should be used".
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  • 93
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264195622
    Language: English
    Pages: Online-Ressource (84 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.5
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Ratios fiscaux ; Une étude critique
    Parallel Title: Parallelausg. Ratios fiscaux : Une étude critique
    DDC: 336.2/91
    RVK:
    Keywords: Taxation ; Steuerquote
    Abstract: Tax ratios derived using aggregate data - also known as implicit tax rates - have attracted increased attention from policymakers and analysts as a possible approach to measuring average effective tax rates on labour, capital, households, corporations and consumption. This study reports on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data (e.g., National Accounts and Revenue Statistics). To examine the robustness of previous studies on tax ratios, the existing indicators are re-calculated for an expanded sample of countries and over an extended time period, and the results are compared with those derived under an alternative suggested methodology. The work finds that most tax ratios reported in the literature suffer from a number of flaws, and highlights measurement problems that are much broader than discussed in the literature. The identification of substantial shortcomings with these measures is useful, given the interest in their use for policy purposes. The message of this study is that policymakers should be aware of the measurement problems underlying average tax rates based on aggregate data, should they be fielded to shape public policy debates.
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  • 94
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789282112786
    Language: English
    Pages: Online-Ressource (152 p.) , ill.
    Series Statement: ECMT Round Tables no.114
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les services réguliers interurbains d'autocars en Europe
    DDC: 375
    RVK:
    Keywords: Transport ; Konferenzschrift 1999 ; Electronic books ; Europa ; Omnibuslinienverkehr ; Internationaler Verkehr
    Abstract: Although deregulation is well under way in the transport sector, regular coach services are still largely regulated. Governments see them as potentially competing with rail transport services. However, in countries that have had some experience with deregulation the outcome has clearly been positive (except for local short-distance services). The Round Table began with a review of regular interurban coach services based on case studies in countries which had adopted an original approach. This report shows the industry in a totally new light. One of its main findings is that there is a specific market for customers that have no other means of transport. Opening up this market would benefit the most economically disadvantaged sectors of the population. But that is not the only lesson to be learned from this Round Table.
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  • 95
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264189324
    Language: English
    Pages: Online-Ressource (196 p.) , ill.
    Parallel Title: Druckausg.
    DDC: 300
    RVK:
    RVK:
    Keywords: Social Issues/Migration/Health ; Electronic books ; Europäische Union ; Erweiterung ; Einwanderungspolitik ; Osteuropa
    Abstract: What are the recent labour market developments and migration trends in Central and Eastern European Countries (CEECs)? What are the links between globalisation, migration and regional economic integration? What will be the impact of the EU-enlargement on migration movements and policies? This book shows that the migration flows within and from the CEECs are much more complex than a straightforward westward flow towards the European Union and North America. It then goes on to analyse the important role the CEECs may play as "buffer zone" between the current EU Member states and the other countries of Southern and Eastern Europe. Finally, it reveals what the prospective enlargement of the EU implies in terms of CEECs’ migration policies on such subjects as border control, the control of flows, labour migration, family-linked migrations, refugees and asylum seekers.
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  • 96
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264186002
    Language: English
    Pages: Online-Ressource (159 p.)
    Parallel Title: Print version Extended Producer Responsibility : A Guidance Manual for Governments
    DDC: 344.0462
    RVK:
    Keywords: Electronic books ; OECD ; Umweltbelastung ; Umweltpolitik ; Abfallbeseitigung ; Produzent ; Verantwortung
    Abstract: Municipal waste has increased 22 % per capita from 1980 to 1997. At the same time, the difficulty of siting new waste disposal facilities has increased. While major progress has been made to lessen the per capita generation of air and water pollution over the past decades, waste generation is still on the rise. Faced with the increase of waste, many governments have reviewed available policy options and concluded that placing the responsibility for the post-consumer phase of certain goods on producers could provide a means to relieve certain environmental pressures, arising from post-consumer
    Note: Description based upon print version of record
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264185883
    Language: English
    Pages: Online-Ressource (382 p.)
    Parallel Title: Print version Local Partnerships for Better Governance
    DDC: 352.0001
    RVK:
    Keywords: Electronic books ; Regionale Wirtschaftskooperation ; Regionale Kooperation
    Abstract: To better respond to a new set of concerns of the population and promote sustainable development, governments today actively seek a broad partnership with civil society and the private sector. Yet, it is at local and regional levels, closer to the problems and the individuals, that partnerships are most often formed. Partnerships are being established throughout OECD countries to tackle issues of economic development, employment, social cohesion and the quality of life. What all partnerships share is a common desire to improve governance -- how society collectively solves its problems and meet
    Description / Table of Contents: Foreword; Table of Contents; Part I. Lessons from the Partnership Experience; Introduction; Chapter 1. Governance Contexts and Management Frameworks; Chapter 2. Fostering Co-operation; Chapter 3. Designing a Strategy; Chapter 4. Implementing the Strategy; Chapter 5. Improving the Effectiveness of Partnerships: Recommendations; Summary and Conclusion; Part II. Country Case Studies; Introductory Note; Chapter 6. Innovation in Local Governance: the Irish Partnership Model; Chapter 7. Fighting Unemployment and Social Exclusion with Partnerships in Finland
    Description / Table of Contents: Chapter 8. A New Approach to Economic Development in Sicily: Planning in PartnershipChapter 9. The Role of Partnerships in Economic Development and Labour Markets in the United States; Chapter 10. Partnerships in Austria: Enhancing Regional Co-operation in a Decentralised Policy Framework; Chapter 11. Broadening Social Dialogue: the Experience of the Flemish Region of Belgium; Chapter 12. Tripartism, Partnership and Regional Integration of Policies in Denmark; Bibliography; Annex I. Authors' Biographical Notes; Annex II. Fieldwork Information Details;
    Note: Description based upon print version of record
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  • 98
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264193383
    Language: English
    Pages: Online-Ressource (420 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Innovative Clusters; Drivers of National Innovation Systems (Turkish version)
    DDC: 338.064
    RVK:
    Keywords: Science and Technology ; Industry and Services ; Aufsatzsammlung ; Electronic books ; Innovation ; Technische Innovation ; Technologiepolitik
    Abstract: The growth potential of countries increasingly depends on the effectiveness of their innovation systems in creating, diffusing and using knowledge. A large share of market-based or informal knowledge flows occur within industrial clusters that can be seen as reduced-form innovation systems. Policies to stimulate innovation at national and local levels must both build on and contribute to the dynamics of innovative clusters. This book presents a series of papers written by policy makers and academic experts in the field, that demonstrate why and how this can be done in different national contexts.
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  • 99
    ISBN: 9789264193772
    Language: English
    Pages: Online-Ressource (144 p.) , ill.
    Series Statement: Development Centre Seminars
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Promouvoir la compétitivité manufacturière en Afrique subsaharienne
    DDC: 338.967
    RVK:
    Keywords: Development ; Industry and Services ; Electronic books
    Abstract: Primary commodities dominate African exports, yet these products are extremely vulnerable to variations in weather conditions, world demand and prices. If the continent is to obtain optimum benefit from the integration and opening of the world economy, this heavy reliance on primary products must be reduced. There is, thus, a new and important role for African countries’ manufacturing industries. The papers in this volume address three important issues: the role of exchange-rate policy in enhancing the competitiveness of African manufactured exports; the steps that can be taken to improve production efficiency; and the role of institutional and structural reforms in promoting competitiveness in manufacturing and in improving Africa’s attractiveness to foreign direct investment. An Epilogue evaluates progress and developments since the conference which gave rise to this volume was held.
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  • 100
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264193628
    Language: English
    Pages: Online-Ressource (160 p.)
    Parallel Title: Druckausg.
    DDC: 382/.7/09177
    RVK:
    Keywords: Governance ; Trade ; Konferenzschrift 2000 ; Electronic books ; Welthandel ; Regulierung ; Liberalisierung
    Abstract: As trade barriers at the border have fallen through successive trade negotiations, domestic regulation has emerged as a source of residual but potentially significant trade barriers. Recognising the importance of participating in intensified global competition, countries increasingly see regulatory reform as an inescapable policy to ensure that the expected benefits of globalisation are realised and that differences in national regulatory systems do not become barriers to international trade and investment. In this light, OECD has undertaken a broad-ranging project on regulatory reform, for which market openness is seen as a key objective. The papers collected in this volume were presented at a workshop at OECD that aimed to share national experiences of regulatory reform and trade and to foster consensus-building on best practices. Such practices include enhanced transparency, non-discriminatory due process, independence of regulators and active implementation of competition policy. Other issues raised at the workshop included the challenges for developing countries in pursuing regulatory reform and enhancing market openness, and insights for multilateral trading rule-making emerging from country experiences. The discussions reveal the pervasiveness of the issues raised at the workshop. In examining the recent development of regulatory issues in trade policy making, this volume brings new light to experiences in some parts of Asia and the Western hemisphere as well as to the growing links among trade, regulation and governance.
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