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  • 2015-2019  (747)
  • 2005-2009  (17)
  • 1940-1944
  • Paris : OECD Publishing  (764)
  • Graue Literatur  (764)
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  • 1
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264312326
    Language: English
    Pages: 1 Online-Ressource (88 Seiten) , Illustrationen
    Series Statement: OECD development co-operation peer reviews
    Parallel Title: Erscheint auch als OECD OECD development co-operation peer reviews
    Keywords: Entwicklungshilfe ; Slowakei ; Graue Literatur ; Amtsdruckschrift ; Slowakei ; Entwicklungshilfe
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  • 2
    ISBN: 9789264311480 , 9789264313453 , 9789264313712
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Pratiques Fiscales Dommageables - Rapport d'étape de 2018 sur les régimes préférentiels : Cadre inclusif sur le BEPS : Action 5
    Parallel Title: Erscheint auch als Harmful tax practices - 2018 progress report on preferential regimes
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; Steuerharmonisierung ; Transparenz ; OECD-Staaten ; G20-Staaten ; Taxation ; Amtsdruckschrift ; Graue Literatur ; OECD ; Steuerpolitik ; Internationale Kooperation ; Transparenz
    Abstract: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and the 2017 Progress Report. It contains the results of review of all BEPS Inclusive Framework members’ preferential tax regimes that have been identified since the BEPS Project. The results are reported as at January 2019. In addition, the Inclusive Framework agreed on a new standard for substantial activities requirements for no or only nominal tax jurisdictions. This report includes the details of this new standard and the other work on additions to and revisions of the harmful tax practices framework. Finally it contains next steps for the work on harmful tax practices.
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  • 3
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264310865
    Language: English
    Pages: 1 Online-Ressource (122 Seiten) , Illustrationen
    Series Statement: The governance of regulators
    Parallel Title: Erscheint auch als Driving performance at Peru's energy and mining regulator
    Keywords: Energiepolitik ; Bergbaupolitik ; Aufsichtsbehörde ; Peru ; Graue Literatur ; Amtsdruckschrift ; Peru ; Governance ; Bergbau ; Energiepolitik ; Wirtschaftsaufsicht
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264392021
    Language: English
    Pages: 1 Online-Ressource (186 Seiten) , Diagramme
    Keywords: Amtsdruckschrift ; Graue Literatur
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  • 5
    ISBN: 9789264306547
    Language: English
    Pages: 1 Online-Ressource (248 Seiten) , Illustrationen
    Series Statement: OECD public governance reviews
    Parallel Title: Erscheint auch als OECD OECD integrity review of Mexico City
    Keywords: Anti-Korruption ; Compliance-Management ; Nonprofit-Management ; Mexiko-Stadt ; Amtsdruckschrift ; Graue Literatur ; Mexiko ; Öffentliche Betriebswirtschaftslehre ; Compliance-System ; Korruption
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  • 6
    ISBN: 9789264312289
    Language: English
    Pages: 1 Online-Ressource (139 Seiten) , Illustrationen, Karten
    Series Statement: OECD development pathways
    Parallel Title: Erscheint auch als Production transformation policy review of Colombia
    Keywords: Produktivität ; Wirtschaftliche Anpassung ; Kolumbien ; Amtsdruckschrift ; Graue Literatur ; Kolumbien ; Produktivität ; Strukturanpassungspolitik
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  • 7
    ISBN: 9789264312388
    Language: English
    Pages: 1 Online-Ressource (261 Seiten)
    Series Statement: OECD/G20 base erosion and profit shifting project
    Parallel Title: Erscheint auch als Prevention of treaty abuse
    Keywords: Amtsdruckschrift ; Graue Literatur
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  • 8
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264310544 , 9789264310568 , 9789264310551
    Language: English
    Pages: 1 Online-Ressource (148 p.) , 21 x 28cm.
    Series Statement: OECD Rural Policy Reviews
    Parallel Title: Erscheint auch als Linking the indigenous Sami people with regional development in Sweden
    Keywords: Saami ; Entwicklungsplanung ; Ländliche Entwicklung ; Regionalentwicklung ; Soziale Integration ; Ethnische Beziehungen ; Schweden ; Environment ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Development ; Industry and Services ; Amtsdruckschrift ; Graue Literatur ; Schweden ; Samen ; Ländliche Entwicklung ; Regionalentwicklung
    Abstract: The Sami have lived for time immemorial in an area that today extends across the Kola Peninsula in Russia, northern Finland, northern Norway's coast and inland, and the northern half of Sweden. The Sami play an important role in these northern economies thanks to their use of land, their involvement in reindeer husbandry, agriculture/farming and food production, and connection with the region’s tourism industry. However, in Sweden, as in the other states where the Sami live, the connections with regional development are often inconsistent and weak, and could do more to support the preservation and promotion of Sami culture and create new employment and business opportunities. This study, together with the OECD’s broader thematic work on this topic, provides actionable recommendations on how to better include the Sami and other Indigenous Peoples in regional development strategies, learning from and incorporating their own perspectives on sustainable development in the process.
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  • 9
    Language: English
    Pages: 1 Online-Ressource (circa 39 Seiten) , Illustrationen
    Series Statement: OECD social, employment and migration working papers no. 225
    Keywords: Qualifikation ; Signalling ; Humankapital ; Freie Mitarbeiter ; Telearbeit ; Arbeitsmarkt ; Digitale Plattform ; Employment ; Social Issues/Migration/Health ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper studies the effects of a voluntary skill certification scheme in an online freelancing labour market. The paper show that obtaining skill certificates increases a worker’s earnings. This effect is not driven by increased worker productivity but by decreased employer uncertainty. The increase in worker earnings is mostly realised through an increase in the value of the projects obtained (up to 10%) rather than an increase in the number of projects obtained (up to 0.03 projects). In addition, the paper finds evidence for negative selection to completing skill certificates, which suggests that the workers who complete more skill certificates are, on average, in a more disadvantaged position in the labour market. Finally, skill certificates are found to be an imperfect substitute to other types of standardised information. On the whole, the results suggest that certificates play a role in helping new workers break into the labour market, but are more valuable to workers with at least some work experience. More stringent skill certification tests could improve the benefits to new workers.
    Note: Zusammenfassung in französischer Sprache
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  • 10
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264307872
    Language: English
    Pages: 1 Online-Ressource (184 Seiten) , Illustrationen
    Series Statement: Recruiting immigrant workers
    Parallel Title: Erscheint auch als Recruiting immigrant workers
    Keywords: Arbeitsmigranten ; Arbeitsmarktintegration ; Migrationspolitik ; Südkorea ; Amtsdruckschrift ; Graue Literatur ; Südkorea ; Migrationspolitik ; Ausländischer Arbeitnehmer
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  • 11
    Language: English
    Pages: 1 Online-Ressource (circa 30 Seiten) , Illustrationen
    Series Statement: OECD social, employment and migration working papers no. 223
    Keywords: Produktivitätsentwicklung ; Lohn ; Firmentarifvertrag ; Panel ; Belgien ; Employment ; Social Issues/Migration/Health ; Belgium ; Amtsdruckschrift ; Graue Literatur
    Abstract: How do firm-level collective agreements affect firm performance in a multi-level bargaining system? Using detailed Belgian linked employer-employee panel data, our findings show that firm agreements increase both wage costs and labour productivity (with respect to sector-level agreements). Relying on a recent approach developed by Bartolucci (2014), they also indicate that firm agreements exert a stronger impact on wages than on productivity, so that on average profitability is hampered. However, this rent-sharing effect only holds in sectors where firms are more concentrated. Firm agreements are thus mainly found to raise wages beyond labour productivity when the rents to be shared between workers and firms are relatively big. Overall, this suggests that firm-level agreements benefit both employers and employees – through higher productivity and wages – without being detrimental to firms’ gross profits.
    Note: Zusammenfassung in französischer Sprache
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  • 12
    ISBN: 9789264772373
    Language: English
    Pages: 111 Seiten , Illustrationen
    Series Statement: OECD reviews of vocational education and training
    Parallel Title: Erscheint auch als Bergseng, Benedicte Unlocking the potential of migrants in Germany
    Keywords: Migranten ; Berufsbildung ; Deutschland ; Amtsdruckschrift ; Graue Literatur ; Amtsdruckschrift ; Deutschland ; Einwanderer ; Potenzialanalyse
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  • 13
    Book
    Book
    Paris : OECD Publishing
    ISBN: 9789264526532
    Language: English
    Pages: 75 Seiten , Illustrationen
    Parallel Title: Erscheint auch als Working Together for Local Integration of Migrants and Refugees in Rome
    Keywords: Soziale Integration ; Flüchtlinge ; Migranten ; Rom ; Amtsdruckschrift ; Graue Literatur ; Amtsdruckschrift ; Rom ; Flüchtling ; Einwanderer ; Soziale Integration
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  • 14
    Book
    Book
    Paris : OECD Publishing
    ISBN: 9789264934313
    Language: English
    Pages: 169 Seiten , Illustrationen
    Parallel Title: Erscheint auch als Talent Abroad: A Review of Romanian Emigrants
    Keywords: Arbeitsmigranten ; Brain Drain ; Auswanderung ; Rumänien ; Amtsdruckschrift ; Amtsdruckschrift ; Graue Literatur ; Rumänien ; Braindrain ; Auswanderung
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  • 15
    Language: English
    Pages: 1 Online-Ressource (circa 50 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 124
    Keywords: 2004 - 2014 ; Agraraußenhandel ; Landhandel ; Landwirtschaft ; Wertschöpfung ; Erwerbstätigkeit ; Welt ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Agricultural sectors are increasingly integrated into international markets as global value chains (GVCs) expand. This integration is helping to drive value added growth in the sector, including the returns that flow to labour. This report explores the impact that trade and agro-food GVC participation has on labour returns and thereby employment not only within the agricultural sectors, but across other sectors of the economy. At the global level, trade and agro-food GVCs generated an average of between 20-26% of total agricultural workforce returns between 2004 and 2014, and labour returns were generated from both direct participation in trade and from indirect participation through other downstream sectors. This report finds that the impact on economy-wide labour returns is on average greater for countries specialising in direct exports of primary products as compared to those specialising in indirect agricultural exports. Evidence also shows that agricultural subsidies have a negative impact both on labour returns from primary sector exports and the returns generated indirectly from processing-sector exports.
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  • 16
    Language: English
    Pages: 1 Online-Ressource (circa 85 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 126
    Keywords: Agraraußenhandel ; Handelspräferenzen ; Nichttarifäre Handelshemmnisse ; WTO-Recht ; Agriculture and Food ; Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: Preferential trading agreements are becoming a more common feature of the global agro food trading environment, a trend that has increased since the early 2000s. While they increasingly cover the majority of trade worldwide, there remains a question as to the extent to which their treatment of agriculture has changed over time, and whether the liberalising elements contained in these agreements are increasingly addressing distortions in world agro-food markets. This paper presents findings on the evolution of the treatment of agriculture within preferential trade agreements. Changes in various aspects of liberalisation achieved through these agreements have been explored, such as provisions related to market access, export competition and domestic support. The report finds that agriculture appears to be increasingly treated in a similar manner to other goods trade, with expansion in the scope of agreements extending to agriculture. Agreements are delivering reduced tariffs among members across the majority of agricultural commodities – however, heterogeneity of rules of origin between agreements is likely to be undermining these benefits. Reflecting multilateral rules, provisions related to Sanitary and Phytosanitary measures and Technical Barriers to Trade have become a standard feature of agreements. Overall, preferential trade agreements are strongly influenced by the multilateral framework.
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  • 17
    Language: English
    Pages: 1 Online-Ressource (circa 64 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 128
    Keywords: Agrarpolitik ; Wasserpolitik ; Wasserpreis ; Subvention ; Bewässerung ; Grundwasser ; Gewässerbelastung ; OECD-Staaten ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report offers a guide on potential reform pathways towards sustainable agriculture water use, based on a thorough review of selected past water and agriculture reforms and extensive consultation with policy experts. A theory of change is developed that emphasises the importance of flexibility in the timing and design of reform processes to achieve practical and effective policy changes. Governments should prepare future reforms, via continued research, education, and governance efforts, to help take advantage of reform opportunities when the timing is right. Five necessary conditions are identified for a successful reform process: (i) support evidence-based problem definition, objective setting and evaluations; (ii) ensure that governance and institutions are aligned with the policy change; (iii) engage stakeholders strategically and build trust; (iv) rebalance economic incentives to mitigate short run economic losses; and (v) define an adjustable smart reform sequencing that provides flexibility in the long run. These conditions are found to be necessary to implement four challenging policy changes: charging water use in agriculture; removing subsidies that negatively impact water resources, regulating groundwater use and addressing nonpoint source pollution. But the relative effort that governments need to devote to fulfilling each of the five conditions will vary depending on the policy change.
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264434738
    Language: English
    Pages: 1 Online-Ressource (229 Seiten) , Illustrationen
    Series Statement: Social Institutions and Gender Index
    Parallel Title: Erscheint auch als SIGI 2019 Global Report
    Keywords: Sozialer Indikator ; Geschlechterdiskriminierung ; Soziale Norm ; Institutionenökonomik ; OECD-Staaten ; Welt ; Amtsdruckschrift ; Graue Literatur
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  • 19
    ISBN: 9789264730274
    Language: English
    Pages: 1 Online-Ressource (155 Seiten)
    Series Statement: Global forum on transparency and exchange of information for tax purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Hong Kong (China) 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Hongkong ; Amtsdruckschrift ; Graue Literatur ; Hongkong ; Steuerverwaltung ; Finanzverwaltung ; Internationale Kooperation
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  • 20
    Language: English
    Pages: 1 Online-Ressource (circa 58 Seiten) , Illustrationen
    Series Statement: OECD environment working papers no. 143
    Keywords: City-Maut ; Kommunale Verkehrspolitik ; Fahrrad ; Share Economy ; Nachhaltige Mobilität ; Mailand ; Environment ; Italy ; Amtsdruckschrift ; Graue Literatur
    Abstract: The purpose of this study is to investigate the effect of congestion pricing on the demand for clean transport modes. To this end, it draws on an empirical analysis of the effect of Milan’s congestion charge on the use of bike sharing. The analysis indicates that congestion pricing increases daily bike-sharing use by at least 5% in the short term. Extending the schedule of the congestion charge in the early evening increases bike-sharing use in the affected time window by 12%. The impact of the policy on bike-sharing use mainly occurs through the reduction of road traffic congestion, which makes cycling safer and more pleasant. The findings of the study indicate that policies aiming to reduce car use also have positive repercussions on the uptake of green mobility options. Relying solely on direct incentives for cycling, which often involve infrastructure projects, is likely insufficient to remove barriers to bike use.
    Note: Zusammenfassung in französischer Sprache
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  • 21
    Language: English
    Pages: 1 Online-Ressource (circa 42 Seiten) , Illustrationen
    Series Statement: OECD environment working papers no. 146
    Keywords: Environment ; Amtsdruckschrift ; Graue Literatur
    Abstract: Achieving a low-greenhouse gas (GHG) development requires making finance flows consistent with this objective. In order to measure progress to date as well as inform future public action in this area, this paper calls for further efforts to track gross primary investments flows in new infrastructure and equipment and the refurbishment of such assets, as well underlying sources of finance. The proposed scope focuses on tangible fixed assets with a direct and significant impact on GHG emissions.
    Note: Zusammenfassung in französischer Sprache
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  • 22
    Language: English
    Pages: 1 Online-Ressource (circa 34 Seiten) , Illustrationen
    Series Statement: OECD statistics working papers 2019, 1
    Keywords: Inflation ; Digitalisierung ; Produktivitätsentwicklung ; Bruttoinlandsprodukt ; Sozialer Wandel ; Verbraucherpreisindex ; Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: The effect on the household consumption price index from possible sources of error in capturing digital products depends on the weight of the affected products. To calculate upper bounds for this effect, we apply weights based on the average structure of household consumption in OECD countries to a maximum plausible overstatement of price change for each affected or potentially affected product. The products account for about 35% of household expenditure in 2005, declining to 32% in 2015. The upper bound simulation effect on the growth rate of the consumption deflator is somewhat less than –0.6 percentage points in 2015 – large enough to improve the picture of GDP and productivity growth in advanced economies. However, this would not overturn the conclusion that productivity growth has slowed substantially compared over the past decades.
    Note: Zusammenfassung in französischer Sprache
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  • 23
    Language: English
    Pages: 1 Online-Ressource (circa 59 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 122
    Keywords: Digitalisierung ; Agraraußenhandel ; Landhandel ; Landwirtschaft ; Wertschöpfung ; Erwerbstätigkeit ; Welt ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: How are new opportunities to create and share information shaping the digital transformation of the agriculture and food system, and thus potentially fostering its reorganisation? This report focuses on cross-border trade aspects along the global agriculture and food value chain, and looks at how changes brought about by digital technologies can influence who participates in the value chain, where value added is created, and how value is distributed between actors in the chain. However, it is not only changes in the agriculture and food sector from digital technologies that matters, but also the digital transformation of other actors in the global value chain (GVC) such as support services, logistics and governments. Digital technologies present a potential to reduce trade and transaction costs, including those related to identifying and negotiating a deal, proving compliance with standards and to delivering products across borders quickly and efficiently.
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  • 24
    Language: English
    Pages: 1 Online-Ressource (circa 45 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 125
    Keywords: Agroindustrie ; Wertschöpfung ; Agraraußenhandel ; Regionale Wirtschaftsintegration ; Handelsabkommen ; CGE-Modell ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Global value chains (GVCs) in agriculture and food sectors contribute to sector growth and development. However, agricultural trade is subject to significant distortions that limit trade which in turn impacts on its competitiveness world-wide. Using the OECD Metro model, this study analyses the impact of trade and domestic support policies on participation in agro-food GVCs and the benefits that flow from them. The results show that current market access barriers and distorting forms of domestic support have a negative effect not only on welfare, but also on the possible benefits from participation in agro-food GVCs. If barriers, i.e. tariffs and quotas, were removed this would offer the potential to increase welfare, increase exports of agro-food domestic value added from all countries, and promote trade by furthering GVC links through value added. This study also shows that regional trade agreements have the potential to deepen GVC linkages amongst members.
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  • 25
    Language: English
    Pages: 1 Online-Ressource (circa 41 Seiten) , Illustrationen
    Series Statement: OECD trade policy papers no. 220
    Keywords: Electronic Commerce ; Elektronischer Datenaustausch ; Grenze ; Datensicherheit ; Datenschutz ; Außenwirtschaftspolitik ; Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: The ubiquitous exchange of data across borders has given rise to a range of concerns by governments and citizens about some of the effects of so much information being collected and used, often without the knowledge of data subjects. This has led countries to condition or prohibit the transfer of data abroad, affecting trade in the process. This paper develops an indicative taxonomy of domestic approaches to cross-border data flow regulation and local storage requirements; it then surveys international instruments that address the question of international data transfers. The paper then examines the issues that data flow restrictions might raise for consumers and businesses. Against this backdrop, the paper highlights the challenge of finding balance between ensuring that important objectives, such as consumer privacy and security, are met while maintaining the benefits from free flows of data, including the benefits from increased and more inclusive digital trade.
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  • 26
    Language: English
    Pages: 1 Online-Ressource (circa 37 Seiten) , Illustrationen
    Series Statement: OECD trade policy papers no. 223
    Keywords: Dienstleistungshandel ; Außenwirtschaftspolitik ; Handelsliberalisierung ; Handelshemmnisse ; Wirtschaftsindikator ; Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper presents new data on regulatory barriers affecting services trade within the European Economic Area (EEA), covering 25 EEA countries, 22 sectors and five years (2014-2018). Following the methodology of the OECD Services Trade Restrictiveness Index (STRI), qualitative information is scored and weighted to produce binary composite indices. The resulting intra-EEA STRIs reveal that services trade restrictiveness within the Single Market is considerably lower than the applied MFN regime of those EEA members. Moreover, they show that EEA members have achieved significant regulatory harmonisation through their integration process.
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  • 27
    Language: English
    Pages: 1 Online-Ressource (circa 46 Seiten) , Illustrationen
    Series Statement: OECD trade policy papers no. 226
    Keywords: Outsourcing ; Auslandsverlagerung ; Arbeitsnachfrage ; Technischer Fortschritt ; Strukturwandel ; Welt ; Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: About 40% of employment in manufacturing is in services functions. This paper develops a measure of narrow outsourcing, matching services functions performed by workers inside manufacturing firms to the same services functions provided by outside suppliers. The measure allows us to analyse the competition that, say, workers at the IT services desk in manufacturing firms face from outside IT suppliers. Narrow outsourcing is entered into labour demand functions where labour is broken down on business functions using OECD data combined with the 2016 releases of the World Input Output Database (WIOD). On average, a one percentage point increase in narrow local outsourcing of services reduces manufacturing employment in the same services function by between 1.5% (R&D) and 3% (transport). The impact of offshoring on manufacturing labour demand is small on average, but depends strongly on the complexity of the value chain, the policy environment and technology. Manufacturing employment is more services intensive the longer the value chain. In-house IT functions complement and support offshored IT functions, while offshored R&D functions tend to replace in-house R&D. Tentatively, technology as measured by IT maturity and the length of the value chain is more important for employment in services functions in manufacturing than is offshoring.
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  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 56 Seiten) , Illustrationen
    Series Statement: OECD green growth papers 2019, 03
    Keywords: Environment ; Amtsdruckschrift ; Graue Literatur
    Abstract: Small and medium-sized enterprises (“SMEs”) are important stakeholders for both environmental and economic policymaking. Among OECD countries, they represent roughly 99.7% of all enterprises and 60% of total employment. Simultaneously, while their individual environmental footprint is small, on aggregate, SMEs contribute up to 70% of industrial pollution in Europe. Thus, they have tremendous potential as drivers of green and inclusive growth. Through a comprehensive literature review, this issue paper assesses the trade-offs and synergies between SMEs’ ability to deliver green growth – through greening processes like eco-innovation and adoption of green measures - and their ability to contribute to inclusive growth – through job creation and inclusive business models. This issue paper also reviews relevant policy measures that can help SMEs navigate the opportunities and challenges in delivering green and inclusive growth.
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  • 29
    Language: English
    Pages: 1 Online-Ressource (circa 59 Seiten) , Illustrationen
    Series Statement: OECD environment working papers no. 142
    Keywords: Produkthaftung ; Online-Handel ; OECD-Staaten ; Environment ; Amtsdruckschrift ; Graue Literatur
    Abstract: Extended producer responsibility or product stewardship is a policy approach that aims to increase waste recovery and recycling. Extended producer responsibility (EPR) systems aim to make producers responsible for the environmental impacts of their products throughout the product chain, from design to the end-of-life phase. This report focuses on free-riding of producers or retailers, which the fast expansion of online sales in recent years has been exacerbating. Online sales are creating new free-riding opportunities as consumers are able to buy more easily from sellers in other countries. These sellers often have no physical, legal entity in the country where the consumer resides, and are not registered with national or local EPR schemes.
    Note: Zusammenfassung in französischer Sprache
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  • 30
    Language: English
    Pages: 1 Online-Ressource (circa 33 Seiten) , Illustrationen
    Series Statement: OECD environment working papers no. 145
    Keywords: Parken ; Preismanagement ; Umweltverträglichkeit ; Wohlfahrtsanalyse ; Verkehrspolitik ; OECD-Staaten ; Environment ; Amtsdruckschrift ; Graue Literatur
    Abstract: Parking policies have significant environmental and economic implications, which have often been left unconsidered. This paper reviews the relevant literature to provide a deeper understanding of the main environmental and economic consequences of common parking policies, and suggest policy options to protect the environment and increase social welfare.
    Note: Zusammenfassung in französischer Sprache
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  • 31
    Language: English
    Pages: 1 Online-Ressource (circa 31 Seiten) , Illustrationen
    Series Statement: OECD economic policy paper no. 26 (February 2019)
    Series Statement: OECD Economic Policy Papers no.26
    Keywords: Digitalisierung ; Informationstechnik ; Produktivitätsentwicklung ; Innovationsdiffusion ; Technologiepolitik ; Industriepolitik ; Qualifikation ; Wettbewerb ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper presents a range of policies to enhance adoption of digital technologies and firm productivity. It quantifies illustratively the effect of policy changes by combining the results of two recent OECD analyses on the drivers of adoption and their productivity benefits. Increasing access to high-speed internet, upgrading technical and managerial skills and implementing product and labour market reforms to facilitate the reallocation of resources in the economy are found to be the main factors supporting the efficient adoption of a selection of digital technologies. The most productive firms have benefitted relatively more from digitalisation in the past, contributing to a widening productivity gap with less productive firms. Policies should create the conditions for efficient adoption by less productive firms, which would help them to catch up, achieving a double dividend in terms of growth and inclusiveness. Enhancing skills has a key role to play in this area since less productive firms suffer relatively more from skill shortages.
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  • 32
    Language: English
    Pages: 1 Online-Ressource (circa 127 Seiten) , Illustrationen
    Additional Information: Anhang zu Milanez, Anna Taxation and the future of work Paris : OECD Publishing, 2019
    Series Statement: OECD taxation working papers no. 42
    Keywords: Taxation ; Amtsdruckschrift ; Graue Literatur
    Abstract: This annex details the tax treatment of standard employees and self-employed workers in eight countries: Argentina, Australia, Hungary, Italy, the Netherlands, Sweden, the United Kingdom and the United States. The accompanying paper models and discusses the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers. The aim is to understand whether countries’ tax systems treat different employment forms differently, before approaching the broader question of whether differential treatment has merit when evaluated against tax design principles.
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  • 33
    Language: English
    Pages: 1 Online-Ressource (circa 88 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 119
    Keywords: 2004 - 2014 ; Agroindustrie ; Wertschöpfung ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Global value chains (GVCs) in agriculture and food sectors are becoming an important part of the agro-food trading landscape, influencing both the nature of the gains from trade and the impacts of trade policies. This study explores the changes in trade in value added that are occurring within agro-food GVCs and the implications that participation in agro-food GVCs has had on the agro-food sectors. It makes use of a database on trade in value added for 22 agro-food sectors derived from the Global Trade Analysis Project (GTAP) database. The study finds that between 2004 and 2014, agro-food sectors have been increasing their participation in GVCs and that the links created within these production networks have become more “global” in nature. At the same time, agro-food GVCs have become increasingly centred around hubs in the People’s Republic of China and Germany where large amounts of value added are funnelled before reaching the end consumer. The study also finds that participation in agro-food GVCs is beneficial for sector development and growth – both in aggregate terms and in terms of domestic value added from exports. Of key importance has been the use of foreign value added and access to a wide diversity of imported inputs. However, policies that restrict trade and limit market openness reduce participation and sector growth and development – including policies that create barriers to trade in agro-food products themselves. In addition, the study finds that the use of services value added in exports is an important factor that contributes to sector growth, which highlights the importance of the broader policy environment to enhance the benefits from agro-food GVCs.
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  • 34
    Language: English
    Pages: 1 Online-Ressource (circa 45 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 123
    Keywords: Agraraußenhandel ; Landhandel ; Landwirtschaft ; Dienstleistung ; Wertschöpfung ; Erwerbstätigkeit ; Welt ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Global value chains (GVCs) in agriculture and food sectors have the potential to influence trading relationships and the gains from trade for different sectors along the value chain. This report explores the way in which value from trade and GVC participation is created for the agriculture sector. It examines differences in returns to the sector from participation in GVCs and trade either directly in contrast to participation that relies on downstream domestic processing. The study makes use of a database on trade in value added for 22 agro-food sectors derived from the Global Trade Analysis Project (GTAP) database. The evidence presented in this paper suggests that aggregate value to the agriculture and to the economy overall from direct participation in trade and GVCs generates at least as much value as participation that relies on domestic downstream processing. Similar overall gains from primary exports are associated with greater volumes and the value created from ‘value addition’ to these exports – the embodied service and other inputs. Indeed, countries that specialise in primary exports have higher shares of service value added in these exports, with this also being a determinant of value growth for middle-income countries.
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  • 35
    Language: English
    Pages: 1 Online-Ressource (circa 57 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 127
    Keywords: 2005 - 2016 ; Fischereipolitik ; Nachhaltige Entwicklung ; OECD-Staaten ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: How can policy makers successfully implement the policy changes needed to achieve greater economic, social, and environmental sustainability and resilience? This report combines lessons from the available literature, discussions with experts and stakeholders, as well as information on past policy change processes. Results suggest that, over the last decade, changes to fisheries policy have largely been triggered by the performance of the sector itself and how it is perceived, particularly with respect to resource management and to socio-economic outcomes. Other important factors stand out, in particular initiatives by people in charge of fisheries management and legal commitments to adopt changes. Macroeconomic and macro-political factors, however, appear to have had less impact on fisheries policy than on other policy domains. Key recommendations are proposed to facilitate policy change in the future through better use of data, commitment mechanisms, non-sectoral policies, and consultation processes.
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  • 36
    Language: English
    Pages: 1 Online-Ressource (circa 19 Seiten) , Illustrationen
    Series Statement: OECD trade policy papers no. 219
    Keywords: Internationaler Markteintritt ; Digitalisierung ; Elektronischer Datenaustausch ; Außenwirtschaftspolitik ; Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: The digital transformation has had a profound impact on international trade, lowering barriers to internationalisation and contributing to growing trade competitiveness, but at the same time making international trade transactions more complex. Distinctions between goods and services and between modes of delivery have become blurred, and trade today must not only to be faster and more reliable, but also meet a range of regulatory requirements that differ across markets, including those related to privacy, consumer protection and security. Against this backdrop, this paper suggests that new and more holistic approaches to market openness are needed for the 21st century. These should take into consideration issues that span goods, services and digital networks more jointly and involve more international dialogue between a range of stakeholders and policy communities. The paper then discusses how principles of good regulatory practice in relation to market openness – in particular, transparency, non-discrimination, interoperability and avoidance of unnecessary trade restrictiveness – can provide guidance when approaching some of these emerging challenges, with a view to helping inform policy makers as they consider rules for the digital age.
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  • 37
    Language: English
    Pages: 1 Online-Ressource (circa 43 Seiten) , Illustrationen
    Series Statement: OECD trade policy papers no. 222
    Keywords: Technologietransfer ; Außenhandel ; Auslandsinvestition ; Wettbewerb ; Immaterielle Werte ; Innovation ; Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: Concerns are growing about policies and measures that restrict market access with the effect of “forcing” technology transfer. Efforts to target forced technology transfer are complicated by the sometimes blurred line between voluntary and mutually agreed upon technology transfers and that which is perceived to be, or is in fact, compelled. This study presents a discussion of the continuum of measures related to international technology transfer (ITT) and aims to identify those measures that pose the greatest concern over their potential to compel disclosure of commercially valuable and sensitive technology. It then briefly presents information on provisions in international trade and investment agreements that are relevant to ITT. The last section presents the perspective from the private sector in order to better understand how firms engage in technology transfers through research collaboration, licensing, joint ventures, and equity investments. The analysis in this report indicates that involuntary technology transfer is a complex issue, and it aims to provide a way for policy makers to think through the issues, to apply a systematic and analytical approach to assessing which policies are of the greatest concern.
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  • 38
    Language: English
    Pages: 1 Online-Ressource (circa 45 Seiten) , Illustrationen
    Series Statement: OECD trade policy papers no. 225
    Keywords: Dienstleistungshandel ; Arbeitskräftepotenzial ; Arbeitsmarktintegration ; Befristete Beschäftigung ; Teilzeitarbeit ; Atypische Beschäftigung ; Trade ; European Union ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report presents new cross-country evidence on labour market transitions in sectors exposed to growing volumes of international trade, and the job characteristics of workers employed in these sectors. It shows that export growth is significantly associated with lower job loss risk. In commercial services sectors, exports offer over-proportional employment opportunities to those currently outside the workforce. Men and women are not always impacted identically. For example, involuntary part time employment amongst women falls with growing export volumes, while there is no such effect for men. These results show that the distributional effects of international trade are not limited to wage effects or net changes in employment numbers and highlight the need for a comprehensive assessment of trade implications for individual workers.
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  • 39
    Language: English
    Pages: 1 Online-Ressource (circa 33 Seiten) , Illustrationen
    Series Statement: OECD green growth papers 2019, 02
    Keywords: Environment ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper reviews the empirical evidence on the socioeconomic distribution of exposure to a selection of common environmental risks such as air and noise pollution and natural hazards, and of access to amenities such as green space. It finds that there are many examples where disadvantaged groups within countries, regions or cities are exposed to greater environmental risks, and ultimately greater potential harm or damages, or have poorer access to amenities than more advantaged groups. However, this pattern is not ubiquitous, there are examples in the literature where no difference, or the opposite difference is observed. Next, the paper reviews the empirical literature on the distributional effects of environmental policies. It concludes that although the evidence on the direct effects of environmental policy varies by policy instrument type, the general lesson is that well-designed environmental policy reforms incorporating appropriately targeted compensation schemes (e.g. within existing social welfare systems) can neutralise direct negative distributional outcomes and generate progressive outcomes overall.
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  • 40
    Language: English
    Pages: 1 Online-Ressource (circa 67 Seiten) , Illustrationen
    Series Statement: OECD green growth papers 2019, 04
    Keywords: Environment ; Amtsdruckschrift ; Graue Literatur
    Abstract: The paper discusses the implications of the low-carbon transition for workers and the relevant lessons-learnt in previous industrial restructuring experiences. The evidence suggests that, while climate policies are likely to have a modest impact on aggregate employment, workers in certain regions and industries can be more severely affected. The transition may also have gender-differentiated impacts: men represent the largest share of the workforce of most negatively affected industries (e.g. coal-mining) while the growth of the renewable power generation sector, which exhibits a relatively more gender-balanced workforce, suggests that female employment may increase in the traditionally male-dominated energy sector. Lessons from the case-studies underline that a suite of polices is necessary to manage the structural adjustment process, including structural reforms and skills policies. Importantly, the low-carbon transition differentiates itself from previous restructuring experiences because of its policy-driven nature and the possibility to finance structural adjustment measures through carbon-pricing revenues.
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  • 41
    Language: English
    Pages: 1 Online-Ressource (circa 114 Seiten) , Illustrationen
    Series Statement: OECD Local Economic and Employment Development (LEED) working papers no. 2019, 03
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2019/03
    Keywords: Industry and Services ; Poland ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report examines the local entrepreneurship ecosystem of the Malopolskie region in Poland and its capacity to promote productivity upgrading and industrial renewal. It forms part of the OECD’s work stream on local entrepreneurship ecosystems and emerging industries.
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  • 42
    ISBN: 9789264455030
    Language: English
    Pages: 1 Online-Ressource (105 Seiten)
    Series Statement: Global forum on transparency and exchange of information for tax purposes
    Parallel Title: Erscheint auch als Global Forum on Transparency and Exchange of Information for Tax Purposes: Turks and Caicos Islands 2019 (second round)
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Westindische Inseln ; Amtsdruckschrift ; Graue Literatur ; Turks- und Caicosinseln ; Steuer ; Finanzverwaltung ; Internationale Kooperation
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  • 43
    Language: English
    Pages: 1 Online-Ressource (circa 25 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 129
    Keywords: Getreidepolitik ; Politische Reform ; Partielles Gleichgewicht ; China ; Agriculture and Food ; China, People’s Republic ; Amtsdruckschrift ; Graue Literatur
    Abstract: Reforming China’s grain policy could have significant implications for both domestic and international markets. China has begun to reform its price support policies for several commodities, replacing them with commodity specific area payments. The assessment of policy reform scenarios for grains, using two partial equilibrium models, show that China would maintain more than 80% of self-sufficiency in wheat and maize, and more than 95% in rice. The increase in its grain imports could increase international prices, in particular for wheat and rice. A gradual approach to reforming market price support with compensatory payments would smooth the potential impacts on domestic and world commodity markets, as well as on domestic farm income. While the reform of price support policies benefit consumers the most, more decoupled area payments could also have a greater impact on farm income without increasing the overall cost to society as well as environmental performance of agriculture. Lower costs of managing public grain stocks would equally reduce the budgetary cost of reforms.
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  • 44
    Language: English
    Pages: 1 Online-Ressource (circa 42 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 131
    Keywords: 1950 - 2050 ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: The Long-term Agricultural Outlook model (LAO) is a long-run partial equilibrium trade model developed by the OECD as a complementary modelling tool to AGLINK-COSIMO, a more detailed partial equilibrium model used to develop ten-year projections for agricultural markets, as reported in the annual OECD-FAO Agriculture Outlook publication. LAO describes the drivers of structural changes in global supply and demand, provides a baseline of real agricultural prices, and can be used to situate short and medium term price projections in a longer-term context. The model is also suitable for performing scenario analysis of long-term issues concerning agriculture, such as the links between food security and climate change. The model structure is similar to that of AGLINK-COSIMO, which enhances comparability, but much simpler, with highly aggregated commodity and regional groupings. The simplified structure makes it possible to make use of data on productivity growth in a way not possible in more complex models, and to investigate the role of long term drivers of productivity growth, in particular research spending. It also facilitates a focus on key macro-economic drivers of agricultural market developments. This report details the motivation, structure, and development of the model, alongside initial outputs. The baseline results indicate a lowering of real agricultural prices in the long run, as growth in global supply outpaces growth in global demand.
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  • 45
    Language: English
    Pages: 1 Online-Ressource (circa 45 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 135
    Keywords: Agriculture and Food ; Brazil ; Amtsdruckschrift ; Graue Literatur
    Abstract: Brazil is one of the world’s largest producers and exporters of meat and animal products. This report compiles information and data on antimicrobial use and antimicrobial resistance in food-producing animals in Brazil. Antimicrobials are used in food producing animals, mainly as a growth promoter. While the use of antibiotics is estimated to be falling, there is concern amongst livestock producers as to the possible rise in production costs resulting from the withdrawal of these antibiotics, and they are currently exploring alternative interventions and their likely economic impact on their incomes. Recent regulatory and policy changes, including the implementation of the National Action Plan on Antimicrobial Resistance in Agriculture, are aimed at limiting the use of antibiotics in livestock production and containing the rise in antimicrobial resistance.
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264397569 , 9789264969414 , 9789264478749
    Language: German
    Pages: 1 Online-Ressource (circa 201 Seiten) , Illustrationen
    Keywords: Stadtwachstum ; Stadtentwicklung ; Ballungsraum ; Regionalentwicklung ; Regionales Wachstum ; Hamburg ; Urban, Rural and Regional Development ; Germany ; Graue Literatur ; Amtsdruckschrift
    Abstract: Die Metropolregion Hamburg (MRH) ist mit etwa 8% der Landesfläche die zweitgrößte Metropolregion in Deutschland. Der erste OECD-Bericht zur Regionalentwicklung, der sich mit Deutschland befasst, untersucht die MRH unter dem Blickwinkel ihrer Wettbewerbs- und Innovationsfähigkeit sowie einer nachhaltigen Stadt- und Regionalentwicklung.
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  • 47
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 66 Seiten) , Illustrationen
    Series Statement: West African papers no. 22 (April 2019)
    Series Statement: West African papers
    Keywords: Development ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report, part of the “Cities” collection, analyses the spatial distribution of formal enterprises and health infrastructure in West Africa. The analysis shows that sectors crucial for regional integration are concentrated in economic capitals rather than in border areas. These results illustrate the difficulty that many West African countries have in distributing the potential for economic development throughout the country. The mapping of health infrastructure shows that border towns have a surplus of medical centres and a deficit of hospitals and maternity wards relative to their urban populations. The report identifies several regions in which closer co-operation could favour the establishment of cross-border health facilities. Also in this Collection: “Regional Integration in Border Cities”, No. 20 “Population and Morphology of Border Cities”, No. 21 “Accessibility and Infrastructure in Border Cities”, No. 23
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  • 48
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 68 Seiten) , Illustrationen
    Series Statement: West African papers no. 23 (April 2019)
    Series Statement: West African papers
    Keywords: Development ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report, part of the “Cities” collection, analyses road accessibility, transport corridors and checkpoints set up in border towns in West Africa. An innovative model shows that the population base of border towns could be 14% greater if there were no delays at border crossings. The existence of roadside checks decreases the size of this population base from 12 to 50%. A study of 59 jointly planned or operated border posts in sub-Saharan Africa shows that trade facilitation runs up against the special interests of public servants and private-sector actors making a living from regional integration frictions. Also in this Collection: “Regional Integration in Border Cities”, No. 20 “Population and Morphology of Border Cities”, No. 21 “Businesses and Health in Border Cities”, No. 22
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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (27 Seiten) , Illustrationen
    Series Statement: West African papers no. 25 (September 2019)
    Series Statement: West African papers
    Keywords: Kollektive Sicherheit ; Konflikt ; Ursache ; Entwicklung ; Tendenz ; Development ; Sahel ; Westafrika ; Amtsdruckschrift ; Graue Literatur
    Abstract: Following the 2013 French military intervention in Mali, significant attention has been paid to issues of security and development in the Sahel. The stability of Sahelian countries and the capacity of their governments to manage social change and resulting tensions have major security implications for migration flows, economic development, and health concerns both for local people and for the broader international community. The rise of violent religious extremism in the region and the varied efforts to curtail its spread have raised international alarm and prompted important resources to be invested by both domestic governments and foreign partners. This paper offers a broad overview of the current situation in the Sahel paying attention to the intersecting and overlapping issues of security and development. The paper then interrogates three central themes—poverty, migration, and conflict—adopting a historical perspective to examine long-term trends in the region. In doing so, it aims to contribute to contemporary policy discussions by offering evidence of how these dynamics have either changed or persisted across this centrally important region during the last several decades.
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  • 50
    Language: English
    Pages: 1 Online-Ressource (circa 41 Seiten) , Illustrationen
    Series Statement: OECD trade policy papers no. 228
    Keywords: Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: Corruption at the border distorts resource allocation, undermines the level playing field for businesses, hampers the attractiveness of affected markets, and may result in significant revenue losses for developing countries. Trade facilitation policies could potentially reduce the incentives and the opportunities for corruption. This paper explores potential determinants of border-related corruption and trade facilitation policies most likely to address it. Countries with higher integrity at the border are found to also have more efficient border processes. Measures that appear to particularly support integrity at the border include transparency and predictability, streamlining of formalities – through simplification of documents, more automation of processes at different levels of complexity, or improved procedures along the border transaction chain – and coordinated border management.
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  • 51
    Language: English
    Pages: 1 Online-Ressource (circa 66 Seiten) , Illustrationen
    Series Statement: OECD trade policy papers no. 229
    Keywords: Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: Small and medium-sized enterprises (SMEs) play an important role in generating economic activity and employment in developing and developed countries. However, partly due to remaining at-the-border trade costs, SMEs continue to be less represented in international trade – as direct exporters or importers – than larger firms. Drawing on cross-country data from the World Bank Enterprise Survey (WBES), together with the OECD Trade by Enterprise Characteristics (TEC), this paper looks at the relationship between the trade facilitation environment – as measured through the OECD Trade Facilitation Indicators (TFIs) – and various measures of international engagement of SMEs. While there are differentiated impacts across firm size for different trade facilitation areas, the analysis shows that firms of all sizes across both developed and developing economies benefit from improvements in the overall trade facilitation environment, helping them export and import. However, on aggregate, smaller firms benefit more from improvements in the overall trade facilitation environment relative to large firms. The analysis also suggests that some trade facilitation measures matter more in addressing fixed versus variable costs for SMEs and provides some guidance as to what trade facilitation policy reforms might be prioritised.
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  • 52
    Language: English
    Pages: 1 Online-Ressource (circa 53 Seiten) , Illustrationen
    Series Statement: OECD productivity working papers no. 18 (January 2019)
    Series Statement: OECD productivity working papers
    Keywords: Science and Technology ; Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report presents new evidence on industry concentration trends in Europe and in North America. It uses two novel data sources: representative firm-level concentration measures from the OECD MultiProd project, and business-group-level concentration measures using matched Orbis-Worldscope-Zephyr data. Based on the MultiProd data, it finds that between 2001 and 2012 the average industry across 10 European economies saw a 2-3-percentage-point increase in the share of the 10% largest companies in industry sales. Using the Orbis-Worldscope-Zephyr data, it documents a clear increase in industry concentration in Europe as well as in North America between 2000 and 2014 of the order of 4-8 percentage points for the average industry. Over the period, about 3 out of 4 (2-digit) industries in each region saw their concentration increase. The increase is observed for both manufacturing and non-financial services and is not driven by digital-intensive sectors.
    Note: Zusammenfassung in französischer Sprache
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  • 53
    Language: English
    Pages: 1 Online-Ressource (circa 36 Seiten) , Illustrationen
    Series Statement: OECD productivity working papers no. 19 (October 2019)
    Series Statement: OECD productivity working papers
    Keywords: Science and Technology ; Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: Productivity growth has declined in most advanced economies in the past two decades and there are signs that the pace of global value chain (GVC) integration has slowed in the post-crisis period. This paper explores the role of GVCs - international trade in intermediate inputs - for multi-factor productivity growth using a range of cross-country industry-level data sources. We find that greater participation in GVCs is associated with faster domestic productivity growth at the industry level. We estimate that if GVCs had continued to grow at their pre-crisis trend, productivity growth would have been around 1 percentage point faster over the subsequent five years in both manufacturing and services. We also find that the productivity-enhancing direction of trade differs between sectors. For manufacturing sectors, greater use of intermediate inputs from foreign sources (backward participation) is linked with faster productivity growth, reflecting the beneficial effects of having access to better quality or cheaper inputs. For services sectors, it is more the sales of intermediates (forward participation) that is associated with productivity gains, in line with the traditional role of services in foreign trade as providing inputs to other activities. Looking by partner country, GVC participation with higher productivity countries is particularly productivity enhancing. We also find that GVC integration spurs greater domestic innovation activity.
    Note: Zusammenfassung in französischer Sprache
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  • 54
    Language: English
    Pages: 1 Online-Ressource (circa 71 Seiten) , Illustrationen, Diagramme
    Series Statement: International Transport Forum policy papers no. 70
    Series Statement: Case-specific policy analysis
    Series Statement: International Transport Forum policy papers
    Keywords: Transport ; Graue Literatur
    Abstract: The shipping sector receives subsidies, tax breaks and other forms of financial support from governments. This report gives an overview of direct and indirect subsidies available to maritime transport in OECD countries and assesses whether they provide value for taxpayers’ money. Based on this, the report offers recommendations on how policy-makers can increase the effectiveness of maritime subsidies.
    Note: References page 63-69 , Adobe Acrobat Reader.
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  • 55
    Language: English
    Pages: 1 Online-Ressource (circa 34 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 137
    Keywords: Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: What is the role of government policies in encouraging healthier food choices to fight the current overweight and obesity epidemics? This report briefly examines the evidence base on unhealthy diets, including the associated burden on health systems. It then takes stock of current knowledge on the effectiveness of policy instruments to tackle unhealthy diets and proposes a four-track policy approach to encourage healthier food choices that is consistent with wider objectives for the food and agriculture sector. This policy approach includes demand side public interventions, voluntary collaboration with the food industry at the supply-demand interface, firmer regulations when public-private incentives are misaligned, and fiscal measures. This report underscores the importance of a robust evidence base for developing effective policies, which in turn requires investments in effective data systems. The Annex takes stock of how well developed food data systems are currently across a range of OECD countries and provides some recommendations on how to move forward.
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  • 56
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 30 Seiten) , Illustrationen
    Series Statement: West African papers no. 20 (April 2019)
    Series Statement: West African papers
    Keywords: Development ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report, part of the “Cities” collection, highlights the contribution of border towns to the process of regional integration in West Africa. For 18 countries, six indicators are used to identify the specificities of border towns at the local, national and international levels: demography, urban morphology, formal enterprises, health infrastructure, road accessibility, border control posts. These indicators are analysed from the perspective of three geographical scales of regional integration (density, distance and division). The report details the economic and institutional obstacles facing border towns. It concludes with place-based political options to facilitate the economic and political development of West African border towns. Also in this Collection: “Population and Morphology of Border Cities”, No. 21 “Businesses and Health in Border Cities”, No. 22 “Accessibility and Infrastructure in Border Cities”, No. 23
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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 240 Seiten) , Illustrationen
    Series Statement: OECD trade policy papers no. 230
    Keywords: Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper provides a broad overview of some of the issues that digital trade raises for ASEAN countries and its MSMEs, including new opportunities that digitalisation presents for ASEAN firms to increase trade. However, it shows that adoption of relatively simple digital tools, such as webpages, remains relatively low, constraining the ability of ASEAN SMEs to engage in trade as exporters and importers. The paper argues that, to benefit from digital trade, policy makers need to consider issues related to accessing digital networks jointly with a range of old and new trade issues.
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  • 58
    Language: English
    Pages: 1 Online-Ressource (circa 120 Seiten) , Illustrationen
    Series Statement: OECD trade policy papers no. 231
    Keywords: Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: Although global value chain (GVCs) participation in Southeast Asia has been growing, little is known about whether the benefits from participation are accruing to larger firms or if small and medium sized enterprises (SMEs), which make up the majority of companies and employ the bulk of the domestic workforce, are also able to take advantage of the new opportunities on offer. This paper uses detailed firm level data from Southeast Asian countries to split the OECD Trade in Value Added database and map how SMEs have been participating in GVCs. It then identifies the benefits associated with this participation and looks into the policy levers that can help make GVC participation in the region more inclusive. It suggest that policy makers focus on: i) reducing trade costs that hit SMEs hardest; including tariffs, trade agreements and trade facilitation; ii) creating an enabling environment to promote domestic linkages so that SMEs can create partnerships with larger firms and multinationals to export indirectly; and iii) reducing non-tariff measures that are especially onerous for SMEs through wider ASEAN regulatory harmonisation and adopting more flexible rules of origin.
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  • 59
    Language: English
    Pages: 1 Online-Ressource (circa 40 Seiten) , Illustrationen
    Series Statement: West African papers no. 24 (April 2019)
    Series Statement: West African papers
    Keywords: Development ; Amtsdruckschrift ; Graue Literatur
    Abstract: Integrating gender dimensions into early warning systems is critical to support equitable crisis prevention and response. This paper investigates the extent to which food and nutrition security early warning systems (FNS EWS) in the Sahel and West Africa are gender-responsive and highlights existing gaps at national and regional levels. Progress has been made by key partners and stakeholders towards strengthening the gender analysis of FNS EWS, however, these efforts have not led to a unified reconfiguration of joint FNS EWS mechanisms to be more gender-responsive. More concerted efforts are required to assess and track the gender dimensions of FNS EWS to inform more equitable emergency prevention and response. This paper provides timely policy directions to support stakeholders’ efforts in strengthening the gender-responsiveness of early warning systems in the Sahel and West Africa.
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  • 60
    Language: English
    Pages: 1 Online-Ressource (circa 68 Seiten) , Illustrationen
    Series Statement: OECD trade policy papers no. 233
    Keywords: Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: The debate about whether or not to extend the WTO Moratorium on imposing customs duties on electronic transmissions has, to date, narrowly focused on its potential customs revenue implications. This paper sets out to broaden and deepen this debate. First, by putting current estimates of the customs revenue implications into perspective, showing that potential losses tend to be low relative to overall government revenue. Second, by deepening the debate on the cost of tariffs, arguing that these are unstable sources of revenue, that they are associated with lower output and productivity and that their burden falls mainly on domestic consumers, not foreign firms. Third, by broadening the debate to consider the benefits associated with electronic transmissions, including growing consumer welfare and export competitiveness. The paper argues that, overall, the revenue implications of the Moratorium are likely to be relatively small and that its lapse would come at the expense of wider gains in the economy.
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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264539211 , 9789264913967 , 9789264789845
    Language: English
    Pages: 1 Online-Ressource (circa 193 Seiten) , Illustrationen
    Keywords: Klimawandel ; Klimapolitik ; Synergie ; Environment ; Graue Literatur
    Abstract: This report builds on the OECD Well-being Framework and applies a new perspective that analyses synergies and trade-offs between climate change mitigation and broader goals such as health, education, jobs, as well as wider environmental quality and the resources needed to sustain our livelihoods through time. This report takes an explicitly political economy approach to the low-emissions transitions needed across five economic sectors (electricity, heavy industry, residential, surface transport, and agriculture) that are responsible for more than 60% of global greenhouse gas emissions. Synergies between emissions reduction and broader well-being objectives, such as reduced air pollution and improved health, increase the incentives for early mitigation action. At the same time, the impact of climate policies on issues such as the affordability of energy and jobs need to be taken into account to counter growing economic and social inequalities within and between countries. The report argues that reframing climate policies using a well-being lens is necessary for making visible such synergies and trade-offs; allowing decision-makers to increase the former and anticipate, manage and minimise the latter. This requires us to rethink societal goals in terms of well-being, reframe our measures of progress and refocus policy-making accordingly.
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  • 62
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 121 Seiten) , Illustrationen
    Series Statement: OECD trade policy papers no. 218
    Keywords: Aluminium ; Wertschöpfung ; Metallmarkt ; Subvention ; Welt ; Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report builds on the OECD’s longstanding work measuring government support in agriculture, fossil fuels, and fisheries in order to estimate support and related market distortions in the aluminium value chain. Results show that non-market forces, and government support in particular, appear to explain some of the recent increases in aluminium-smelting capacity. While government support is commonly found throughout the aluminium value chain, it is especially heavy in the People’s Republic of China and countries of the Gulf Cooperation Council. Looking across the whole value chain also shows subsidies upstream to confer significant support to downstream activities, such as the production of semi-fabricated products of aluminium. Overall, market distortions appear to be a genuine concern in the aluminium industry, and one that has implications for global competition and the design of trade rules disciplining government support.
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  • 63
    Language: English
    Pages: 1 Online-Ressource (circa 29 Seiten) , Illustrationen
    Series Statement: OECD social, employment and migration working papers no. 224
    Keywords: Arbeitslosigkeit ; Arbeitsuche ; Arbeitsverwaltung ; Arbeitsvermittlung ; Arbeitsmarktpolitik ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Amtsdruckschrift ; Graue Literatur
    Abstract: Profiling tools help to deliver employment services more efficiently. They can ensure that more costly, intensive services are targeted at jobseekers most at risk of becoming long term unemployed. Moreover, the detailed information on the employment barriers facing jobseekers obtained through the profiling process can be used to tailor services more closely to their individual needs. While other forms of profiling exist, the focus is on statistical profiling, which makes use of statistical models to predict jobseekers’ likelihood of becoming long-term unemployed. An overview on profiling tools currently used throughout the OECD is presented, considerations for the development of such tools, and some insights into the latest developments such as using “click data” on job searches and advanced machine learning techniques. Also discussed are the limitations of statistical profiling tools and options for policymakers on how to address those in the development and implementation of statistical profiling tools.
    Note: Zusammenfassung in französischer Sprache
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  • 64
    Language: English
    Pages: 1 Online-Ressource (circa 48 Seiten) , Illustrationen
    Series Statement: OECD productivity working papers no. 17 (January 2019)
    Series Statement: OECD productivity working papers
    Keywords: Unconventional monetary policy ; productivity ; capital reallocation ; bond markets ; United States ; United States ; Science and Technology ; Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: We examine the relationship between lax monetary policy, access to high-yield bond markets and productivity in the US between 2008 and 2016. Using monetary policy surprises, obtained from changes in interest rates futures in narrow windows around FOMC announcements, we isolate the increased access to high-yield bond markets relative to investment-grade bond markets that is due to unconventional monetary policy (UMP). We find that through the risk-taking channel, UMP has increased investors’ appetite for high-yield US corporate bonds, thereby increasing access to high-yield bond markets for firms with a higher risk profile. Since the relationship between credit ratings and firm-level productivity is U-shaped, the aggregate effect on productivity is a priori unclear. Turning to the real economy, we thus analyse whether this additional access to finance had an effect on aggregate productivity by altering the reallocation of resources across firms. Our results show that unconventional monetary policy induced less investment in tangible capital by high-productive firms. However, before drawing conclusions on the net effects of UMP on aggregate productivity, we discuss a number of issues that this paper could not deal with due to data limitations, including prominently whether this apparent misallocation may have been offset by a shift in the composition of investments towards more intangible investment.
    Note: Zusammenfassung in französischer Sprache
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 24Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 118
    Keywords: Agroindustrie ; Agraraußenhandel ; Landhandel ; Agrarpolitik ; Wertschöpfung ; Nichttarifäre Handelshemmnisse ; Dienstleistungshandel ; Politische Reform ; Welt ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report synthesises OECD work analysing agricultural policies, markets and trade. It highlights recent developments in agricultural markets and policies and considers how these have changed the source and nature of the gains from multilateral reform, and considers opportunities for further reforms. In large part, gains from further reform come from the opportunities to increase income and jobs through increasing agro-food sector participation in global and domestic value chains. Countries can enhance the overall competitiveness of their agro-food sectors though more open trade policies and reducing the impacts of measures that raise trade costs. This includes reducing distorting domestic support and market access barriers, including to agro-food imports; ensuring that non-tariff measures are appropriate, transparent, and science-based; and reducing barriers to services trade.
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  • 66
    Language: English
    Pages: 1 Online-Ressource (circa 41 Seiten) , Illustrationen
    Series Statement: OECD social, employment and migration working papers no. 222
    Keywords: Öffentliche Meinung ; Einwanderung ; Flüchtlinge ; Kultursoziologie ; Europa ; Employment ; Social Issues/Migration/Health ; Amtsdruckschrift ; Graue Literatur
    Abstract: Nordic countries such as Sweden, Norway and Finland have been consistently the most favourable to immigration while eastern European countries such as the Czech Republic and Hungary have been the least favourable. Despite their relatively high average levels of support for immigration, however, many countries of western and northern Europe are quite strongly polarized internally along educational and age lines. This can perhaps explain why political divisions over immigration can be so salient in these countries. Comparing results from 2002/03 and 2016/07, one finds that European attitudes were on average quite stable. However, a number of countries became more generous while several others became more negative. On the issue of government policy towards refugees, there was a marked shift in a negative direction after the 2015/16 refugee crisis. Countries such as Austria, Germany, and Sweden which had experienced large inflows of refugees showed particularly large declines in public support for generous government policy towards asylum requests.
    Note: Zusammenfassung in französischer Sprache
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  • 67
    Language: English
    Pages: 1 Online-Ressource (circa 72 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 120
    Keywords: Fischereipolitik ; Fischereirecht ; Fischereiressourcen ; Ressourcennutzung ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper identifies the progress achieved by individual countries in implementing internationally recognised best policies and practices against illegal, unreported and unregulated (IUU) fishing since 2005. It aims to inspire and guide governments and all stakeholders in the fisheries sector in how to focus their effort and investment to step up their fight against IUU fishing. The paper builds on a suite of policy indicators that investigate the extent to which countries meet their responsibilities in the most important dimensions of government intervention in relation to IUU fishing. The indicators show considerable improvement in fighting IUU fishing over the last decade, in line with international treaties and voluntary agreements. They also point to the gaps that need to be closed to individually and collectively work towards eliminating IUU fishing.
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  • 68
    Language: English
    Pages: 1 Online-Ressource (circa 55 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 121
    Keywords: Fischereipolitik ; Fischereirecht ; Fischereiressourcen ; Ressourcennutzung ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Regional fisheries management organisations (RFMOs) are the primary mechanism for co-operation between fishing countries and coastal states to ensure sustainable fishing globally. This paper aims to inspire and guide RFMO secretariats and member countries in how to focus their effort and investment to step up the contribution of RFMOs to the fight against illegal, unreported and unregulated (IUU) fishing. It does so by measuring the extent to which RFMOs apply best practices against IUU fishing and pointing to the remaining gaps. Information gathered from RFMOs’ resolutions and recommendations introducing conservation and management measures (CMMs), other publicly available sources and direct communication with RFMOs’ secretariats was analysed and summarised into five indicators reflecting the most important management tools targeting IUU fishing at the disposal of RFMOs. Indicators show overall progress among RFMOs, but discrepancies remain, suggesting scope for improvement by learning from best performers.
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  • 69
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 22 Seiten) , Illustrationen
    Series Statement: OECD trade policy papers no. 221
    Keywords: Dienstleistungssektor ; Digitalisierung ; Online-Handel ; Digitale Dienste ; Handelshemmnisse ; OECD-Staaten ; Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: The rapid acceleration of digital transformation has had profound implications for services trade but the benefits of digitalisation risk being derailed by existing and emerging trade barriers. The OECD Digital Services Trade Restrictiveness Index (Digital STRI) is a new tool that identifies, catalogues, and quantifies cross-cutting barriers that affect services traded digitally. It consists of two components, the regulatory database and indices, which bring together comparable information from 44 countries. The Digital STRI shows a diverse and complex global regulatory environment affecting trade in digitally enabled services. Moreover, over the past years, the indices show an increasingly tightening regulatory environment highlighting that further international cooperation and dialogue is needed to maximise the benefits of digitalisation.
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  • 70
    Language: English
    Pages: 1 Online-Ressource (circa 35 Seiten) , Illustrationen
    Series Statement: OECD trade policy papers no. 224
    Keywords: Außenhandel ; Internationale Handelspolitik ; Handelsabkommen ; Gravitationsmodell ; Nichttarifäre Handelshemmnisse ; Welt ; Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: Cutting trade costs, especially those stemming from non-tariff measures, is a growing priority for policy makers. One way to achieve this is for countries to improve their co-operation on regulatory matters. An avenue open to governments is to include provisions related to international regulatory co-operation (IRC) into preferential trade agreements (PTAs). However, there exists little empirical evidence of the benefits of these co-operative mechanisms. This paper provides this evidence, in the context of Sanitary and Phytosanitary (SPS) and Technical Barriers to Trade (TBT) provisions. It measures the effect of IRC mechanisms on trade flows using the latest developments in the gravity literature and the most recent data sources. The work distinguishes between different forms of co-operation implemented between countries within PTAs while also accounting for the level of commitment between partners. The estimation results suggest that PTAs including SPS and TBT measures have a significant and positive effect on trade flows, with the legal enforceability of IRC mechanisms having the strongest and most robust impact on trade flows. This result holds even when WTO-related provisions and dispute settlement procedures are controlled for, implying that binding commitments are important in maximizing post-PTA trade flows. The work shows that transparency and co-operation are significant and robust factors in increasing trade. It also reinforces the view that the impact takes some time to materialise, which is important when evaluating the effectiveness of deep IRC mechanisms.
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  • 71
    Language: English
    Pages: 1 Online-Ressource (circa 52 Seiten) , Illustrationen
    Series Statement: OECD trade policy papers no. 227
    Keywords: Multinationales Unternehmen ; Auslandsinvestition ; Außenhandel ; Wertschöpfung ; Unternehmenskooperation ; Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: Global value chains (GVCs) have sharpened the interdependencies between trade and foreign direct investment (FDI). Using a novel micro-level dataset covering about 27 000 corporate relationships of 147 multinational enterprises (MNEs) in 13 sectors, new evidence is provided on how firms organise their production globally by combining trade with investment, and on a range of non-equity, contract-based partnerships. The analysis leads to five stylised facts. First, MNE activities are a combination of trade, FDI and strategic partnerships. All firms rely on a mix of these different types of corporate relationships. Second, the configuration of trade, investment and strategic partnerships varies across sectors, firms and markets. The results highlight considerable firm-level heterogeneity within the same industry and across the different modes of entry. Third, investment performs various functions in GVCs. In addition to traditional forms of FDI such as “market-seeking” or “input-seeking”, investment “in capabilities” or “conglomerate” FDI also account for a relevant share of equity-based relationships. Fourth, support business functions emerge as key building blocks in GVCs, which suggests that policy reforms in transversal services sectors that support all GVCs should merit special attention. Fifth, GVCs display a clear geographical organisation. While domestic corporate relationships may lead to higher volumes of activities, in terms of the number of relationships MNEs have more partners abroad. Moreover, the large majority of GVC interactions take place within OECD countries. Overall, the complex and heterogeneous interlinkages observed in modern firm strategies highlight the importance of ensuring a level playing field for both trade and investment.
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  • 72
    Language: English
    Pages: 1 Online-Ressource (circa 49 Seiten) , Illustrationen
    Series Statement: OECD green growth papers 2019, 01
    Keywords: Environment ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper provides a cross-country review of progress towards green growth in selected emerging market economies that are members or partners of the OECD. It draws on the country studies conducted within the OECD Environmental Performance Review Programme for Brazil, Chile, Colombia, Indonesia, Mexico, Peru, South Africa and Turkey between 2013 and 2019. It presents the main achievements in the countries reviewed, along with common trends and policy challenges. It provides insights into the effectiveness and efficiency of green growth policy frameworks and measures, which may provide useful lessons for other OECD and partner countries.
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  • 73
    Language: English
    Pages: 1 Online-Ressource (circa 60 Seiten) , Illustrationen
    Series Statement: OECD LEED working papers no. 2019, 02
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2019/02
    Keywords: Sozialwirtschaft ; Innovation ; Sozialer Wandel ; Soziale Folgen ; Kommunale Entwicklung ; Litauen ; Industry and Services ; Lithuania ; Amtsdruckschrift ; Graue Literatur
    Abstract: This review provides an in-depth analysis of the Lithuanian policy ecosystem in place for social entrepreneurship and social enterprises. It identifies the country’s key strengths and challenges and provides policy recommendations to support the development of a stronger policy ecosystem for social entrepreneurship and social enterprises. Key policy issues analysed include: raising awareness and clarifying the conceptual framework (Chapter 2); coordinating policy and legal frameworks (Chapter 3); enhancing the role of social enterprises in public procurement (Chapter 4); promoting social impact measurement and reporting (Chapter 5); and improving their access to finance (Chapter 6).
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  • 74
    Language: English
    Pages: 1 Online-Ressource (circa 70 Seiten) , Illustrationen
    Additional Information: Anhang Milanez, Anna Annex - Taxation and the future of work Paris : OECD Publishing, 2019
    Series Statement: OECD taxation working papers no. 41
    Keywords: Einkommensteuer ; Arbeitskräfte ; Selbstständige ; Arbeitsgesellschaft ; OECD-Staaten ; Taxation ; Amtsdruckschrift ; Graue Literatur
    Abstract: Recent policy discussion has highlighted the variety of ways in which the world of work is changing. One development prevalent in some countries has been an increase certain forms of non-standard work. Is this beneficial, representing increased flexibility in the workforce, or detrimental, representing a deterioration in job quality driven by automation, globalisation and the market power of large employers? These changes also raise crucial issues for tax systems. Differences in tax treatment across employment forms may create tax arbitrage opportunities. This paper investigates the potential for such opportunities for eight countries. It models the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers (with applicable tax rules detailed in the paper’s annex). The aim is to understand whether countries’ tax systems treat different employment forms differently, before approaching the broader question of whether differential treatment has merit when evaluated against tax design principles.
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  • 75
    Language: English
    Pages: 1 Online-Ressource (circa 78 Seiten) , Illustrationen
    Series Statement: OECD LEED working papers no. 2019, 01
    Series Statement: OECD Local Economic and Employment Development (LEED) Papers no.2019/01
    Keywords: Sozialwirtschaft ; Innovation ; Sozialer Wandel ; Soziale Folgen ; Kommunale Entwicklung ; Niederlande ; Industry and Services ; Netherlands ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report provides an in-depth analysis of the Dutch policy ecosystem in place for social entrepreneurship and social enterprises. It identifies the country’s key strengths and challenges and provides policy recommendations to support the development of a stronger policy ecosystem for social entrepreneurship and social enterprises in the country. Key policy issues analysed include: clarifying the conceptual framework (Chapter 2); formally recognising social enterprises and boosting social entrepreneurship (Chapter 3); promoting social impact measurement and reporting (Chapter 4); developing social entrepreneurial capacity and skills (Chapter 5); improving access to markets and finance (Chapters 6 and 7); and ensuring sustainable institutional support for social entrepreneurship and social innovation (Chapter 8).
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  • 76
    Language: English
    Pages: 1 Online-Ressource (circa 40 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 132
    Keywords: Tierhaltung ; Antibiotika ; Kosten-Nutzen-Analyse ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: Antimicrobial drugs are used in food animal production for several purposes: to treat a disease outbreak, to prevent disease, and to enhance feed efficiency and animal growth. While the technical benefits of antimicrobial use in animal production are well documented, there is a major lack of information on the economic impact on farmers’ incomes. This report reviews evidence on the economic benefits and costs of antimicrobials for the major animal producing species across several OECD countries as well as in Brazil and China. The findings indicate that the economic benefits are modest in modern farming systems where good production facilities, biosecurity measures, and management practices are in place. In large food animal producing countries such as Brazil, the use of antimicrobials is an important input to enhance the competitiveness of the industry. In China, the largest producer and user of antibiotics in animal production, antibiotics are often used as a substitute for less sanitary animal production facilities and the lack of appropriate biosecurity on the farm. This report concludes with several key policy options and practices, in particular those that induce farmers to place a greater emphasis on the economic benefits and costs of antimicrobials and alternative interventions in production in order to stem the rise in antimicrobial resistance.
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  • 77
    Language: English
    Pages: 1 Online-Ressource (circa 27 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 134
    Keywords: Tierhaltung ; Antibiotika ; China ; Agriculture and Food ; China, People’s Republic ; Amtsdruckschrift ; Graue Literatur
    Abstract: The People’s Republic of China is an important player in international markets for animal products, antibiotics, as well as in global efforts to combat antibiotic resistance (AMR). This paper reviews use of antibiotics and the emergence of AMR in Chinese food animal production. The rapid growth in food, animal production, and the relatively poor animal production conditions as well as increasing production intensity led to a sharp increase in antibiotic use in both absolute and relative terms. This trend, however, has been reversed by recent government policies and public awareness of AMR. Four government policies are particularly important in attempting to decrease the use of antibiotics: the imposition of maximum residue levels, establishing a list of permitted antibiotics, the proper use of antibiotics during the withdrawal period, and establishing a list of prescription-only antibiotics use in animal production. Antibiotic use in China is more than five times higher than the international average. One of the main reasons for the relative higher antibiotic usage is the widespread misuse associated with growth promotion in the feed and veterinary use on broiler and pig farms. The relatively low cost of antibiotics, estimated at 1% to 3% of production costs, encourages such excess use in livestock production, but alternatives are often not available and more costly. This paper recommends a mix of economic and regulatory approaches to control the overuse of antibiotics in livestock production and limit the rise in antimicrobial resistance.
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  • 78
    Language: English
    Pages: 1 Online-Ressource (circa 56 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 136
    Keywords: Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: The bio-economy is gaining increasing prominence in the policy debate, with several countries developing bio-economy strategies to decouple economic growth from dependence on fossil fuel, as well a pathway to supporting some of the UN Sustainable Development Goals (SDGs) and commitments under the Paris Climate Agreement. This report analyses the opportunities and policy challenges facing the bio-economy in transitioning to a more sustainable agro-food system. It provides an overview of national bio-economy- strategies based on a literature review and information provided by governments in response to a questionnaire.
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  • 79
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 60 Seiten) , Illustrationen
    Series Statement: West African papers no. 21 (April 2019)
    Series Statement: West African papers
    Keywords: Development ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report, part of the “Cities” collection, provides an analysis of the demographic and morphological changes in West African border cities since the mid-20th century. Using the Africapolis harmonised database makes it possible to show that since 1950 border cities have experienced higher rates of growth than other cities in the region. While the average size of cities increases with distance from a border, the opposite is true for urban density; it decreases as distance from a border increases. This suggests that border cities form urban centres that differ from other such centres due to the fact that they specialise in the commercial activities that stimulate growth and foster higher densities. The report identifies the 27 main cross-border agglomerations in the region and discusses their specific characteristics. Also in this Collection: “Regional Integration in Border Cities”, No. 20 “Businesses and Health in Border Cities”, No. 22 “Accessibility and Infrastructure in Border Cities”, No. 23
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  • 80
    Language: English
    Pages: 1 Online-Ressource (circa 18 Seiten) , Illustrationen
    Series Statement: OECD trade policy papers no. 232
    Keywords: Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: Digital transformation has enabled easier tradability of traditional services across borders and the emergence of new services that create value from data. But the benefits derived from digitalisation risk being derailed by existing and emerging trade barriers. The OECD Digital Services Trade Restrictiveness Index (Digital STRI) is a new tool that identifies, catalogues, and quantifies cross-cutting barriers between 2014 and 2018 that affect trade in digitally-enabled services across all G20 countries. This index is comprised of a regulatory database of existing trade barriers based on publicly available laws and regulations, as well as composite indices that measure the trade restrictiveness of these policies. The Digital STRI shows that the regulatory environment is complex and diverse across G20 countries, and that there is scope to reduce trade barriers, particularly with respect to communications infrastructure and burdensome measures that affect cross-border data transfers. The Digital STRI can also map regulatory heterogeneity across the G20, and help monitor regulatory convergence, e.g. from regulatory cooperation in trade agreements.
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  • 81
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 159 Seiten) , Illustrationen
    Series Statement: International Transport Forum policy papers no. 71
    Series Statement: Case-specific policy analysis
    Series Statement: International Transport Forum policy papers
    Keywords: Transport ; Graue Literatur
    Abstract: This report assesses freight connectivity in Central Asia, focusing on Kazakhstan, Kyrgyzstan, Mongolia, Tajikistan and Uzbekistan. It provides recommendations for improving connectivity and the policy processes required to achieve this. The report also offers advice on how regional co-ordination can improve freight efficiency and connectivity. The analysis, both qualitative and quantitative, covers questions related to hard infrastructure, policies and regulatory frameworks.
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  • 82
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 111 Seiten) , Illustrationen
    Series Statement: OECD trade policy papers no. 234
    Keywords: Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report builds on the OECD’s longstanding work measuring government support in agriculture, fossil fuels, fisheries, and more recently in the aluminium value chain in order to estimate producer support and related market distortions in the semiconductor value chain. Results for 21 large firms operating across the semiconductor value chain indicate that total government support has exceeded USD 50 billion over the period 2014-18. Government support provided in the form of below-market debt and equity appears to be particularly large in the context of the semiconductor industry and concentrated in one jurisdiction. Other types of support identified include support for R&D and investment incentives, which benefitted all firms studied in this report. The report also discusses the implications that these findings have for trade rules, and in particular for subsidy disciplines in a context of growing government involvement in semiconductor production and poor transparency of support measures.
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  • 83
    Language: English
    Pages: 1 Online-Ressource (circa 44 Seiten) , Illustrationen
    Series Statement: International Transport Forum policy papers no. 72
    Series Statement: Case-specific policy analysis reports
    Series Statement: Decarbonising transport
    Series Statement: International Transport Forum policy papers
    Keywords: Fahrzeugflotte ; Konsumentenpräferenzen ; Frankreich ; Transport ; Graue Literatur
    Abstract: This report presents a model that helps to better understand how consumers in France choose their cars. It presents the results for different scenarios for the future development of the French vehicle fleet and projections for related CO2 emissions to 2050. The model distinguishes conventional, plug-in hybrid, battery-electric and fuel cell cars. It looks at the privately-owned as well as company car fleets and considers non-monetary factors for vehicle choice. Among these are personal preferences, the availability of recharging infrastructure for electric vehicles, and policy incentives such as subsidies or preferential vehicle use rights. The methodology and the data used for this new passenger car fleet model are described in detail.
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  • 84
    ISBN: 9789264874862
    Language: English
    Pages: 1 Online-Ressource (circa 35 Seiten) , Illustrationen
    Series Statement: ITF roundtable reports no. 180
    Keywords: Verkehrspolitik ; Regulierung ; Welt ; Transport ; Graue Literatur
    Abstract: This report outlines good practice for regulatory impact assessment (RIA) in transport. It describes the rationale and the benefits of RIA frameworks and offers guidance for the practical implemention of RIA in the transport sector. The report also contains recommendations for governments seeking to implement RIA within their jurisdictions.
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  • 85
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 24 Seiten) , Illustrationen
    Series Statement: West African papers no. 19 (February 2019)
    Series Statement: West African papers
    Keywords: Development ; Amtsdruckschrift ; Graue Literatur
    Abstract: The paper examines the evolution and the contemporary state of civil-military relations in the francophone Sahel (Burkina Faso, Chad, Mali, Mauritania, Niger, and Senegal). In a first step, the paper traces the emergence of excessive political influence of the armed forces (praetorianism) in the Sahel. Out of these, only Senegal has remained under civilian rule since independence. The other countries have experienced military dictatorship at some point. Over the last thirty years, the Sahel has seen a shift toward more civilian oversight in political affairs. In Chad and Mauritania, however, the armed forces remain the pre-eminent political actor. In Burkina Faso, Mali and Niger, sections of the armed forces refuse to accept civilian rule. The second part examines the various challenges and tasks the armed forces in all six countries have been involved in over the last two decades. Although these challenges differ substantially across the six individual countries, the Sahel as a whole continues to struggle primarily with domestic security threats. The paper concludes with guidelines designed to foster civilian oversight and democratic reform.
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  • 86
    Language: English
    Pages: 1 Online-Ressource (circa 31 Seiten) , Illustrationen
    Series Statement: OECD environment working papers no. 144
    Keywords: Kohlekraftwerk ; Dauer ; Umweltbelastung ; Umweltrecht ; Energierecht ; Welt ; 1962 - 2012 ; Environment ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper assesses the effect of environmental regulations on plant survival and emissions using data on the extent of vintage differentiation of regulations (VDR5) regarding air pollution emission limit values for existing and new coal-fired power plants. Focussing on NOx and SOx emissions, the paper applies survival analysis techniques on a sample of generating units across 31 OECD and non-member countries between 1962 and 2012.
    Note: Zusammenfassung in französischer Sprache
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  • 87
    Language: English
    Pages: 1 Online-Ressource (circa 56 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 130
    Keywords: Agrarpolitik ; Agrarsubvention ; Umweltverträglichkeit ; Treibhausgas-Emissionen ; Artenvielfalt ; OECD-Staaten ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: The relationship between agricultural support policies (adapted from the OECD Producer Support Estimate (PSE) classification) and a selection of environmental impacts are analysed in a range of country settings, using a farm-level and a market-level model. Based on the methods and environmental indicators used, market price support and payments based on unconstrained variable input use were the most environmentally harmful among the various PSE measures. Decoupled support payments based on non-current crop area were the least harmful, even when considering their impacts on the behaviour of risk averse farmers. The impacts of support policies that clearly change the competitiveness of one production activity in relation to another, such as payments based on current crop area or on animal numbers, were more equivocal. Support payments subject to environmental constraints can improve environmental outcomes compared to coupled support without restrictions, however, they can also have unintended environmental impacts.
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  • 88
    Language: English
    Pages: 1 Online-Ressource (circa 24 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 133
    Keywords: Tierhaltung ; Krankheit ; Menschen ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: The emergence of a resistant pathogen reduces the effectiveness of antibiotics in preventing or treating an infection caused by a micro-organism, thus increasing morbidity and mortality and leading to higher economic costs to livestock producers. An understanding of the underlying disease dynamics is crucial in finding appropriate solutions to containing the rise in antimicrobial resistance. This report synthesises the evidence on the potential modes of transmission of antimicrobial resistance between humans and animals and vice versa. In particular, the important role of the environment in the transmission chain is discussed as well as practices to break this link. This report also illustrates some of the commonly shared antibiotic classes that are used in human medicine and animal production, and the overall trends in the usage of these antibiotics. While information on transmission of resistance is sparse, the report highlights several priority areas where future research could focus in order to bring a greater understanding of these interactions.
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  • 89
    ISBN: 9789264649446
    Language: English
    Pages: 1 Online-Ressource (circa 34 Seiten) , Illustrationen
    Series Statement: ITF roundtable reports no. 176
    Keywords: Transportzeit ; Verkehrsökonomik ; Transport ; Graue Literatur
    Abstract: This report revisits the rationale and methods for estimating the value of reductions in travel time. In doing so, it considers changes in the way people use time and specifically explores whether the value of time will fall towards zero as connected technologies allow a wide range of activities while travelling. The report also reviews evidence and methodologies to account for the utility derived from such activities, as well as implications for modelling, appraisal and policy planning. It summarises the findings of an ITF Roundtable held with 30 experts from 14 countries in September 2018 in Paris.
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  • 90
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 40 Seiten) , Illustrationen
    Series Statement: International Transport Forum policy papers no. 73
    Series Statement: Decarbonising transport
    Series Statement: International Transport Forum policy papers
    Keywords: Postsektor ; Kurierdienst ; Motorrad ; Elektrofahrzeug ; Südkorea ; Environment ; Science and Technology ; Transport ; Korea, Republic of ; Graue Literatur
    Abstract: This report evaluates the costs and benefits of replacing postal delivery motorcycles with electric vehicles in eight Korean cities. It compares operating costs, safety performance, and environmental impacts based on data collected from a field trial with both vehicle types. In addition to the economic analysis, qualitative aspects are also discussed based on the findings of a focus group study. The results from the pilot programme provide an evidence base for policy initiatives in the delivery sector in Korea and beyond.
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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264466531
    Language: English
    Pages: 1 Online-Ressource (circa 48 Seiten) , Illustrationen
    Series Statement: Climate Finance and the USD 100 Billion Goal
    Keywords: 2013-2017 ; Klimaschutz ; Finanzierung ; Industrieländer ; Environment ; Finance and Investment ; Development ; Graue Literatur
    Abstract: This report presents OECD estimates of annual volumes of climate finance provided and mobilised by developed countries for developing countries in 2013-17. These estimates include bilateral and multilateral public finance, official-supported export credits and mobilised private finance. The underpinning accounting framework is consistent with the one used by the OECD in 2015 to produce estimates of climate finance for the years 2013-14, as well as that used in 2016 to produce 2020 climate finance projections. Furthermore, it is also consistent with the outcome of the UNFCCC COP24 on modalities for the accounting of financial resources provided and mobilised through public interventions.
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  • 92
    Language: English
    Pages: 1 Online-Ressource (circa 39 Seiten) , Illustrationen
    Series Statement: OECD social, employment and migration working papers no. 199
    Keywords: Tarifverhandlungen ; Vergleich ; Portugal ; Niederlande ; Employment ; Social Issues/Migration/Health ; Netherlands ; Portugal ; Amtsdruckschrift ; Graue Literatur
    Note: Zusammenfassung in französischer Sprache
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  • 93
    Language: English
    Pages: 1 Online-Ressource (circa 61 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry working papers 2018, 02
    Series Statement: OECD science, technology and industry working papers
    Keywords: Unternehmensgründung ; Innovation ; Risikokapital ; Unternehmer ; Geschlecht ; OECD-Staaten ; Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: The report presents new cross-country descriptive evidence on innovative start-ups and related venture capital investments drawing upon Crunchbase, a new dataset that is unprecedented in terms of scope and comprehensiveness. The analysis employs a mix of different statistical techniques (descriptive graphics, econometric analysis, and machine learning) to highlight a number of findings. First, there are significant cross-country differences in the professional and educational background of start-ups’ founders, notably the share of founders with previous academic experience and in the share of “serial entrepreneurs”. Conversely, the founders’ average age is rather constant across countries, but shows a fair degree of variability across sectors. Second, IP assets, and in particular the presence of an inventor in the team of founders, are strongly associated with start-ups’ success. Finally, female founders are less likely to receive funding, receive lower amounts when they do receive financing, and have a lower probability of successful exit, when other factors are controlled for.
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  • 94
    Language: English
    Pages: 1 Online-Ressource (circa 36 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry working papers 2018, 05
    Series Statement: OECD science, technology and industry working papers
    Keywords: Multinationales Unternehmen ; Betriebliche Wertschöpfung ; Auslandsinvestition ; Außenhandel ; OECD-Staaten ; Science and Technology ; Industry and Services ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: Because of their numerous and large activities across different countries, Multinational Enterprises (MNEs) are believed to be central and dominant actors in the global economy. In addition, it has been argued that the growing fragmentation of production within global value chains (GVCs) in the past decades is largely driven by MNEs. It is remarkable then that despite their acclaimed importance, empirical evidence on MNEs is not widely available and largely incomplete, with data only available for a subset of OECD economies. Based on the new OECD analytical AMNE database including information on MNEs across 43 industries and countries on a bilateral basis, this paper derives new insights on the importance of MNEs today. As the new database also allows the linking with the OECD TiVA database, the new evidence additionally discusses in detail the trade and investment nexus within GVCs and suggests that MNEs’ role in GVCs goes beyond trade and investment policy.
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  • 95
    Language: English
    Pages: 1 Online-Ressource (circa 36 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry working papers 2018, 08
    Series Statement: OECD science, technology and industry working papers
    Keywords: Biotechnologie ; Nanotechnologie ; Technologiepolitik ; OECD-Staaten ; Science and Technology ; Industry and Services ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This “Trend-Analysis of Science, Technology and Innovation Policies for BNCTs” aims to analyse policies pertaining to nanotechnology and biotechnology over the past years with regard to their directionality and technology-specificity. The analysis provides some evidence that technology-push policies are favoured for young technology fields, while application-pull policies tend to be applied to more mature fields. In technology-specific policies, the percentage of pure application-pull policies is much lower than that observed for general STI policies. Most individual STI policies are technology-specific in their title or description. Most general STI policies also mention a specific technology and are thus applicable to both the field of general STI and the field of the respective technology. In the case of biotechnology, nanotechnology and ICT, by contrast, at least one third of the policies are unique to the respective field, and only up to a quarter are shared with any other technology field.
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  • 96
    Language: English
    Pages: 1 Online-Ressource (circa 37 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry working papers 2018, 09
    Series Statement: OECD science, technology and industry working papers
    Keywords: Computerunterstützung ; Informationstechnik ; Technischer Fortschritt ; Fachkräfte ; OECD-Staaten ; Science and Technology ; Industry and Services ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This paper sheds light on the extent to which different types of skills are rewarded as industries go digital. It relies on information from the OECD Survey of Adult Skills on labour market participation and workers’ skills for 31 countries as well as on a novel OECD index on the digital penetration of industries. It investigates how cognitive and non-cognitive skills are rewarded in digital vs. less digital intensive industries and assesses the extent to which skills bundles matter. The results indicate that digital intensive industries especially reward workers having relatively higher levels of self-organisation and advanced numeracy skills. Moreover, for workers in digital intensive industries, bundles of skills are particularly important: workers endowed with a high level of numeracy skills receive an additional wage premium, if they also show high levels of self-organisation or managing and communication skills.
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  • 97
    Language: English
    Pages: 1 Online-Ressource (circa 42 Seiten) , Illustrationen
    Series Statement: OECD environment working papers no. 127
    Keywords: Elektrizität ; Energiekonsum ; Intelligentes Stromnetz ; Energieeinsparung ; Informationsversorgung ; Lastmanagement ; OECD-Staaten ; Environment ; Arbeitspapier ; Graue Literatur
    Abstract: This report reviews the literature on the impact of real-time information provision on consumer decision-making. In addition, it describes the results of a study in which about 7000 households in Ontario, Canada were provided with in-home displays linked to smart meters that provided real-time feedback on electricity consumption. The results show that electricity consumption declines by about 3% as a result of information feedback, that the reduction in demand is sustained for at least five months, and that it is highly correlated with outdoor temperature.
    Note: Zusammenfassung in französischer Sprache
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  • 98
    Language: English
    Pages: 1 Online-Ressource (circa 58 Seiten) , Illustrationen
    Series Statement: OECD environment working papers no. 129
    Keywords: Elektrizitätswirtschaft ; Klimawandel ; Erneuerbare Energie ; Immissionsschutz ; Wirtschaftliche Anpassung ; Umweltpolitik ; Umweltschutzinvestition ; Öffentliches Unternehmen ; Marktmacht ; Schätzung ; Regressionsanalyse ; China ; Environment ; Arbeitspapier ; Graue Literatur
    Abstract: This paper explores the role of state-owned enterprises (SOEs) in the low-carbon transition in OECD and G20 countries. It tracks GHG emissions and energy investments by SOEs and analyses the impact of SOEs on investments in renewable electricity. A descriptive analysis of SOEs’ role in the electricity sector shows the continued importance of SOEs, including prominent investments in both renewables and fossil-fuel-based electricity generation..
    Note: Zusammenfassung in französischer Sprache
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  • 99
    Language: English
    Pages: 1 Online-Ressource (circa 54 Seiten) , Illustrationen
    Series Statement: OECD environment working papers no. 130
    Keywords: Kreislaufwirtschaft ; Ökoeffizienz ; Natürliche Ressourcen ; Rohstoff ; Allgemeines Gleichgewicht ; Makroökonomik ; Environment ; Arbeitspapier ; Graue Literatur
    Abstract: This paper reviews the existing literature on modelling the macroeconomic consequences of the transition to a circular economy. It provides insights into the current state of the art on modelling policies to improve resource efficiency and the transition to a circular economy by examining 24 modelling-based assessments of a circular economy transition.
    Note: Zusammenfassung in französischer Sprache
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  • 100
    Language: English
    Pages: 1 Online-Ressource (circa 36 Seiten) , Illustrationen
    Series Statement: OECD taxation working papers no. 35
    Keywords: Verlustverrechnung ; Unternehmensbesteuerung ; Steuerrecht ; Welt ; Taxation ; Arbeitspapier ; Graue Literatur
    Abstract: Loss carryover provisions are an essential part of corporate tax systems. Economic theory suggests that perfect intertemporal loss offsets are a necessary condition for the neutrality of corporate taxation across investment projects with different risk profiles. However, in practice the tax treatment of losses does often not reach this standard, e.g., due to lack of inflation indexation or tax offset restrictions. Using detailed country-level information, this paper presents two tax policy indices capturing the effects of carryover provisions on tax symmetry and stabilisation across a total of 34 OECD and non-OECD countries. The tax symmetry index captures the effectiveness of carryover provisions, including carry-forwards and carry-backs, relative to full symmetry, while the stabilisation index captures the proportion of an adverse revenue shock on loss-making firms which is absorbed by the corporate tax system. The results show that only 18 countries provide unlimited carry-forwards and most countries do not index tax losses to inflation; only 9 countries provide carry-backs while 8 countries limit the amount of tax losses which can be offset in any given year. Cross-country comparison of the two indices suggests that these restrictions have significant impacts on tax symmetry and stabilisation. Perfect tax symmetry is not achieved by the majority of the included corporate tax systems thus implying possible tax-induced distortions towards less risky projects.
    Note: Zusammenfassung in französischer Sprache
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