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  • Organisation for Economic Co-operation and Development  (50)
  • OECD  (39)
  • Entwicklungsländer  (13)
  • Economics  (50)
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  • 1
    ISBN: 9789264096684
    Language: English
    Pages: Online-Ressource (304 p.)
    Series Statement: OECD Studies on Environmental Innovation
    Parallel Title: Erscheint auch als Better policies to support eco-innovation
    RVK:
    Keywords: Innovation ; Nachhaltige Entwicklung ; Technologiepolitik ; OECD-Staaten ; Technologietransfer ; Umweltschutz ; Clean Development Mechanism ; Public Private Partnership ; Fallstudie ; Environment ; OECD ; Umwelttechnik ; Forschungsförderung
    Abstract: Eco-innovation is more important than ever on the public policy agenda. It is a major driver for green growth and contributes to the environmental performance and economic development of OECD and developing countries alike. This report takes a pragmatic approach to policies that support the development and diffusion of eco-innovation. Building on the OECD Innovation Strategy, it argues that eco-innovation is not merely about technological developments: non-technical innovations matter as well. It acknowledges that policies do not operate in a vacuum and that they must take account of the contexts that influence the development and diffusion of eco-innovation, such as market structures. It explores links between eco-innovation policies and related fields such as industry, competition, and international cooperation. This work builds on an OECD inventory of eco-innovation policies in OECD countries and in China. It also draws on studies of select environment-friendly innovations, highlighting different patterns of development across countries. It also incorporates extensive international consultation on the topics of eco-innovation and green growth. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth. For more information on OECD work on eco-innovation, visit: www.oecd.org/greengrowth www.oecd.org/environment/innovation www.oecd.org/sti/innovation/green
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  • 2
    ISBN: 9789264087095
    Language: English
    Pages: Online-Ressource (136 p.)
    Parallel Title: Parallelausg. Principes de l'OCDE sur la réglementation des pensions professionnelles ; Méthodologie pour l'évaluation et la mise en œuvre
    Parallel Title: Parallelausg. Principes de l'OCDE sur la réglementation des pensions professionnelles : Méthodologie pour l'évaluation et la mise en œuvre
    Parallel Title: Erscheint auch als OECD OECD principles of occupational pension regulation
    RVK:
    Keywords: Betriebliche Altersversorgung ; Regulierung ; OECD-Staaten ; Employment ; Finance and Investment ; Social Issues/Migration/Health ; Betriebliche Altersversorgung ; OECD ; Evaluation
    Abstract: Occupational pensions play a major role in OECD countries and worldwide, complementing retirement income from state sources. At the end of 2009, private pension savings reached USD 25 trillion. Population ageing has led many OECD countries to undertake a wide range of pension reforms – the overall effect of which has been to reduce public pension promises and, in turn, to increase the importance of private pension savings for retirement. The Core Principles cover seven key areas: i) Conditions for effective regulation and supervision; ; ii) Establishment of pension plans, pension funds, and pension fund managing companies; iii) Pension plan liabilities, funding rules, winding up, and insurance; iv) Asset Management; v) Rights of members and beneficiaries and adequacy of benefits; vi) Governance; and vii) Supervision. Each of the seven core principles consists of a main text and a set of implementing guidelines. In the case of the core principle of supervision, the supporting guidelines integrate the IOPS Principles of Private Pension Supervision. The Methodology provides a structured approach for evaluating a jurisdiction’s occupational pension regulatory system in relation to the OECD Core Principles of Occupational Pension Regulation.
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  • 3
    ISBN: 9789264095830
    Language: English
    Pages: Online-Ressource (312 p.)
    Parallel Title: Erscheint auch als Open for business
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    Keywords: Unternehmer ; Unternehmensgründung ; OECD-Staaten ; Social Issues/Migration/Health ; Industry and Services ; Aufsatzsammlung ; OECD ; Entrepreneurship ; Einwanderer ; Internationaler Vergleich
    Abstract: Migrants contribute to the economic growth of their host countries in many ways, bringing new skills and competencies with them and helping to reduce labour shortages. An aspect that has received only limited attention up to now is migrants’ contribution to entrepreneurial activity and employment creation in their host countries. In OECD countries, entrepreneurship is slightly higher among immigrants than natives and the total number of persons employed in migrant businesses is substantial, although the survival rate of these businesses is often lower than that of their native counterparts. Migrant entrepreneurship has gone beyond traditional ethnic businesses, into a wide range of sectors and innovative areas. Greater knowledge of migrant entrepreneurship is essential if policy makers are to better support migrant enterprises and their role in economic growth and job creation. In addition, increasing awareness of the positive role that migrants can play as entrepreneurs could contribute to a more balanced public debate on immigration. Taking a cross-country perspective, this publication sheds light on these issues and more, discussing policy options to foster the development and success of migrant businesses. It is a compilation of papers presented at a June 2010 conference organised by the OECD Secretariat, with the financial support of the Swedish and Turkish authorities, and the Dutch-Turkish Businessmen Association (HOTIAD).
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  • 4
    ISBN: 9789264077225
    Language: English
    Pages: Online-Ressource (278 p.)
    Parallel Title: Parallelausg. L'éco-innovation dans l'industrie ; favoriser la croissance verte
    Parallel Title: Parallelausg. L'éco-innovation dans l'industrie : favoriser la croissance verte
    Parallel Title: Erscheint auch als Eco-innovation in industry
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    Keywords: Industrie ; Innovationsmanagement ; Umwelttechnik ; OECD-Staaten ; Environment ; Science and Technology ; Industry and Services ; Industrie ; Nachhaltigkeit ; OECD
    Abstract: Eco-innovation will be a key driver of industry efforts to tackle climate change and realise “green growth” in the post-Kyoto era. Eco-innovation calls for faster introduction of breakthrough technologies and for more systemic application of available solutions, including non-technological ones. It also offers opportunities to involve new players, develop new industries and increase competitiveness. Structural change in economies will be imperative in coming decades. This book presents the research and analysis carried out during the first phase of the OECD Project on Sustainable Manufacturing and Eco-innovation. Its aim is to provide benchmarking tools on sustainable manufacturing and to spur eco-innovation through better understanding of innovation mechanisms. It reviews the concepts and forms an analytical framework; analyses the nature and processes of eco-innovation; discusses existing sustainable manufacturing indicators; examines methodologies for measuring eco-innovation; and takes stock of national strategies and policy initiatives for eco-innovation.
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  • 5
    ISBN: 9789264088924
    Language: English
    Pages: Online-Ressource (152 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Innovation and the development agenda
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    Keywords: Entwicklung ; Innovation ; Entwicklungsländer ; Development ; Science and Technology ; Entwicklungsländer ; Afrika ; Innovationsförderung ; Technologiepolitik ; Wirtschaftsentwicklung
    Abstract: Innovation drives long-term economic growth. It has a crucial role to play as global economies recover from the current financial crisis. This book examines the role of innovation in developing countries, with a focus on Africa. It investigates innovation systems and their application; the key role of knowledge in innovation for development; and the importance of comparable country studies and official statistics on innovation. It stresses the need for innovation to become part of a comprehensive development agenda, and makes recommendations for promoting activities in both the formal and informal sectors, with the aim of transforming agriculture into a knowledge-based industry capable of stimulating economic growth. Innovation and the Development Agenda is an important component of the overall OECD Innovation Strategy, which seeks to create stronger and more sustainable growth, while addressing the key global challenges of the 21st century. It is also part of the Innovation, Technology, and Society programme of IDRC. For more information on IDRC programmes see www.idrc.ca.
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  • 6
    ISBN: 9789264090231
    Language: English
    Pages: Online-Ressource (116 p.) , ill.
    Parallel Title: Parallelausg. La transition vers une économie sobre en carbone ; objectifs publics et pratiques des entreprises
    Parallel Title: Parallelausg. La transition vers une économie sobre en carbone : objectifs publics et pratiques des entreprises
    Parallel Title: Erscheint auch als Transition to a low-carbon economy
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    Keywords: Klimawandel ; Umweltmanagement ; OECD-Staaten ; Environment ; Finance and Investment ; Industry and Services ; OECD ; Umweltbezogenes Management ; Klimaänderung
    Abstract: Companies are increasingly aware of the need to address climate change. However, while many companies are taking action to address climate change, many others are still lagging behind. This report surveys responsible business practices addressing climate change and driving the shift to a low-carbon economy. It summarises policies, regulations and other instruments in support of a low carbon economy in OECD countries and emerging economies, and analyses corporate responses to these drivers. Using the principles of responsible business conduct identified in the OECD Guidelines for Multinational Enterprises, this report reviews three key areas of corporate action: accounting for greenhouse gas emissions; achieving emissions reductions; and engaging suppliers, consumers and other stakeholders.
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  • 7
    ISBN: 9789264060258
    Language: English
    Pages: Online-Ressource (168 p.) , ill.
    Series Statement: DAC Guidelines and Reference Series
    Parallel Title: Parallelausg. Ressources naturelles et croissance pro-pauvres ; Enjeux économiques et politiques
    Parallel Title: Parallelausg. Ressources naturelles et croissance pro-pauvres : Enjeux économiques et politiques
    Parallel Title: Erscheint auch als Natural resources and pro-poor growth
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    Keywords: Natürliche Ressourcen ; Armut ; Wirtschaftswachstum ; Entwicklungsländer ; Agriculture and Food ; Social Issues/Migration/Health ; Development ; Entwicklungsländer ; Natürliche Ressourcen ; Nachhaltigkeit ; Wirtschaftswachstum
    Abstract: This publication demonstrates that natural resources can contribute to growth, employment, exports and fiscal revenues in low-income countries, where natural capital constitutes a quarter of total wealth. It highlights the importance of policies encouraging the sustainable management of these resources. Moreover, it emphasises the need to address the political challenges of natural-resource management for long-term pro-poor economic growth. Part I provides an overview of the economics and politics of natural resources. It describes the unique features of natural resources and resulting management challenges, the role of sustainable natural resource management in supporting pro-poor growth, and the politics and governance of natural resources. It then offers recommendations for policy makers on how to support the approaches advocated in the paper. Part II examines these issues with respect to seven specific natural-resource sectors: fisheries, forests, wildlife and ecotourism, soil productivity, water security, minerals and renewable energy.
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  • 8
    ISBN: 9789264040090
    Language: English
    Pages: Online-Ressource (122 p.) , ill.
    Parallel Title: Erscheint auch als OECD OECD framework for the evaluation of SME and entrepreneurship policies and programmes
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    Keywords: KMU ; Wirtschaftspolitik ; OECD-Staaten ; Industry and Services ; OECD ; Klein- und Mittelbetrieb ; Gewerbepolitik
    Abstract: This Framework provides policy makers with a practical and accessible guide to best practice evaluation methods for SME and entrepreneurship policies and programmes. It uses case studies from a wide range of OECD countries to examine the benefits of evaluation and how best to address common issues that arise when commissioning and undertaking SME and entrepreneurship evaluations. Key evaluation principles are set out, including the ‘Six Steps to Heaven’ approach. These principles are illustrated with examples of evaluations of national, regional and local programmes that can be explored further by the reader. The publication focuses not only on the evaluation of individual policies and programmes, but also on peer review evaluations and assessment of the impact of SMEs and entrepreneurship of mainstream programmes that do not have business development as their principal aim. This book complements other existing guidelines, as it focusses particularly on problem situations and exceptions to the general rules.
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264047693
    Language: English
    Pages: Online-Ressource (128 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Open innovation in global networks
    DDC: 338.064
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    Keywords: Innovationsmanagement ; Globalisierung ; OECD-Staaten ; Industrial management ; Technological innovations Economic aspects ; Science and Technology ; Industry and Services ; OECD ; Globalisierung ; Innovationsmanagement ; Corporate Network ; Innovation
    Abstract: To match the global demand and supply of innovation, businesses increasingly internationalise their innovation activities while opening their innovation process by collaborating with external partners (e.g., suppliers, customers, universities). This book examines what drives these global innovation networks across different industries, how they are related to companies' overall strategies, whether they are accessible for small and medium-sized enterprises (SMEs) and what the consequences are.
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  • 10
    ISBN: 9264038124
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Tax Policy Studies no.16
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Fundamental reform of corporate income tax
    Parallel Title: Franz. Ausg. u.d.T. Réforme fondamentale de l'impôt sur les bénéfices des sociétés
    Parallel Title: Erscheint auch als Fundamental reform of corporate income tax
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    Keywords: Körperschaftsteuer ; Steuerreform ; OECD-Staaten ; OECD ; Unternehmen ; Steuerrecht ; Körperschaftsteuerreform
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  • 11
    ISBN: 9264037802
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Reviews of Regional Innovation
    Series Statement: OECD reviews of regional innovation
    Parallel Title: Druckausg. u.d.T. Globalisation and regional economies
    Parallel Title: Erscheint auch als Globalisation and regional economies
    DDC: 337
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    Keywords: Regionalökonomik ; Industrie ; Räumlicher Wettbewerb ; Internationaler Wettbewerb ; OECD-Staaten ; OECD ; Globalisierung ; Regionalwirtschaft ; Wirtschaftsentwicklung
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  • 12
    ISBN: 9264028110
    Language: English
    Pages: Online-Ressource
    Series Statement: Private Pensions Series no.8
    Series Statement: SourceOECD
    Series Statement: Private pensions series
    Parallel Title: Druckausg. u.d.T. Protecting pensions
    Parallel Title: Erscheint auch als Protecting pensions
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    Keywords: Betriebliche Altersversorgung ; OECD-Staaten ; OECD ; Betriebliche Altersversorgung ; Pensionskasse ; Finanzierung ; Sicherung ; Regulierung
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  • 13
    ISBN: 9789264024786
    Language: English
    Pages: Online-Ressource (319 p.)
    Series Statement: DAC Guidelines and Reference Series
    Parallel Title: Parallelausg. Vers une croissance pro-pauvres ; Orientations à l'intention des donneurs
    Parallel Title: Parallelausg. Vers une croissance pro-pauvres : Orientations à l'intention des donneurs
    Parallel Title: Erscheint auch als Promoting pro-poor growth
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    Keywords: Armut ; Entwicklungshilfe ; Entwicklungspolitik ; Wirtschaftswachstum ; Privatwirtschaft ; Landwirtschaft ; Infrastruktur ; Entwicklungsländer ; Agriculture and Food ; Social Issues/Migration/Health ; Development ; Entwicklungsländer ; Entwicklungshilfe ; Entwicklungspolitik ; Wirtschaftswachstum
    Abstract: For aid donors, the pro-poor growth agenda is not business as usual and more of the same will not be sufficient. Focusing on pro-poor growth and income poverty, Promoting Pro-Poor Growth: Policy Guidance for Donors identifies binding constraints and offers policies and strategies to address them. Policy recommendations aim to help change donor behaviour and pave the way for more effective development co-operation in these areas. This compendium pays special attention to the role of private sector development, agriculture and infrastructure in pro-poor growth – areas that were neglected by many donors during the 1990s but are currently receiving renewed attention in the international development agenda. It also presents a methodology for conducting ex-ante poverty impact assessment, a valuable tool for those whose aim is to maximise the poverty reducing impacts of development interventions.
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  • 14
    ISBN: 9264031839
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Reviews of Regional Innovation
    Series Statement: OECD reviews of regional innovation
    Parallel Title: Druckausg. u.d.T. Competitive regional clusters
    Parallel Title: Franz. Ausg. u.d.T. Vers des pôles dactivités dynamiques
    Parallel Title: Parallelausg. Vers des pôles d'activités dynamiques : Politiques nationales
    Parallel Title: Erscheint auch als Competitive regional clusters
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    Keywords: Regionales Cluster ; Regionalpolitik ; Technologiepolitik ; OECD-Staaten ; Cluster-Förderung ; Förderungsprogramm ; Internationaler Vergleich ; Regionalförderung ; Regionalpolitik ; regionale Cluster ; OECD ; Regionalpolitik ; Förderungsprogramm ; Internationaler Vergleich ; OECD ; Regionale Wirtschaftsförderung ; Internationaler Vergleich
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  • 15
    ISBN: 9789264027886
    Language: English
    Pages: Online-Ressource (97 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Réforme des politiques et des échanges agricoles ; Incidences sur les marchés mondiaux des produits de base
    Parallel Title: Parallelausg. Réforme des politiques et des échanges agricoles : Incidences sur les marchés mondiaux des produits de base
    Parallel Title: Erscheint auch als Liapis, Peter S. Agricultural policy and trade reform
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    Keywords: Agrarpolitik ; Internationale Handelspolitik ; Verteilungswirkung ; Welt ; Agriculture and state ; Commercial policy ; Agriculture and Food ; Trade ; Industriestaaten ; Entwicklungsländer ; Agraraußenhandelspolitik ; Protektionismus ; Liberalisierung ; Agrarweltmarkt ; Preisänderung
    Abstract: The governments of most developed, and many developing, countries impose border measures—tariffs, tariff rate quotas and export subsidies—to boost the domestic market prices of agricultural commodities. In some OECD countries, governments also provide financial support to their agricultural sector through other means, such as direct budgetary payments, production quotas and marketing-loan programs. These interventions typically distort the allocation of resources, leading to sub-optimal production and consumption decisions. Widespread agricultural policy reform would undoubtedly improve the global allocation of resources. But, due to differential protection levels and policy instruments across commodities and among countries, reform can also produce a complex pattern of adjustments, some of which may appear to be counter-intuitive. Using a partial-equilibrium agricultural commodity model with rich policy detail, this study examines the market impacts of agricultural policy reform annually over a 10-year horizon. The study finds that the biggest impacts of agricultural policy reform would be on world dairy markets. Including the effect of non-agricultural liberalisation from a general-equilibrium model does not meaningfully alter results, suggesting that sectoral analysis in many cases is sufficient. Also in this series: Agricultural Policy and Trade Reform: Potential Effects at Global, National and Household Levels
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  • 16
    ISBN: 9789264028845
    Language: English
    Pages: Online-Ressource (82 p.)
    Series Statement: Development Centre Studies
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Dialogue public-privé dans les pays en développement ; Opportunités et risques
    Parallel Title: Parallelausg. Dialogue public-privé dans les pays en développement : Opportunités et risques
    Parallel Title: Erscheint auch als Pinaud, Nicolas Public-private dialogue in developing countries: opportunities and risks
    DDC: 361.25
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    Keywords: Öffentlich-private Partnerschaft ; Frühindikator ; Politische Kultur ; Entwicklungsländer ; Public-private sector cooperation Developing countries ; Governance ; Development ; Entwicklungsländer ; Public Private Partnership
    Abstract: Putting aside the euphoria of supporters of public-private dialogue (PPD) and the doom prophecies of its detractors, this analysis identifies the advantages that it can bring, while cautioning against the very real dangers it can present to fragile states and relatively recent democracies. The type of state involved, the level of organisation within the national private sector and the kind of support offered by donors all have an influence on the potential and real success of PPD. "Nicolas Pinaud does a masterful job of surveying the state of our knowledge -- both in theory and practice around the world -- and offers a thorough and balanced review of the potential benefits as well as risks of closer relations between business and government." -Ben Ross Schneider, Professor of Political Science, Northwestern University.
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  • 17
    ISBN: 9789264030046
    Language: English
    Pages: Online-Ressource (152 p.)
    Parallel Title: Erscheint auch als Eurostat-OECD methodological guide for developing producer price indices for services
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    Keywords: Erzeugerpreisindex ; Dienstleistungssektor ; OECD-Staaten ; Economics ; OECD ; Preisindex ; Dienstleistungssektor
    Abstract: The International Producer Price Index Manual (PPI Manual) published by the IMF in 2004, constituted a landmark for international standards on price measurement and contains detailed, comprehensive information for the compilation of producer price indices. This Methodological Guide for Developing Producer Price Indices for Services is a complement to the PPI Manual in two ways: it focuses on service-specific aspects in the PPI compilation by developing further the conceptual framework and it adds detailed descriptions of PPI measurement for a series of service industries. This Guide has been jointly produced by the OECD, Eurostat and the members of a Taskforce with delegates from 19 OECD/EU Member countries.
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  • 18
    ISBN: 9789264011335
    Language: English
    Pages: Online-Ressource (268 p.)
    Parallel Title: Erscheint auch als Europäische Kommission. Statistisches Amt Eurostat-OECD methodological manual on purchasing power parities
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    Keywords: Kaufkraftparität ; Statistische Methode ; EU-Staaten ; OECD-Staaten ; Economics ; Statistik ; OECD ; Europäische Union ; Kaufkraftparität
    Abstract: This manual explains the why, the how, and the when of the international price and volume comparisons of GDP organised by Eurostat and the OECD and it provides advice on the use and interpretation of PPP figures they publish.
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  • 19
    ISBN: 9789264027091
    Language: English
    Pages: Online-Ressource (450 p.)
    Series Statement: OECD Territorial Reviews
    Parallel Title: Parallelausg. Villes, compétitivité et mondialisation
    Parallel Title: Erscheint auch als Competitive cities in the global economy
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    Keywords: Urbanisierung ; Ballungsraum ; Großstadt ; OECD-Staaten ; Governance ; Urban, Rural and Regional Development ; Metropole ; OECD ; Großstadt ; Wettbewerbsfähigkeit ; Soziale Situation ; Internationaler Vergleich ; Stadtökonomie ; Metropolregion
    Abstract: Urban areas represent an important part of the national economy and feature higher GDP per capita and productivity levels than their country’s average. But they also harbour large pockets of unemployment and poverty and suffer from problems such as congestion, pollution and crime. This book examines whether they are sustainable in the long term and what needs to be done to keep these engines of economic growth running smoothly. A synthesis report based on OECD metropolitan reviews and a database of 78 metro regions, this report examines cities performance within their countries and addresses key issues such as competitiveness and social cohesion, intergovernmental relationships, and urban finance. “This is a 'must read' publication, not only for those who already believe in the key importance of urban policy, but even more so for those who remain to be convinced.” Alberto Ruiz-Gallardón, Mayor of Madrid, Spain "The most comprehensive examination of the territorial dimension underlying economic growth today." Saskia Sassen, author of Territory, Authority, Rights: From Medieval to Global Assemblages (Princeton University Press 2006). With the nation-state and the corporation seen as the world’s two competing economic and social units, the regional economy is often overlooked. It’s refreshing to see such detailed attention paid to its role as the real motor force of international growth.”Richard Florida, author of The Flight of the Creative Class. “This report on cities demonstrates that economic prosperity and social well-being are inseparable.”Jean-Louis Borloo, Minister of Labour, Social Cohesion and Housing, France. "A striking report that will force governments to reconsider their urban agenda". Dr. Giulio Santagata, Minister of Government's Programmes, Italy. This report provides invaluable advice for policy makers as our cities grapple with profound change."David Crane, Columnist on Global Issues, The Toronto Star
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  • 20
    ISBN: 9264028684
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD trade policy studies
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Liberalisation and universal access to basic services
    Parallel Title: Erscheint auch als Liberalisation and universal access to basic services
    DDC: 354.728
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    Keywords: Telekommunikation ; Wasserversorgung ; Finanzdienstleistung ; Elektrizitätswirtschaft ; Deregulierung ; Entwicklungsländer ; Konferenzschrift ; Entwicklungsländer ; Elektrizität ; Sanitäranlage ; Telekommunikation ; Wasserversorgung ; Liberalisierung ; Zugang ; Finanzdienstleistung ; Entwicklungsländer ; Öffentliche Aufgaben ; Deregulierung ; Daseinsvorsorge ; Schwellenländer ; Öffentliche Dienstleistung ; Liberalisierung ; Daseinsvorsorge
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  • 21
    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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  • 22
    ISBN: 9264022104
    Language: English
    Pages: Online-Ressource
    Series Statement: The development dimension
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Integrating human rights into development
    Parallel Title: Franz. Ausg. u.d.T. Intégration des droits de l'homme dans le développement
    Parallel Title: Erscheint auch als Integrating human rights into development
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    Keywords: Entwicklungsorganisation ; Entwicklungshilfe ; Bilateralität ; Menschenrecht ; Menschenrechtspolitik ; Schutz ; Industriestaaten ; Entwicklungsländer ; Entwicklungshilfe ; Entwicklungspolitik ; Menschenrechtspolitik ; Entwicklungshilfe ; Menschenrecht
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  • 23
    ISBN: 9264025588
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Trade Policy Studies
    Series Statement: OECD trade policy studies
    Parallel Title: Druckausg. u.d.T. Trading up
    Parallel Title: Franz. Ausg. u.d.T. Dynamiser les échanges
    Parallel Title: Parallelausg. Dynamiser les échanges : Les enjeux du développement dans le système commercial multilatéral
    Parallel Title: Erscheint auch als Trading up
    RVK:
    Keywords: Weltwirtschaftsordnung ; Internationale Handelspolitik ; Welt ; Entwicklungsländer ; Welthandel ; Wirtschaftsentwicklung ; Liberalisierung
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  • 24
    Online Resource
    Online Resource
    Paris : Organisation for Economic Co-operation and Development
    ISBN: 9264035427
    Language: English
    Pages: Online-Ressource
    Series Statement: The development dimension
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Miracle, crisis and beyond
    Parallel Title: Erscheint auch als Miracle, crisis and beyond
    RVK:
    Keywords: Wirtschaftswachstum ; Wirtschaftspolitik ; Wirtschaftskrise ; Ostasien ; Schwellenländer ; Ostasien ; OECD ; Entwicklungspolitik ; Wirtschaftspolitik ; Wirtschaftswachstum ; Nachhaltigkeit
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  • 25
    ISBN: 9264025650
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD sustainable development studies
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Subsidy reform and sustainable development
    Parallel Title: Erscheint auch als Subsidy reform and sustainable development
    RVK:
    Keywords: Subvention ; Reform ; OECD-Staaten ; Konferenzschrift ; OECD ; Subvention ; Reform ; Subventionspolitik ; Nachhaltigkeit
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  • 26
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9264029508
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Tax Policy Studies no.14
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Clark, W. Steven; Taxation of capital gains of individuals
    Parallel Title: Franz. Ausg. u.d.T. Limposition des gains en capital des personnes physiques
    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
    RVK:
    RVK:
    RVK:
    Keywords: Wertzuwachssteuer ; OECD-Staaten ; OECD ; Steuerpolitik ; Kapitalertragsteuer
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  • 27
    ISBN: 9264012508 , 9789264012516
    Language: English
    Pages: Online-Ressource
    Series Statement: Local Economic and Employment Development (LEED)
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Skills upgrading
    Parallel Title: Franz. Ausg. u.d.T. Améliorer les compétences
    Parallel Title: Parallelausg. Améliorer les compétences : Vers de nouvelles politiques
    Parallel Title: Erscheint auch als Skills upgrading
    RVK:
    Keywords: Qualifikation ; Berufsbildungspolitik ; OECD-Staaten ; Fallstudiensammlung ; OECD ; Arbeitsmarkt ; Berufsbildung ; OECD ; Arbeitsmarktpolitik ; Berufsbildung ; Qualifikation ; Angelernter Arbeiter ; OECD ; Betriebliche Fortbildung ; Mitarbeiterschulung
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  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9264025782
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Tax Policy Studies no.13
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Fundamental reform of personal income tax
    Parallel Title: Franz. Ausg. u.d.T. Refonte de l'imposition des revenus des personnes physiques
    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
    RVK:
    Keywords: Einkommensteuer ; Steuerreform ; OECD-Staaten ; OECD ; Einkommensteuerreform ; OECD ; Einkommensteuerreform
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  • 29
    ISBN: 9264023917
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD rural policy reviews [paradi]
    Series Statement: OECD rural policy reviews
    Parallel Title: Druckausg. u.d.T. ;The new rural paradigm
    Parallel Title: Parallelausg. Le nouveau paradigme rural : Politiques et gouvernance
    Parallel Title: Parallelausg. Das neue Paradigma für den ländlichen Raum: Politik und Governance
    Parallel Title: Parallelausg. El nuevo paradigma rural : políticas y gobernanza
    Parallel Title: Erscheint auch als The new rural paradigm
    RVK:
    Keywords: Ländliche Entwicklung ; Entwicklungsplanung ; OECD-Staaten ; OECD ; Ländliche Entwicklung ; Wirtschaftspolitik ; Investitionsförderung ; Agrarpolitik ; Ländliche Entwicklung ; OECD
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  • 30
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9264013474
    Language: English
    Pages: Online-Ressource
    Series Statement: The Development Dimension
    Series Statement: The development dimension
    Parallel Title: Druckausg. u.d.T. The development effectiveness of food aid
    Parallel Title: Franz. Ausg. u.d.T. ;L' efficacité de l'aide alimentaire pour le développement
    Parallel Title: Parallelausg. L'efficacité de l'aide alimentaire pour le développement : Les effets de l'aide liée
    Parallel Title: Erscheint auch als The development effectiveness of food aid
    RVK:
    Keywords: Nahrungsmittelhilfe ; Entwicklung ; Entwicklungsländer ; Entwicklungsländer ; Effizienz ; Entwicklungspolitik ; Nahrungsmittelhilfe ; Entwicklungshilfe ; Nahrungsmittelhilfe
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  • 31
    ISBN: 9789264025875
    Language: English
    Pages: Online-Ressource (258 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Cadre d'action pour l'investissement ; Panorama des bonnes pratiques
    Parallel Title: Parallelausg. Cadre d'action pour l'investissement : Panorama des bonnes pratiques
    Parallel Title: Erscheint auch als Policy framework for investment
    RVK:
    Keywords: Investitionspolitik ; OECD-Staaten ; Economic development ; Investments Government policy ; Finance and Investment ; Development ; OECD ; Wirtschaftspolitik ; Investitionsförderung ; Transparenz ; Investitionsförderung ; Wirtschaftspolitik ; Transparenz
    Abstract: OECD's Policy Framework for Investment is designed to encourage policy makers to ask appropriate questions about their economy, their institutions and their policy settings in order to identify their priorities, to develop an effective set of policies and to evaluate progress. This Review of Good Practices in OECD and non-OECD economies is published as a companion volume to the Framework and provides analytical background material on each of the ten chapters of the Framework.
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  • 32
    ISBN: 9789264025301
    Language: English
    Pages: Online-Ressource (253 p.)
    Series Statement: The Development Dimension
    Parallel Title: Erscheint auch als Fishing for coherence
    RVK:
    RVK:
    Keywords: Fischerei ; OECD-Staaten ; Agriculture and Food ; Development ; Konferenzschrift ; OECD ; Fischerei ; Fischereipolitik
    Abstract: Some 500 million USD are spent annually on fisheries development projects. But fisheries access agreements and trade policies are sometimes applied in ways that dampen developing countries' ability to benefit fully from their rich marine resources. Also, many development projects do not pay sufficient regard to the sustainability issues that are a key for the future of the fishing sector. This publication, a compilation of papers from the Workshop on Policy Coherence for Development in Fisheries, addresses these issues.
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  • 33
    ISBN: 9789264023994
    Language: English
    Pages: Online-Ressource (250 p.) , ill.
    Parallel Title: Parallelausg. Les infrastructures à l'horizon 2030 ; Télécommunications, transports terrestres, eau et électricité
    Parallel Title: Parallelausg. Les infrastructures à l'horizon 2030 : Télécommunications, transports terrestres, eau et électricité
    Parallel Title: Erscheint auch als Infrastructure to 2030 ; [Vol. 1]: Telecom, land transport, water and electricity
    RVK:
    Keywords: 2004-2030 ; Infrastruktur ; Telekommunikationsnetz ; Elektrizitätswirtschaft ; Verkehrsinfrastruktur ; Wasserversorgung ; OECD-Staaten ; Energy ; Environment ; Science and Technology ; Transport ; Economics ; OECD ; Elektrizitätswirtschaft ; Verkehrsinfrastruktur ; Wasserversorgung ; Infrastrukturpolitik ; Telekommunikationswirtschaft ; Prognose 2030
    Abstract: Energy, transport, water and telecommunications all are essential to future development and growth. However, infrastructure investment requirements over the coming decades will be massive, running into trillions of dollars. How will the needed investments be financed, given that OECD populations are ageing fast and public finances tightening? How will such factors as urbanisation, climate change and globalisation affect the development of infrastructures in OECD countries? And how will the role of the public sector and private actors evolve over time? These are just some of the questions this OECD report addresses in this long-term assessment of the future of infrastructures in both OECD and non-OECD countries.
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  • 34
    ISBN: 9789264035744 , 9264035745
    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Corporate governance of non-listed companies in emerging markets
    Parallel Title: Erscheint auch als Corporate governance of non-listed companies in emerging markets
    RVK:
    Keywords: Corporate Governance ; Schwellenländer ; OECD-Staaten ; Schwellenländer ; OECD ; Aktiengesellschaft ; Nichtnotierte Aktie ; Corporate Governance
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  • 35
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264025028
    Language: English
    Pages: Online-Ressource (146 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Innovation and growth in tourism
    DDC: 338.4791
    RVK:
    Keywords: Tourismus ; Innovation ; Tourismuspolitik ; Wirtschaftswachstum ; Welt ; Tourism ; Industry and Services ; OECD ; Mitgliedsstaaten ; Tourismus ; Innovation
    Abstract: How is innovation transforming tourism business models? By tackling the subject of innovation, this report touches upon an important dimension of tourism economics rarely examined at the international level. It provides information about the dynamics and characteristics of innovation in tourism, and gives examples of how business models are evolving as a result. It also aims to provide an important contribution to further research and policy work in this area. The report includes a discussion of the conceptual issues regarding innovation in tourism, it illustrates national and industry practices enhancing innovation in tourism, and provides insights into the potential role of tourism policy in innovation.
    URL: Volltext  (lizenzpflichtig)
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  • 36
    ISBN: 9264016228
    Language: English
    Pages: Online-Ressource
    Series Statement: The OECD Health Project
    Series Statement: SourceOECD
    Parallel Title: Franz. Ausg. u.d.T. ;Le projet de l'OCDE sur la santé
    Parallel Title: Druckausg. u.d.T. Health technologies and decision making
    Parallel Title: Parallelausg. Technologies de la santé et prise de décision
    Parallel Title: Erscheint auch als Health technologies and decision making
    RVK:
    Keywords: Medizintechnik ; Gesundheitswesen ; Entscheidung ; OECD-Staaten ; OECD ; Medizintechnik ; Bewertung ; Gesundheitspolitik ; Entscheidungsfindung
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  • 37
    ISBN: 9264013350
    Language: English
    Pages: Online-Ressource
    Series Statement: The Development Dimension
    Series Statement: The development dimension
    Parallel Title: Druckausg. u.d.T. Agriculture and development
    Parallel Title: Franz. Ausg. u.d.T. Agriculture et développement
    Parallel Title: Parallelausg. Agriculture et développement : Vers des politiques cohérentes
    Parallel Title: Erscheint auch als Agriculture and development
    DDC: 338.1
    RVK:
    RVK:
    Keywords: Agrarpolitik ; Agraraußenhandel ; Außenwirtschaftspolitik ; Entwicklung ; OECD-Staaten ; Entwicklungsländer ; OECD ; Agrarpolitik ; Entwicklungspolitik
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  • 38
    ISBN: 9789264017009
    Language: Multiple languages
    Pages: Online-Ressource (102 p.) , ill.
    Parallel Title: Erscheint auch als Private pensions
    DDC: 331.252012
    RVK:
    Keywords: Private Altersvorsorge ; Pensionskasse ; Finance and Investment ; Mehrsprachiges Wörterbuch ; Englisch ; Französisch ; OECD ; Lebensversicherung ; Rentenversicherung ; Private Altersversorgung
    Abstract: This book presents classification schemes approved by OECD member country governments for pension plans and pension funds. In addition, it includes a glossary of terminology frequently used in discussions of pensions. This book is presented in both English (the first half of the book) and in French (the second half of the book), and is designed to be a practical tool for those working in the field.
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  • 39
    ISBN: 9789264008342
    Language: English
    Pages: Online-Ressource (334 p.) , ill.
    Parallel Title: Parallelausg. L'espace à l'horizon 2030 ; Relever les défis de la société de demain
    Parallel Title: Parallelausg. L'espace à l'horizon 2030 : Relever les défis de la société de demain
    Parallel Title: Erscheint auch als Space 2030
    DDC: 338.544
    RVK:
    Keywords: Raumfahrt ; OECD-Staaten ; Welt ; Weltraum ; Science and Technology ; Economics ; Industry and Services ; OECD ; Weltraumforschung ; Luft- und Raumfahrtindustrie ; Technik ; Anwendung ; Wirtschaft
    Abstract: This book explores the contribution space systems might make in dealing with looming societal challenges related to threats to the physical environment and the management of natural resources, growing mobility and its consequences, increasing security concerns, and the shift to the information society. It discusses the challenges for developing space applications. It assesses the strengths and weaknesses of the institutional, legal and regulatory frameworks that currently govern space activities in the OECD area and beyond. Finally, it formulates an overall policy framework that OECD governments might use in drafting policies designed to ensure that the potential that space has to offer is actually realised.
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  • 40
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 926401389X
    Language: English
    Pages: Online-Ressource
    Series Statement: The development dimension
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Migration, remittances and development
    Parallel Title: Franz. Ausg. u.d.T. Migration, transferts de fonds et développement
    Parallel Title: Parallelausg. Migrations, transferts de fonds et développement
    Parallel Title: Erscheint auch als Migration, remittances and development
    DDC: 338.90091724
    RVK:
    RVK:
    Keywords: Rücküberweisungen ; Entwicklung ; Finanzsektor ; Entwicklungsländer ; Wirkungsanalyse ; Konferenzschrift ; Migration ; Kapitalanlage ; Regionalentwicklung
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  • 41
    ISBN: 9789264007635
    Language: English
    Pages: Online-Ressource (180 p.) , ill.
    Series Statement: DAC Guidelines and Reference Series
    Parallel Title: Parallelausg. La gestion de l'aide ; Pratiques des pays membres du CAD
    Parallel Title: Parallelausg. La gestion de l'aide : Pratiques des pays membres du CAD
    Parallel Title: Erscheint auch als Managing aid
    DDC: 338.91177
    RVK:
    RVK:
    Keywords: Entwicklungshilfe ; OECD-Staaten ; Entwicklungsländer ; Development ; OECD ; Entwicklungshilfe ; Management ; Erfolgskontrolle
    Abstract: The member countries of OECD’s Development Assistance Committee (DAC) give almost USD 70 billion in foreign aid (development co-operation) annually. This study examines how to manage that aid for the best results. It is based on the organisational structures and practices of 22 of the world’s main donor countries, with a view to assisting countries who are becoming donors. The book covers issues such as legal frameworks; how donors organise their operations in partner developing countries; centralised versus decentralised management; relations with non-governmental organisations; and managing gender equality, environmental sustainability and humanitarian action.
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  • 42
    ISBN: 9264013741
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD Trade Policy Studies
    Series Statement: OECD trade policy studies
    Parallel Title: Druckausg. u.d.T. Environmental requirements and market access
    Parallel Title: Franz. Ausg. u.d.T. ;Les réglementations environnementales et l'accès au marché
    Parallel Title: Parallelausg. Les réglementations environnementales et l'accès au marché
    Parallel Title: Erscheint auch als Environmental requirements and market access
    RVK:
    RVK:
    RVK:
    Keywords: Umweltpolitik ; Regulierung ; Export ; Entwicklungsländer ; Entwicklungsländer ; Export ; Regulierung ; Umweltschutz
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  • 43
    ISBN: 9789264009011
    Language: English
    Pages: Online-Ressource (644 p.)
    Parallel Title: Erscheint auch als Statistics, knowledge and policy
    RVK:
    Keywords: Wirtschaftsindikator ; Wirtschaftspolitik ; OECD-Staaten ; Economics ; Konferenzschrift ; OECD ; Sozialstatistik ; System ; Wirtschaftsstatistik ; Informationspolitik ; Indikator ; Umweltstatistik ; Statistik ; Politische Entscheidung
    Abstract: This publication contains the proceedings of the World Forum on Key Indicators held in Palermo in November 2004. In it, statisticians from governmental statistical offices, international organisations, and academia explain why indicator systems are useful and how statistics can be used, how to implement systems related to different kinds of statistics, and what systems are already in place. This conference was the first co-ordinated world wide effort to study the development and implications of large-scale systems of public information for developed countries.
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  • 44
    ISBN: 9264007458
    Language: English
    Pages: Online-Ressource
    Series Statement: The OECD Health Project
    Series Statement: The OECD Health Project
    Parallel Title: Druckausg. u.d.T. Private health insurance in OECD countries
    Parallel Title: Franz. Ausg. u.d.T. L'assurance-maladie privée dans les pays de l'OCDE
    Parallel Title: Parallelausg. L'assurance-maladie privée dans les pays de l'OCDE
    RVK:
    Keywords: OECD ; Mitgliedsstaaten ; Private Krankenversicherung
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  • 45
    ISBN: 9264194401
    Language: English
    Pages: Online-Ressource
    Series Statement: Private Pensions Series no.4
    Series Statement: SourceOECD
    Series Statement: Private pensions series
    Parallel Title: Druckausg. u.d.T. Regulating private pension schemes
    RVK:
    Keywords: Konferenzschrift 2001 ; OECD ; Private Altersversorgung ; Rentenversicherung
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  • 46
    ISBN: 9264174044
    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Series Statement: OECD proceedings
    Parallel Title: Druckausg. u.d.T. Trade and competition policies
    RVK:
    RVK:
    Keywords: Aufsatzsammlung ; Konferenzschrift ; OECD ; Außenhandel ; Internationaler Wettbewerb
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  • 47
    ISBN: 9264174125
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD proceedings
    Parallel Title: Druckausg. u.d.T. The local dimension of welfare to work
    RVK:
    RVK:
    Keywords: Konferenzschrift 1998 ; OECD ; Beschäftigungspolitik ; Langzeitarbeitslosigkeit ; Regionale Beschäftigungspolitik ; OECD ; Arbeitsmarktpolitik ; Arbeitslosigkeit ; Regionale Beschäftigungspolitik
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  • 48
    ISBN: 9264173420
    Language: English
    Pages: Online-Ressource
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Preparing youth for the 21st century
    RVK:
    RVK:
    Keywords: Konferenzschrift ; OECD ; Mitgliedsstaaten ; Berufsbildung ; Arbeitsmarktpolitik
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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9264163719
    Language: English
    Pages: Online-Ressource
    Series Statement: The OECD Jobs Strategy
    Series Statement: The OECD jobs strategy
    Parallel Title: Druckausg. u.d.T. Fostering entrepreneurship
    Parallel Title: Franz. Ausg. u.d.T. Stimuler l'esprit d'enterprise
    Parallel Title: Parallelausg. Stimuler l'esprit d'entreprise
    RVK:
    RVK:
    RVK:
    RVK:
    Keywords: Intrapreneuring ; Wirtschaftswachstum ; Osteuropa ; Unternehmensgründung ; OECD ; Unternehmensgründung ; Wirtschaftsentwicklung ; Unternehmensgründung ; Öffentliche Förderung
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  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9264163069
    Language: English
    Pages: Online-Ressource
    Series Statement: OECD proceedings
    Series Statement: SourceOECD
    Parallel Title: Druckausg. u.d.T. Institutional investors in the new financial landscape
    RVK:
    RVK:
    Keywords: Konferenzschrift ; OECD ; Institutioneller Anleger ; Internationaler Kreditmarkt
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