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  • Paris : OECD Publishing  (103)
  • Cambridge [u.a.] : Cambridge Univ. Press
  • Science and Technology  (67)
  • Taxation
  • Economics  (103)
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  • 1
    Online Resource
    Online Resource
    Taxation of SMEs in OECD and G20 Countries (2015)
    Paris : OECD Publishing
    Details
    ISBN: 9789264243507
    Language: English
    Pages: Online-Ressource (128 p.)
    Series Statement: OECD Tax Policy Studies no.23
    Parallel Title: Erscheint auch als Taxation of SMEs in OECD and G20 countries
    RVK:
    QL 800
    RVK:
    QR 380
    Keywords: KMU ; Unternehmensbesteuerung ; OECD-Staaten ; Taxation ; Industry and Services ; OECD ; Klein- und Mittelbetrieb ; Unternehmensbesteuerung
    Abstract: Small and medium sized enterprises (SMEs) are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries. It finds that many of the tax systems examined provide incentives to incorporate and to distribute income in certain types of capital form. Ideally, taxes should be neutral with regard to the business decisions of SMEs, including decisions related to their creation, form and growth. However, certain features of the tax system may disproportionately affect SMEs, for example, the asymmetric treatment of profits and losses, a bias toward debt over corporate equity, and the higher fixed costs of tax and regulatory compliance for small businesses. This report recommends that measures designed to address these concerns be carefully targeted to affected firms and seek to avoid introducing further distortions and complexity.
    DOI: 10.1787/9789264243507-en
    URL: Volltext
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  • 2
    Online Resource
    Online Resource
    Measuring the Digital Economy : A New Perspective (2014)
    Paris : OECD Publishing
    Details
    ISBN: 9789264221796
    Language: English
    Pages: Online-Ressource (160 p.)
    Parallel Title: Parallelausg. Measuring the Digital Economy; A New Perspective (Chinese version)
    Parallel Title: Erscheint auch als Measuring the digital economy
    DDC: 381/.142
    RVK:
    QR 760
    Keywords: Internetnutzung ; IKT-Sektor ; Messung ; OECD-Staaten ; Governance ; Science and Technology ; Bericht ; Statistik ; OECD ; Electronic Commerce ; Neue Medien ; Evaluation
    Abstract: The growing role of the digital economy in daily life has heightened demand for new data and measurement tools. Internationally comparable and timely statistics combined with robust cross-country analyses are crucial to strengthen the evidence base for digital economy policy making, particularly in a context of rapid change. This report presents indicators traditionally used to monitor the information society and complements them with experimental indicators that provide insight into areas of policy interest. The key objectives of this publication are to highlight measurement gaps and propose actions to advance the measurement agenda.
    DOI: 10.1787/9789264221796-en
    URL: Volltext
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  • 3
    Online Resource
    Online Resource
    Tax and Development : Aid Modalities for Strengthening Tax Systems (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264177581
    Language: English
    Pages: Online-Ressource (134 p.)
    Parallel Title: Erscheint auch als Tax and development
    RVK:
    QL 470
    Keywords: Steuerpolitik ; Entwicklung ; Entwicklungshilfe ; Entwicklungsländer ; Taxation ; Development ; Steuerpolitik ; Entwicklungsländer
    Abstract: Tax revenues provide governments with funds to invest in development, relieve poverty, deliver public services and build the physical and social infrastructure for long-term growth. Moreover, there are mutually beneficial links between taxation and good governance. Tax and Development: Aid Modalities for Strengthening Tax Systems highlights how taxation can have a positive effect on the quality of governance and a government’s relationship with citizens and, in turn, how good governance can have a positive effect on compliance and revenue mobilisation. How can international assistance providers, including OECD members, international and regional organisations, support the development of tax systems in developing countries? Tax and Development: Aid Modalities for Strengthening Tax Systems provides practical guidance for policy makers and practitioners based on the results of an extensive literature review, a survey of aid agency officials and six country case studies (Ghana, Guatemala, Liberia, Mali, Mozambique, and Tanzania). It examines the aid instruments that donors use to assist developing countries including general and sector budget support, basket financing, stand-alone bilateral aid and funding South-South organisations. The strengths and weaknesses of each modality for supporting tax systems are identified, and some 50 recommendations to support the development of effective, efficient and growth-oriented tax systems in developing countries are provided.
    DOI: 10.1787/9789264177581-en
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  • 4
    Online Resource
    Online Resource
    Addressing Base Erosion and Profit Shifting (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264192744
    Language: English
    Pages: Online-Ressource (88 p.) , ill.
    Parallel Title: Parallelausg. Lutter contre l'érosion de la base d'imposition et le transfert de bénéfices
    Parallel Title: Erscheint auch als Addressing base erosion and profit shifting
    RVK:
    QT 320
    RVK:
    PP 8080
    RVK:
    QL 410
    Keywords: Gewinnverlagerung ; Körperschaftsteuer ; Steuerrecht ; OECD-Staaten ; Multinationales Unternehmen ; Ertragsteuer ; Steuersystem ; Unternehmenspolitik ; Finance and Investment ; Taxation ; Bodenerosion ; Gewinnverlagerung ; Steuerrecht
    Abstract: Base erosion constitutes a serious risk to tax revenues, tax sovereignty and tax fairness for many countries. While there are many ways in which domestic tax bases can be eroded, a significant source of base erosion is profit shifting. This report presents the studies and data available regarding the existence and magnitude of base erosion and profit shifting (BEPS), and contains an overview of global developments that have an impact on corporate tax matters and identifies the key principles that underlie the taxation of cross-border activities, as well as the BEPS opportunities these principles may create. The report concludes that current rules provide opportunities to associate more profits with legal constructs and intangible rights and obligations, and to legally shift risk intra-group, with the result of reducing the share of profits associated with substantive operations. The report recommends the development of an action plan to address BEPS issues in a comprehensive manner.
    DOI: 10.1787/9789264192744-en
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  • 5
    Online Resource
    Online Resource
    The Internet Economy on the Rise : Progress since the Seoul Declaration (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264201545
    Language: English
    Pages: Online-Ressource (184 p.)
    Parallel Title: Erscheint auch als The internet economy on the rise
    RVK:
    QR 760
    Keywords: Electronic Commerce ; Internetnutzung ; OECD-Staaten ; Development ; Science and Technology ; Bericht ; Electronic Commerce ; OECD
    Abstract: This publication reviews progress made since the 2008 OECD Seoul Declaration for the Future of the Internet Economy and identifies areas for future work. Seven themes are addressed in the work as follows: High-speed infrastructure Digital content and green ICTs The development of smarter applications Cybersecurity and privacy Consumer empowerment and protection An open Internet economy Global participation for development. Overall, the review shows that the Internet economy has now reached a point where it has become a new source of growth, with the potential to boost the whole economy, to foster innovation, competitiveness and user participation, and to contribute effectively to the prosperity of society as a whole.
    DOI: 10.1787/9789264201545-en
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  • 6
    Online Resource
    Online Resource
    Interconnected Economies : Benefiting from Global Value Chains (Preliminary version) (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264189560
    Language: English
    Pages: Online-Ressource (200 p.) , ill.
    Parallel Title: Erscheint auch als Interconnected economies
    RVK:
    QM 230
    Keywords: Internationale Wirtschaft ; Internationale Produktion ; Betriebliche Wertschöpfung ; Welt ; Wirtschaftsbeziehungen ; Wirtschaftskooperation ; Wertschöpfungskette ; Nichttarifäres Handelshemmnis ; Liberalisierung ; Außenhandel ; Finance and Investment ; Science and Technology ; Trade ; Industry and Services ; Erde ; Welt ; Globalisierung ; Weltwirtschaft ; Außenhandelspolitik ; Wertschöpfung
    Abstract: Global Value Chains (GVCs) have exploded in the past decade and refer to the international dispersion of design, production, assembly, marketing and distribution of services, activities, and products. Different stages in the production process are increasingly located across different economies, and intermediate inputs like parts and components are produced in one country and then exported to other countries for further production and/or assembly into final products. The functional and spatial fragmentation that has occurred within GVCs has significantly reshaped the global economic landscape, thereby raising some new major policy challenges for OECD countries and emerging countries alike: trade policy, competitiveness, upgrading and innovation and the management of global systemic risk.
    DOI: 10.1787/9789264189560-en
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  • 7
    Online Resource
    Online Resource
    Inventory of Estimated Budgetary Support and Tax Expenditures for Fossil Fuels 2013 (2013)
    Paris : OECD Publishing
    Details
    ISBN: 9789264187610
    Language: English
    Pages: Online-Ressource (440 p.)
    Parallel Title: Erscheint auch als Inventory of estimated budgetary support and tax expenditures for fossil fuels 2013
    RVK:
    MK 5215
    RVK:
    PP 8105
    RVK:
    QR 730
    Keywords: Fossile Energie ; Förderung erneuerbarer Energien ; Steuervergünstigung ; OECD-Staaten ; Energy ; Environment ; Governance ; Taxation ; Trade ; OECD ; Energiepolitik ; Steuervergünstigung
    Abstract: This Inventory is concerned with direct budgetary transfers and tax expenditures that relate to fossil fuels, regardless of their impact or of the purpose for which the measures were first put in place. It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. For each of the 34 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption. The transfers associated with these measures are reported for recent years using the Producer Support Estimate (PSE) and Consumer Support Estimate (CSE) as organising frameworks. These frameworks have already been used extensively by the OECD, most notably in respect of agriculture. The Inventory covers a wide range of measures that provide a benefit or preference for a particular activity or a particular product, either in absolute terms or relative to other activities or products, against a specified baseline. Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.
    DOI: 10.1787/9789264187610-en
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  • 8
    Online Resource
    Online Resource
    Regions and Innovation Policy (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264097803
    Language: English
    Pages: Online-Ressource (316 p.) , ill.
    Series Statement: OECD Reviews of Regional Innovation
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Regions and innovation policy
    RVK:
    QR 000
    Keywords: Technologiepolitik ; Region ; OECD-Staaten ; Governance ; Urban, Rural and Regional Development ; Science and Technology ; Industry and Services ; OECD ; Innovationsförderung
    Abstract: Regions and Innovation Policy addresses the needs of national and regional governments for greater clarity on how to strengthen the innovation capacity of regions. The first part of the book examines strategies, policies and governance, explaining why regions matter, what makes smart policy mixes, and multilevel governance. The second part of the book looks at agencies, instruments and country information, showing how agencis can maximize their impact and what policy instruments work. The final chapter provides country-by-country summaries of what countries are doing.
    DOI: 10.1787/9789264097803-en
    URL: Volltext
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  • 9
    Online Resource
    Online Resource
    Corporate Loss Utilisation through Aggressive Tax Planning (2011)
    Paris : OECD Publishing
    Details
    ISBN: 9789264119222
    Language: English
    Pages: Online-Ressource (92 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Corporate loss utilisation through aggressive tax planning
    DDC: 658.403
    RVK:
    QL 800
    Keywords: Steuerplanung ; OECD-Staaten ; Taxation ; Electronic books ; OECD ; Steuerplanung
    Abstract: Corporate losses raise compliance risks if aggressive tax planning is used as a means of increasing or accelerating tax relief in ways not intended by the legislator, or to generate artificial losses. This report describes the size of loss carry-forwards, the rules applicable in relation to losses, and identifies the following risk areas: corporate reorganisations, financial instruments and non-arm’s length transfer pricing. After having summarised aggressive tax planning schemes on losses, as well as country detection and response strategies, it offers a number of conclusions and recommendation for tax administration and tax policy officials.
    DOI: 10.1787/9789264119222-en
    URL: Volltext
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  • 10
    Online Resource
    Online Resource
    Tax Policy Reform and Economic Growth (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264091085
    Language: English
    Pages: Online-Ressource (154 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.20
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Tax policy reform and economic growth
    RVK:
    QL 400
    Keywords: Steuerpolitik ; Steuerreform ; Wirtschaftswachstum ; OECD-Staaten ; Taxation ; Steuer ; Steuerpolitik ; Wirtschaftswachstum
    Abstract: In the wake of the recent financial and economic crisis, many OECD countries face the challenge of restoring public finances while still supporting growth. This report investigates how tax structures can best be designed to support GDP per capita growth. The analysis suggests a tax and economic growth ranking order according to which corporate taxes are the most harmful type of tax for economic growth, followed by personal income taxes and then consumption taxes, with recurrent taxes on immovable property being the least harmful tax. Growth-oriented tax reform measures include tax base broadening and a reduction in the top marginal personal income tax rates. Some degree of support for R&D through the tax system may help to increase private spending on innovation. But implementing pro-growth tax reforms may not be easy. This report identifies those public and political economy tax reform strategies that will allow policy makers to reconcile differing tax policy objectives and overcome obstacles to reform. It stresses that with clear vision, strong leadership and solid tax policy analysis, growth-oriented tax reform can indeed be realised.
    DOI: 10.1787/9789264091085-en
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  • 11
    Online Resource
    Online Resource
    Tax Expenditures in OECD Countries (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264076907
    Language: English
    Pages: Online-Ressource (242 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les dépenses fiscales dans les pays de l'OCDE
    Parallel Title: Druckausg. OECD Tax expenditures in OECD countries
    RVK:
    PP 8105
    RVK:
    QL 400
    Keywords: Steuervergünstigung ; OECD-Staaten ; Tax expenditures OECD countries ; Governance ; Taxation ; OECD ; Mitgliedsstaaten ; Steuervergünstigung ; Steuerbefreiung ; Steuerpolitik ; Effizienz
    Abstract: In all OECD countries, governments collect revenues through taxes and redistribute this public money, often by obligatory spending on social programmes such as education or health care. Their tax systems usually include “tax expenditures” – provisions that allow certain groups of people, such as small businessmen, retired people or working mothers, or those who have undertaken certain activities, such as charitable donations, to pay less in taxes. The use of tax expenditures by governments is pervasive and growing. At a time when many government budgets are threatened by population ageing and adverse cyclical developments, there is a pressing need to avoid inefficient government programmes, some of which may utilise tax expenditures. This book sheds light on the use of tax expenditures, mainly through a study of ten OECD countries: Canada, France, Germany, Japan, Korea, Netherlands, Spain, Sweden, the United Kingdom and the United States. This book will help government officials and the public better understand some of the technical and policy issues behind the use of tax expenditures. It highlights key trends and successful practices, and addresses a broad range of government finance issues, including tax policy making, tax and budget efficiency, fiscal responsibility and rule making.
    Note: Franz. Ausg. u.d.T.: Les dépenses fiscales dans les pays de l'OCDE
    DOI: 10.1787/9789264076907-en
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  • 12
    Online Resource
    Online Resource
    Eco-Innovation in Industry : Enabling Green Growth (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264077225
    Language: English
    Pages: Online-Ressource (278 p.)
    Parallel Title: Parallelausg. L'éco-innovation dans l'industrie ; favoriser la croissance verte
    Parallel Title: Parallelausg. L'éco-innovation dans l'industrie : favoriser la croissance verte
    Parallel Title: Erscheint auch als Eco-innovation in industry
    RVK:
    AR 28300
    RVK:
    QT 200
    Keywords: Industrie ; Innovationsmanagement ; Umwelttechnik ; OECD-Staaten ; Environment ; Science and Technology ; Industry and Services ; Industrie ; Nachhaltigkeit ; OECD
    Abstract: Eco-innovation will be a key driver of industry efforts to tackle climate change and realise “green growth” in the post-Kyoto era. Eco-innovation calls for faster introduction of breakthrough technologies and for more systemic application of available solutions, including non-technological ones. It also offers opportunities to involve new players, develop new industries and increase competitiveness. Structural change in economies will be imperative in coming decades. This book presents the research and analysis carried out during the first phase of the OECD Project on Sustainable Manufacturing and Eco-innovation. Its aim is to provide benchmarking tools on sustainable manufacturing and to spur eco-innovation through better understanding of innovation mechanisms. It reviews the concepts and forms an analytical framework; analyses the nature and processes of eco-innovation; discusses existing sustainable manufacturing indicators; examines methodologies for measuring eco-innovation; and takes stock of national strategies and policy initiatives for eco-innovation.
    DOI: 10.1787/9789264077225-en
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  • 13
    Online Resource
    Online Resource
    OECD Reviews of Regional Innovation: Catalonia, Spain 2010 (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264082052
    Language: English
    Pages: Online-Ressource (272 p.) , ill.
    Series Statement: OECD Reviews of Regional Innovation
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Catalonia, Spain
    RVK:
    QG 520
    Keywords: Technologiepolitik ; Katalonien ; Governance ; Urban, Rural and Regional Development ; Science and Technology ; Industry and Services ; Spain ; Katalonien ; Innovationsförderung
    Abstract: This review of regional innovation assesses how to improve Catalonia's current strategy and actions in order to boost its innovation system through both its own programmes and those of Spain and the European Union. It finds that with over seven million inhabitants and a GDP of around EUR 204 billion, Catalonia is not only an important region within Spain, but within the OECD as well. Indeed, its economic output is similar to countries like Portugal and Norway. The region experienced massive population growth over the past decade, due to immigration, which in part drove GDP growth. However, Catalonia’s productivity is slipping, relative to other OECD regions, necessitating the transition to a productivity-driven growth model through a stronger regional innovation system. The region has successfully strengthened its research base, with investments in R&D having increased four-fold over the past decade. Catalonia is now mobilising actors across the innovation system in regional centres, such as Barcelona, to improve productivity and address social challenges.
    DOI: 10.1787/9789264082052-en
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  • 14
    Online Resource
    Online Resource
    Choosing a Broad Base - Low Rate Approach to Taxation (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264091320
    Language: English
    Pages: Online-Ressource (156 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.19
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Cebreiro, Ana Choosing a broad base - low rate approach to taxation
    RVK:
    QL 400
    Keywords: Steuerreform ; Besteuerungsverfahren ; Steuervergünstigung ; OECD-Staaten ; Taxation ; Steuerpolitik ; Öffentlicher Haushalt ; Konsolidierung ; Steuerreform ; Besteuerungsgrundlage ; Steuersatz ; Bemessung
    Abstract: Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax provisions (such as allowances, exemptions and preferential rates)? This report aims to answer such questions by taking a close look at the economic and political factors that influence governments’ tax decisions. Although many countries have broadened their tax bases over the past 30 years, targeted tax provisions, notably tax expenditures, continue to be significant. Like public expenditure, targeted tax reliefs mean that (other) tax rates need to be higher in order to finance these reliefs. This report therefore discusses whether such tax provisions continue to be worthwhile. It includes an annex covering country-specific revenue forgone estimates of tax expenditures for selected OECD countries. This report also identifies political factors, including the lobbying of influential interest groups, as the main obstacles to base-broadening reforms, and it considers how reforms can be best packaged and presented to overcome such obstacles.
    DOI: 10.1787/9789264091320-en
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  • 15
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    SMEs, Entrepreneurship and Innovation (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264080355
    Language: English
    Pages: Online-Ressource (226 p.) , ill.
    Series Statement: OECD Studies on SMEs and Entrepreneurship
    Series Statement: OECD innovation strategy
    Parallel Title: Druckausg.
    Parallel Title: Druckausg. SMEs, entrepreneurship and innovation
    RVK:
    QP 210
    Keywords: KMU ; Innovation ; Unternehmer ; OECD-Staaten ; Science and Technology ; Industry and Services ; Klein- und Mittelbetrieb ; Innovation ; Internationaler Vergleich
    Abstract: Small firms are playing an ever-increasing role in innovation, driven by changes in technologies and markets. Some spin-offs and high growth firms are having remarkable success. However, the broad bulk of small firms are not capitalising on their advantages. This book explores how government policy can boost innovation by improving the environment for entrepreneurship and small firm development and increasing the innovative capacities of enterprises. Policy findings and recommendations are presented in three key areas: embedding firms in knowledge flows; developing entrepreneurship skills; and social entrepreneurship. In addition, country notes present statistics and policy data on SMEs, entrepreneurship and innovation for 40 economies, including OECD countries, Brazil, China, Estonia, Indonesia, Israel, the Russian Federation, Slovenia and South Africa. SMEs, Entrepreneurship and Innovation is part of the OECD Innovation Strategy, a comprehensive policy strategy to harness innovation for stronger and more sustainable growth and development, and to address the key global challenges of the 21st century.
    DOI: 10.1787/9789264080355-en
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  • 16
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    The Impacts of Nanotechnology on Companies : Policy Insights from Case Studies (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264094635
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als OECD The impacts of nanotechnology on companies
    RVK:
    QR 525
    Keywords: Nanotechnologie ; Wirkungsanalyse ; Technologiepolitik ; Innovationsmanagement ; OECD-Staaten ; Science and Technology ; Industry and Services ; Nanotechnologie ; Markt ; Wirtschaftswachstum
    Abstract: Nanotechnology has its origin in the converging abilities of physics, chemistry and materials science. Its purpose is the manipulation of atoms and molecules in order to create new properties of materials and systems for a wide variety of applications in a very broad range of sectors. Nanotechnology is forecast to create large markets and many new jobs and may be the springboard for industrial renewal and long-term growth. Governments around the world have targeted this emerging technology in their R&D investments and are strategising about the best ways to promote the responsible development and use of nanotechnology given the absence of any in-depth analysis of its commercialisation. What are the potential economic impacts of nanotechnology, how are companies using nanotechnology for innovation, and what are the key challenges in its commercialisation? These are some of the issues that this book addresses, based on a large number of company case studies in several countries.
    DOI: 10.1787/9789264094635-en
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  • 17
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    Denmark: Efficient e-Government for Smarter Public Service Delivery (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264087118
    Language: English
    Pages: Online-Ressource (304 p.) , ill.
    Series Statement: OECD e-Government Studies
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Denmark
    RVK:
    MF 7350
    RVK:
    QQ 000
    Keywords: E-Government ; Öffentlicher Sektor ; Öffentliche Dienstleistung ; Dänemark ; Governance ; Science and Technology ; Denmark ; Dänemark ; E-Government ; Öffentliche Dienstleistung ; Effizienz
    Abstract: This review is the first to analyse e-government at the country level using a revised framework designed to capture the new challenges faced by countries today. It highlights the richness of initiatives and actions taken by Denmark in relation to a number of areas, including the impact of e-government on public sector modernisation and efficiency efforts, the impact of e-government organisational structure and arrangements on e-government development and administration, the need to address issues related to user take-up and the assessment of benefits realisation of e-government projects. As these are not unique to Denmark, but are commonly shared by a number of OECD countries, the study provides useful tools to support e-government policy making in all OECD countries.
    DOI: 10.1787/9789264087118-en
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  • 18
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    Improving Health Sector Efficiency : The Role of Information and Communication Technologies (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264084612
    Language: English
    Pages: Online-Ressource (156 p.)
    Series Statement: OECD Health Policy Studies
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Améliorer l'efficacité du secteur de la santé ; Le rôle des technologies de l'information et des communications
    Parallel Title: Parallelausg. Améliorer l'efficacité du secteur de la santé : Le rôle des technologies de l'information et des communications
    Parallel Title: Erscheint auch als Improving health sector efficiency
    RVK:
    QX 700
    Keywords: Gesundheitswesen ; Informationstechnik ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Gesundheitswesen ; Informationstechnik ; Effizienzsteigerung
    Abstract: Despite the promise they hold out, implementing information and communication technologies (ICTs) in clinical care has proven to be a very difficult undertaking. More than a decade of efforts provide a picture of significant public investments, resulting in both notable successes and some highly publicised costly delays and failures. This has been accompanied by a failure to achieve widespread understanding among the general public and the medical profession of the benefits of electronic record keeping and information exchange. With consistent cross-country information on these issues largely absent, the OECD has used lessons learned from case studies in Australia, Canada, the Netherlands, Spain, Sweden and the United States to identify the opportunities offered by ICTs and to analyse under what conditions these technologies are most likely to result in efficiency and quality-of-care improvements. The findings highlight a number of practices or approaches that could usefully be employed in efforts to improve and accelerate the adoption and use of these technologies.
    DOI: 10.1787/9789264084612-en
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  • 19
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    Innovation and the Development Agenda (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264088924
    Language: English
    Pages: Online-Ressource (152 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Innovation and the development agenda
    RVK:
    QG 700
    Keywords: Entwicklung ; Innovation ; Entwicklungsländer ; Development ; Science and Technology ; Entwicklungsländer ; Afrika ; Innovationsförderung ; Technologiepolitik ; Wirtschaftsentwicklung
    Abstract: Innovation drives long-term economic growth. It has a crucial role to play as global economies recover from the current financial crisis. This book examines the role of innovation in developing countries, with a focus on Africa. It investigates innovation systems and their application; the key role of knowledge in innovation for development; and the importance of comparable country studies and official statistics on innovation. It stresses the need for innovation to become part of a comprehensive development agenda, and makes recommendations for promoting activities in both the formal and informal sectors, with the aim of transforming agriculture into a knowledge-based industry capable of stimulating economic growth. Innovation and the Development Agenda is an important component of the overall OECD Innovation Strategy, which seeks to create stronger and more sustainable growth, while addressing the key global challenges of the 21st century. It is also part of the Innovation, Technology, and Society programme of IDRC. For more information on IDRC programmes see www.idrc.ca.
    DOI: 10.1787/9789264088924-en
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  • 20
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    Addressing Tax Risks Involving Bank Losses (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264088689
    Language: English
    Pages: Online-Ressource (88 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Addressing tax risks involving bank losses
    RVK:
    QL 400
    Keywords: Bank ; Unternehmensbesteuerung ; Verlust ; OECD-Staaten ; Taxation ; Finanzkrise ; Bank ; Verlustrealisation ; Steuerwirkung
    Abstract: The financial and economic crisis had a devastating impact on bank profits, with loss-making banks reporting global commercial losses of around USD 400 billion in 2008. This comprehensive report sets the market context for bank losses and provides an overview of the tax treatment of such losses in 17 OECD countries; describes the tax risks that arise in relation to bank losses from the perspective of both banks and revenue bodies; outlines the incentives that give rise to those risks; and describes the tools revenue bodies have to manage these potential compliance risks. It concludes with recommendations for revenue bodies and for banks on how risks involving bank losses can best be managed and reduced.
    DOI: 10.1787/9789264088689-en
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  • 21
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    Value for Money in Health Spending (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264088818
    Language: English
    Pages: Online-Ressource (200 p.) , ill.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Optimiser les dépenses de santé
    Parallel Title: Erscheint auch als Value for money in health spending
    RVK:
    QX 705
    Keywords: Gesundheitskosten ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Gesundheitsausgaben ; Reform ; Kostendämpfung
    Abstract: Health spending continues to rise inexorably, growing faster than the economy in most OECD countries. Most of this spending comes from the public purse. Given the recent economic downturn, countries are looking for ways to improve the efficiency of health spending. This publication examines current efforts to improve health care efficiency, including tools that show promise in helping health systems provide the best care for their money, such as pay for performance, co-ordination of care, health technology assessment and clinical guidelines, pharmaceutical re-imbursement and risk-sharing agreements, and information and communication technology.
    DOI: 10.1787/9789264088818-en
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  • 22
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    Taxation, Innovation and the Environment (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264087637
    Language: English
    Pages: Online-Ressource (252 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment; (Chinese version)
    Parallel Title: Parallelausg. La fiscalité, l'innovation et l'environnement
    Parallel Title: Parallelausg. Taxation, Innovation and the Environment: (Chinese version)
    Parallel Title: Erscheint auch als Taxation, innovation and the environment
    RVK:
    QT 200
    Keywords: Ökosteuer ; Treibhausgas-Emissionen ; Emissionshandel ; OECD-Staaten ; Environment ; Taxation ; Umweltabgabe ; Umweltschutz ; Innovation ; Umweltpolitik ; Umweltsteuer ; Innovationsförderung ; Internationaler Vergleich
    Abstract: Solving the world’s environmental problems could take a significant toll on economic growth if only today’s technologies are available. We know that innovation – the creation and adoption of new cleaner technologies and know-how – provides a means to achieve local and global environmental goals at significantly lower costs. Innovation is also a major driver of economic growth. OECD governments are increasingly using environmentally related taxes because they are typically one of the most effective policy tools available. Exploring the relationship between environmentally related taxation and innovation is critical to understanding the full impacts of this policy instrument as well as one potential facet of “green growth.” By putting a price on pollution, do environmentally related taxes spur innovation? What types of innovation result? Does the design of the tax play a critical role? What is the effect of this innovation? In analysing these questions, this report draws on case studies that cover Japan, Korea, Spain, Sweden, Switzerland, the United Kingdom, Israel and others. It covers a wide set of environmental issues and technologies, as well as the economic and policy contexts. The research methods range from econometric analysis to interviews with business owners and executives. The report also explores the use of environmentally related taxes in OECD countries and outlines considerations for policymakers when implementing these taxes. Green growth policies can stimulate economic growth while preventing environmental degradation, biodiversity loss and unsustainable natural resource use. The results from this publication will contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth.
    DOI: 10.1787/9789264087637-en
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  • 23
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    Measuring Innovation : A New Perspective (2010)
    Paris : OECD Publishing
    Details
    ISBN: 9789264059474
    Language: English
    Pages: Online-Ressource (128 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Mesurer l'innovation ; Un nouveau regard
    Parallel Title: Erscheint auch als Measuring innovation
    DDC: 338.064
    RVK:
    QP 210
    Keywords: Innovation ; Innovationsmanagement ; Education ; Agriculture and Food ; Environment ; Social Issues/Migration/Health ; Science and Technology ; Industry and Services ; OECD*Innovation*Messverfahren*Indikator*Forschungsbericht*Globalisierung*Bildungsabschluss*Mobilität*Bildungspolitik*Neue Technologien*Kooperation*Regierung*Interdisziplinarität*öffentliche Trägerschaft*Private Trägerschaft*Welt*Europa*Asien*Australien*Afrika*Nordamerika*Südamerika ; Electronic books ; OECD ; Innovation ; Unternehmen ; Innovationsmanagement
    Abstract: Measuring Innovation: A New Perspective presents new measures and new ways of looking at traditional indicators. It builds on 50 years of indicator development by OECD and goes beyond R&D to describe the broader context in which innovation occurs. It includes some experimental indicators that provide insight into new areas of policy interest. It highlights measurement gaps and proposes directions for advancing the measurement agenda. This publication begins by describing innovation today. It looks at what is driving innovation in firms, and how the scientific and research landscape is being reconfigured by convergence, interdisciplinarity and the new geography of innovation hot spots. It presents broader measures of innovation, for example using new indicators of investment in intangible assets and trademarks. Human capital is the basic input of innovation, and a series of indicators looks at how well education systems are contributing to the knowledge and research bases. Further series examine how firms transform skills and knowledge, and shed light on the different roles of public and private investment in fostering innovation and reaping its rewards, with concrete examples from major global challenges such as health and climate change. Measuring Innovation is a major step towards evidence-based innovation policy making. It complements traditional “positioning”-type indicators with ones that show how innovation is, or could be, linked to policy. It also recognises that much more remains to be done, and points to the measurement challenges statisticians, researchers and policy makers alike need to address.
    DOI: 10.1787/9789264059474-en
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  • 24
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    OECD Reviews of Regional Innovation: 15 Mexican States 2009 (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264060135
    Language: English
    Pages: Online-Ressource (418 p.) , ill.
    Series Statement: OECD Reviews of Regional Innovation
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Estudios de la OCDE de Innovación Regional; 15 estados mexicanos
    Parallel Title: Erscheint auch als 15 Mexican states
    RVK:
    QG 630
    Keywords: Regionalökonomik ; Regionales Cluster ; Technologiepolitik ; Mexiko ; Governance ; Urban, Rural and Regional Development ; Science and Technology ; Industry and Services ; Mexico ; Mexiko ; Regionale Wirtschaftsentwicklung ; Technische Innovation
    Abstract: Despite macro-economic stability in recent years, Mexico still suffers from stagnant productivity growth. Mexico’s long-term competitiveness in a global context will require greater public and private action to spur innovation and economic growth in regions throughout the country. This report reviews how both national and state policies in Mexico can better support regional innovation systems and includes profiles of 15 states.
    DOI: 10.1787/9789264060135-en
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  • 25
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    OECD Reviews of Regional Innovation: Piedmont, Italy 2009 (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264039162
    Language: English
    Pages: Online-Ressource (250 p.) , ill.
    Series Statement: OECD Reviews of Regional Innovation
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Piedmont, Italy
    RVK:
    QG 510
    RVK:
    QR 000
    RVK:
    QY 000
    Keywords: Technologiepolitik ; Regionalpolitik ; Piemont ; Governance ; Urban, Rural and Regional Development ; Science and Technology ; Industry and Services ; Italy ; Piemont ; Innovationsförderung ; Regionale Wirtschaftsförderung
    Abstract: Piedmont is one of the top ten manufacturing regions in Europe and enjoys the highest levels of business investment in R&D in Italy. Birthplace of the most famous Italian automotive company - Fiat – and home to many heavy engineering and manufacturing firms, the region has long been a central part of the national industrial core. Yet since the early 1970s, the fragility of Piedmont's production system has slowly became evident. This report reviews how Piedmont’s new regional strategy supports innovation and how its efforts can be improved.
    DOI: 10.1787/9789264039162-en
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  • 26
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    The Bioeconomy to 2030 : Designing a Policy Agenda (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264056886
    Language: English
    Pages: Online-Ressource (323 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. La bioéconomie à l'horizon 2030 ; Quel programme d'action ?
    Parallel Title: Erscheint auch als The bioeconomy to 2030
    RVK:
    QR 525
    Keywords: Biotechnologie ; Gentechnisch erzeugtes Produkt ; Biotechnologie-Industrie ; Politik ; Industriepolitik ; Technologiepolitik ; Science and Technology ; Economics ; Biowissenschaften ; Industriepolitik
    Abstract: The biological sciences are adding value to a host of products and services, producing what some have labelled the “bioeconomy” and offering the potential to make major socio-economic contributions in OECD countries. Using quantitative analyses of data on development pipelines and R&D expenditures from private and public databases, this book estimates biotechnological developments to 2015. Moving to a broader institutional view, it also looks at the roles of R&D funding, human resources, intellectual property, and regulation in the bioeconomy, as well as at possible developments that could influence emerging business models to create scenarios to 2030. These scenarios are included to stimulate reflection on the interplay between policy choices and technological advances in shaping the bioeconomy. Finally, the book explores policy options to support the social, environmental and economic benefits of a bioeconomy.
    DOI: 10.1787/9789264056886-en
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  • 27
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    Pharmacogenetics: Opportunities and Challenges for Health Innovation (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264076808
    Language: English
    Pages: Online-Ressource (132 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Pharmacogenetics
    RVK:
    QX 740
    Keywords: Pharmakologie ; Gesundheitsökonomik ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Pharmakogenetik ; Innovation ; Gesundheitspolitik
    Abstract: Pharmacogenetics helps us understand the relationship between an individual’s genetic make-up and the way medicines work for each person. This book reviews the use of pharmacogenetics across all stages of the health innovation cycle from research through to uptake by doctors and patients. It focuses on how to optimise the use of pharmacogenetics to deliver effective innovations for public health, and design policies that enhance their economic and social benefits. The book argues for large-scale studies to validate the biomarkers that underpin pharmacogenetics and policies to share the cost and risk of using pharmacogenetics to improve the use of existing medicines. Governments and others need to align regulatory, reimbursement and other incentives and work with industry to measure better the impacts of pharmacogenetics. Health systems need to take positive steps to adapt to the use of pharmacogenetics and ensure that health professionals receive adequate training.
    DOI: 10.1787/9789264076808-en
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  • 28
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    Innovation in the Software Sector (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264076761
    Language: English
    Pages: Online-Ressource (188 p.)
    Series Statement: OECD innovation strategy
    Parallel Title: Druckausg.
    Parallel Title: Druckausg. Lippoldt, Douglas Innovation in the software sector
    RVK:
    QR 770
    Keywords: Softwareindustrie ; Innovationsmanagement ; Welt ; Science and Technology ; Softwareindustrie ; Forschung und Entwicklung ; Softwareproduktion ; Softwaremarkt
    Abstract: This book throws a spotlight on innovation across the software universe, setting out key issues and highlighting policy perspectives. It spans research and development, invention, production, distribution and use of software in the market. It also covers core innovation themes from a user perspective - including security and privacy, mobility, interoperability, accessibility and reliability.
    Note: Franz. Ausg. u.d.T.: L'innovation dans le secteur des logiciels
    DOI: 10.1787/9789264076761-en
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  • 29
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    Clusters, Innovation and Entrepreneurship (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264044326
    Language: English
    Pages: Online-Ressource (234 p.) , ill.
    Series Statement: Local Economic and Employment Development (LEED)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Pôles de compétitivité, innovation et entrepreneuriat
    Parallel Title: Erscheint auch als Clusters, innovation and entrepreneurship
    RVK:
    QG 000
    Keywords: Regionales Cluster ; Innovation ; Entrepreneurship ; OECD-Staaten ; Employment ; Science and Technology ; Industry and Services ; Cluster ; Innovation ; Entrepreneurship
    Abstract: This publication explores the success of major innovation and entrepreneurship clusters in OECD countries, the challenges they now face in sustaining their positions and the lessons for other places seeking to build successful clusters. What are the key factors for cluster success? What problems are emerging on the horizon? Which is the appropriate role of the public sector in supporting the expansion of clusters and overcoming the obstacles? The book addresses these and other issues, analysing seven internationally reputed clusters in depth: Grenoble in France, Vienna in Austria, Waterloo in Canada, Dunedin in New Zealand, Medicon Valley in Scandinavia, Oxfordshire in the United Kingdom, and Madison, Wisconsin, in the United States. For each cluster, it looks at the factors that have contributed to its growth, the impact of the cluster on local entrepreneurship performance, and the challenges faced for further expansion. It also puts forward a set of policy recommendations geared to the broader context of cluster development. This publication is essential reading for policy makers, practitioners and academics wishing to obtain good practices in cluster development and guidance on how to enhance the economic impact of clusters.
    DOI: 10.1787/9789264044326-en
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  • 30
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    Piracy of Digital Content (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264065437
    Language: English
    Pages: Online-Ressource (134 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Stryszowski, Piotr Piracy of digital content
    RVK:
    QR 360
    Keywords: Urheberrechtsverletzung ; Science and Technology ; Internet ; Kulturgut ; Produktpiraterie
    Abstract: This book studies digital piracy - the infringement of copyrighted content (such as music, films, software, broadcasting, books, etc.) - where the end product does not involve the use of hard media, such as CDs and DVDs. It presents the unique economic properties of markets for pirated digital products, where the existence of a large number of suppliers willing to provide pirated content at virtually no cost poses new and difficult challenges to copyright owners and policy makers in combating that piracy. These economic features, together with rapid technological developments, create special and unique problems to policy makers and the large number of actors involved in different jurisdictions. This book also provides an illustrative, in-depth case study of the sports rights owners sector, highlighting how it is affected by digital piracy.
    DOI: 10.1787/9789264065437-en
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  • 31
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    Building Transparent Tax Compliance by Banks (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264067851
    Language: English
    Pages: Online-Ressource (136 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Building transparent tax compliance by banks
    RVK:
    QL 410
    Keywords: Steuermoral ; Bank ; OECD-Staaten ; Taxation ; OECD ; Steuerplanung ; Kreditwesen ; Governance ; Steuervermeidung ; Bank ; Risikomanagement
    Abstract: This book analyses the role banks play in the provision of aggressive tax planning arrangements. It examines the nature of banking, the complex structured financing transactions developed by banks and how they are then used by both banks and their clients. It also explores the internal governance processes that banks use to manage tax risk and the prevention, detection and response strategies applied by different revenue bodies in responding to the challenges that banks pose. The book makes a number of recommendations for revenue bodies and identifies best practices for consideration by banks.
    DOI: 10.1787/9789264067851-en
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  • 32
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    Engaging with High Net Worth Individuals on Tax Compliance (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264068872
    Language: English
    Pages: Online-Ressource (110 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Engaging with high net worth individuals on tax compliance
    RVK:
    QL 410
    Keywords: Finanzverwaltung ; Steuermoral ; OECD-Staaten ; Taxation ; Reichtum ; Individuum ; Steuermoral ; Steuerpolitik
    Abstract: High Net Worth Individuals (HNWIs) pose significant challenges to tax administrations due to the complexity of their affairs, their revenue contribution, the opportunity for aggressive tax planning, and the impact of their compliance behaviour on the integrity of the tax system. This publication examines in detail this taxpayer segment, describes their usage of aggressive tax planning schemes and proposes prevention, detection and response strategies that tax administrations can use to respond to these challenges. It also addresses aspects of voluntary disclosure initiatives for past non-compliance that may be particularly pertinent in the current environment. The publication outlines a number of innovative approaches to enable governments to better manage the risks involved with marketed tax schemes and tailor-made arrangements. To improve compliance, tax administrations could consider changing the structure of their operations to focus resources effectively, for example, through the creation of a dedicated HNWI unit. Other recommendations include creating the appropriate legal framework, exploring forms of co-operative compliance and engaging more in international co-operation, at both the strategic and operational level.
    DOI: 10.1787/9789264068872-en
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  • 33
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    Innovation and Growth : Chasing a Moving Frontier (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264073975
    Language: English
    Pages: Online-Ressource (266 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Innovation and growth
    RVK:
    QR 000
    Keywords: Innovation ; Technischer Fortschritt ; Wirtschaftswachstum ; OECD-Staaten ; BRICS-Staaten ; Forschung ; Entwicklung ; Innovation ; Wirtschaftswachstum ; Nachhaltigkeit ; Science and Technology ; Economics ; Aufsatzsammlung ; OECD ; Entwicklungsländer ; Innovation ; Technischer Fortschritt
    Abstract: Innovation is crucial to long-term economic growth, even more so in the aftermath of the financial and economic crisis. In this volume, the OECD and the World Bank jointly take stock of how globalisation is posing new challenges for innovation and growth in both developed and developing countries, and how countries are coping with them. The authors discuss options for policy initiatives that can foster technological innovation in the pursuit of faster and sustainable growth. The various chapters highlight how the emergence of an integrated global market affects the impact of national innovation policy. What seemed like effective innovation strategies (e.g. policies designed to strengthen the R&D capacity of domestic firms) are no longer sufficient for effective catch-up. The more open and global nature of innovation makes innovation policies more difficult to design and implement at the national scale alone. These challenges are further complicated by new phenomena, such as global value chains and the fragmentation of production, the growing role of global corporations, and the ICT revolution. Where and why a global corporation chooses to anchor its production affects the playing field for OECD and developing economies alike. Selected as a 2009 Notable Document by the American Library Association Government Documents Round Table.
    DOI: 10.1787/9789264073975-en
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  • 34
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    Internet Access for Development (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264056312
    Language: English
    Pages: Online-Ressource (110 p.)
    Series Statement: The Development Dimension
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Internet access for development
    RVK:
    QR 760
    Keywords: Informationstechnik ; Internet ; Welt ; Entwicklungsländer ; Governance ; Development ; Science and Technology ; Entwicklungsländer ; Telekommunikationsnetz ; Internet ; Entwicklungszusammenarbeit ; Kohärenz ; OECD ; Telekommunikationsmarkt ; Wirtschaftsentwicklung
    Abstract: The Internet has been remarkably successful in developing greater opportunities for communication access - and economic growth and social development - for the first billion users. The majority of the next several billion users will be mainly from developing countries and will connect to the Internet principally via wireless networks. But there are substantial discrepancies in access to ICTs between developed and developing countries and also within countries, depending on factors such as gender, rural coverage, skills and educational levels. This book examines how the market for internet traffic exchange has evolved and explores the coherence of policies pursued by developed and developing countries. It notes the increasing innovation occurring in a number of developing countries with competitive markets and discusses how liberalisation has helped to expand of access networks and make ICT services increasingly affordable and available to the poor. The report also highlights the employment, micro-entrepreneurial and social development opportunities which have emerged as access levels have risen among low-income users. The study notes that gateway service monopolies - still in 70 countries - raise the prices for accessing international capacity and reduce the affordability of Internet access to business and end users.
    DOI: 10.1787/9789264056312-en
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  • 35
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    Taxation of SMEs : Key Issues and Policy Considerations (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264024748
    Language: English
    Pages: Online-Ressource (147 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.18
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Taxation of SMEs
    RVK:
    QL 641
    RVK:
    PP 8080
    Keywords: KMU ; Unternehmensbesteuerung ; OECD-Staaten ; Taxation ; Steuerrecht ; Klein- und Mittelbetrieb ; OECD
    Abstract: This report covers a broad range of SME taxation issues, including possible effects of taxation on the creation and growth of SMEs, and considerations arising from a relatively high compliance burden. Differing income tax and social security contribution burdens of unincorporated and incorporated SMEs are considered in detail, with analysis of average statutory tax rates carried out to investigate possible tax distortions to business creation and business structure decisions of a single worker/owner of an SME. Various arguments are presented for and against the targeting of tax incentives at SMEs. Country examples of SME tax incentives and compliance cost reduction measures are provided in the report.
    DOI: 10.1787/9789264024748-en
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  • 36
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    Innovation in Firms : A Microeconomic Perspective (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264056213
    Language: English
    Pages: Online-Ressource (224 p.) , ill.
    Series Statement: OECD innovation strategy
    Parallel Title: Druckausg.
    Parallel Title: Druckausg. Innovation in firms
    RVK:
    QP 210
    Keywords: Innovationsmanagement ; Innovation ; Mikrodaten ; OECD-Staaten ; Creative ability in business ; Technological innovations Economic aspects ; Science and Technology ; Unternehmen ; Innovation ; Internationaler Vergleich ; Datenanalyse
    Abstract: Innovation has become a key factor for economic growth, but how does the process take place at the level of individual firms? This book presents the main results of the OECD Innovation Microdata Project -- the first large-scale effort to exploit firm-level data from innovation surveys across 20 countries in an internationally harmonised way, with a view to addressing common analytical questions. Through the use of common indicators and econometric modeling, this analytical report presents a broad overview of how firms innovate in different countries, highlights some of the limitations of current innovation surveys, and identifies directions for future research.
    DOI: 10.1787/9789264056213-en
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  • 37
    Online Resource
    Online Resource
    OECD Patent Statistics Manual (2009)
    Paris : OECD Publishing
    Details
    ISBN: 9789264056442
    Language: English
    Pages: Online-Ressource (158 p.) , ill.
    Parallel Title: Parallelausg. Manuel de l'OCDE sur les statistiques des brevets
    Parallel Title: Parallelausg. Manual de estadísticas de patentes de la OCDE
    Parallel Title: Erscheint auch als OECD OECD patent statistics manual
    RVK:
    QP 215
    RVK:
    QR 360
    Keywords: Patent ; Datenerhebung ; OECD-Staaten ; Science and Technology ; Economics ; Anleitung ; Patent ; Statistik
    Abstract: This 2009 edition of the OECD Patent Statistics Manual takes stock of the recent developments in the field. It provides guiding principles for the use of patent data in the context of S&T measurement, and recommendations for the compilation and interpretation of patent indicators in this context. It aims to show what patent statistics can and cannot be used for, and how to count patents in order to maximise information on S&T activities while minimising statistical noise and biases. Finally, it describes how patent data can be used in the analysis of a wide array of topics related to technical change and patenting activity including industry-science linkages, patenting strategies by companies, internationalisation of research, and indicators on the value of patents.
    DOI: 10.1787/9789264056442-en
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  • 38
    Online Resource
    Online Resource
    Open Innovation in Global Networks (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264047693
    Language: English
    Pages: Online-Ressource (128 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Open innovation in global networks
    DDC: 338.064
    RVK:
    QP 210
    Keywords: Innovationsmanagement ; Globalisierung ; OECD-Staaten ; Industrial management ; Technological innovations Economic aspects ; Science and Technology ; Industry and Services ; OECD ; Globalisierung ; Innovationsmanagement ; Corporate Network ; Innovation
    Abstract: To match the global demand and supply of innovation, businesses increasingly internationalise their innovation activities while opening their innovation process by collaborating with external partners (e.g., suppliers, customers, universities). This book examines what drives these global innovation networks across different industries, how they are related to companies' overall strategies, whether they are accessible for small and medium-sized enterprises (SMEs) and what the consequences are.
    DOI: 10.1787/9789264047693-en
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  • 39
    Online Resource
    Online Resource
    OECD e-Government Studies: Belgium 2008 (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264055810
    Language: English
    Pages: Online-Ressource (250 p.) , ill.
    Series Statement: OECD e-Government Studies
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Carpenter, Gwendolyn Belgium
    RVK:
    QX 810
    RVK:
    DV 2045
    Keywords: E-Government ; Belgien ; Governance ; Science and Technology ; Belgium ; Belgien ; E-Government
    Abstract: Belgian citizens want the look and feel of a single public sector entity and the provision of integrated e-government services customised to their needs rather than to have to understand the complex division of governmental responsibilities. Belgium already has internationally recognised examples to show: most importantly the transformation of the social sector administration through e-governance tools, and more recently the link of e-government services to administrative-burden reduction. Future transformation will be enabled by the common electronic identity card (eID) that has been adopted by all governments. This report shows that the development and provision of the next generation of user-focused services will require the maximisation of synergies between the federal, regional and community governments and local authorities in Belgium.
    DOI: 10.1787/9789264055810-en
    URL: Volltext
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  • 40
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    Online Resource
    The Internationalisation of Business R&D : Evidence, Impacts and Implications (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264044050
    Language: English
    Pages: Online-Ressource (108 p.)
    Parallel Title: Erscheint auch als The internationalisation of business R&D
    RVK:
    QM 355
    RVK:
    QP 210
    Keywords: OECD ; Forschung ; Multinationales Unternehmen ; Auslandsinvestition ; OECD-Staaten ; Mitgliedsstaaten ; Innovationsförderung ; Globalisierung ; Science and Technology ; Konferenzschrift ; Unternehmen ; Forschung und Entwicklung ; Offshoring ; Internationalisierung
    Abstract: Globalisation is quickly reshaping the international economic landscape, resulting in an increasing global supply of science and technology (S&T) resources and capabilities. This book analyses trends in the offshoring of R&D, examines its drivers and motivations, and identifies implications for innovation policy. It examines the internationalisation of R&D through foreign direct investment (FDI) by multinational enterprises (MNEs), which account for the bulk of business R&D in the OECD area. It also discusses complementary aspects of the global innovation landscape, such as the internationalisation of science, the growing importance of international technology co-operation and the growing international mobility of researchers.
    DOI: 10.1787/9789264044050-en
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  • 41
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    Online Resource
    Study into the Role of Tax Intermediaries (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264041813
    Language: English
    Pages: Online-Ressource (90 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Study into the role of tax intermediaries
    RVK:
    QL 410
    RVK:
    QL 800
    Keywords: Steuerplanung ; Steuerberatung ; Finanzverwaltung ; Tax administration and procedure ; Tax consultants ; Taxation ; Finanzbehörde ; Risikomanagement ; Unternehmen ; Steuerplanung ; Steuerberatung
    Abstract: This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements”. In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue bodies.
    DOI: 10.1787/9789264041813-en
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  • 42
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    Online Resource
    OECD Reviews of Regional Innovation, North of England, United Kingdom 2008 (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264048942
    Language: English
    Pages: Online-Ressource (248 p.) , ill.
    Series Statement: OECD Reviews of Regional Innovation
    Parallel Title: Erscheint auch als North of England, UK
    DDC: 338.0640942
    RVK:
    QG 410
    RVK:
    QR 000
    RVK:
    QY 000
    Keywords: Technologiepolitik ; Regionalpolitik ; England (Nord) ; Governance ; Urban, Rural and Regional Development ; Science and Technology ; Industry and Services ; United Kingdom ; England Nord ; Innovationsförderung
    Abstract: With 14.5 million inhabitants and an economy worth over EUR 290 billion, the North of England is larger than many European countries. At the heart of the industrial revolution, the region has been a historic centre for world-changing innovation in transport, computing and in vitro fertilisation. Yet, in the wake of massive losses in manufacturing employment over the past few decades, the region is having to adapt in order to catch up to more prosperous regions in the UK and remain competitive globally. Like many regions around the OECD, the North of England is seeking to support economic development through innovation, with strategies that build on the region's heritage while also looking to develop new strengths. This report reviews how both national policy and regional strategies support innovation in the North and how these efforts could be improved. It will be of interest to policy makers, firms and others active in promoting innovation and regional economic development.
    DOI: 10.1787/9789264048942-en
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  • 43
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    Environmental Policy, Technological Innovation and Patents (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264046825
    Language: English
    Pages: Online-Ressource (180 p.) , ill.
    Series Statement: OECD Studies on Environmental Innovation
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Politique environnementale, innovation technologique et dépôts de brevets
    Parallel Title: Erscheint auch als Environmental policy, technological innovation and patents
    RVK:
    QT 200
    Keywords: Umweltpolitik ; Technischer Fortschritt ; Patent ; Treibhausgas-Emissionen ; Kraftfahrzeug ; Papierindustrie ; Wasseraufbereitung ; Erneuerbare Energie ; Environmental policy Economic aspects ; Technological innovations Environmental aspects ; Technological innovations Patents ; Environment ; Science and Technology ; Umweltpolitik ; Umwelttechnik ; Technische Innovation ; Patentdokumentation
    Abstract: This report presents three case studies to illustrate the relationship between environmental policy and technological innovation. The case studies cover abatement technologies for wastewater effluent from pulp production, abatement of motor vehicle emissions, and development of renewable energy technologies. On the basis of patent data, the nature, extent, and causes of innovation in each of these areas have been explored. While a particular focus has been placed on the role of environmental policy in bringing about the innovation documented, it is recognised that other factors play a key role in inducing innovation that has positive environmental implications.
    DOI: 10.1787/9789264046825-en
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  • 44
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    The Global Competition for Talent : Mobility of the Highly Skilled (2008)
    Paris : OECD Publishing
    Details
    ISBN: 9789264047754
    Language: English
    Pages: Online-Ressource (165 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Attirer les talents ; Les travailleurs hautement qualifiés au cœur de la concurrence internationale
    Parallel Title: Parallelausg. La competición global por el talento ; Movilidad de los trabajadores altamente cualificados
    Parallel Title: Erscheint auch als The global competition for talent
    DDC: 658.3131
    RVK:
    DI 1000
    RVK:
    DV 3000
    RVK:
    MS 6960
    RVK:
    QV 230
    Keywords: Brain Drain ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Science and Technology ; Electronic books ; OECD ; Fachkraft ; Internationale Mobilität
    Abstract: This publication discusses the dimensions, significance, and policy implications of international flows of human resources in science and technology. The international mobility of highly skilled workers is increasing in scale and complexity as more economies participate in R&D and innovation activity. Mobile talent diffuses knowledge both directly and indirectly across borders. This can boost global innovation performance, with benefits accruing to both sending and receiving countries. It is clear that mobility is leading to an increasing level of labour-market internationalisation and integration, and competition for talent is now influencing innovation policy initiatives across the globe. Most countries offer a range of policies focused on assisting and encouraging mobility, although few have a specific and coherent mobility strategy. Many nations aim to attract the same pool of highly skilled talent; thus, relying on international flows to fill existing or future gaps in supply may entail risks. Addressing shortcomings in national policies that may limit domestic supply of skilled workers, and ensuring that the wider environment for innovation and scientific endeavour is sound, are key policy challenges for countries.
    DOI: 10.1787/9789264047754-en
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  • 45
    Online Resource
    Online Resource
    Encouraging Savings through Tax-Preferred Accounts (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264031364
    Language: English
    Pages: Online-Ressource (126 p.)
    Series Statement: OECD Tax Policy Studies no.15
    Parallel Title: Druckausg.
    Parallel Title: Druckausg. Maffini, Giorgia Encouraging savings through tax-preferred accounts
    RVK:
    QK 620
    Keywords: Sparförderung ; Steuervergünstigung ; OECD-Staaten ; Savings accounts Government policy ; Taxation ; Sparquote ; Erhöhung ; Anreizsystem ; Steuervergünstigung
    Abstract: To boost their domestic saving rate, many OECD countries have introduced savings accounts that offer tax advantages, called tax-preferred savings accounts. This report describes and analyses various tax-preferred savings accounts, excluding pension-related accounts, in a cross-section of 11 OECD countries. Based on a comparison of results, the report then answers the following questions: (1) which income groups benefit the most from these accounts; (2) to what extent do these accounts generate additional savings; and (3) how much tax revenue is foregone due to these accounts.Based on the findings, the report also suggests measures on how to improve the effectiveness of tax-preferred savings accounts.
    Note: Franz. Ausg. u.d.T.: Encourager l'épargne grâce à des comptes à régime fiscal préférentiel
    DOI: 10.1787/9789264031364-en
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  • 46
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    Tax Effects on Foreign Direct Investment : Recent Evidence and Policy Analysis (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264038387
    Language: English
    Pages: Online-Ressource (188 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.17
    Parallel Title: Erscheint auch als Tax effects on foreign direct investment
    RVK:
    QL 612
    RVK:
    QM 355
    Keywords: Auslandsinvestition ; Steuerpolitik ; Steuerwirkung ; OECD-Staaten ; Taxation ; Direktinvestition ; Multinationales Unternehmen ; Steuer ; Steuerbelastung ; Unternehmenspolitik
    Abstract: Reports the results of a project examining taxation and foreign direct investment (FDI), with a focus on three areas. Recent empirical studies and models are first reviewed, with the aim of better understanding what factors explain differences in the responsiveness of FDI to taxation, in different country and industry contexts. Second, the publication reports an exchange of views on considerations that are balanced by tax policy makers in the design of rules governing the taxation of inbound and outbound FDI, including increasing pressure to provide “internationally competitive” tax treatment. Third, the publication presents findings from a new framework developed for the project to analyse the implications of tax-planning by multinationals in reducing effective tax rates on cross-border investment. The findings highlight the need to address tax-planning when attempting to measure the “true” tax burden on FDI.
    DOI: 10.1787/9789264038387-en
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  • 47
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    Fundamental Reform of Corporate Income Tax (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264038127
    Language: English
    Pages: Online-Ressource (131 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.16
    Parallel Title: Erscheint auch als Fundamental reform of corporate income tax
    RVK:
    QL 612
    Keywords: Körperschaftsteuer ; Steuerreform ; OECD-Staaten ; Taxation ; OECD ; Unternehmen ; Steuerrecht ; Körperschaftsteuerreform
    Abstract: Policy makers in OECD countries are concerned about whether they can maintain their current levels of corporate income tax revenues and how they can create an attractive investment climate for domestic and foreign investors. This report presents the recent trends in the taxation of corporate income in OECD countries and discusses the main drivers of corporate income tax reform and evaluates the gains of fundamental corporate tax reform. The corporate tax-induced distortions are discussed from a domestic and international tax point of view. This study also considers tax revenue and tax complexity issues. The book also explains a series of alternative systems that might be implemented.
    DOI: 10.1787/9789264038127-en
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  • 48
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    Science, Technology and Innovation Indicators in a Changing World : Responding to Policy Needs (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264039667
    Language: English
    Pages: Online-Ressource (308 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Science, technology and innovation indicators in a changing world
    DDC: 338.926
    RVK:
    AK 26700
    RVK:
    QC 344
    RVK:
    QN 200
    Keywords: Technologiepolitik ; OECD-Staaten ; Science and Technology ; Konferenzschrift ; Wissenschaftspolitik ; Technische Innovation
    Abstract: As the world interconnects, science, technology and innovation policies cannot be seen as standing alone. There is a growing interest from central banks and ministries of finance in improving the understanding of how science, technology and innovation create value in the form of increased productivity and profits, and contribute to the valuation of enterprises, and ultimately stimulate the growth and competitiveness of economies. This conference proceedings of the OECD Blue Sky II Forum describes some of the policy needs, measurement issues, and challenges in describing cross-cutting and emerging topics in science, technology and innovation (STI). It also presents ideas to exploit existing data and develop new frameworks of measurement in order to guide future development of STI indicators at the OECD and beyond.
    DOI: 10.1787/9789264039667-en
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  • 49
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    Integrating Science & Technology into Development Policies : An International Perspective (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264032101
    Language: English
    Pages: Online-Ressource (292 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Workshop on International Science and Technology Co-operation for Sustainable Development (2005) Integrating science and technology into development policies
    RVK:
    QG 700
    Keywords: Technologietransfer ; Wissenstransfer ; Nachhaltige Entwicklung ; OECD-Staaten ; Entwicklungsländer ; Energy ; Environment ; Development ; Science and Technology ; Konferenzschrift ; Entwicklungsländer ; OECD ; Technologietransfer
    Abstract: Science and Technology is a key driver of economic growth, and it may also help provide answers for managing resources and reducing pollution, addressing climate change and preserving biodiversity, as well as reducing disease and safeguarding health and well-being, while maintaining the general quality of life. This publication provides the proceedings of an international workshop, held in South Africa, intended to address how international co-operation in science and technology can further the three inter-related aspects (economic, social and environmental) of the development process. The workshop focused on good practices in international S&T partnerships, specifically in the areas of water and energy.
    DOI: 10.1787/9789264032101-en
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  • 50
    Online Resource
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    OECD e-Government Studies: Hungary 2007 (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264030527
    Language: English
    Pages: Online-Ressource (192 p.) , ill.
    Series Statement: OECD e-Government Studies
    Parallel Title: Erscheint auch als Wang, Yih-Jeou Hungary
    RVK:
    MG 98704
    RVK:
    QQ 000
    Keywords: E-Government ; Ungarn ; Governance ; Science and Technology ; Hungary ; Ungarn ; E-Government
    Abstract: E-Government in Hungary has been driven by the overarching national goal to integrate Hungary in the European Union. Strong political leadership has lead to results in a short space of time, including the online availability of 20 core e-government services benchmarked by the EU, as well as other transactional services. The review draws several important lessons from the Hungarian experience: Hungary has moved forward by adopting international good practices, rather than re-inventing the wheel. In order to continue progress, however, Hungary needs to focus on the bigger picture which means using e-government to improve the efficiency and effectiveness of the public sector, i.e. better government, not more government. This review also identifies the challenges that Hungary will face in order to meet these new objectives.
    DOI: 10.1787/9789264030527-en
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  • 51
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    OECD e-Government Studies: Turkey 2007 (2007)
    Paris : OECD Publishing
    Details
    ISBN: 9789264028456
    Language: English
    Pages: Online-Ressource (168 p.) , ill.
    Series Statement: OECD e-Government Studies
    Parallel Title: Parallelausg. OECD e-Government Studies; Turkey (Turkish version)
    Parallel Title: Parallelausg. OECD e-Government Studies: Turkey (Turkish version)
    Parallel Title: Erscheint auch als Turkey
    RVK:
    DV 2815
    RVK:
    QG 500
    RVK:
    QX 840
    Keywords: E-Government ; Türkei ; Governance ; Science and Technology ; Turkey
    Abstract: Turkey’s e-government efforts received new emphasis in the last three years. The election of a new government brought forward an agenda including public sector modernisation using e-government. Turkey has since made considerable progress with e-government. This review identifies several strategic opportunities. One opportunity is to stimulate the provision of e-services and e-commerce by increasing access to high-speed Internet throughout the country. A second opportunity is to skip the initial stages of e-government applications -- characterised by isolated islands of development -- and instead promote a more “joined up” government. A third opportunity is to use the existing base of 46 million mobile telephones as a communication channel between the government and its citizens. The review also identifies several major challenges. One challenge is bridging the digital divide between urban and rural populations, men and women, and young and old. A second challenge is public sector modernisation in terms of increased transparency and accountability. A third challenge is making sure that investments in e-government are valuable, i.e. that benefits are larger than costs.
    DOI: 10.1787/9789264028456-en
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  • 52
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    Handbook on Hedonic Indexes and Quality Adjustments in Price Indexes : Special Application to Information Technology Products (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264028159
    Language: English
    Pages: Online-Ressource (260 p.)
    Parallel Title: Parallelausg. Manuel des indices hédoniques et des ajustements de qualité dans les indices de prix ; Application particulière aux produits des technologies de l'information et de la communication
    Parallel Title: Parallelausg. Manuel des indices hédoniques et des ajustements de qualité dans les indices de prix : Application particulière aux produits des technologies de l'information et de la communication
    Parallel Title: Erscheint auch als Triplett, Jack Handbook on hedonic indexes and quality adjustments in price indexes
    RVK:
    QH 238
    Keywords: Preisindex ; Indexberechnung ; Science and Technology ; Economics ; Qualität ; Anpassung ; Preisindex ; Produkteigenschaft ; Hedonischer Preisindex ; Preisindex
    Abstract: Price indexes can be constructed using a “hedonic method” that adjusts for changes in the quality of a product by focusing on a set of key product characteristics. This handbook contributes to a better understanding of the merits and shortcomings of conventional and hedonic price indexes and methods, and provides an analytic basis for choosing among them. It sets out “best practice” principles for constructing hedonic indexes and examines criticisms of hedonic indexes. The handbook brings together material that is now scattered in a wide number of places, but goes beyond the economic literature in significant respects. It has been written because there is a widespread view that the principles for conducting hedonic investigations are not readily assembled for statistical agency work, which is the primary audience of this volume.
    DOI: 10.1787/9789264028159-en
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  • 53
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    Fundamental Reform of Personal Income Tax (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264025783
    Language: English
    Pages: Online-Ressource (140 p.)
    Series Statement: OECD Tax Policy Studies no.13
    Parallel Title: Parallelausg. Refonte de l'imposition des revenus des personnes physiques
    Parallel Title: Erscheint auch als Fundamental reform of personal income tax
    DDC: 332.24215
    RVK:
    QL 611
    Keywords: Einkommensteuer ; Steuerreform ; OECD-Staaten ; Taxation ; OECD ; Einkommensteuerreform ; OECD ; Einkommensteuerreform
    Abstract: In a drive to encourage risk-taking, entrepreneurship and competitive fiscal advantage, many OECD countries have reformed their personal income tax system fundamentally over the last two decades, generally in ways that can be characterised as rate reducing and base broadening. This comprehensive study examines the general trends in the taxation of capital and wage income, and the most significant changes that have taken place. It looks closely at the main drivers of reform, the trade-offs between policy objectives, the guidelines, objectives and design features of tax reforms and why fundamental reform of personal income tax systems has been so high on the agenda. The principal systems of taxes on personal capital income and wage income - comprehensive, dual and flat – are thoroughly examined and evaluated in the OECD countries that have adopted these different systems or a mix thereof. They are each assessed in terms of the fundamental principles of sound tax policy: simplification, efficiency, equity, tax compliance and tax revenue, and their main advantages and disadvantages are discussed.
    DOI: 10.1787/9789264025783-en
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  • 54
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    Innovation in Energy Technology : Comparing National Innovation Systems at the Sectoral Level (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264014084
    Language: English
    Pages: Online-Ressource (326 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Innovation in energy technology
    RVK:
    QR 536
    RVK:
    QR 530
    Keywords: Energietechnik ; Innovation ; Technologiepolitik ; OECD-Staaten ; Energy ; Science and Technology ; OECD ; Brennstoffzelle ; Energiepolitik ; Energietechnik ; Innovationsförderung ; Wasserstoffenergietechnik ; Technologiepolitik
    Abstract: This report reviews efforts under way in a number of OECD countries to advance innovation in energy technology, with a particular focus on hydrogen fuel cells. It compares energy innovation systems in Canada, France, Germany, Italy, Japan, Korea, Norway, the United Kingdom and United States to identify the roles of government, industry, universities and other public research organisations in the innovation process. It also examines the policies governments are implementing to finance needed research and development and to stimulate market demand for innovative energy technologies.
    DOI: 10.1787/9789264014084-en
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  • 55
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    The Political Economy of Environmentally Related Taxes (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264025530
    Language: English
    Pages: Online-Ressource (199 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. L'économie politique des taxes liées à l'environnement
    Parallel Title: Erscheint auch als The political economy of environmentally related taxes
    DDC: 336.201
    RVK:
    QT 200
    Keywords: Umweltpolitik ; Ökosteuer ; Wirkungsanalyse ; OECD-Staaten ; Environment ; Taxation ; OECD ; Mitgliedsstaaten ; Umweltsteuer ; Umweltpolitik
    Abstract: Based on experience in OECD countries, this book provides a comprehensive discussion of the effectiveness of environmentally related taxes, of recent research on the environmental and economic impacts of applying them, an on their potential for wider use. In particular, it looks at how to overcome obstacles to their implementation. It also discusses the environmental and economic effects of combining such taxes with other instruments for environmetal policy.
    DOI: 10.1787/9789264025530-en
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    Taxation of Capital Gains of Individuals : Policy Considerations and Approaches (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264029507
    Language: English
    Pages: Online-Ressource (168 p.)
    Series Statement: OECD Tax Policy Studies no.14
    Parallel Title: Parallelausg. L'imposition des gains en capital des personnes physiques ; Enjeux et méthodes
    Parallel Title: Erscheint auch als Taxation of capital gains of individuals
    RVK:
    QL 550
    RVK:
    QL 611
    RVK:
    PP 6620
    Keywords: Wertzuwachssteuer ; OECD-Staaten ; Taxation ; OECD ; Steuerpolitik ; Kapitalertragsteuer
    Abstract: This book investigates policy considerations in the taxation of capital gains of individuals and design features of capital gains tax systems. Perspectives on these are reported for 20 OECD countries. Descriptive information on aspects of capital tax rules for gains on domestic assets of resident investors are presented in summary tables covering all OECD countries.
    DOI: 10.1787/9789264029507-en
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  • 57
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    Liberalisation and Universal Access to Basic Services : Telecommunications, Water and Sanitation, Financial Services, and Electricity (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264028685
    Language: English
    Pages: Online-Ressource (276 p.) , ill.
    Series Statement: OECD Trade Policy Studies
    Parallel Title: Erscheint auch als Liberalisation and universal access to basic services
    DDC: 354.728
    RVK:
    QG 020
    RVK:
    QR 600
    RVK:
    QR 420
    Keywords: Telekommunikation ; Wasserversorgung ; Finanzdienstleistung ; Elektrizitätswirtschaft ; Deregulierung ; Entwicklungsländer ; Science and Technology ; Trade ; Industry and Services ; Konferenzschrift 2005 ; Entwicklungsländer ; Elektrizität ; Sanitäranlage ; Telekommunikation ; Wasserversorgung ; Liberalisierung ; Zugang ; Finanzdienstleistung ; Entwicklungsländer ; Öffentliche Aufgaben ; Deregulierung ; Daseinsvorsorge ; Schwellenländer ; Öffentliche Dienstleistung ; Liberalisierung ; Daseinsvorsorge
    Abstract: Building on a recent groundbreaking OECD/World Bank seminar, this volume explores whether and how trade liberalisation can contribute to achieving universal service goals and the types of complementary policies required. It focuses on experiences in four sectors - telecommunications, water and sanitation, financial services, and electricity. The unique multi-sector perspective taken in this book, together with the national case studies, yield insights which can help countries promote their universal access goals. A horizontal assessment also helps determine how far the current services negotiations in the WTO, under the General Agreement on Trade in Services, can aid the attainment of universal service goals.
    DOI: 10.1787/9789264028685-en
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    The Taxation of Employee Stock Options (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264012493
    Language: English
    Pages: Online-Ressource (170 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.11
    Parallel Title: Parallelausg. La taxation des options de souscription ou d'achat d'actions destinées aux salariés
    Parallel Title: Erscheint auch als The taxation of employee stock options
    DDC: 332.632283
    RVK:
    QL 840
    RVK:
    QK 650
    Keywords: Besteuerungsprinzip ; OECD-Staaten ; Aktienoption ; Employment ; Taxation ; OECD ; Arbeitnehmer ; Steuer ; Kapitalbeteiligung ; Steuersystem ; Aktienoptionsplan
    Abstract: Employee stock option plans have become a common component of remuneration packages in multinational enterprises. This publication presents and examines the many important tax issues that arise for beneficiaries and companies. Focusing first on domestic tax issues, it considers what tax treatment would provide no tax-related incentives for a company to either increase or cut the use of stock options, and would be neutral regarding the choice of either granting stock options or paying ordinary salary. The approach is non-prescriptive and serves to provide a benchmark for policymakers. This is complemented by a survey of taxation of stock options in OECD countries in 2002 that calculates the effective rate of tax and compares it with tax on ordinary salary. Cross-border taxation issues are then discussed. Issues such as the timing of the benefits from stock options, the distinction between employment income and capital gains and the identification of the services to which they relate are relevant to the application of tax treaties, which are based on the OECD Model Tax Convention, and the resulting changes to the Model's Commentary are fully explained. Finally, the effects on transfer pricing are analysed in three circumstances: when an enterprise grants stock options to employees of a subsidiary in another country, when using transfer pricing methods that are affected by remuneration costs, and when employees benefiting from stock options are involved in activities that are the subject of a cost contribution arrangement.
    DOI: 10.1787/9789264012493-en
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  • 59
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    Government R&D Funding and Company Behaviour : Measuring Behavioural Additionality (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264025851
    Language: English
    Pages: Online-Ressource (243 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Government R & D funding and company behaviour
    RVK:
    QP 210
    RVK:
    QR 380
    Keywords: Technologiepolitik ; Forschungsfinanzierung ; OECD-Staaten ; Business Research ; Business Research ; Finance ; Science and Technology ; Forschungsförderung ; Effizienzmessung ; Unternehmen ; Innovation ; Wettbewerbsfähigkeit
    Abstract: How does government funding of corporate R&D affect the behaviour of firms? Ongoing efforts to boost business investment in R&D demand better methods of evaluating the effectiveness of government policy instruments. Efforts to explicitly measure changes in the ways firms conduct R&D as a result of government policy – so-called “behavioural additionality” effects – have remained relatively underdeveloped. This publication explores the emerging concept of behavioural additionality and summarises results of a multinational effort to develop better ways of measuring it. Evaluations should investigate not only how much additional business R&D spending is stimulated by government support or how much additional output is generated as a result, but also how government funding influences the conduct and direction of business R&D.
    DOI: 10.1787/9789264025851-en
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  • 60
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    Infrastructure to 2030 : Telecom, Land Transport, Water and Electricity (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264023994
    Language: English
    Pages: Online-Ressource (250 p.) , ill.
    Parallel Title: Parallelausg. Les infrastructures à l'horizon 2030 ; Télécommunications, transports terrestres, eau et électricité
    Parallel Title: Parallelausg. Les infrastructures à l'horizon 2030 : Télécommunications, transports terrestres, eau et électricité
    Parallel Title: Erscheint auch als Infrastructure to 2030 ; [Vol. 1]: Telecom, land transport, water and electricity
    RVK:
    QD 200
    Keywords: 2004-2030 ; Infrastruktur ; Telekommunikationsnetz ; Elektrizitätswirtschaft ; Verkehrsinfrastruktur ; Wasserversorgung ; OECD-Staaten ; Energy ; Environment ; Science and Technology ; Transport ; Economics ; OECD ; Elektrizitätswirtschaft ; Verkehrsinfrastruktur ; Wasserversorgung ; Infrastrukturpolitik ; Telekommunikationswirtschaft ; Prognose 2030
    Abstract: Energy, transport, water and telecommunications all are essential to future development and growth. However, infrastructure investment requirements over the coming decades will be massive, running into trillions of dollars. How will the needed investments be financed, given that OECD populations are ageing fast and public finances tightening? How will such factors as urbanisation, climate change and globalisation affect the development of infrastructures in OECD countries? And how will the role of the public sector and private actors evolve over time? These are just some of the questions this OECD report addresses in this long-term assessment of the future of infrastructures in both OECD and non-OECD countries.
    DOI: 10.1787/9789264023994-en
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    Innovation and Knowledge-Intensive Service Activities (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264022744
    Language: English
    Pages: Online-Ressource (179 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Innovation and Knowledge-Intensive Service Activities; (Chinese version)
    Parallel Title: Erscheint auch als Innovation and knowledge-intensive service activities
    DDC: 909.821
    RVK:
    QR 560
    Keywords: Unternehmensdienstleistung ; Technologiepolitik ; OECD-Staaten ; Science and Technology ; Electronic books ; Innovationsmanagement
    Abstract: From research and development to legal and marketing services, a wide range of knowledge-intensive service activities (KISAs) enables firms and public sector organisations to better innovate. This publication examines the contribution of knowledge-intensive services to the acquisition and growth of innovation capabilities in firms and public sector organisations. It focuses on KISAs in four industy sectors: software, health care, tourism and leisure, and resource-based industries such as mining technology services, aquaculture and forestry. The analysis derives from a series of surveys and case studies undertaken in nine OECD countries: Australia, Denmark, Finland, Ireland, Japan, Korea, New Zealand, Norway and Spain.
    DOI: 10.1787/9789264022744-en
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    Innovation in Pharmaceutical Biotechnology : Comparing National Innovation Systems at the Sectoral Level (2006)
    Paris : OECD Publishing
    Details
    ISBN: 9789264014046
    Language: English
    Pages: Online-Ressource (187 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Innovation in pharmaceutical biotechnology
    DDC: 615.19
    RVK:
    QR 525
    Keywords: Innovation ; Technologiepolitik ; Biotechnologie ; Gentechnisch erzeugtes Produkt ; Belgien ; Finnland ; Frankreich ; Deutschland ; Japan ; Niederlande ; Norwegen ; Spanien ; Science and Technology ; Industry and Services ; Electronic books ; OECD ; Biopharmazie ; Industriepolitik ; Pharmazeutische Technologie ; Innovationsförderung ; Technologiepolitik ; Pharmazeutische Technologie ; Biotechnologie ; Innovation ; Biologika
    Abstract: This publication examines the innovation system in pharmaceutical biotechnology in eight OECD countries - Belgium, Finland, France, Germany, Japan, the Netherlands, Norway and Spain. The report summarises the results of in-depth studies, providing a comparative analysis of participating countries' performance in science and innovation in biopharmaceuticals. It highlights specific characteristics of the national biopharmaceutical innovation systems in terms of their international openness and the specific role of demand-side factors in the innovation process. Major systemic failures affecting the functioning of the biopharmaceutical innovation systems are identified. Based on rich evidence, the report draws policy recommendations to foster innovation in biopharmaceuticals advocating an integrated policy approach.
    DOI: 10.1787/9789264014046-en
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  • 63
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    Was ist Wirtschaftswachstum? : Eine Betrachtung aus makroökonomischer, branchenbezogener und betriebswirtschaftlicher Sicht (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264008854
    Language: German
    Pages: Online-Ressource (182 p.)
    Parallel Title: Parallelausg. Understanding Economic Growth; A Macro-level, Industry-level, and Firm-level Perspective
    Parallel Title: Parallelausg. Comprendre la croissance économique ; Analyse au niveau macroéconomique, au niveau sectoriel et au niveau de l'entreprise
    Parallel Title: Parallelausg. Compreender o Crescimento Económico; Nível macro, nível industrial, nível empresarial
    Parallel Title: Parallelausg. Understanding Economic Growth: A Macro-level, Industry-level, and Firm-level Perspective
    Parallel Title: Parallelausg. Comprendre la croissance économique : Analyse au niveau macroéconomique, au niveau sectoriel et au niveau de l'entreprise
    Parallel Title: Parallelausg. Compreender o Crescimento Económico: Nível macro, nível industrial, nível empresarial
    Parallel Title: Erscheint auch als Was ist Wirtschaftswachstum?
    DDC: 330
    RVK:
    QC 340
    Keywords: Wirtschaftswachstum ; Industriestruktur ; Wirtschaftspolitik ; Unternehmenserfolg ; Institutioneller Wandel ; OECD-Staaten ; Science and Technology ; Economics ; Wirtschaftswachstum
    Abstract: Diese Veröffentlichung bietet einen einzigartigen Überblick über Fakten, Daten und Analysen des Wirtschaftswachstums in den OECD-Ländern. Betrachtet werden vor allem die Wachstumsstrukturen der OECD-Länder in den letzten zehn Jahren, wobei versucht wird, die wichtigsten Antriebskräfte des Wachstums zu identifizieren. Ferner wird untersucht, wie und warum Länder unterschiedlich auf diese Kräfte reagieren. Gegenstand der Analyse ist zum einen das Wachstum auf makroökonomischer, Branchen- und Unternehmensebene und zum anderen der Beitrag der Informations- und Kommunikationstechnologien (IKT) auf jeder dieser Ebenen. Mit über 50 Tabellen und Abbildungen bietet das Buch ein einzigartiges Datenmaterial zum besseren Verständnis der Realität des Wirtschaftswachstums.
    DOI: 10.1787/9789264008854-de
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    Space 2030 : Tackling Society's Challenges (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264008342
    Language: English
    Pages: Online-Ressource (334 p.) , ill.
    Parallel Title: Parallelausg. L'espace à l'horizon 2030 ; Relever les défis de la société de demain
    Parallel Title: Parallelausg. L'espace à l'horizon 2030 : Relever les défis de la société de demain
    Parallel Title: Erscheint auch als Space 2030
    DDC: 338.544
    RVK:
    QR 524
    Keywords: Raumfahrt ; OECD-Staaten ; Welt ; Weltraum ; Science and Technology ; Economics ; Industry and Services ; OECD ; Weltraumforschung ; Luft- und Raumfahrtindustrie ; Technik ; Anwendung ; Wirtschaft
    Abstract: This book explores the contribution space systems might make in dealing with looming societal challenges related to threats to the physical environment and the management of natural resources, growing mobility and its consequences, increasing security concerns, and the shift to the information society. It discusses the challenges for developing space applications. It assesses the strengths and weaknesses of the institutional, legal and regulatory frameworks that currently govern space activities in the OECD area and beyond. Finally, it formulates an overall policy framework that OECD governments might use in drafting policies designed to ensure that the potential that space has to offer is actually realised.
    DOI: 10.1787/9789264008342-en
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    Health Technologies and Decision Making (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264016224
    Language: English
    Pages: Online-Ressource (160 p.)
    Series Statement: The OECD Health Project
    Parallel Title: Parallelausg. Technologies de la santé et prise de décision
    Parallel Title: Erscheint auch als Health technologies and decision making
    RVK:
    QX 705
    Keywords: Medizintechnik ; Gesundheitswesen ; Entscheidung ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Konferenzschrift ; OECD ; Medizintechnik ; Bewertung ; Gesundheitspolitik ; Entscheidungsfindung
    Abstract: Health technology has the tremendous potential to change our understanding of disease, transform the delivery of health-care services, and improve health outcomes. But using such technology comes at a price. Health Technologies and Decision Making analyses the barriers to, and facilitators of, evidence-based decision making in OECD health-care systems. It examines how countries can successfully manage the opportunities and challenges arising from health-related technology by optimising decision-making processes, recognising the value of innovation, dealing with uncertainty, and producing and co-ordinating health technology assessment. The book also considers the capacity of health systems to respond to the particular challenges of fast-developing health-related biotechnologies.
    DOI: 10.1787/9789264016224-en
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    OECD e-Government Studies: Mexico 2005 (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264010727
    Language: English
    Pages: Online-Ressource (240 p.) , ill.
    Series Statement: OECD e-Government Studies
    Parallel Title: Erscheint auch als Muller, Elizabeth Mexico
    RVK:
    MF 7350
    RVK:
    QG 630
    RVK:
    QX 840
    Keywords: E-Government ; Mexiko ; Governance ; Science and Technology ; Mexico ; Mexiko ; E-Government
    Abstract: This review is the first study that undertakes an in-depth analysis of e-government in Mexico from a whole-of-government perspective. Mexico completed the initial phase of setting up and delivering e-government services successfully, but the continuing public demands to improve government have made the country realise the importance of refocusing the strategy to find a way of making e-government improve the overall quality of government. This report analyses and assesses these challenges and provides a set of proposals for action to deal with the most actual and pressing questions of e-government in Mexico. It systematically looks at the structure and context for e-government, the case for e-government, external barriers to e-government, planning and leadership, organisational change, collaboration fostered by e-government, making government more customer-focused through e-government, and monitoring and evaluation. This book includes case studies, a statistical annex, and a bibliography.
    DOI: 10.1787/9789264010727-en
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    E-commerce: Transfer Pricing and Business Profits Taxation (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264007222
    Language: English
    Pages: Online-Ressource (164 p.)
    Series Statement: OECD Tax Policy Studies no.10
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als E-commerce
    RVK:
    QL 810
    RVK:
    QM 355
    RVK:
    QP 836
    RVK:
    QR 760
    Keywords: Electronic Commerce ; Unternehmensbesteuerung ; Verrechnungspreis ; Lieferantenmanagement ; Taxation ; Science and Technology ; OECD ; Gewinn ; Verrechnungspreis ; Steuerrecht ; Electronic Commerce
    Abstract: The increased speed and mobility of business activities and cross-border transactions resulting from internet usage has particular implications for applying transfer pricing methods and for taxing business profits. This book presents a two-part look at existing OECD positions on these issues. Part I of this edition analyses e-commerce transfer pricing in the context of four business models: automated electronic transactions; online auctions for customer-to-customer and business-to-business sales; subsidiary-to-parent web hosting arrangements; and computerised transactions for airline reservations. The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations provide guidance on the application of the arm’s length principle to transfer pricing methods.Given the fact patterns of the four business models, Part I assesses how appropriate this guidance is to the issues raised by e-commerce. Part II of this edition examines the current OECD Model Tax Convention treaty rules for taxing business profits. It studies whether the existing rules are capable of dealing with the new reality of e-commerce in a fair and effective manner and whether it could be possible to find better alternatives.
    DOI: 10.1787/9789264007222-en
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    Innovation Policy and Performance : A Cross-Country Comparison (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264006737
    Language: English
    Pages: Online-Ressource (248 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Innovation policy and performance
    DDC: 338.06409177
    RVK:
    QR 000
    RVK:
    QX 840
    Keywords: Technologiepolitik ; Wirtschaftswachstum ; Österreich ; Finnland ; Japan ; Niederlande ; Schweden ; Großbritannien ; Science and Technology ; Österreich ; Innovationsförderung ; Technologiepolitik ; Wirtschaftswachstum ; Finnland ; Japan ; Niederlande ; Schweden ; Großbritannien
    Abstract: This publication examines the relationship between innovation policy and economic performance in six OECD countries – Austria, Finland, Japan, the Netherlands, Sweden and the United Kingdom. In-depth analyses highlight countries’ strengths and weaknesses in innovation, as well as the effectiveness of their innovation policies in driving economic performance. Taken together, the country studies constitute a rich evidence base which will be of considerable interest to innovation policy makers in all OECD countries. They indicate that countries share a need to adapt – or even profoundly change – their innovation policies in order to deal with opportunities and threats posed by new technological and economic developments.
    DOI: 10.1787/9789264006737-en
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    URL: Inhaltstext
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    Fostering Public-Private Partnership for Innovation in Russia (2005)
    Paris : OECD Publishing
    Details
    ISBN: 9789264009660
    Language: English
    Pages: Online-Ressource (100 p.)
    Parallel Title: Druckausg.
    Parallel Title: Erscheint auch als Fostering public-private partnership for innovation in Russia
    RVK:
    QP 210
    Keywords: Öffentlich-private Partnerschaft ; Innovation ; Technologiepolitik ; Industrieforschung ; Wirtschaftswachstum ; Russland ; Science and Technology ; Industry and Services ; Russian Federation ; Russland ; Innovationsförderung ; Public Private Partnership ; Tertiärbereich ; Forschungskooperation ; Industrie
    Abstract: The engines of economic growth in Russia remain concentrated in industries dependent on exports of raw commodities. To achieve sustainable long-term growth, Russia needs to diversify its economic activities, and boosting innovation needs to be a central objective of the diversification. This book assesses the strengths and weaknesses of the Russian innovation system and formulates concrete policy recommendations with a focus on public-private partnerships.
    DOI: 10.1787/9789264009660-en
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    The Economic Impact of ICT : Measurement, Evidence and Implications (2004)
    Paris : OECD Publishing
    Details
    ISBN: 9789264026780
    Language: English
    Pages: Online-Ressource (304 p)
    Parallel Title: Druckausg. The economic impact of ICT
    DDC: 658.4038
    RVK:
    QC 344
    RVK:
    QR 760
    Keywords: Informationstechnik ; Wirtschaftswachstum ; Produktivität ; OECD-Staaten ; Science and Technology ; Economics ; Informationstechnik ; Unternehmen ; Produktivität ; Wirtschaftswachstum ; Messung ; OECD ; Informationstechnik ; Unternehmen ; Produktivität ; Wirtschaftswachstum ; Messung
    Abstract: Information and communications technology (ICT) has become a key driver of economic growth over the past decade. The rapid diffusion of the Internet, of mobile telephony and of broadband networks all demonstrate how pervasive this technology has become. But how precisely does ICT affect economic growth and the efficiency of firms? And how well can these effects be measured? This report provides an overview of the economic impact of ICT on economic performance, and the ways through which it can be measured. Using available OECD data, the first part of the book examines the available measures of ICT diffusion, the role and impact of ICT investment and the role of ICT-using and ICT-producing sectors in overall economic performance. The second part of the book offers nine studies for OECD countries, based on detailed firm-level data and prepared by researchers and statisticians from a wide range of OECD countries. These studies use a variety of methods and provide detailed insights on the effects of ICT in individual countries.
    DOI: 10.1787/9789264026780-en
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    Access Pricing in Telecommunications (2004)
    Paris : OECD Publishing
    Details
    ISBN: 9789264105942
    Language: English
    Pages: Online-Ressource (224 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. La tarification de l'accès dans le secteur des télécommunications
    DDC: 384
    RVK:
    QR 720
    Keywords: Governance ; Science and Technology ; Industry and Services ; Electronic books
    Abstract: This report addresses an issue which arises in virtually every public utility industry – the regulation of access to essential facilities. The regulation of the terms and conditions under which competing firms have access to essential inputs provided by rivals has become the single biggest issue facing regulators of public utility industries. Development of competition and the success of liberalisation often depend on the access terms and conditions chosen, and public policy interest in getting these terms and conditions right is important. Prepared by the OECD’s Competition Committee, this report focuses on the telecommunications industry and seeks to deepen the understanding of access regulation. Access issues are not easy issues for regulators and competition policy-makers - they can be both difficult technically and the source of noisy disputes in practice. By bringing together theory and practice, this report seeks to help regulators and policy-makers learn from OECD experience to achieve efficient and competitive outcomes.
    DOI: 10.1787/9789264105942-en
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    Governance of Public Research : Toward Better Practices (2003)
    Paris : OECD Publishing
    Details
    ISBN: 9789264103764
    Language: English
    Pages: Online-Ressource (164 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Gouvernance de la recherche publique ; Vers de meilleures pratiques
    Parallel Title: Parallelausg. Governance of Public Research; Toward Better Practices (Chinese version)
    RVK:
    MF 9300
    RVK:
    QX 840
    Keywords: Governance ; Science and Technology ; OECD ; Staatliche Forschung ; Finanzierung ; OECD ; Forschungspolitik ; Forschungseinrichtung ; Reform
    Abstract: This report deals with public sector research. It provides a comprehensive review of the challenges that call for changes in the governance of OECD countries’ science systems. It highlights emerging policy responses developed in these countries indicating better practices to deal with the challenges, and draws policy lessons that can inspire the reform process. Supporting chapters provide detailed descriptions and analyses of the structures of science systems, the procedures for priority setting, the changes to funding, and the management of human resources in R&D.
    DOI: 10.1787/9789264103764-en
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    Using Micro-Data to Assess Average Tax Rates (2003)
    Paris : OECD Publishing
    Details
    ISBN: 9789264199811
    Language: English
    Pages: Online-Ressource (48 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.8
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Utilisation de données micro-économiques pour évaluer les taux moyens d'imposition
    DDC: 336.29309177
    RVK:
    QB 910
    Keywords: Taxation OECD countries ; Taxation OECD countries ; Rates and tables ; Taxation ; Einkommensteuer ; Körperschaftsteuer ; Steuersatz ; Bewertung ; Steuerzahler ; Steuerquote
    Abstract: This study considers advantages of relying on micro-data to assess average tax rates on labour, capital and transfer income and presents some illustrative results. The analysis emphases the importance of matching taxpayer-level information to income flows, and notes difficulties in interpreting tax rates that average over all taxpayers. It also illustrates the importance of loss adjustments in measuring effective tax rates on capital income, and reports evidence of significant variation in corporate average tax rates by sector and firm asset size.
    DOI: 10.1787/9789264199811-en
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  • 74
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    From Red Tape to Smart Tape : Administrative Simplification in OECD Countries (2003)
    Paris : OECD Publishing
    Details
    ISBN: 9789264100688
    Language: English
    Pages: Online-Ressource (264 p.) , ill.
    Series Statement: Cutting Red Tape
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. La simplification administrative dans les pays de l'OCDE
    DDC: 352.3/87/09177
    RVK:
    QQ 000
    Keywords: Governance ; Science and Technology ; Industry and Services ; Electronic books ; OECD ; Mitgliedsstaaten ; Verwaltung ; Vereinfachung ; Internationaler Vergleich ; OECD ; Mitgliedsstaaten ; Verwaltungsreform ; Internationaler Vergleich
    Abstract: “Too much red tape” is a common complaint from businesses and citizens in OECD countries. This report analyses proven approaches commonly adopted by governments to reduce and streamline administrative procedures like one-stop shops (physical and electronic), simplification of permits and licence procedures, time limits for decision-making, methods to measure administrative burdens, regulatory-compliance assistance for small and medium-size companies, and increasing reliance on IT-based solutions.
    DOI: 10.1787/9789264100688-en
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  • 75
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    Dynamising National Innovation Systems (2002)
    Paris : OECD Publishing
    Details
    ISBN: 9789264194465
    Language: English
    Pages: Online-Ressource (100 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Dynamiser les systèmes nationaux d'innovation
    DDC: 338/.064
    RVK:
    QG 010
    Keywords: Science and Technology ; Industry and Services ; Electronic books ; OECD ; Technologiepolitik ; Innovation
    Abstract: Promoting innovation requires innovative government policy. Innovation through the creation, diffusion and use of knowledge has become a key driver of economic growth and provides part of the response to many new societal challenges. However, the determinants of innovation performance have changed in a globalising, knowledge-based economy. Government policy to boost innovation performance must be adapted accordingly, based on a sound conceptual framework. Synthesising the results of a multi-year OECD project on national innovation systems (NIS), this publication demonstrates how the NIS approach can be implemented in designing and implementing more efficient technology and innovation policies.
    DOI: 10.1787/9789264194465-en
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  • 76
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    Technology and Poverty Reduction in Asia and the Pacific (2002)
    Paris : OECD Publishing
    Details
    ISBN: 9789264176171
    Language: English
    Pages: Online-Ressource (225 p.) , ill.
    Series Statement: Development Centre Seminars
    Parallel Title: Druckausg. Technology and poverty reduction in Asia and the Pacific
    Parallel Title: Parallelausg. Technologie et lutte contre la pauvreté en Asie et dans le Pacifique
    DDC: 339.46095
    RVK:
    QG 800
    Keywords: Armutsbekämpfung ; Entwicklungspolitik ; Technischer Fortschritt ; Biotechnologie ; Informationstechnik ; Asiatisch-pazifischer Raum ; Armut ; Bekämpfung ; Technischer Fortschritt ; Entwicklungspolitik ; Technologiepolitik ; Development ; Science and Technology ; Asien ; Pazifischer Raum ; Irland ; Portugal ; Thailand ; China ; Aufsatzsammlung ; Konferenzschrift ; Electronic books ; Asiatisch-Pazifischer Raum ; Armut ; Bekämpfung ; Technologie
    Abstract: Poverty reduction remains a major development challenge in much of Asia and the Pacific. Historically, technology has played a central role in raising living standards across the region, including those of the poor. The Green Revolution and various innovations of modern medicine and public health have been instrumental in improving nutrition, health, and livelihoods of millions of poor people. Yet, the pace of improvement from these sources appears to have slowed, and new technological impetus — as well as improved policies and institutions — are needed to address the persistent poverty problem in some regions and among some social groups. Agricultural and medical biotechnology hold tremendous promise but also bring with them new risks and concerns that need to be addressed before their full potential can be realised. New information technologies are only beginning to diffuse widely in developing Asia and the Pacific, but ultimately these too can have profound impacts on the lives of the poor, empowering them with access to information that once was the preserve of the privileged few.
    DOI: 10.1787/9789264176171-en
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  • 77
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    Innovative Networks : Co-operation in National Innovation Systems (2001)
    Paris : OECD Publishing
    Details
    ISBN: 9789264195660
    Language: English
    Pages: Online-Ressource (340 p.)
    Parallel Title: Druckausg.
    RVK:
    QP 210
    Keywords: Diffusion of innovations ; Industry and education ; Social networks ; Technological innovations International cooperation ; Science and Technology ; Industry and Services ; Technologiepolitik ; Innovation ; Unternehmenskooperation ; Netzwerk
    Abstract: This book analyses the role of networks in innovation and technology diffusion. It reviews policy initiatives to promote efficient networking in selected OECD countries, and draws the main implications for public policy. It provides both fresh conceptual insights and new factual information on this important mechanism of innovation-led growth.
    DOI: 10.1787/9789264195660-en
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  • 78
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    Using Knowledge for Development : The Brazilian Experience (2001)
    Paris : OECD Publishing
    Details
    ISBN: 9789264195875
    Language: English
    Pages: Online-Ressource (80 p.) , ill.
    Parallel Title: Druckausg.
    RVK:
    QG 630
    Keywords: Computers Economic aspects ; Brazil ; Economic development Effect of education on ; Education Economic aspects ; Brazil ; Telecommunication Economic aspects ; Brazil ; Development ; Science and Technology ; Brasilien ; Bildungspolitik ; Wirtschaftsentwicklung ; Einkommensentwicklung ; Wissenserwerb
    Abstract: This book looks at Brazil’s recent experience in using knowledge for development. It examines the major barriers confronting the country in its transition towards a knowledge-based economy, and presents elements of a viable strategy which would allow it to step confidently into the future. However, while Brazil has tremendous strengths and the ability to take immense strides forward in the medium term, there are formidable challenges which need to be faced. The country continues to be plagued by a number of weaknesses, hampering its potential for economic, technological and social development. The report argues that Brazil needs to put in place a more comprehensive policy framework for the broad diffusion of knowledge.The Brazilian innovation system and the productivity of research need to be strengthened, while the policy frameworks which are key for disseminating the outcomes of research throughout society as a whole need reinforcing. These reforms should be carried out in such a way that they help build effective links to industrial activity and lead to the creation of marketable products.
    DOI: 10.1787/9789264195875-en
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  • 79
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    Environmentally Related Taxes in OECD Countries : Issues and Strategies (2001)
    Paris : OECD Publishing
    Details
    ISBN: 9789264193659
    Language: English
    Pages: Online-Ressource (100 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les taxes liées à l'environnement dans les pays de l'OCDE ; Problèmes et stratégies
    DDC: 336.2/783337/09177
    RVK:
    ZG 8640
    RVK:
    QT 200
    Keywords: Environment ; Taxation ; OECD ; Mitgliedsstaaten ; Umweltsteuer
    Abstract: It is now widely recognised that a greater use of market based instruments is a key element of effective and economically efficient environmental policies, and an important framework condition for sustainable development. Hence, over the last decade, economic instruments have been playing a growing role in environmental policies of OECD countries. In this context, a distinctive feature is the increasing role of environmentally related taxes. All countries have introduced environmental taxes to a varying extent, and an increasing number of countries are implementing comprehensive green-tax reforms, while others are contemplating doing so. This report analyses current use of environmentally related taxes in OECD Member countries. Focus is given to their environmental effectiveness. The report identifies obstacles to a broader use of such taxes -- in particular the fear of loss of sectoral competitiveness -- and ways to overcome such problems.
    DOI: 10.1787/9789264193659-en
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  • 80
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    Tax Ratios: A Critical Survey (2001)
    Paris : OECD Publishing
    Details
    ISBN: 9789264195622
    Language: English
    Pages: Online-Ressource (84 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.5
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Ratios fiscaux ; Une étude critique
    Parallel Title: Parallelausg. Ratios fiscaux : Une étude critique
    DDC: 336.2/91
    RVK:
    QL 400
    Keywords: Taxation ; Steuerquote
    Abstract: Tax ratios derived using aggregate data - also known as implicit tax rates - have attracted increased attention from policymakers and analysts as a possible approach to measuring average effective tax rates on labour, capital, households, corporations and consumption. This study reports on conceptual and practical difficulties encountered in the measurement of average tax rates using aggregate data (e.g., National Accounts and Revenue Statistics). To examine the robustness of previous studies on tax ratios, the existing indicators are re-calculated for an expanded sample of countries and over an extended time period, and the results are compared with those derived under an alternative suggested methodology. The work finds that most tax ratios reported in the literature suffer from a number of flaws, and highlights measurement problems that are much broader than discussed in the literature. The identification of substantial shortcomings with these measures is useful, given the interest in their use for policy purposes. The message of this study is that policymakers should be aware of the measurement problems underlying average tax rates based on aggregate data, should they be fielded to shape public policy debates.
    DOI: 10.1787/9789264195622-en
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  • 81
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    Restructuring Public Utilities for Competition (2001)
    Paris : OECD Publishing
    Details
    ISBN: 9789264193604
    Language: English
    Pages: Online-Ressource (96 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Concurrence et restructuration des services publics
    DDC: 363.6
    RVK:
    QR 420
    Keywords: Energy ; Governance ; Science and Technology ; Transport ; Industry and Services ; Electronic books ; OECD ; Öffentliche Wirtschaft ; Restrukturierung
    Abstract: Public utility industries, once regarded as monolithic monopolies, in fact are made up of many separate activities, many of which can sustain effective competition. But owners of bottleneck facilities are often in a position to restrict or limit the growth of competition. There is a growing realisation that fundamental structural changes are often necessary if the full benefits of competition are to be achieved for users and consumers. This publication explores the nature and impact of rules which affect the structure of public utility industries. It covers not only the theory behind different forms of separation but also practical experience in a wide variety of countries and sectors (railways, electricity, postal services, telecommunications, gas, air services, and maritime transport). It also contains the new OECD Recommendation on Structural Separation of Regulated Industries, which urges Member countries to consider separating the monopoly and the competitive parts of regulated industries, especially during the process of privatisation or liberalisation.
    DOI: 10.1787/9789264193604-en
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  • 82
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    Behind the Corporate Veil : Using Corporate Entities for Illicit Purposes (2001)
    Paris : OECD Publishing
    Details
    ISBN: 9789264195608
    Language: English
    Pages: Online-Ressource (104 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Au-delà des apparences ; L'utilisation des entités juridiques à des fins illicites
    DDC: 330
    RVK:
    QL 418
    Keywords: Finance and Investment ; Governance ; Taxation ; Electronic books
    Abstract: Corporate entities underpin most commercial and entrepreneurial activities in market-based economies and have contributed immensely to growing prosperity worldwide over recent decades. Increasingly, however, governments and regulatory bodies have realised that corporate entities ranging from corporations and trusts to foundations and partnerships are often misused for money laundering, bribery and corruption, shielding assets from creditors, tax evasion, self-dealing, market fraud, and other illicit activities. Prepared against this background, the OECD report Behind the Corporate Veil: Using Corporate Entities for Illicit Purposes opens ways to prevent and combat the misuse of corporate entities. The report shows that the types of corporate entities misused most frequently are those that provide the greatest degree of anonymity to their beneficial owners. With that in mind, the report offers governments and other relevant authorities a menu of policy options for obtaining information on the beneficial ownership and control of corporate entities in order to combat their misuse for illicit purposes.
    DOI: 10.1787/9789264195608-en
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  • 83
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    Bridging the Innovation Gap in Russia (2001)
    Paris : OECD Publishing
    Details
    ISBN: 9789264195769
    Language: English
    Pages: Online-Ressource (96 p.)
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Bridging the Innovation Gap in Russia (Russian Version)
    DDC: 338.0640947
    RVK:
    QG 480
    Keywords: Science and Technology ; Russian Federation ; Konferenzschrift 2001 ; Electronic books ; Russland ; Technologiepolitik ; Forschung und Entwicklung ; Russland ; Innovationsmanagement
    Abstract: Despite substantial achievements in the recent past, the innovation climate in Russia is in need of major improvements. Comprehensive institutional and policy reforms are required, including in areas outside the remit of policy makers in technology and innovation. In this context, the Helsinki Seminar on "Innovation Policy and the Valorisation of Science and Technology in Russia" gathered government officials, scientists and businessmen from Russia and several OECD Member and observer countries -- Canada, France, Germany, the United Kingdom, Hungary, Italy, Korea, the United States and Israel -- as well as from countries of the Newly Independent States (NIS). Participants examined the climate for innovation in Russia and discussed the lessons that can be drawn from the institutional reforms and recent policy initiatives in OECD countries to enhance the contribution of science and technology to innovation and growth.
    DOI: 10.1787/9789264195769-en
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  • 84
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    Innovative Clusters : Drivers of National Innovation Systems (2001)
    Paris : OECD Publishing
    Details
    ISBN: 9789264193383
    Language: English
    Pages: Online-Ressource (420 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Innovative Clusters; Drivers of National Innovation Systems (Turkish version)
    DDC: 338.064
    RVK:
    QD 000
    Keywords: Science and Technology ; Industry and Services ; Aufsatzsammlung ; Electronic books ; Innovation ; Technische Innovation ; Technologiepolitik
    Abstract: The growth potential of countries increasingly depends on the effectiveness of their innovation systems in creating, diffusing and using knowledge. A large share of market-based or informal knowledge flows occur within industrial clusters that can be seen as reduced-form innovation systems. Policies to stimulate innovation at national and local levels must both build on and contribute to the dynamics of innovative clusters. This book presents a series of papers written by policy makers and academic experts in the field, that demonstrate why and how this can be done in different national contexts.
    DOI: 10.1787/9789264193383-en
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  • 85
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    Mobile Phones: Pricing Structures and Trends (2000)
    Paris : OECD Publishing
    Details
    ISBN: 9789264188235
    Language: English
    Pages: Online-Ressource (104 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Téléphonie mobile; structures et tendances en matière de prix
    Parallel Title: Druckausg. Mobile phones
    DDC: 380
    RVK:
    QR 700
    Keywords: Mobilkommunikation ; Telekommunikationspreis ; Telekommunikationspolitik ; OECD-Staaten ; Science and Technology ; Telekommunikationsmarkt ; Handy
    Abstract: Mobile communications is one of the tremendous success stories of the telecommunications industry. By June 1999, there were 293 million mobile subscribers in the OECD area, or around one mobile phone for every four inhabitants. Current growth continues to exceed most past projections. The benefits wrought by mobility in communications are increasingly evident in terms of both economic and social development. If there is a caveat, amidst such a tremendous success story, it is that the very rapid growth of mobile communications has tended to conceal large performance differences across the OECD area. There is an ongoing need to examine performance against fast moving international benchmarks. Without such analysis the challenges to mobile communications meeting wider policy goals, in relation to electronic commerce and local infrastructure competition, will remain impervious to critical review. In addition, high growth rates have tended to mask some problem areas where there has been insufficient price competition. In many countries, the mobile communications sector has been successfully used to pioneer liberalisation. Nevertheless, it is incumbent on policy makers to continually review regulatory frameworks. This book highlights a number of areas for policy review and decision.
    Note: Franz. Ausg. u. d. T.: Téléphonie mobile
    DOI: 10.1787/9789264188235-en
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  • 86
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    Innovation and the Environment (2000)
    Paris : OECD Publishing
    Details
    ISBN: 9789264188457
    Language: English
    Pages: Online-Ressource (152 p.) , ill.
    Series Statement: OECD proceedings
    Series Statement: Sustainable development
    Parallel Title: Druckausg.
    Parallel Title: Druckausg. Innovation and the environment
    RVK:
    QT 200
    Keywords: Nachhaltige Entwicklung ; Umwelttechnik ; Technischer Fortschritt ; Innovation ; Umweltpolitik ; Welt ; OECD-Staaten ; Environment ; Science and Technology ; Aufsatzsammlung ; Umweltpolitik ; Innovation
    Abstract: How can innovation and technology better contribute to environmental sustainability? What factors drive firms to innovate for the environment? How can environmental and innovation policies be better designed to stimulate innovation for the environment? How can better policy coherence be achieved? A recent OECD workshop addressed these crucial questions that lead to a better understanding of the interaction between innovation and the environment and explored elements of "best practice" policies that can stimulate innovation for the environment and shift our development path towards sustainability.
    Note: Papers presented at a workshop held in June 2000 by the Working Party on Innovation and Technology Policy of the OECD Committee for Scientific and Technological Policy
    DOI: 10.1787/9789264188457-en
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  • 87
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    Issues Related to Article 14 of the OECD Model Tax Convention (2000)
    Paris : OECD Publishing
    Details
    ISBN: 9789264181236
    Language: English
    Pages: Online-Ressource (48 p.) , ill.
    Series Statement: Issues in International Taxation no.7
    Series Statement: Issues in international taxation
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Problèmes posés par l'Article 14 du Modèle de Convention fiscale de l'OCDE
    Parallel Title: Druckausg. Issues related to article 14 of the OECD model tax convention
    DDC: 330
    RVK:
    QL 418
    Keywords: Doppelbesteuerung ; Dienstleistung ; OECD-Staaten ; Taxation ; Industry and Services ; OECD ; Internationales Steuerrecht
    Abstract: The taxation of professional services and other activities of an independent character under Article 14 of the OECD Model Tax Convention is problematic. For example, what activities and entities fall within Article 14 as opposed to the business profits Article (Article 7)? Is the distinction between those activities and entities satisfactory and easy to apply? What are the practical differences between taxation under Article 7 and 14? This report analyses those questions in detail and concludes that there is no practical difference between the two Articles or if any differences did in fact exist, there is no valid policy justification for them. It recommends that Article 14 be eliminated from the Model and describes the changes that would need to be made to the Articles and Commentary of the Model as a consequence.
    DOI: 10.1787/9789264181236-en
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  • 88
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    Tax Burdens : Alternative Measures (2000)
    Paris : OECD Publishing
    Details
    ISBN: 9789264181588
    Language: English
    Pages: Online-Ressource (96 p.) , ill.
    Series Statement: OECD Tax Policy Studies no.2
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Mesurer les charges fiscales ; Quels indicateurs pour demain?
    RVK:
    QL 600
    RVK:
    QL 400
    Keywords: Taxation ; Steuerbelastung ; Messung
    Abstract: In response to growing demand by policy-makers, various measures to assess tax burdens of households, individual firms and the business sector as a whole have been developed. This study reviews some of the most common measures used to gauge tax burdens of households and corporations. In addition, it provides some illustrative numbers from various sources on tax rates and tax burdens in OECD countries. The study concludes that all current measures reviewed have at least some important shortcomings. Results based on these measures should therefore be interpreted with their limitations in mind, and judged with due caution when used to address policy questions.
    DOI: 10.1787/9789264181588-en
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  • 89
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    No Longer Business as Usual : Fighting Bribery and Corruption (2000)
    Paris : OECD Publishing
    Details
    ISBN: 9789264187788
    Language: English
    Pages: Online-Ressource (280 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Affairisme; la fin du système ; Comment combattre la corruption
    Parallel Title: Parallelausg. Las reglas del juego cambiaron ; La lucha contra el soborno y la corrupción
    Parallel Title: Druckausg. No longer business as usual
    DDC: 330
    RVK:
    QL 415
    Keywords: Korruption ; Wirtschaftskriminalität ; Wirtschaftsethik ; Internationales Abkommen ; OECD-Staaten ; Welt ; Governance ; Taxation ; Korruption ; Wirtschaftskriminalität
    Abstract: Today, corruption has moved to the top of the global political agenda as its dramatic impact on economic development and its corrosive effect on political stability and democratic political institutions has become increasingly obvious. A whole arsenal of legal instruments to combat corruption has now been developed to improve ethical standards in the public sector, to end tax deductibility for bribes, to curtail money laundering, and to clean up public procurement practices. The private sector and civil society will continue to play a critical role in making these new rules a reality. This collection of papers provides the key elements needed to build and preserve corruption-free institutions, systems, and private enterprises.
    DOI: 10.1787/9789264187788-en
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  • 90
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    Improving Access to Bank Information for Tax Purposes (2000)
    Paris : OECD Publishing
    Details
    ISBN: 9789264181267
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Améliorer l'accès aux renseignements bancaires à des fins fiscales
    Parallel Title: Parallelausg. Verbesserung des Zugangs zu Bankinformationen für Besteuerungszwecke
    Parallel Title: Parallelausg. Mejorar el acceso a la información bancaria por motivos fiscales
    Parallel Title: Parallelausg. Improving Access to Bank Information for Tax Purposes (Turkish Version)
    DDC: 336.2
    RVK:
    QK 300
    Keywords: Taxation ; Electronic books ; Informationsaustausch ; Bank ; Management ; Steuererhebung ; Steuer ; Vervollkommnung
    Abstract: This Report was prepared by the Committee on Fiscal Affairs to consider ways to improve international co-operation with respect to the exchange of information in the possession of banks and other financial institutions for tax purposes.
    DOI: 10.1787/9789264181267-en
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  • 91
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    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
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  • 92
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    Managing National Innovation Systems (1999)
    Paris : OECD Publishing
    Details
    ISBN: 9789264189416
    Language: English
    Pages: Online-Ressource (120 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Gérer les systèmes nationaux d'innovation
    RVK:
    QR 000
    Keywords: Science and Technology ; Industry and Services ; Forschung und Entwicklung ; Wirtschaftspolitik
    Abstract: With the emergence of a knowledge-based society, innovation has become an increasingly important factor in the competitiveness of firms, the prosperity of nations and dynamic world growth. Innovation uses scientific progress to meet the changing needs of society and is thus one of the keys to sustainable development. Promoting innovation is now a high priority in most OECD countries. However, the pursuit of this objective is often hampered by an inadequate understanding of the extent to which the mechanisms of innovation are being transformed by globalisation, the development of information and communications technologies and the expanding scientific knowledge base. Drawing on new empirical data, this book analyses the fundamental changes in the linkages between industry and the science system as well as in the nature of the competencies required for firms to innovate. The changes which are transforming the respective roles of competition and co-operation in stimulating innovation and which are enabling enterprise creation and SMIs to play an increasingly active role in innovation are also examined. This book shows that innovation performance depends on the way in which the different components of the "innovation system" -- businesses, universities and other research bodies - interact with one another at the local, national and international levels, and concludes that the public authorities must change their approach to the promotion of innovation. This study defines the aims and tools of this new innovation policy and identifies examples of good policy practice recently implemented in OECD countries.
    DOI: 10.1787/9789264189416-en
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  • 93
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    Strategic Business Services (1999)
    Paris : OECD Publishing
    Details
    ISBN: 9789264173590
    Language: English
    Pages: Online-Ressource (256 p.) , ill.
    Parallel Title: Druckausg.
    Parallel Title: Parallelausg. Les services stratégiques aux entreprises
    RVK:
    QQ 200
    Keywords: Employment ; Science and Technology ; Industry and Services ; Unternehmensberatung ; Internationaler Vergleich ; OECD ; Dienstleistung ; Industriebetrieb
    Abstract: Strategic business services, examined in twenty-one OECD country case studies in this book, comprise services in computer software and information processing, research and development and technical testing, marketing, business organisation (management consultancy and labour recruitment) and human resource development. This sector has been growing at around 10% per year, and overall turnover for 1999 is likely to be close to USD 1.5 trillion. These services create jobs in OECD countries, directly employing at least 11 million persons. Business organisation services were the major employer, with 3.6 million people in personnel recruitment services and 1.5 million in management consultancy in the mid-1990s. This sector’s strong performance is driven by the general shift towards services, the rise of the knowledge-based economy, the need for greater flexibility within firms, specialisation and increased division of labour in many areas, outsourcing by established firms, and the trend towards smaller production units and firms.Governments influence the demand for business services by promoting private sector investment in intangibles such as R&D, training and education and business organisation, and by supporting the supply of these services through a range of intermediary agencies. The provision of strategic business services is seen as key to improving the performance and competitiveness of small and medium-sized firms.Countries covered Australia Austria Canada Denmark Finland France Germany Ireland Italy Japan Mexico Netherlands Norway New Zealand Portugal Spain Sweden Switzerland Turkey United Kingdom United States
    DOI: 10.1787/9789264173590-en
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  • 94
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    Boosting Innovation : The Cluster Approach (1999)
    Paris : OECD Publishing
    Details
    ISBN: 9789264174399
    Language: English
    Pages: Online-Ressource (428 p.) , ill.
    Parallel Title: Druckausg.
    DDC: 330
    RVK:
    QP 210
    Keywords: Science and Technology ; Aufsatzsammlung ; Innovation ; Wirtschaftspolitik
    Abstract: Both firms, keen to improve their competitiveness, and governments, keen to exploit new sources of economic and social progress, need to understand how innovation works in order to better stimulate it. The paradox of innovation is that it uses co-operation to enhance competition and to link many different actors in innovative clusters. In a knowledge-based economy, these clusters of innovative firms form around sources of knowledge. They are based on a sophisticated infrastructure in which knowledge is developed, shared and exchanged, and are characterised by highly concentrated and effective links between entrepreneurs, investors and researchers. Clusters can take a variety of forms, depending on their main technological and commercial areas of specialisation. In most cases they operate within localised geographical areas and interact within larger innovation systems at the regional, national and international level. With globalisation, dynamic clusters are becoming key factors in a country’s capacity to attract the international investment that generates new technological expertise, to interest investors in innovation (venture capital, etc.) and to benefit from the international mobility of skilled personnel. This book reviews the latest economic research on these issues, shows how technology policy makers in OECD countries are making practical use of the concept of clusters and suggests how government policies to foster innovation might best be refocused.
    DOI: 10.1787/9789264174399-en
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  • 95
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    University Research in Transition (1999)
    Paris : OECD Publishing
    Details
    ISBN: 9789264166929
    Language: English
    Pages: Online-Ressource (108 p.) , ill.
    Parallel Title: Druckausg.
    RVK:
    QX 850
    Keywords: Education ; Science and Technology ; Hochschule ; Forschung
    Abstract: Universities are key elements in the science systems in all OECD countries. However, university research in OECD countries is currently the object of considerable tensions in a context of globalisation, reduced budgets and a changing interface with industry. How can universities adapt to this new order? How can the potential of university research best be enhanced? This study surveys these issues, consolidating the most up-to-date data on resources and structures of research activities in higher education systems and providing illustrative examples of institutional adaptations. It discusses related government measures and formulates policy orientations to enable countries to rise to the challenges of the coming years.
    DOI: 10.1787/9789264166929-en
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  • 96
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    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
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  • 97
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    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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  • 98
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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
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  • 99
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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
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  • 100
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    21st Century Technologies : Promises and Perils of a Dynamic Future (1998)
    Paris : OECD Publishing
    Details
    ISBN: 9789264163539
    Language: English
    Pages: Online-Ressource (176 p.) , ill.
    Parallel Title: Erscheint auch als 21st century technologies
    Parallel Title: Parallelausg. Les technologies du XXIe siècle : Promesses et périls d'un futur dynamique
    DDC: 303.48/3
    RVK:
    QC 344
    Keywords: Technischer Fortschritt ; Sozialer Wandel ; Entwicklung ; Wirtschaftsprognose ; Welt ; Science and Technology ; Economics ; Konferenzschrift ; Konferenzschrift ; Konferenzschrift ; Direktinvestition ; Wirtschaftsentwicklung ; Technischer Fortschritt ; Internationaler Vergleich
    Abstract: The next few decades hold the prospect of remarkable progress in a wide range of pervasive technologies that are likely to have a profound effect on how we live, work, and spend our leisure time. These technologies are set to revolutionise the worlds of medicine, agriculture, travel, retailing...so much that is familiar in our daily lives. Used wisely, they could be of huge benefit to mankind. Used wrongly, they could mean lost opportunities and unnecessary risks. The challenge for society is immense. What would be the cost of failure to embrace dynamic change? What kind of ethical dilemmas will arise from further breakthroughs in genetic engineering? Will the spread of new technologies create new social divisions? What sort of societies will prove most adept at harnessing the vast technological potential? How can countries best co-operate to maximise the benefits of spillovers? This book reviews the extraordinary promise of technological advances over the next twenty years or so, and assesses some of the key issues -- economic, social, environmental, ethical -- that decision-makers in government, business and society will face in the decades ahead.
    DOI: 10.1787/9789264163539-en
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