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  • 1995-1999  (33)
  • Paris : OECD Publishing  (33)
  • Cambridge [u.a.] : Cambridge Univ. Press
  • OECD-Staaten
  • Taxation
Datasource
Material
Language
Years
Year
Author, Corporation
Publisher
Keywords
Subjects(RVK)
  • 1
    Online Resource
    Online Resource
    Les investissements transnationaux de portefeuille face à l'impôt : Organismes de placement collectif et distorsions fiscales (1999)
    Paris : OECD Publishing
    Details
    ISBN: 9789264274488
    Language: French
    Pages: Online-Ressource (192 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Taxation of Cross-Border Portfolio Investment; Mutual Funds and Possible Tax Distortions
    Parallel Title: Parallelausg. Taxation of Cross-Border Portfolio Investment: Mutual Funds and Possible Tax Distortions
    Keywords: Finance and Investment ; Taxation
    Abstract: Les dix dernières années ont été marquées par un gonflement sensible des flux transnationaux de capitaux et par un déplacement prononcé de leur composition au profit des investissements de portefeuille, une bonne partie de ces capitaux étant gérée par des organismes de placement collectif (OPC) résidant dans les pays de l'OCDE, ainsi que dans des zones off shore en régime d'exonération fiscale. Ces phénomènes incitent les pays à réexaminer et à contrôler le fonctionnement de leur réglementation fiscale dans ce domaine, notamment en ce qui concerne l'interaction des règles fiscales nationales avec les régimes et pratiques d'autres pays, afin de permettre aux pouvoirs publics de réaliser leurs objectifs. Cet ouvrage analyse l'imposition des investissements transnationaux de portefeuille par l'intermédiaire d'organismes de placement collectif. Il met en évidence d'éventuelles distorsions fiscales spécifiques au domaine des organismes de placement collectif dans le cas d'un groupe représentatif de pays de l'OCDE. Cette analyse et les calculs qui l'étayent se veulent avant tout illustratifs et ne prétendent pas rendre compte de toute la richesse des permutations possibles entre régimes fiscaux. Mais ils identifient clairement les principales distorsions fiscales, les conditions de neutralité et les solutions offertes aux pouvoirs publics.
    DOI: 10.1787/9789264274488-fr
    URL: Volltext
    URL: Volltext
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    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Taxation of Cross-Border Portfolio Investment : Mutual Funds and Possible Tax Distortions (1999)
    Paris : OECD Publishing
    Details
    ISBN: 9789264172883
    Language: English
    Pages: Online-Ressource (176 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les investissements transnationaux de portefeuille face à l'impôt ; Organismes de placement collectif et distorsions fiscales
    Parallel Title: Parallelausg. Les investissements transnationaux de portefeuille face à l'impôt : Organismes de placement collectif et distorsions fiscales
    RVK:
    QM 352
    Keywords: Finance and Investment ; Taxation ; Gewinn ; Steuer ; Steuervermeidung
    Abstract: The past decade has witnessed a significant increase in cross-border capital flows and a pronounced shift in their composition towards portfolio investment, with much of the capital under management by mutual funds or "collective investment institutions" resident in OECD countries, as well as in offshore tax-free environments. These developments motivate countries to review and monitor the operation of their tax rules in this area, notably the interaction of domestic tax rules with tax systems and practices in other countries, to ensure that policy goals are being addressed. This book analyses the taxation of cross-border portfolio investments by means of collective investment institutions. Possible tax distortions specific to the area of collective investment institutions are identified for a representative group of OECD countries. The analysis and calculations contained in the book, while illustrative and not capturing the full richness of the possible permutations under tax regimes, draw out key tax distortions, neutrality conditions and policy options.
    DOI: 10.1787/9789264172883-en
    URL: Volltext
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  • 3
    Online Resource
    Online Resource
    Taxing Powers of State and Local Government (1999)
    Paris : OECD Publishing
    Details
    ISBN: 9789264174030
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.1
    Parallel Title: Parallelausg. Les pouvoirs fiscaux des administrations infranationales
    Keywords: Governance ; Taxation
    Abstract: In many OECD countries, issues in fiscal federalism feature prominently in the political debate. Policy discussions in this area should preferably be supported by internationally comparable statistical information on fiscal relations between levels of government, both in the areas of taxation and spending. The annual OECD Revenue Statistics publication reports tax revenues by sub-sector of general government. However, it does not indicate the degree of control state and local governments exercise over their tax revenues. Because such data are not available on an internationally comparable level from other sources, the OECD has developed a framework to assess and analyze the degree of control that sub-central governments have over their taxes. Results shown in this book serve to illustrate the great variety in tax autonomy at the level of sub-central government. This volume contains a description of fiscal relations in most of the nineteen countries concerned and it provides a set of detailed tables for each country, with revenues split by 1) level of sub-central government; 2) OECD classification of taxes; and 3) category of tax autonomy, following the framework developed by the Working Party on Tax Policy Analysis and Tax Statistics.
    DOI: 10.1787/9789264174030-en
    URL: Volltext
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  • 4
    Online Resource
    Online Resource
    Environmental Taxes : Recent Developments in China and OECD Countries (1999)
    Paris : OECD Publishing
    Details
    ISBN: 9789264173439
    Language: English
    Pages: Online-Ressource (328 p.) , ill.
    Series Statement: China in the Global Economy
    Parallel Title: Druckausg.
    RVK:
    AR 28100
    Keywords: Environment ; Taxation ; China, People’s Republic ; China ; Umweltsteuer
    Abstract: Environmental taxes are receiving growing interest world-wide. From an environmental perspective, a key driver has been the search for more efficient and cost-effective approaches for implementing domestic environmental policies. From a fiscal policy perspective, growing pressures have been exerted to reduce income tax rates and to offset this by broadening the tax base. These reforms provide opportunities to introduce new environmental taxes in a revenue-neutral manner and simultaneously to achieve environmental and fiscal policy objectives. This volume presents recent developments in designing and implementing environmental taxes in China and OECD countries. Key challenges and opportunities are highlighted, including the role of removing or reforming existing distortionary subsidies that are damaging to the environment; restructuring existing taxes; and introducing new environmental taxes. The papers, which were presented at an OECD Workshop held in October 1998, provide the reader with a unique comparative analysis.
    DOI: 10.1787/9789264173439-en
    URL: Volltext
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  • 5
    Online Resource
    Online Resource
    The Application of the OECD Model Tax Convention to Partnerships (1999)
    Paris : OECD Publishing
    Details
    ISBN: 9789264173316
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Series Statement: Issues in International Taxation no.6
    Series Statement: Issues in international taxation
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. L'Application du Modèle de Convention fiscale de l'OCDE aux sociétés de personnes
    DDC: 343.068
    RVK:
    QL 530
    Keywords: Taxation ; Industry and Services ; OECD ; Internationales Steuerrecht
    Abstract: The application of tax treaties to cases involving partnerships raises a number of complex issues. When is a partnership entitled to the benefits of a tax convention? What happens when the residence and source States apply different articles of the Convention on the basis of differences in their domestic law? How can the problems arising from conflicts of income allocation be solved? This report addresses these issues in detail and focuses on specific factual examples. For each example, the facts and, where applicable, relevant aspects of domestic tax laws are described. Comprehensive recommendations for dealing with the international taxation of partnerships in practice are also presented.
    DOI: 10.1787/9789264173316-en
    URL: Volltext
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  • 6
    Online Resource
    Online Resource
    The Tax/Benefit Position of Employees : 1997 1998 Edition = La situation des salariés au regard de l'impôt et des transferts sociaux : 1997 Edition 1998 (1999)
    Paris : OECD Publishing
    Details
    ISBN: 9789264072510
    Language: Multiple languages , English , French
    Pages: Online-Ressource (384 p.) , ill.
    Parallel Title: Druckausg.
    Keywords: Employment ; Taxation ; Industry and Services ; OECD ; Steuerbelastung
    Abstract: This annual publication provides unique information on direct taxes levied from employees and their employers in all OECD Member countries. In addition, the book specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight household types, which differ by income level and household composition. Results include the tax burden for one- and two- earner families.
    DOI: 10.1787/9789264072510-en-fr
    URL: Volltext
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  • 7
    Online Resource
    Online Resource
    L' Application du Modèle de Convention fiscale de l'OCDE aux sociétés de personnes (1999)
    Paris : OECD Publishing
    Details
    ISBN: 9789264273313
    Language: French
    Pages: Online-Ressource (136 p.) , ill.
    Series Statement: Questions de fiscalité internationale no.6
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. The Application of the OECD Model Tax Convention to Partnerships
    Keywords: Taxation ; Industry and Services
    Abstract: L'application des conventions fiscales aux cas impliquant des sociétés de personnes soulève un certain nombre de questions complexes. Dans quelles circonstances une société de personnes a-t-elle le droit de bénéficier des dispositions d'une convention fiscale ? Que se passe-t-il lorsque l'Etat de la résidence et l'Etat de la source appliquent des articles différents de la convention en vertu des spécificités de leurs droits internes ? Comment résoudre les problèmes d'imputation de revenu ? Ce rapport explore ces questions en s'appuyant sur des exemples précis. Chaque exemple comporte une description des faits et, le cas échéant, des dispositions applicables de la législation fiscale interne. On trouvera également dans cet ouvrage des recommandations précises sur la façon de régler les problèmes pratiques de fiscalité internationale liés aux sociétés de personnes.
    DOI: 10.1787/9789264273313-fr
    URL: Volltext
    URL: Volltext
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  • 8
    Online Resource
    Online Resource
    The Export Credit Arrangement : Achievements and Challenges 1978/1998 (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264163867
    Language: English
    Pages: Online-Ressource (172 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. L'Arrangement sur les crédits à l'exportation ; Bilan et objectifs pour l'avenir 1978/1998
    Parallel Title: Druckausg. Organisation for Economic Co-Operation and Development The export credit arrangement
    DDC: 332.742
    RVK:
    QM 350
    Keywords: 1978-1998 ; Exportkredit ; Exportkreditversicherung ; OECD-Staaten ; Unternehmensethik ; Trade ; OECD ; Welthandel ; Exportkredit
    Abstract: The Arrangement on Guidelines for Officially Supported Export Credits celebrates its twentieth birthday this year. The 'Arrangement', as the Guidelines are usually known, is a unique form of international co-operation: as a 'gentlemen's agreement', it has no formal status in law – and yet it has brought order to the supply of export credits (government subsidies to exporters), thus saving billions of dollars of taxpayers' money. Thanks to the Arrangement, exporters in OECD countries now compete on the basis of quality and price, not according to the degree of support they receive from the state. Progressive improvements in the Arrangement, moreover, have extended its coverage, preventing trade distortion and subsidy in the form of tied aid and unrealistic premium fees. In this collection of essays, past and present negotiators of the Arrangement's guidelines, Presidents and Chief Executives of export credit agencies, international institutions, private-sector players, economists and others involved with the Arrangement from its earliest days chart its evolution – its inception and progressive expansion, the difficulties encountered and problems solved. They examine the sources of the flexibility that has made the Arrangement so successful in adapting to the changing, globalising world economy. Some of the contributions offer candid insights into the closed world of international negotiations. Others document the response of the Arrangement to the growing sophistication of financial and insurance services. All of them shed light on this increasingly important aspect of international trade.This book will be required reading for anyone interested in the world trading system and the role of export credits in particular, in the relationship between trade and aid, and in international co-operation in general.
    Note: Franz. Ausg. u.d.T.: L'arrangement sur les crédits à l'exportation 1978/1998
    DOI: 10.1787/9789264163867-en
    URL: Volltext
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  • 9
    Online Resource
    Online Resource
    Pathways and Participation in Vocational and Technical Education and Training (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264162273
    Language: English
    Pages: Online-Ressource (396 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Itinéraires et participation dans l'enseignement technique et la formation professionnelle
    Parallel Title: Druckausg. Organisation for Economic Co-Operation and Development Pathways and participation in vocational and technical education and training
    DDC: 370.11/3
    RVK:
    QV 240
    RVK:
    DV 3000
    RVK:
    DP 5400
    Keywords: Berufsbildung ; Technische Berufe ; Junge Arbeitskräfte ; OECD-Staaten ; Education ; Employment ; Aufsatzsammlung ; Europäische Union ; Berufsbildung
    Abstract: The OECD countries have widely differing traditions regarding basic vocational training. This publication, prepared as part of the VOTEC project on "The Changing Role of Vocational and Technical Education and Training", is designed to help towards a better understanding of the internal logic and workings of these different systems. Education and training systems propose differentiated and interconnected pathways, each of which can be broken down into a series of programmes. But what are the factors that explain participation of young people in VOTEC and the way it has developed over time? A number of answers have been formulated and are examined here in the light of ten national reports.
    Note: Franz. Ausg. u.d.T.: Itinéraires et participation dans l'enseignement technique et la formation professionnelle
    DOI: 10.1787/9789264162273-en
    URL: Volltext
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  • 10
    Online Resource
    Online Resource
    Cryptography Policy: The Guidelines and the Issues : The OECD Cryptography Policy Guidelines and the Report on Background and Issues of Cryptography Policy (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264162426
    Language: English
    Pages: Online-Ressource (40 p)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. La politique de cryptographie ; les lignes directrices et les questions actuelles ; Les lignes directrices régissant la politique de cryptographie de l'OCDE et le rapport sur la politique de cryptographie ; contexte et questions actuelles
    Parallel Title: Druckausg. Organisation for Economic Co-Operation and Development Cryptography policy
    RVK:
    ST 276
    Keywords: Datensicherheit ; OECD-Staaten ; Science and Technology
    Abstract: Cryptography is one of the technological means to provide security for data on information and communications systems. It can be used to protect the confidentiality of data, such as financial or personal data, whether that data is in storage or in transit. Cryptography can also be used to verify the integrity of data by revealing whether data has been altered and identifying the person or device that sent it. These techniques are critical to the development and use of national and global information and communications networks and technologies, as well as the development of electronic commerce. This book includes the Recommendation of the OECD Council concerning Guidelines for Cryptography Policy, the text of the Guidelines itself, and a report which explains the context for the guidelines and the basic issues involved in the cryptography policy debate.
    Note: Franz. Ausg. u.d.T.: La politique de cryptographie
    DOI: 10.1787/9789264162426-en
    URL: Volltext
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  • 11
    Online Resource
    Online Resource
    Les crédits d'impôt fictif : Un réexamen de la question (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264262850
    Language: French
    Pages: Online-Ressource (96 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Tax Sparing; A Reconsideration
    Parallel Title: Parallelausg. Tax sparing uudelleenarvioitavana
    Parallel Title: Parallelausg. Tax Sparing: A Reconsideration
    Keywords: Taxation
    Abstract: Depuis maintenant plus de quarante ans, des clauses de crédits d'impôt fictif sont incluses dans les conventions fiscales bilatérales, y compris celles conclues entre pays de l'OCDE. Pourtant, le monde a beaucoup changé depuis l'époque où les pays Membres et non membres de l'OCDE ont élaboré leurs positions en la matière. Ces changements de l'environnement international ont conduit les pays à reconsidérer leur attitude face à l'adoption de clauses de crédits d'impôt fictif et à la formulation de ces clauses. Cette étude examine les pratiques des pays Membres et explique pourquoi ils sont désormais plus réticents à prévoir des clauses de crédit d'impôt fictif dans leurs conventions. Elle fait également un certain nombre de suggestions sur les "meilleures pratiques" en matière de formulation de clauses de crédits d'impôt fictif dans les conventions internationales.
    DOI: 10.1787/9789264262850-fr
    URL: Volltext
    URL: Volltext
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  • 12
    Online Resource
    Online Resource
    Harmful Tax Competition : An Emerging Global Issue (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264162945
    Language: English
    Pages: Online-Ressource (84 p)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Concurrence fiscale dommageable ; Un problème mondial
    Parallel Title: Parallelausg. Haitallinen verokilpailu; Esille nouseva globaali kysymys
    Parallel Title: Druckausg. Organisation for Economic Co-Operation and Development Harmful tax competition
    DDC: 336.2
    RVK:
    QL 400
    Keywords: Steuerwettbewerb ; Steuerpolitik ; Steueroase ; OECD-Staaten ; Governance ; Taxation ; Steuerwettbewerb
    Abstract: Globalisation has had positive effects on the development of tax systems and has encouraged countries to engage in base broadening and rate reducing tax reforms. However, it has also created an environment in which tax havens thrive and in which governments may be induced to adopt harmful preferential tax regimes to attract mobile activities. Tax competition in the form of harmful tax practices can distort trade and investment patterns, erode national tax bases and shift part of the tax burden onto less mobile tax bases, such as labor and consumption, thus adversely affecting employment and undermining the fairness of tax structures. The Report emphasises that governments must intensify their cooperative actions to curb harmful tax practices. To achieve this, OECD Member governments have developed "Guidelines on Harmful Preferential Tax Regimes". These Guidelines will discourage the spread of harmful preferential tax regimes and encourage countries with such regimes to eliminate them. To counteract both tax havens and harmful preferential tax regimes, Member governments have also agreed to pursue vigorously the implementation of the other Recommendations in the Report, including entering into a dialogue with non-member countries.
    DOI: 10.1787/9789264162945-en
    URL: Volltext
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  • 13
    Online Resource
    Online Resource
    Adjustment in OECD Agriculture : Reforming Farmland Policies (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264162617
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Ajustement du secteur agricole des pays de l'OCDE ; Réformer les politiques foncières agricoles
    Parallel Title: Druckausg. Organisation for Economic Co-Operation and Development Adjustment in OECD agriculture
    DDC: 338.18
    RVK:
    QS 700
    RVK:
    QS 000
    Keywords: Agrarpolitik ; Landwirtschaftliche Immobilien ; Bodenmarkt ; Agrarsubvention ; OECD-Staaten ; Agriculture and Food ; OECD ; Transferzahlung ; Landwirtschaftliches Einkommen
    Abstract: This book brings together two studies both related to the very important issue of land: it examines the way in which agricultural and other policies affect how it changes hands, its value and use patterns. The first study looks at policies affecting farmland mobility and calls for an easing of regulations to allow the agricultural sector to be more responsive to market forces. The second study shows that agricultural support is often capitalised into land and other asset values. As a result there is strong resistance to policy reform, entry into the agricultural sector is difficult and the recipients of benefits are not always those intended when the policies were put in place.
    DOI: 10.1787/9789264162617-en
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  • 14
    Online Resource
    Online Resource
    Local Management for More Effective Employment Policies (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264162723
    Language: English
    Pages: Online-Ressource (108 p)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Pour des politiques de l'emploi plus efficaces; la gestion locale
    Parallel Title: Druckausg. Giguère, Sylvain Local management
    DDC: 339.5
    RVK:
    QV 200
    Keywords: Städtischer Arbeitsmarkt ; Regionaler Arbeitsmarkt ; Arbeitsmarktpolitik ; OECD-Staaten ; Employment ; Urban, Rural and Regional Development ; Kommunalpolitik ; Arbeitsmarktpolitik ; Dezentralisation
    Abstract: To combat persistent unemployment and growing disparities, employment and training policies need re-organising to become more effective. Governments are endeavouring to achieve this by increasing the involvement of local and regional authorities, social partners, the private sector and the community in policy design and implementation.Co-ordinating the efforts of these stakeholders, all involved at different levels, is a major challenge for governments. Local management of employment and training makes for more flexibility and hence better use of all available resources. This publication looks at the decentralisation of active labour market policies in OECD countries and shows how local employment management can lead to the implementation of more effective policies.
    DOI: 10.1787/9789264162723-en
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  • 15
    Online Resource
    Online Resource
    The Future of Female-dominated Occupations (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264163690
    Language: English
    Pages: Online-Ressource (248 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. L'avenir des professions à prédominance féminine
    Parallel Title: Druckausg. Organisation for Economic Co-Operation and Development The future of female-dominated occupations
    DDC: 331.4
    RVK:
    QV 221
    Keywords: Weibliche Arbeitskräfte ; Fraueneinkommen ; Büroberufe ; Lehrkräfte ; Pflegeberufe ; Sozialberufe ; Strukturwandel ; Sozialer Wandel ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Frauenberuf ; Internationaler Vergleich ; Zukunft
    Abstract: In all of the OECD countries, employment is seen to be sharply segregated by gender, with women's employment heavily concentrated in the same occupations: secretaries, primary school teachers, nurses and home helpers. These jobs, whose image has in many cases remained stereotyped and traditional, are at the heart of the information and service economy and have therefore been undergoing far-reaching changes due to information technologies, the development of a knowledge-based economy and population ageing. These transformations represent a major challenge for women's employment and for gender equality in the labour market. Beyond the high segregation and concentration scales which are a constant of women's employment in all countries, international comparisons show that there can be differences in the status of a given occupation from one country to another. These differences can stem from the way in which occupations are defined or from how the relevant activities and work are organised. Understanding these differences is essential to identify ways to promote women's career prospects in female-dominated occupations.
    Note: Franz. Ausg. u.d.T.: L'avenir des professions a prédominance féminine
    DOI: 10.1787/9789264163690-en
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  • 16
    Online Resource
    Online Resource
    Future Nuclear Regulatory Challenges : A Report by the NEA Committee on Nuclear Regulatory Activities (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264163300
    Language: English
    Pages: Online-Ressource (48 p)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Nouveaux défis pour les autorités de sûreté nucléaire ; Un rapport du Comité de l'AEN sur les activités nucléaires réglementaires
    Parallel Title: Druckausg. Future nuclear regulatory challenges ; a report by the NEA Committee on Nuclear Regulatory Activities
    DDC: 341.7/55
    RVK:
    QR 535
    Keywords: Nukleare Sicherheit ; Kernenergiepolitik ; Energiemarkt ; Deregulierung ; OECD-Staaten ; Nuclear Energy ; Kerntechnische Industrie ; Aufsichtsbehörde
    Abstract: Major nuclear regulatory challenges will arise from government policies to liberalise energy sectors. In a context of growing competition and market deregulation, it is becoming increasingly important to reconcile commercial interests with safety requirements. For nuclear regulatory bodies, the first challenge will be to ensure that economic pressures do not erode nuclear safety. In their strive to maintain nuclear safety culture, regulatory bodies will also need to adapt to an increasingly market-oriented environment and new working relationships with operators. This report identifies the challenges that regulators are likely to be confronted with over the next ten years.
    DOI: 10.1787/9789264163300-en
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  • 17
    Online Resource
    Online Resource
    Redefining Tertiary Education (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264163102
    Language: English
    Pages: Online-Ressource (164 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Redéfinir l'enseignement tertiaire
    Parallel Title: Druckausg. Organisation for Economic Co-Operation and Development Redefining tertiary education
    Keywords: Hochschulreform ; Hochschulpolitik ; Bildungspolitik ; OECD-Staaten ; Education
    Abstract: Given the current trends and developments across OECD Member countries, a new and dynamic vision for tertiary education is called for. Higher levels of participation at the tertiary level, driven strongly by demands reflecting the diverse interests of students, employers and society at large, have created challenges which must be met. How should tertiary education better respond to the interests and choices of clients, students foremost among them? What should be done to adapt teaching methods or restructure the curricula? How should the needs of those not currently served in the first years of tertiary education be addressed? How should governments interact with large, diverse tertiary education systems, comprised of varied and increasingly autonomous providers? This volume also examines how best to mobilize the energies and expertise of staffs and institutions as well as partners, and how to secure adequate resources and improve efficiency in the face of greater competition for public funds. The findings, analyses and conclusions presented in this publication will serve as a basis for debate, reflection and exchange as all parties seek to strengthen and extend the contributions of tertiary education to economic and social well-being for all.
    Note: Franz. Ausg. u.d.T.: Redéfinir l'enseignement tertiaire
    DOI: 10.1787/9789264163102-en
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  • 18
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    Online Resource
    Overcoming Failure at School (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264163836
    Language: English
    Pages: Online-Ressource (100 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Venir à bout de l'échec scolaire
    Parallel Title: Druckausg. Kovacs, Karen Overcoming failure at school
    RVK:
    CX 5000
    RVK:
    CX 4500
    Keywords: Schüler ; Abbrecher ; Bildungsverhalten ; Bildung ; OECD-Staaten ; Education ; Schulversagen ; Therapie
    Abstract: Failure at school: an old problem in a new context? In most OECD countries, there is some reluctance to acknowledge the problem of failure at school. And when the problem is acknowledged, it is not always easy to find effective means for combating it or, even, to agree on indicators of failure that would demonstrate its scale. What are the different manifestations of educational failure today? And what are the policies needed to address them? This book aims to develop a deeper understanding of the nature of failure at school in OECD countries. It restates the problem as it confronts policy-makers today and presents new findings. It proposes a set of national and international indicators of failure and compares various forms of intervention aimed at improving student achievement in Australia, Belgium, Canada, Japan, New Zealand, Spain and the United Kingdom.
    Note: Franz. Ausg. u.d.T.: Venir a bout de l'échec scolaire
    DOI: 10.1787/9789264163836-en
    URL: Volltext
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  • 19
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    Online Resource
    The Taxation of Global Trading of Financial Instruments (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264162495
    Language: English
    Pages: Online-Ressource (72 p.)
    Parallel Title: Parallelausg. La fiscalité relative à la mondialisation des opérations financières sur les instruments financiers
    Keywords: Finance and Investment ; Taxation
    Abstract: Technological change and financial deregulation have dramatically globalised financial markets. Financial firms have developed innovative financial instruments, such as swaps and derivatives, to meet the often different global demand of investors and borrowers and have organised themselves to sell such global financial products 24 hours a day. This phenomenon of global trading challenges tax payers and tax administrations to come up with a fair way of allocating and taxing the profits in each country where global trading is carried on. This publication thoroughly reviews the factual background to global trading, analyses the challenges posed to traditional taxation methods and discusses a range of policy options to tackle the problems. Although the paper discusses a specific industry sector, many of the issues raised, for example the high level of global integration of functions and intensive co-operation between different geographic locations, are becoming more common in other industries with the spread of globalisation and the communications revolution.
    DOI: 10.1787/9789264162495-en
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  • 20
    Online Resource
    Online Resource
    Concurrence fiscale dommageable : Un problème mondial (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264262942
    Language: French
    Pages: Online-Ressource (92 p)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Harmful Tax Competition; An Emerging Global Issue
    Parallel Title: Parallelausg. Haitallinen verokilpailu; Esille nouseva globaali kysymys
    Parallel Title: Parallelausg. Harmful Tax Competition: An Emerging Global Issue
    Parallel Title: Parallelausg. Haitallinen verokilpailu: Esille nouseva globaali kysymys
    Keywords: Governance ; Taxation
    Abstract: La mondialisation a eu des effets positifs sur le développement des systèmes fiscaux et a encouragé les pays à engager des réformes fiscales destinées à élargir leurs bases d'imposition et réduire leurs taux d'imposition. Cependant, elle a aussi créé un environnement dans lequel les paradis fiscaux se multiplient et des gouvernements peuvent être incités à adopter des régimes fiscaux préférentiels dommageables afin d'attirer les activités mobiles. Lorsqu'elle prend cette forme, la concurrence fiscale risque d'entraîner des distorsions dans les échanges et les investissements, de saper les bases d'imposition nationales et de déplacer une partie de la charge fiscale vers des bases d'imposition moins mobiles telles que le travail ou la consommation, au détriment de l'emploi et de l'équité des structures fiscales. Le rapport met en évidence que les gouvernements doivent intensifier leur coopération pour réduire les pratiques fiscales dommageables. A cette fin, les gouvernements des pays de l'OCDE ont mis au point des "Principes directeurs sur les régimes fiscaux préférentiels dommageables". Ces Principes directeurs décourageront la prolifération des régimes fiscaux préférentiels dommageables et encourageront les pays dotés de tels régimes à les éliminer. Pour lutter à la fois contre les paradis fiscaux et les régimes fiscaux préférentiels dommageables, les gouvernements membres conviennent également de poursuivre activement la mise en oeuvre des autres Recommandations formulées dans le Rapport, notamment en nouant un dialogue avec les pays non membres.
    DOI: 10.1787/9789264262942-fr
    URL: Volltext
    URL: Volltext
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  • 21
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    Online Resource
    Towards Sustainable Development : Environmental Indicators (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264163201
    Language: English
    Pages: Online-Ressource (132 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Vers un développement durable ; Indicateurs d'environnement
    Parallel Title: Parallelausg. Rumo a um Desenvolvimento Sustentável; Indicadores Ambientais
    Parallel Title: Druckausg. Organisation for Economic Co-Operation and Development Environmental indicators - towards sustainable development
    DDC: 310
    RVK:
    QT 000
    RVK:
    AR 12350
    RVK:
    PN 797
    Keywords: Umweltschutz ; Umweltbelastung ; Wirtschaftsindikator ; Nachhaltige Entwicklung ; OECD-Staaten ; Environment ; Sustainable development - statistics ; Environment - statistics ; Nachhaltigkeit ; Umweltindikator ; Sozialer Indikator
    Abstract: Interest in sustainable development and awareness of the international dimension of environmental problems, have stimulated governments to track and chart environmental progress and its links with economic conditions and trends. This publication presents leading environmental indicators from the OECD Core Set and thus contributes to measuring environmental performance and progress towards sustainable development. Organised by issues such as climate change, air pollution, biodiversity, waste or water resources, this book provides essential information for all those interested in sustainable development.
    DOI: 10.1787/9789264163201-en
    URL: Volltext
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  • 22
    Online Resource
    Online Resource
    La fiscalité relative à la mondialisation des opérations financières sur les instruments financiers (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264262492
    Language: French
    Pages: Online-Ressource (80 p)
    Series Statement: Documents de l'OCDE
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. The Taxation of Global Trading of Financial Instruments
    Keywords: Finance and Investment ; Taxation
    Abstract: Les progrès technologiques et la déréglementation financière ont entraîné une mondialisation spectaculaire des marchés financiers. Les entreprises financières ont développé de nouveaux instruments financiers, tels que les échanges financiers et les produits dérivés, pour répondre à la demande globale souvent divergente des investisseurs et des emprunteurs. Elles se sont également organisées afin d'être en mesure de vendre 24 heures sur 24 ces produits financiers mondialisés. Ce phénomène de mondialisation des transactions financières représente un défi pour les contribuables et les administrations fiscales pour parvenir à une méthode équitable de répartition et d'imposition des bénéfices dans chaque pays où les transactions sont réalisées. Cette publication examine d'une manière approfondie le contexte de la mondialisation des transactions, analyse les défis posés aux méthodes traditionnelles d'imposition et étudie un large éventail d'options pour résoudre les problèmes. Bien que cet ouvrage soit consacré à un secteur spécifique, il soulève de nombreuses questions, telles que le haut niveau d'intégration mondiale des fonctions et la coopération intensive entre les différents sites géographiques, qui deviennent de plus en plus courantes dans d'autres secteurs industriels du fait de la mondialisation et de la révolution des communications.
    DOI: 10.1787/9789264262492-fr
    URL: Volltext
    URL: Volltext
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  • 23
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    Online Resource
    Agricultural Policy Reform and the Rural Economy in OECD Countries (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264162532
    Language: English
    Pages: Online-Ressource (316 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. La réforme de la politique agricole et l'économie rurale dans les pays de l'OCDE
    Parallel Title: Druckausg. Agricultural policy reform and the rural economy in OECD countries
    DDC: 338.1809177
    RVK:
    QS 700
    RVK:
    ZB 56000
    Keywords: Agrarpolitik ; Ländliche Entwicklung ; Agroindustrie ; OECD-Staaten ; Agriculture and Food ; Fallstudiensammlung ; OECD ; Agrarreform
    Abstract: The socio-economic development of rural areas has become an important issue for agricultural policy design in many OECD countries. Yet there is still a lack of comprehensive analysis of the inter-linkages between the agro-food sector and the rural economy. What consequences have on-going structural changes in agriculture for rural areas? What is the role of agricultural policies? The report, comprising a main report and case studies on Canada, France, Greece, Japan, New Zealand, Norway and Switzerland, addresses these important questions. A key conclusion of the report is that traditional agricultural support policies are increasingly ineffective in accomplishing rural development objectives. Agricultural policy reform can enhance agro-food's contribution to the viable development of rural economies, although the benefits are not immediate. A coherent, well co-ordinated and targeted policy approach aimed at diversification, promotion of high-quality regional products, provision of information, direct payments and public goods would improve the competitiveness of rural areas. How to strike the right balance between the need for greater economic efficiency, and social and environmental concerns in rural areas is a key challenge facing policy makers.
    DOI: 10.1787/9789264162532-en
    URL: Volltext
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  • 24
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    Online Resource
    Corporate Governance: Improving Competitiveness and Access to Capital in Global Markets : A Report to the OECD by the Business Sector Advisory Group on Corporate Governance (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264162709
    Language: English
    Pages: Online-Ressource (112 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Le gouvernement d'entreprise; améliorer la compétitivité des entreprises et faciliter leur accès aux marchés financiers mondiaux ; Rapport à l'OCDE du Groupe consultatif du secteur privé sur le gouvernement d'entreprise
    Parallel Title: Druckausg. Organisation for Economic Co-Operation and Development Corporate governance
    RVK:
    QP 341
    Keywords: Corporate Governance ; Internationaler Wettbewerb ; Internationaler Finanzmarkt ; Globalisierung ; OECD-Staaten ; Welt ; Industry and Services ; Corporate Governance ; Wettbewerbsfähigkeit ; Kapitalbeschaffung
    Abstract: Through its impact on corporate competitiveness and access to global capital markets, corporate governance plays an increasingly important role for entrepreneurship, economic growth and employment. In its report to the OECD, the Business Sector Advisory Group on Corporate Governance emphasizes that while corporate governance should remain primarily a private sector prerogative, governments have a distinct and important responsibility in providing a regulatory framework that allows investors and enterprises to adapt corporate governance practices to rapidly changing circumstances. There is no static or final structure in corporate governance that every country or corporation should emulate: experimentation and variety should be expected and encouraged within the limits of credible regulations emphasizing fairness, transparency, accountability and responsibility. Within this framework, the Advisory Group presents the perspectives that it believes should guide public policies related to corporate governance, suggests areas for private sector voluntary action and recommends further actions by the OECD to help articulate a set of common principles guiding national policy reviews and reforms.
    DOI: 10.1787/9789264162709-en
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  • 25
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    Online Resource
    Integrating Distressed Urban Areas (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264162884
    Language: English
    Pages: Online-Ressource (172 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Intégrer les quartiers en difficulté
    Parallel Title: Druckausg. Davies, Andrew, 1966 - Integrating distressed urban areas
    RVK:
    QY 300
    Keywords: Städtischer Niedergang ; Stadterneuerung ; Wirtschaftsförderung ; OECD-Staaten ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Stadtviertel ; Unterprivilegierung ; Stadtplanung
    Abstract: Distressed urban areas threaten social cohesion in urban regions, the very centre of our economies. This problem can be traced to no single cause; rather it represents a combination of environmental, economic, social and cultural circumstances that take spatial form in different parts of inner cities and suburbs. Traditional policies have not succeeded in halting the downward spiral that effects these areas because they were unable to address the complex and area-based nature of the problem at the local level. The aim of this study is to describe this phenomenon and analyse policies implemented in OECD countries, so as to come up with multisectoral policies that are better suited to the problems they have to address.Policy objectives include attracting investment, creating jobs, rebuilding sound economic and social foundations and, more generally, combatting the isolation from which distressed urban areas suffer. Different levels of government, civic society and the private sector all have roles to play. There is an urgent need for integrative policies based on reinforcement of the local dimension and on partnerships that bring all the actors together.
    DOI: 10.1787/9789264162884-en
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  • 26
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    Online Resource
    Biotechnology for Clean Industrial Products and Processes : Towards Industrial Sustainability (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264163409
    Language: English
    Pages: Online-Ressource (204 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. La biotechnologie au service de produits et de procédés industriels propres ; Vers un développement industriel durable
    Parallel Title: Druckausg. Organisation for Economic Co-Operation and Development Biotechnology for clean industrial products and processes
    DDC: 600
    RVK:
    QR 500
    RVK:
    VN 8908
    Keywords: Biotechnologie ; Umweltmanagement ; OECD-Staaten ; Environment ; Science and Technology ; Industry and Services ; Biotechnologische Industrie ; Nachhaltigkeit
    Abstract: Industrial biotechnology has come of age: after decades spent in the shadow of two better-known fields, health and agro-food biotechnology, it has emerged into a world where environmental sustainability has become a global concern. However, sustainability and "clean" industrial processes will not be achieved without a stream of innovations based on science and technology, among which biotechnology will play an important role.This report illustrates how modern process biotechnology is penetrating industrial operations, and highlights its environmental and economic advantages over other technologies. It identifies technical and other bottlenecks, but also emphasizes that industry and governments must act together to address the challenges of industrial sustainability.
    DOI: 10.1787/9789264163409-en
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  • 27
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    Online Resource
    Spotlight on Public Support to Industry (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264163577
    Language: English
    Pages: Online-Ressource (244 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les aides publiques à l'industrie au grand jour
    Parallel Title: Druckausg. Pretschker, Udo Spotlight on public support to industry
    DDC: 338.94/02/09049 21
    RVK:
    QR 500
    Keywords: Subvention ; Industrieforschung ; Industriepolitik ; OECD-Staaten ; EU-Staaten ; Industry and Services ; OECD ; Industriepolitik ; Wirtschaftsförderung ; Internationaler Vergleich ; Geschichte 1989-1995
    Abstract: Every year, up to US$45 billion are transferred from public budgets to manufacturing industry through support programmes in OECD countries. It is essential to perceive the significance of such support if we are to understand the role it plays in structural adjustment strategies and the side-effects it can have on trade, competitiveness and investment. In a globalising economy characterised by greater international competitiveness, the need for transparency is becoming increasingly apparent.This study provides the first comprehensive review of public support to industry. It makes use of a unique set of data covering 25 countries to monitor, analyse and evaluate support policies at both the international and the national level. A more in-depth analysis of support programmes is provided through 17 case studies focusing on individual countries. Special attention is also given to support for industrial R&D and for physical and intangible investment. This study shows that, in nearly all OECD countries, efforts must be made to limit the trade distortions that subsidies can produce and to contain public spending on industry support programmes, given the need for fiscal consolidation. This unique study is an invaluable analytical tool that will help us to meet these challenges.
    Note: Franz. Ausg. u.d.T.: Les aides publiques a l'industrie au grand jour
    DOI: 10.1787/9789264163577-en
    URL: Volltext
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  • 28
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    Value-Added Taxes in Central and Eastern European Countries : A Comparative Survey and Evaluation (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264163492
    Language: English
    Pages: Online-Ressource (164 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Druckausg. Cnossen, Sijbren, 1936 - Value-added taxes in Central and Eastern European countries
    DDC: 330
    RVK:
    QL 641
    RVK:
    QL 418
    Keywords: Umsatzsteuer ; EU-Steuerrecht ; Osteuropa ; Taxation ; Europa ; Vergleich ; Osteuropa ; Umsatzsteuer
    Abstract: This is the first study of the Value-Added Tax (VAT) systems of the ten countries of Central and Eastern Europe preparing for integration into the European Union (EU). The study offers a comparative evaluation of the main features of the VAT systems between the ten countries surveyed and provides a commentary on the development of the VAT systems in line with the VAT legislation of the EU.
    DOI: 10.1787/9789264163492-en
    URL: Volltext
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  • 29
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    Internationalisation of Industrial R&D : Patterns and Trends (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264163782
    Language: English
    Pages: Online-Ressource (110 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. L'internationalisation de la R-D industrielle ; Structures et tendances
    Parallel Title: Druckausg. Hatzichronoglou, Thomas-George, 1944 - Internationalisation of industrial R & D
    DDC: 607/.2
    RVK:
    QP 210
    Keywords: Industrieforschung ; Multinationales Unternehmen ; Betriebliche Standortwahl ; OECD-Staaten ; Finance and Investment ; Industry and Services ; Forschung und Entwicklung ; Industrie ; Internationalisierung
    Abstract: In an age of globalising production, the internationalisation of industrial R&D is an increasingly pronounced feature in OECD countries. But just how extensive a phenomenon is it? What proportion of national research is under foreign control, and in which sectors? How much R&D do multinational corporations undertake outside their own home countries? This report also analyses the linkages between the production and R&D activities of foreign affiliates in OECD countries, and of affiliates of domestic firms abroad, on a sectoral level. It highlights the need to reassess each country's potential for R&D and innovation, in the light of what is being done both within and beyond its borders.
    Note: Franz. Ausg. u.d.T.: L'internalisation de la R-D industrielle
    DOI: 10.1787/9789264163782-en
    URL: Volltext
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  • 30
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    Online Resource
    The Tax/Benefit Position of Employees : 1995/1996 1997 Edition = La situation des salariés au regard de l'impôt et des transferts sociaux : 1995/1996 Edition 1997 (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264062375
    Language: Multiple languages , English , French
    Pages: Online-Ressource (408 p)
    Parallel Title: Druckausg.
    RVK:
    QL 550
    Keywords: Employment ; Taxation ; Industry and Services
    Abstract: This annual publication provides unique information on direct taxes levied from employees and their employers in all OECD countries. In addition, the book specifies family benefits paid as cash transfers. Amounts of taxes and benefits are detailed program by program, for eight households types, which differ by income level and household composition. Results include the tax burden for one- and two- earner families.
    DOI: 10.1787/9789264062375-en-fr
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  • 31
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    Online Resource
    Water Management : Performance and Challenges in OECD Countries (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264162600
    Language: English
    Pages: Online-Ressource (36 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Gestion de l'eau ; Performances et défis dans les pays de l'OCDE
    Parallel Title: Druckausg. Goldberg, Eduard Water management
    RVK:
    AR 22000
    RVK:
    QT 600
    Keywords: Wasserversorgung ; Gewässerbelastung ; Wasserwirtschaft ; Abwasserwirtschaft ; OECD-Staaten ; Environment ; OECD ; Wasserwirtschaft ; Management
    Abstract: This report examines the progress made in water management in OECD countries in the light of the objectives of Agenda 21. It presents the experience of the OECD programme of environmental performance reviews and focuses on issues of sustainable use of water resources, pollution control and water economics. Environmental performance reviews of Australia, Austria, Belarus, Bulgaria, Canada, Finland, France, Germany, Iceland, Italy, Japan, Korea, Mexico, the Netherlands, New Zealand, Norway, Poland, Portugal, Spain, Sweden, the United Kingdom and the United States have already been published.
    DOI: 10.1787/9789264162600-en
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  • 32
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    Tax Sparing : A Reconsideration (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264162433
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les crédits d'impôt fictif ; Un réexamen de la question
    Parallel Title: Parallelausg. Tax sparing uudelleenarvioitavana
    Parallel Title: Druckausg. Organisation for Economic Co-Operation and Development Tax sparing
    RVK:
    QM 355
    Keywords: Steuervergünstigung ; Investitionspolitik ; Doppelbesteuerung ; OECD-Staaten ; Taxation ; OECD ; Direktinvestition ; Steuervergütung ; Doppelbesteuerungsabkommen
    Abstract: Tax sparing provisions have now more than four decades of history in bilateral tax treaties, including treaties between OECD countries. But the world of today is quite different from that when the positions of OECD Member and non-member countries towards tax sparing were developed. These changes in the international setting have led countries to reconsider their attitude towards tax sparing and the design of such provisions. This report examines the practices of Member countries and explains why Member countries have become more reluctant to grant tax sparing in treaties. It also provides a number of suggested "best practices" on the design of tax sparing provisions in tax treaties.
    Note: Franz. Ausg. u.d.T.: Les crédits d'impôt fictif
    DOI: 10.1787/9789264162433-en
    URL: Volltext
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  • 33
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    Online Resource
    Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 1995 (1995)
    Paris : OECD Publishing
    Details
    ISBN: 9789264279964
    Language: English
    Pages: 1 Online-Ressource (192 p.)
    Series Statement: Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
    Keywords: Taxation
    DOI: 10.1787/g2g7fa2a-en
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