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  • Paris : OECD Publishing  (6,797)
  • Education  (2,608)
  • Environment  (2,309)
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  • 1
    Online Resource
    Online Resource
    Stress professionnel chez les enseignants : Que nous apprennent les données TALIS ? (2024)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (6 p.) , 21 x 28cm.
    Series Statement: L'enseignement à la loupe no.46
    Parallel Title: Parallele Sprachausgabe Unravelling the layers of teachers’ work-related stress
    Keywords: Education
    Abstract: À l’heure où nombre de pays s’efforcent de renforcer l’attrait de la profession enseignante, il apparaît donc essentiel de mieux comprendre les sources de stress dans ce métier. C’est dans cette optique que ce numéro se propose d’étudier les données de l’édition 2018 de l’enquête TALIS sur les enseignants du premier cycle du secondaire afin de déterminer si les sources de stress des enseignants varient en fonction du milieu socio-économique de leurs élèves. Il examine en outre les facteurs de stress les plus susceptibles d’être associés au niveau de satisfaction professionnelle des enseignants et à leur intention de rester dans la profession.
    DOI: 10.1787/9c19d674-fr
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    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Reaching Climate Neutrality for the Hamburg Economy by 2040 (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264613249 , 9789264719736 , 9789264485068
    Language: English
    Pages: 1 Online-Ressource (210 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Klimaneutralität ; Klimapolitik ; Hamburg ; Urban, Rural and Regional Development ; Energy ; Industry and Services ; Environment ; Germany
    Abstract: Reaching climate neutrality requires economic transformations of unprecedented scale and speed. Immediate action from the business community can avoid unnecessary costs, create wellbeing co-benefits and prepare local businesses with a better competitive position in the future climate neutral economy. This report shows what reaching climate neutrality by 2040 means for Hamburg businesses and identifies key actions they need to undertake. It provides insights where the Hamburg economy and its businesses stand on the way to climate neutrality and on their needs to advance, drawing on a business survey. The study also shares insights from action plans of selected comparison cities. It points to cross-sector as well as to sector-specific challenges and opportunities for Hamburg businesses. This includes making better use of low-cost renewables, addressing energy efficiency in buildings as well as challenges and opportunities in activities in and around the port and in industry. It highlights Hamburg's potential as a hydrogen hub as well as the need to adopt circular economy practices. It illustrates that a regional and business perspective are necessary to achieve climate neutrality in prosperity, requiring individual and collective business action.
    DOI: 10.1787/e1e44672-en
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    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Taming wildfires in the context of climate change: The case of the United States (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Series Statement: OECD Environment Policy Papers no.40
    Keywords: Feuer ; Klimawandel ; Brandschutz ; USA ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Environment ; Governance ; United States
    Abstract: The frequency and severity of extreme wildfires are on the rise in the United States, causing unprecedented disruption and increasingly challenging the country’s capacity to contain losses and damages. These challenges are set to keep growing in the context of climate change, highlighting the need to scale up wildfire prevention and climate change adaptation. This paper provides an overview of the United States’ wildfire policies and practices and assesses the extent to which wildfire management in the country is evolving to adapt to growing wildfire risk under climate change.
    DOI: 10.1787/ef69cc94-en
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    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    How do public and private schools differ in OECD countries? (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (6 p.) , 21 x 28cm.
    Series Statement: Education Indicators in Focus no.84
    Keywords: Education
    Abstract: Private schools cater for around 1 in 5 students from pre-primary to the end of secondary education, a share that has not changed materially since 2015. They enjoy greater autonomy, suffer fewer shortages of all kinds and handled the COVID-19 pandemic better than public schools. Although their students achieved better results in PISA 2022 in many countries, this is mainly because they enrol more students from advantaged socio-economic backgrounds than their public counterparts. The main challenge in many countries today is to increase the social mix in public and private schools, which is why many efforts have been made in this direction over the past decade.
    DOI: 10.1787/90348307-en
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    MPI Ethno. Forsch.
  • 5
    Online Resource
    Online Resource
    The Global Minimum Tax and the taxation of MNE profit (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.68
    Keywords: Unternehmensbesteuerung ; Multinationales Unternehmen ; Globale Mindeststeuer ; Welt ; Taxation
    Abstract: The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
    DOI: 10.1787/9a815d6b-en
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  • 6
    Online Resource
    Online Resource
    Clean Energy Finance and Investment Roadmap of the Philippines (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264567634 , 9789264940802 , 9789264710153
    Language: English
    Pages: 1 Online-Ressource (109 p.) , 21 x 28cm.
    Series Statement: Green Finance and Investment
    Keywords: Förderung erneuerbarer Energien ; Erneuerbare Energie ; Umweltschutzinvestition ; Bauinstallation ; Philippinen ; Environment ; Finance and Investment
    Abstract: In recent years, the Philippines has increased its commitment to climate action and its efforts to decarbonise the domestic economy. The power sector in the Philippines accounts for 58% of the country’s overall carbon emissions and will be an important driver of domestic emission reduction efforts to meet national climate and energy targets. Renewables, such as offshore wind, are expected to play a key role in the transition toward a low-carbon energy mix. With more than 17 thousand kilometres of coastline, the Philippines is estimated to have an offshore wind potential of 178 GW. However, this potential has yet to be leveraged. Alongside a changing power sector, progress on energy efficiency is needed to achieve the country’s emission reduction goals, with energy savings estimated at approximately 2% annually for the residential and commercial sectors. To deliver a clean energy transition, the Philippines requires estimated cumulative investments of over USD 300 billion between now and 2040. This report outlines key actions needed to unlock finance and investment in offshore wind power and energy efficiency in public buildings. It also provides a comprehensive overview of the progress to date and the challenges to mobilise near-term finance in those sectors, assist the Philippines transition towards a low-carbon economy, and achieve broader development goals.
    DOI: 10.1787/7a13719d-en
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  • 7
    Online Resource
    Online Resource
    Transforming education in Indonesia : Examining the landscape of current reforms (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (22 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.88
    Keywords: Bildungsreform ; Indonesien ; Education ; Indonesia
    Abstract: This policy perspective examines Indonesia’s Merdeka Belajar (“Emancipated Learning”) initiative, a comprehensive education reform agenda initiated in 2019. The primary objective of this reform is to enhance learning outcomes, make schooling a more joyful experience, and empower students and school communities. The new "Emancipation Curriculum" emphasises foundational competencies and 21st-century skills and adopts holistic, formative assessment methods. It streamlines content and introduces innovative teaching methods, while increasing teachers' flexibility and autonomy in schools. It also instigates a new model of teacher professional learning. This document contextualises these initiatives within the international education landscape. It offers perspectives on what could help Indonesia ensure the success of these reforms, potentially reshaping the country’s educational future and contributing to its development and prosperity.
    DOI: 10.1787/9ff8d407-en
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  • 8
    Online Resource
    Online Resource
    Parental emotional support and adolescent well-being : A cross-national examination of socio-economic and gender gaps based on PISA 2018 surveys (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Series Statement: OECD Papers on Well-being and Inequalities no.20
    Keywords: Education ; Social Issues/Migration/Health
    Abstract: Parental emotional support, alongside material and temporal support, is an important determinant of children's subjective well-being and academic success. However, not all children benefit from the same level of parental support, and there are major differences depending on families' socio-economic status and child gender. Using the PISA 2018 surveys, this paper examines differences in parental support reported by 15-year-olds both within countries according to social status and between girls and boys, and between countries. We show that differences in parental emotional support by parents' education level and child gender are substantial. Some of these differences are (largely) explained by other characteristics such as family wealth, country of origin, and school urbanicity and private/public status. Greater parental emotional support is also found to be associated with higher PISA test scores and greater subjective wellbeing, with little variation by parental education. On the whole, our findings suggest that a significant enhancement in parental support and related child outcomes, especially in countries with lower average levels of parental emotional support, can be attained through a combined effort on several fronts: by addressing monetary and material poverty within families, by facilitating parents in balancing work and taking care of their children, by promoting greater parental involvement in their children's school life, and by offering appropriate services to assist families with special needs and facing greater challenges.
    DOI: 10.1787/2b7a2ac6-en
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  • 9
    Online Resource
    Online Resource
    Supporting early childhood education and care staff in the beginning of their careers (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (11 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.89
    Keywords: Education ; Social Issues/Migration/Health
    Abstract: Early childhood education and care (ECEC) staff are central to promoting young children’s development, learning and well-being. Novice staff, defined as staff with up to three years of experience, account for 27% of staff in TALIS Starting Strong 2018. Novice staff are generally less educated than experienced staff in terms of the level of educational attainment and education or training with a focus specifically on working with children. More novice staff than experienced staff report a strong need for additional professional development in several areas, including “classroom/playgroup/group management” and “working with parents or families”. Policy approaches to support novice staff in ECEC can include ensuring that initial education prepares novice staff for their jobs by providing relevant knowledge specifically on working with children, supporting novice staff to engage in ongoing professional development, and clarifying how novice staff can progress professionally.
    DOI: 10.1787/a6be52bd-en
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  • 10
    Online Resource
    Online Resource
    Mainstreaming Biodiversity into Renewable Power Infrastructure (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264912564 , 9789264753297 , 9789264675803
    Language: English
    Pages: 1 Online-Ressource (186 p.) , 21 x 28cm.
    Keywords: Artenvielfalt ; Erneuerbare Energie ; Energieinfrastruktur ; Energy ; Environment
    Abstract: As countries scale up climate action, they face the challenge of expanding renewable power while tackling biodiversity loss. Transitioning away from fossil fuels can reduce climate-related pressure on biodiversity, but brings its own risks. Unless carefully managed, the expansion of renewable power could compromise biodiversity. This report synthesises evidence on biodiversity impacts from renewable power infrastructure, with a focus on solar power, wind power and power lines. It identifies opportunities for mainstreaming biodiversity into power sector planning and policy to deliver better outcomes for nature and the climate. Drawing on good practice insights from across the globe, the report offers governments recommendations to align renewable power expansion with biodiversity goals.
    DOI: 10.1787/357ac474-en
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  • 11
    Online Resource
    Online Resource
    Building a Skilled Cyber Security Workforce in Europe : Insights from France, Germany and Poland (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264478763 , 9789264872738 , 9789264489943
    Language: English
    Pages: 1 Online-Ressource (117 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Datensicherheit ; Bildungspolitik ; Qualifikation ; IT-Kriminalität ; Frankreich ; Deutschland ; Polen ; Education ; Employment ; Science and Technology ; France ; Germany ; Poland
    Abstract: In an increasingly digital world, the significance of cyber security for individuals, businesses, and governments has never been greater. Rising cyber attacks are challenging current defence and operational capabilities, highlighting a critical shortage of skilled cyber security professionals. This report delves into the demand for cyber security expertise by analysing online job postings in France, Germany and Poland in between 2018 and 2023. It examines trends in the demand for cyber security professionals, the geographical distribution of job opportunities, and the changing skill requirements in this field. Focusing on France, the report also explores cyber security education and training programmes, the characteristics of the programmes, the demographics of enrolled learners, and their outcomes. Additionally, it reviews French policies and initiatives aimed at broadening the cyber security workforce and enhancing educational opportunities in this field. This comprehensive analysis is part of a larger effort to understand the evolving landscape of cyber security policies and professional experiences worldwide.
    DOI: 10.1787/3673cd60-en
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  • 12
    Online Resource
    Online Resource
    Collective action for responsible AI in health (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (41 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.10
    Keywords: Künstliche Intelligenz ; Gesundheitswesen ; Education ; Social Issues/Migration/Health ; Employment ; Science and Technology ; Governance
    Abstract: Artificial intelligence will have profound impacts across health systems, transforming health care, public health, and research. Responsible AI can accelerate efforts toward health systems being more resilient, sustainable, equitable, and person-centred. This paper provides an overview of the background and current state of artificial intelligence in health, perspectives on opportunities, risks, and barriers to success. The paper proposes several areas to be explored for policy makers to advance the future of responsible AI in health that is adaptable to change, respects individuals, champions equity, and achieves better health outcomes for all. The areas to be explored relate to trust, capacity building, evaluation, and collaboration. This recognises that the primary forces that are needed to unlock the value from artificial intelligence are people-based and not technical. The OECD is ready to support efforts for co-operative learning and collective action to advance the use of responsible AI in health.
    DOI: 10.1787/f2050177-en
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  • 13
    Online Resource
    Online Resource
    Breaking the Vicious Circles of Informal Employment and Low-Paying Work (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264700079 , 9789264352063 , 9789264592322
    Language: English
    Pages: 1 Online-Ressource (166 p.) , 21 x 28cm.
    Keywords: Informelle Wirtschaft ; Niedriglohn ; Schwarzarbeit ; Qualifikation ; Soziale Mobilität ; Education ; Economics ; Development
    Abstract: This report adds two perspectives on informality. First, it disassembles the mechanics of the deleterious links between informal employment, low-paying work and low skills. It shows that informal employment is highly persistent, and that the vulnerability of informal workers is passed on to their children in the absence of adequate education, skills and social protection policy. Second, the report underscores the double burden of informality and low-paying work that a large share of workers in developing and emerging economies carry, and as such calls for policy solutions that go beyond the formalisation agenda and embrace the goal of social justice.
    DOI: 10.1787/f95c5a74-en
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  • 14
    Online Resource
    Online Resource
    The right conditions: Systemic enablers for a culture of research engagement in education (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (10 p.) , 21 x 28cm.
    Series Statement: OECD Education Spotlights no.9
    Keywords: Education
    Abstract: Research evidence in education serves as a compass, directing stakeholders towards informed choices that drive educational progress, enhance teaching methodologies, address inequities and support resource optimisation. Overcoming the challenges of harnessing research evidence in education by policy makers and practitioners involves fostering a culture of research engagement. This Education Spotlight draws on an international Policy Survey conducted with Ministries of Education from 37 education systems, and other evidence from the OECD’s Centre for Educational Research and Innovation publication Who Really Cares About Using Education Research in Policy and Practice? Developing a Culture of Research Engagement (OECD, 2023[1]) and beyond to explore the following questions: • Which systemic conditions, such as resources, infrastructures, and leadership, matter for the development (or transformation) of an organisational and system-level culture of research engagement? How do these conditions relate to one another? • How can these conditions be developed to best support education research engagement from the system level? This Spotlight reflects on the elements at the system level that are crucial for establishing such a culture for policy makers and practitioners. It does so with the understanding that complex systems require thinking strategically and employing systems approaches to knowledge mobilisation, alongside the more commonly used linear models of disseminating evidence or relational ones focusing on partnerships and networks.
    DOI: 10.1787/9f3596de-en
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  • 15
    Online Resource
    Online Resource
    PISA 2022 Results (Volume I) : The State of Learning and Equity in Education (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264351288
    Language: English
    Pages: 1 Online-Ressource (491 pages)
    Series Statement: PISA
    Keywords: Education--Demographic aspects ; Education--Evaluation ; Education and state ; Electronic books ; Education
    Abstract: The OECD Programme for International Student Assessment (PISA) examines what students know in reading, mathematics and science, and what they can do with what they know. Volume VI: Are Students Ready to Thrive in an Interconnected World? explores students' ability to examine issues of local, global and cultural significance; understand and appreciate the perspectives and worldviews of others; engage in open, appropriate and effective interactions across cultures; and take action for collective well-being and sustainable development.
    Note: Description based on publisher supplied metadata and other sources
    DOI: 10.1787/53f23881-en
    URL: kostenfrei
    URL: kostenfrei
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  • 16
    Online Resource
    Online Resource
    PISA 2022 Results (Volume II) : Learning During - and From - Disruption (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264898219
    Language: English
    Pages: 1 Online-Ressource (458 pages)
    Series Statement: PISA
    Keywords: Education--Demographic aspects ; Education--Evaluation ; Education and state ; Electronic books ; Education
    Abstract: The OECD Programme for International Student Assessment (PISA) examines what students know in reading, mathematics and science, and what they can do with what they know. Volume VI: Are Students Ready to Thrive in an Interconnected World? explores students' ability to examine issues of local, global and cultural significance; understand and appreciate the perspectives and worldviews of others; engage in open, appropriate and effective interactions across cultures; and take action for collective well-being and sustainable development.
    Note: Description based on publisher supplied metadata and other sources
    DOI: 10.1787/a97db61c-en
    URL: kostenfrei
    URL: kostenfrei
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  • 17
    Online Resource
    Online Resource
    Education and innovation for the digital and green transitions: How higher education can support teachers and school leaders (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.82
    Keywords: Education
    Abstract: This analytical report was prepared by the OECD Higher Education Policy Team as part of the Education and Innovation Practice Community (EIPC), an action of the European Union’s New European Innovation Agenda, flagship 4 on “Fostering, attracting and retaining deep tech talent”. EIPC seeks to bring together peers from policy and practice to advance understanding of the competencies that can trigger and shape innovation for the digital and green transitions, and the mechanisms through which higher education can contribute to their development in secondary education (Strand 1), higher education (Strand 2), and adult upskilling and reskilling (Strand 3). This report for EIPC Strand 1 examines how higher education institutions (HEIs) can support teachers and school leaders in secondary schools to help their students develop competencies for innovation. Drawing on research evidence, practical examples and insights from the EIPC network and a wide range of OECD and EU education systems, it offers five options for consideration by education policy makers on how to strengthen HEIs’ role in supporting secondary education to develop human capacity for innovation.
    DOI: 10.1787/6407e9f4-en
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  • 18
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    New Aspects of EPR: Extending producer responsibility to additional product groups and challenges throughout the product lifecycle (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.225
    Keywords: Agriculture and Food ; Trade ; Environment
    Abstract: Extended Producer Responsibility (EPR) is a policy approach that makes producers responsible for their products at the post-consumer stage of the lifecycle. It has been widely adopted by governments and companies across the OECD membership and beyond and is currently most commonly used for electronics, packaging, vehicles, and tyres. The success of EPR in increasing material recovery rates has triggered a debate about expanding the use of EPR to additional product groups. Additionally, there is a debate about expanding producer responsibilities to additional impact categories, which go beyond the traditional use of EPR to cover end-of-life costs that occur at the domestic level. This paper presents a discussion of relatively novel applications of EPR to additional product groups (plastic products beyond packaging, textiles, construction materials, and food waste) and to environmental impacts (design considerations, pollution and littering) that occur throughout the product lifecycle. Based on select case studies, this report evaluates the successes and challenges that early adopters of applying the EPR approach to new product groups or additional environmental impact categories have experienced. It reviews the arguments for further application of EPR, possible limitations and provides guidance on when and how to best apply an EPR.
    DOI: 10.1787/cfdc1bdc-en
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  • 19
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    Review of energy subsidies in the context of energy sector reforms in Ukraine (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.228
    Keywords: Energy ; Environment ; Ukraine
    Abstract: This study evaluates the progress of fossil-fuel subsidy reform in Ukraine since its launch in 2016 using the OECD “bottom-up”, inventory, approach. It also identifies major subsidy schemes that need significant reform. The report reflects the energy subsidy policies and reforms in Ukraine prior to Russia’s full-scale invasion in February 2022. The analysis covers: budgetary transfers, government revenue foregone (or tax expenditure), induced transfers in the form of cross-subsidies or below market tariffs and transfer of risk to government. The study also covers fossil-fuels subsidies to production and consumption, particularly, for natural gas, coal and electricity generated from fossil fuels while support for energy efficiency and renewables is considered for comparative purposes. This report also briefly discusses the taxation and energy pricing policies in Ukraine that have had direct or indirect impact on the evolution of fossil-fuel subsidies in the country. Detailed estimates of all individual support measures are provided in the Annexes to the report.
    DOI: 10.1787/0fdb33b3-en
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  • 20
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    Common guideposts to promote interoperability in AI risk management (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.5
    Keywords: Education ; Employment ; Governance ; Social Issues/Migration/Health ; Science and Technology
    Abstract: The OECD AI Principles call for AI actors to be accountable for the proper functioning of their AI systems in accordance with their role, context, and ability to act. Likewise, the OECD Guidelines for Multinational Enterprises aim to minimise adverse impacts that may be associated with an enterprise’s operations, products and services. To develop ‘trustworthy’ and ‘responsible’ AI systems, there is a need to identify and manage AI risks. As calls for the development of accountability mechanisms and risk management frameworks continue to grow, interoperability would enhance efficiency and reduce enforcement and compliance costs. This report provides an analysis of the commonalities of AI risk management frameworks. It demonstrates that, while some elements may sometimes differ, all the risk management frameworks analysed follow a similar and sometimes functionally equivalent risk management process.
    DOI: 10.1787/ba602d18-en
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  • 21
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    Intersectionality in education : Rationale and practices to address the needs of students’ intersecting identities (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (95 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.302
    Keywords: Education
    Abstract: Intersectionality highlights that different aspects of individuals’ identities are not independent of each other. Instead, they interact to create unique identities and experiences, which cannot be understood by analysing each identity dimension separately or in isolation from their social and historical contexts. Intersectional approaches in this way question the common classification of individuals into groups (male vs. female, immigrant vs. native etc.), which raises important implications for the policy-making process. In education, analyses with an intersectional lens have the potential to lead to better tailored and more effective policies and interventions related to participation, learning outcomes, students’ attitudes towards the future, identification of needs, and socio-emotional well-being. Consequently, as elaborated in this paper, some countries have adjusted their policies in the areas of governance, resourcing, developing capacity, promoting school-level interventions and monitoring, to account for intersectionality. Gaps and challenges related to intersectional approaches are also highlighted.
    DOI: 10.1787/dbb1e821-en
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  • 22
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    Fiscal equalisation and regional development policies : Is there a case for enhanced synergies? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.58
    Keywords: Finance and Investment ; Urban, Rural and Regional Development ; Taxation
    Abstract: Fiscal equalisation and regional development policies have often been perceived as separate policy fields. As a result, little is known about their potential interactions and implications for economic growth and welfare. This working paper reviews the two policies, explores the potential for enhanced synergies between the two, and proposes a theoretical framework linking them. The latter, which has not been empirically tested yet, posits that if regional development policies are correctly designed and implemented, their success should result in a drop of income disparities. Coupled with good governance practices and a framework that clearly allocates responsibilities among levels of government, more equal jurisdictions would find it easier to provide similar levels of services with comparable tax rates across the country. Therefore, whilst correctly designed and implemented fiscal equalisation policies remain a tool to patch gaps that may occur due to the shifting variety of revenue potential and spending needs of subnational entities, the need and the size of fiscal equalisation transfers could be significantly reduced if regional development policies in place are effective. This working paper concludes with a discussion on the benefits and challenges of enhancing synergies between the two policies, opening the door for future in-depth research.
    DOI: 10.1787/0d28a879-en
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    Recognition of Prior Learning for Ukrainian Refugee Students (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (13 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Keywords: Education ; Ukraine
    Abstract: The influx of highly qualified refugees from Ukraine has posed unique challenges for Recognition of Prior Learning (RPL) policies and practices in host countries. Analysing recent survey results, this policy brief provides an overview of the diverse RPL measures countries across the OECD have implemented in order to ensure a swift continuation of learning for Ukrainian refugee students. From extending application deadlines to international cooperation on qualifications information sharing, the policy landscape is evolving rapidly to ensure these highly skilled individuals can be included effectively into new educational environments.
    DOI: 10.1787/09936722-en
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    Policy pointers for equitable, effective and personalised upper secondary transitions (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (18 p.) , 21 x 28cm.
    Series Statement: OECD Education Spotlights no.7
    Keywords: Education
    Abstract: An effective transition into upper secondary education supports learners to identify how their talents and strengths can be supported by different learning pathways. By contrast, weak transitions can lead to learners entering programmes that do not promote their aspirations or deepen their interests, putting their engagement and motivation at risk. At a systemic level, when transition systems do not function effectively, they can amplify inequities, and jeopardise the formation of an appropriate skills mix for an economy. This Education Spotlight explores how countries manage transitions into upper secondary education and proposes policy pointers to guide transitions that support each learner to identify and pursue pathways that reflect and harness their personal talents and interests. It is based on the key findings from the OECD Education working paper Managing student transitions into upper secondary pathways.
    DOI: 10.1787/ac6c2095-en
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    Financing cost impacts on cost competitiveness of green hydrogen in emerging and developing economies (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.227
    Keywords: Environment ; Finance and Investment ; Development
    Abstract: Green hydrogen, produced from water and renewable power through the electrolysis process, can play a crucial role in the low-carbon transition to achieve the net-zero emission targets. Currently, the production cost of green hydrogen is not competitive when compared to hydrogen produced from natural gas. High capital costs are a major factor constraining its cost-competitiveness. This working paper utilises financial market data to address the knowledge gap concerning the range of Weighted Average Cost of Capital (WACC) for green hydrogen projects. It also conducts a survey among investors and financiers to identify key risk factors contributing to the high WACC. The key risks that have been identified include offtaker risks, lack of credible offtakers, price uncertainty of green hydrogen, and the absence of hydrogen trading markets. These risks are closely connected to the available risk mitigation strategies and tools. The paper summarises key risk mitigation strategies identified through case studies of lighthouse green hydrogen projects that have either reached or are nearly point of reaching financial investment decisions.
    DOI: 10.1787/15b16fc3-en
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    Climate adaptation: Why local governments cannot do it alone (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Series Statement: OECD Environment Policy Papers no.38
    Keywords: Urban, Rural and Regional Development ; Environment
    Abstract: Given the direct impacts of climate change are felt first and foremost at the local level, many have called for climate adaptation to be a local responsibility. Indeed, local authorities have a major influence on climate change adaptation - such as through their land use and permitting decisions. Yet, their actions are strongly determined by the national fiscal, regulatory and policy contexts in which they are embedded in. This policy paper provides an overview and a discussion of the roles and responsibilities for climate adaptation across levels of government. It argues that co-operation across levels of government is needed to strengthen adaptation at the local level. This policy paper was prepared as part of the OECD Territorial Approach to Climate Action and Resilience programme, which supports subnational authorities in their efforts to accelerate the net zero transition and build systemic resilience.
    DOI: 10.1787/be90ac30-en
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    Ukrainians and climate policies: What are Ukrainians’ preferences for using carbon revenues? (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.229
    Keywords: Energy ; Taxation ; Environment ; Ukraine
    Abstract: The paper presents the understanding of and attitudes towards climate change and climate policies in Ukraine, using a survey on a representative sample of more than 1 500 Ukrainians. The survey was carried out between October 2021 and February 2022 and presents the situation before Russia’s large-scale invasion of Ukraine. The survey tests support for three main climate policies in detail: a green infrastructure programme, a carbon tax with cash transfers and a ban on combustion-engine cars. It shows that support for climate policies depends on three key factors: how people perceive the effectiveness of the policies in reducing emissions, how they perceive distributional impacts on lower-income households (inequality concerns), and if they think their household will gain or lose from the policy. The survey also shows that when citizens receive information that specifically addresses these concerns, they exhibit stronger support for the policy. How the policy is designed also matters: Ukrainians widely accept a carbon tax when its revenues finance green investments and/or compensate lower-income households. The paper highlights seven considerations for Ukraine policymakers to design measures that are effective and supported by citizens. Following Russia’s war of aggression and once conditions are right, Ukrainian policymakers can also use the survey results to guide the reform of the environmental tax system- one of the goals in Ukraine’s recovery and reform agenda. The survey in Ukraine that the paper describes was conducted as part of a large-scale OECD international survey of attitudes toward climate policies carried out on over 40 000 respondents in twenty countries.
    DOI: 10.1787/00c8ec08-en
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    SME Policy Index: Eastern Partner Countries 2024 : Building Resilience in Challenging Times (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264750456 , 9789264514225 , 9789264956445
    Language: English
    Pages: 1 Online-Ressource (452 p.) , 21 x 28cm.
    Series Statement: SME Policy Index
    Keywords: Industry and Services ; Environment ; Development ; Armenia ; Azerbaijan ; Georgia ; Moldova, Republic of ; Ukraine
    Abstract: The SME Policy Index: Eastern Partner Countries 2024 – Building resilience in challenging times is a unique benchmarking tool to assess and monitor progress in the design and implementation of SME policies against EU and international best practice. It embraces the priorities laid out in the European Union’s SME Strategy for a sustainable and digital Europe and is structured around the ten principles of the Small Business Act for Europe, which provide a wide range of measures to guide the design and implementation of SME policies. This report marks the fourth edition in this series, following assessments in 2012, 2016, and 2020. It tracks progress made since 2020 and offers the latest key findings on SME development and related policies in the countries of the Eastern Partnership (EaP). It also identifies emerging challenges affecting SMEs in the region and provides recommendations to address them. The 2024 edition benefits from an updated methodology that also offers a deeper analysis of policies to support the digital transformation of SMEs.
    DOI: 10.1787/3197420e-en
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    Examens environnementaux de l'OCDE : Israël 2023 (version abrégée) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264669468 , 9789264535619 , 9789264937840
    Language: French
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: Israel 2023
    Keywords: Energy ; Environment ; Governance ; Development ; Israel
    Abstract: La rapide croissance économique et démographique que connaît Israël et son fort degré d’urbanisation continuent d’exercer des pressions significatives sur l’environnement. Le pays a relevé ses ambitions en matière de climat ces dernières années, mais n’est pas parti pour atteindre ses objectifs de réduction des émissions de gaz à effet de serre. De nouvelles mesures s’imposent pour mieux protéger la biodiversité, combattre la pollution de l’eau et s’adapter aux effets du changement climatique. Israël a pris une série de mesures importantes au service de ses ambitions de réduction à zéro des déchets et de circularité de l’économie. Il doit toutefois redoubler d’efforts pour améliorer la gestion des déchets et mettre l’économie dans son ensemble sur la voie de la circularité. L’examen formule 24 recommandations qui visent à aider Israël à améliorer ses performances environnementales, et accorde une attention particulière à la gestion des déchets et à l’économie circulaire. Avec ce deuxième Examen environnemental d’Israël, l’OCDE propose une évaluation indépendante, fondée sur des données factuelles, des performances environnementales du pays au cours de la dernière décennie. La présente version abrégée contient le résumé, de même que l’évaluation et les recommandations officielles du rapport. Le rapport complet est disponible en anglais sur le site web de l’OCDE.
    DOI: 10.1787/97b04926-fr
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    Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita (2023)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix des minéraux appliqué à la bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos dependen de que los productos minerales tengan un precio y una medición precisos, pero las complejidades en torno a la fijación de precios surgen de diversos factores. Esta publicación aplica el marco de precios de los minerales -tal como se documenta en la obra conjunta de la OCDE y el IGF “Determinación del precio de los minerales: Un marco para precios de transferencia” para identificar los principales factores económicos que influyen en el precio de la bauxita a la hora de aplicar el método del Precio Comparable No Controlado para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de bauxita. También ofrece ejemplos prácticos de cómo aplicar con precisión el marco de precios de los minerales a la bauxita.
    DOI: 10.1787/777927ec-es
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    Le dinamiche di sviluppo dell'Africa 2023 : Investire nello sviluppo sostenibile (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264452886
    Language: Italian
    Pages: 1 Online-Ressource (252 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Dinâmicas do desenvolvimento em África 2023: Investir no desenvolvimento sustentável
    Parallel Title: Parallele Sprachausgabe Dynamiques du développement en Afrique 2023 : Investir dans le développement durable
    Parallel Title: Parallele Sprachausgabe Africa's Development Dynamics 2023: Investing in Sustainable Development
    Keywords: Environment ; Finance and Investment ; Development
    Abstract: Il rapporto "Le dinamiche di sviluppo dell'Africa" fa tesoro degli insegnamenti tratti dalle esperienze dell'Africa centrale, orientale, settentrionale, meridionale e occidentale per elaborare raccomandazioni strategiche e condividere le buone pratiche in tutto il continente. Basandosi sulle statistiche più recenti, l'analisi delle dinamiche di sviluppo mira ad aiutare i leader africani a conseguire gli obiettivi dell'Agenda 2063 dell'Unione africana a tutti i livelli: continentale, regionale, nazionale e locale. La presente edizione esamina in che modo l'Africa possa attirare investimenti in grado di offrire il miglior equilibrio tra obiettivi economici, sociali e ambientali. I suoi dati recenti e le sue analisi sono messi a disposizione dei responsabili politici al fine di migliorare le valutazioni dei rischi, rafforzare i partenariati diretti dall'Africa e accelerare l'integrazione regionale in modo da aumentare gli investimenti sostenibili. Due capitoli esaminano il panorama degli investimenti in Africa e le relative priorità politiche a livello di continente. I cinque capitoli regionali propongono raccomandazioni ad hoc per settori strategici quali gli ecosistemi naturali, le energie rinnovabili, i finanziamenti per il clima e le catene di valore agroalimentari. Il rapporto "Le dinamiche di sviluppo dell'Africa" alimenta il dibattito politico tra i governi dell'Unione africana, i cittadini, gli imprenditori e i ricercatori. Propone una nuova collaborazione tra Paesi e regioni, incentrata sull'apprendimento reciproco e sulla conservazione dei beni comuni, ed è il frutto della collaborazione tra la Commissione dell'Unione africana e il Centro per lo sviluppo dell'OCSE.
    DOI: 10.1787/88bbaef0-it
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    Scaling Up the Mobilisation of Private Finance for Climate Action in Developing Countries : Challenges and Opportunities for International Providers (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264422209 , 9789264406827 , 9789264489998
    Language: English
    Pages: 1 Online-Ressource (112 p.) , 21 x 28cm.
    Series Statement: Green Finance and Investment
    Keywords: Energy ; Environment ; Finance and Investment ; Development
    Abstract: This report explores evidence-based action areas to increase and accelerate the mobilisation of private finance for climate action in developing countries, and the role of international public finance providers in doing so. It draws on best-available data to provide disaggregated analysis of the sectoral, geographic and other features of private finance mobilised by public climate finance and presents key economy-wide, sector-specific, and institutional challenges to private finance mobilisation. The analysis is anchored in the context of the USD 100 billion climate finance goal, initially set for 2020 and extended to 2025, while also providing insights related to mobilising private finance for climate action in developing countries more broadly.
    DOI: 10.1787/17a88681-en
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    Cadre de détermination des prix des minéraux appliqué à la bauxite (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Determinación del precio de los minerales : Un marco en materia de precios de transferencia - Bauxita
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: Application to Bauxite
    Keywords: Industry and Services ; Taxation
    Abstract: Dans le secteur minier, les recettes publiques dépendent de la précision du prix et de la mesure des produits minéraux. Cela peut s'avérer particulièrement complexe pour les minéraux semi-transformés tels que la bauxite, qui est utilisée en phase finale dans la chaîne de valeur de l'aluminium. L’annexe présentée dans ce rapport propose un cadre pour la détermination des prix des minéraux - ainsi qu’indiqué dans le document conjoint de l’OCDE et de l’IGF, Cadre de détermination des prix de transfert appliqué aux prix des minéraux - qui vise à répertorier les principaux facteurs économiques pouvant influer sur la fixation des prix de la bauxite en appliquant la méthode du prix comparable sur le marché libre (CUP) et à veiller à ce que les pays en développement soient en mesure d’imposer les exportations de minéraux de manière adéquate. La présente annexe montre par des exemples concrets comment le cadre peut être précisément appliqué à la bauxite.
    DOI: 10.1787/c02b18d9-fr
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    Equity, diversity and inclusion in early childhood education and care (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (17 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.83
    Keywords: Education
    Abstract: Early childhood education and care (ECEC) policies can have a major role in levelling the playing field in education and society by providing all children, and especially those from disadvantaged backgrounds, with opportunities to participate in high-quality early learning and development experiences. Countries face different challenges in promoting equity and inclusion in ECEC depending on the particular aspects of social, economic and cultural diversity that are salient in their contexts. Examining the prevalence of different dimensions of diversity in ECEC centres and their associations with indicators of quality, this policy brief points to directions that policymakers can take to ensure that ECEC systems address the needs of children from all backgrounds.
    DOI: 10.1787/72ab31c1-en
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    Substance interaction with the pulmonary resident cell membrane components leading to pulmonary fibrosis (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (155 p.) , 21 x 28cm.
    Series Statement: OECD Series on Adverse Outcome Pathways no.33
    Keywords: Environment
    Abstract: Lung fibrosis is a dysregulated or exaggerated tissue repair process resulting in the thickening or scarring of lung tissue. It involves the presence of sustained or repeated exposure to a stressor and intricate dynamics between several inflammatory and immune response cells, and the microenvironment of the alveolar-capillary region consisting of both immune and non-immune cells, and the lung interstitium. This AOP is applicable to a broad group of stressors of diverse properties e.g. metal dusts, pharmacological products, fibres, microorganisms, chemicals, including novel technology-enabled stressors such as nanomaterials. This AOP is referred to as AOP 173 in the Collaborative Adverse Outcome Pathway Wiki (AOP-Wiki).
    DOI: 10.1787/10372cb8-en
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    Income-based tax relief for R&D and innovation : An integrated view (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.161
    Keywords: Taxation ; Science and Technology
    Abstract: This document provides an integrated view on income-based tax incentives for R&D and innovation. It brings together the latest evidence on the adoption, design, generosity, cost and take-up of income-based tax incentives, and gives new insights into both the long-term and short-term trends in the take-up of income-based tax incentives by business and their cost to governments, including role of policy design changes. Furthermore, the report explores the scope for developing indicators that provide a more complete picture of the value of expenditure- and income-based tax relief for R&D and innovation in the OECD area and beyond.
    DOI: 10.1787/2db44e8b-en
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    Adverse Outcome Pathway on Aromatase inhibition leading to male-biased sex ratio via impacts on gonad differentiation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (67 p.) , 21 x 28cm.
    Series Statement: OECD Series on Adverse Outcome Pathways no.34
    Keywords: Environment
    Abstract: This adverse outcome pathway links inhibition of aromatase activity in teleost fish during gonadogenesis to increased differentiation to testis resulting in a male-biased sex ratio in the population, and ultimately, reduced population sustainability. Most gonochoristic fish species develop either as males or females and do not change sex throughout their life span. However, in species where sexual differentiation is controlled at least to some degree by environmental factors, there can be a window of development during gonadal differentiation that is sensitive to a variety of exogenous conditions. During this window, endocrine active chemicals, aromatase inhibitors in particular, have the potential to alter gonad development and sex differentiation. This AOP is referred to as AOP 346 in the Collaborative Adverse Outcome Pathway Wiki (AOP-Wiki).
    DOI: 10.1787/6a069853-en
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    Reorienting budgetary support to agriculture for climate change mitigation : A modelling analysis (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD Food, Agriculture and Fisheries Papers no.206
    Keywords: Agriculture and Food ; Environment
    Abstract: Reforming agricultural support is increasingly considered a viable means to enhance agriculture’s contribution to climate change mitigation, while fulfilling broader food systems policy objectives related to food security and livelihoods. This study uses a new computable general equilibrium model to investigate a set of global policy reform scenarios that reorientate governments’ budgetary transfers to agriculture to reduce greenhouse gas emissions. The results suggest that removing budgetary support globally would reduce agricultural emissions by 2.1% with potential negative effects on food supply. Reorienting existing support, instead, could have significantly stronger effects: decoupling payments from production and tying these to suitable agri-environmental practices could raise emission reduction to over 4% without harming food supply. Targeted investments in productivity and abatement technologies could bring additional emission savings in the long term with co-benefits for food security. Overall, combining green decoupling and investment policies in OECD countries would reduce global agricultural emissions by 5% – or by 11% if extended to other regions – while balancing outcomes across the three dimensions of the food systems’ triple challenge.
    DOI: 10.1787/28248b95-en
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    Environmental policy stringency and CO2 emissions : Evidence from cross-country sector-level data (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 21 x 28cm.
    Series Statement: OECD Economics Department Working Papers no.1773
    Keywords: Economics ; Environment
    Abstract: This paper provides empirical evidence on the short and long-term sectoral effect of environmental policy stringency on CO2 emissions, exploiting longitudinal data covering 30 OECD countries and more than 50 sectors. The analysis relies on the OECD Environmental Policy Stringency (EPS) index, a composite index tracking climate change and air pollution mitigation policies. Estimates obtained from panel regressions suggest that more stringent environmental policies are associated with lower emissions, that the effect builds over time and differs across sectors depending on their fossil fuel intensity. A one unit increase in the EPS index (about one standard deviation), is associated with 4% lower CO2 emissions in the sector with median fossil fuel intensity after two years and by 12% after 10 years. For sectors in the top decile of the fossil fuel intensity distribution, the estimates point to a decline in emissions by 11% after two years and 19% after ten years. Environmental policies targeted at energy, manufacturing and transport sectors have the largest potential impact on emissions. Illustrative policy scenarios based on these results indicate that achieving emission reductions consistent with net-zero targets will require raising the stringency of environmental policies more drastically and rapidly than in the past.
    DOI: 10.1787/53ddcef7-en
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    Trade policies to promote the circular economy: A case study of the plastics value chain (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Trade Policy Papers no.279
    Keywords: Trade ; Environment
    Abstract: Plastic products present several environmental, health, social and economic challenges that span from the extraction of raw materials to primary and final plastics production, to their distribution and use, and to the collection and sorting of plastic waste. International trade, which has facilitated the development of plastics supply chains, also comes with a range of challenges, such as a surge in demand for plastics ― notably in packaging ― difficulties to monitor plastics embedded in other products, and an increased risk of plastic waste leaking in countries that have less rigorous environmental regulations. Yet trade can also serve as a vehicle to access foreign pollution control technologies or to foster economies of scale for circular economy practices. Indeed, the implementation of circular economy solutions through trade policies is crucial in addressing plastic pollution. Such policies could include reduced tariffs on environmentally-friendly alternatives to plastic products; trade facilitation measures for reverse supply chains; or technical regulations, standards, labelling schemes, and conformity assessment procedures that promote product designs which will minimise pollution throughout the entire plastic lifecycle.
    DOI: 10.1787/e36f2d91-en
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    Promoting nature-based solutions in municipalities in Hungary (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Environment Policy Papers no.39
    Keywords: Urban, Rural and Regional Development ; Environment ; Hungary
    Abstract: Nature-based solutions (NbS) aim to maintain, enhance and restore ecosystems to address a variety of social, economic and environmental challenges, including climate change and biodiversity loss. This paper applies the OECD’s framework to provide recommendations for how to encourage the use of NbS by Hungarian municipalities. It illustrates some of the key challenges in the local implementation of NbS in Hungary and provides international examples of how they are tackled in diverse contexts. It also discusses the role of reforms about the enabling environment to mobilise further public and private investment in climate adaptation.
    DOI: 10.1787/d81fb09f-en
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    Financing solutions to foster industrial decarbonisation in emerging and developing economies (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (97 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.226
    Keywords: Industry and Services ; Environment ; Finance and Investment
    Abstract: Industry decarbonisation is a cornerstone to reach net-zero emissions by this mid-century. The diversity of industrial activities, processes and products, the complexity of global industrial value chains, and the international competition make industry decarbonisation a challenging objective. Annual investments in low-carbon technologies for industry decarbonisation need to increase by a factor of three to five by 2030 compared to current levels to align industrial emissions with net-zero pathways. This paper analyses available financing solutions to scale up investments at pace, especially in emerging and developing economies where industrial production is growing rapidly whilst available finance is limited. It highlights de-risking and financial instruments and models that can help accelerate investments and draws lessons from twelve financing industry decarbonisation case studies which demonstrate how private capital can be mobilised.
    DOI: 10.1787/24a155ab-en
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    Social and emotional skills : Latest evidence on teachability and impact on life outcomes (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (136 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.304
    Keywords: Education ; Social Issues/Migration/Health
    Abstract: Education systems around the world are increasingly recognising that social and emotional skills (SES) are essential for students and societies. This paper contributes to the Innovative approaches to measuring social and emotional skills project, which aims to complement self-report measures of SES with more direct assessments. It addresses criticisms of the OECD framework for SES used by the OECD Survey on Social and Emotional Skills and discusses the use of the Big Five model as an underlying structure for organising SES. The paper then examines the teachability of SES through a comprehensive literature review. In addition, it reviews the evidence for the relationship between different SES and key life outcomes. The paper also seeks to reconcile divergent conceptual understandings in the literature by providing a clear definition of SES and highlighting discrepancies in skill definitions. The conclusions of the paper identify gaps in current research, highlight teachable skills with notable predictive value SES relevant for educators and policy makers, and support the development of direct SES assessments.
    DOI: 10.1787/ba34f086-en
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    Impacts of Russia’s war of aggression against Ukraine on the shipping and shipbuilding markets (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (13 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Keywords: Economics ; Energy ; Trade ; Industry and Services ; Environment ; Transport ; Belarus ; Russian Federation ; Ukraine
    Abstract: Russia's war of aggression against Ukraine has had profound effects on the maritime sector. It directly disrupted maritime activities in the Black and Azov seas, causing the suspension of Ukrainian port operations and agricultural exports. Although an export corridor temporarily resumed activities, the termination of the agreement in July 2023 continues to affect Ukrainian shipping. International sanctions against Russia and Belarus have notably targeted shipowners and shipbuilders, restricting Russian ships' access to OECD ports. These sanctions have also halted orders for Russian ship owners in OECD countries, reducing new orders and vessel completions in Russian shipyards. While global seaborne trade and ship demand remain relatively unaffected, the war has prompted longer-term impacts such as altered trading routes, changes in energy demand and costs, potential implications for maritime decarbonisation, and an increase in "dark fleet" vessels.
    DOI: 10.1787/4f925e43-en
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  • 45
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    OECD framework for mapping and quantifying government support for business innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.160
    Keywords: Finance and Investment ; Taxation ; Science and Technology
    Abstract: This paper resents a measurement framework aiming to support the collection of comprehensive and internationally comparable quantitative and qualitative information on governmental innovation support programmes and instruments. It proposes a taxonomic system with definitions, classifications and reporting conventions aligned with OECD and other international standards. The framework is intended to support future OECD measurement efforts in this area and the analysis of innovation support portfolios within and across countries.
    DOI: 10.1787/f30547e7-en
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    Peer Review of the Automatic Exchange of Financial Account Information 2023 Update (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264976962 , 9789264863811 , 9789264860933
    Language: English
    Pages: 1 Online-Ressource (111 p.) , 21 x 28cm.
    Keywords: Taxation
    Abstract: The Global Forum on Transparency and Exchange of Information for Tax Purposes (Global Forum) is a multilateral framework for tax transparency and information sharing, within which over 160 jurisdictions participate on an equal footing. The Global Forum monitors and peer reviews the implementation of the international standards of Exchange of Information on Request (EOIR) and Automatic Exchange of Information (AEOI). AEOI provides for the automatic exchange of a predefined set of financial account information between tax authorities on an annual basis to assist them in ensuring the correct amount of tax is paid. To ensure the AEOI standard is fully effective, the Global Forum carries out a review of each jurisdiction’s domestic and international legal frameworks to ensure they are complete, as well as a review of the effectiveness of their implementation of the standard in practice. This report presents the latest conclusions of the peer reviews of the legal frameworks put in place by jurisdictions to implement the AEOI standard. It supplements the assessments of the legal frameworks and the initial reviews of the effectiveness of their implementation in practice published in 2022, for around 100 jurisdictions that were the first to commit to commence AEOI. This report also contains the results of the Global Forum’s initial peer reviews in relation to the effectiveness in practice of the implementation of the standard by jurisdictions commencing exchanges in 2019.
    DOI: 10.1787/5c9f58ae-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Latvia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264603608
    Language: English
    Pages: 1 Online-Ressource (176 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Latvia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Latvia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/b58002ef-en
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    Harmful Tax Practices – 2022 Peer Review Reports on the Exchange of Information on Tax Rulings : Inclusive Framework on BEPS: Action 5 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264601048 , 9789264934955 , 9789264932715
    Language: English
    Pages: 1 Online-Ressource (460 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Under the BEPS Action 5 minimum standard, members of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting (BEPS) have committed to counter harmful tax practices with a focus on improving transparency. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings. The exchange on tax rulings is a critical tool in improving access of tax administrations to information relevant to assess the corporate tax affairs of their taxpayers and to efficiently tackle tax avoidance and other BEPS risks. Over 140 countries and jurisdictions participate in the Inclusive Framework on BEPS and take part in the peer review process to assess their compliance with the transparency framework. Specific terms of reference and a methodology have been agreed for the peer reviews, focusing the assessment on five key elements: information gathering process, exchange of information, confidentiality of the information received, statistics on the exchanges on rulings, and transparency on certain aspects of intellectual property regimes. This report reflects the outcome of the seventh annual peer review of the implementation of the Action 5 minimum standard.
    DOI: 10.1787/22bbeacc-en
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    Taux effectifs sur le carbone 2023 (version abrégée) : Tarification des émissions de gaz à effet de serre au moyen de taxes et d’échanges de quotas d’émission (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264669918 , 9789264863576 , 9789264648012
    Language: French
    Pages: 1 Online-Ressource (59 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Effective Carbon Rates 2023: Pricing Greenhouse Gas Emissions through Taxes and Emissions Trading
    Keywords: Energy ; Environment ; Taxation
    Abstract: Une transition réussie vers zéro émission nette de gaz à effet de serre (GES) nécessite des politiques d'atténuation efficaces, incluant des mesures de tarification du carbone : un instrument au bon rapport coût/efficacité qui non seulement réduit les émissions, mais génère également des revenus pour soutenir la transition. Cette quatrième édition des Taux effectifs sur le carbone offre une vue d'ensemble des systèmes de tarification du carbone en présentant les droits d’accise sur les combustibles et les carburants, les taxes sur le carbone et les systèmes d'échange de quotas d'émission (SEQE) jusqu'en 2021, tout en incluant certains développements jusqu'en 2023. Les mesures présentées ont un impact direct sur le coût des émissions de gaz à effet de serre, orientant ainsi les décisions de production, de consommation et d'investissement vers des options à faible teneur en carbone ou à teneur nulle en carbone. L'analyse porte sur 72 pays qui, ensemble, représentent environ 80 % des émissions mondiales de GES. Le rapport met l'accent sur l'évolution des systèmes d'échange de quotas d'émission et des taxes sur les carburants dans le contexte de la crise énergétique et fournit des données complètes et comparables sur l'état actuel de la tarification des émissions de GES, ce qui peut aider les décideurs politiques à identifier des priorités et à affiner leurs stratégies d'atténuation des émissions de carbone.
    DOI: 10.1787/1b3d26f3-fr
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    AI and the Future of Skills, Volume 2 : Methods for Evaluating AI Capabilities (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264817326 , 9789264420359 , 9789264824294
    Language: English
    Pages: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Series Statement: Educational Research and Innovation
    Keywords: Education
    Abstract: As artificial intelligence (AI) expands its scope of applications across society, understanding its impact becomes increasingly critical. The OECD's AI and the Future of Skills (AIFS) project is developing a comprehensive framework for regularly measuring AI capabilities and comparing them to human skills. The resulting AI indicators should help policymakers anticipate AI’s impacts on education and work. This volume describes the second phase of the project: exploring three different approaches to assessing AI. First, the project explored the use of education tests for the assessment by asking computer experts to evaluate AI’s performance on OECD’s tests in reading, mathematics and science. Second, the project extended the rating of AI capabilities to tests used to certify workers for occupations. These tests present complex practical tasks and are potentially useful for understanding the application of AI in the workplace. Third, the project explored measures from direct AI evaluations. It commissioned experts to develop methods for selecting high-quality direct measures, categorising them according to AI capabilities and systematising them into single indicators. The report discusses the advantages and challenges in using these approaches and describes how they will be integrated into developing indicators of AI capabilities.
    DOI: 10.1787/a9fe53cb-en
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    Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (32 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Dividend Tax Fraud: Raising Awareness of Dividend Stripping Schemes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: L’arbitrage de dividendes est une forme de fraude commise par le truchement d’un dispositif complexe d’opérations de négociation, de vente et de rachat d’actions exécutées sur une période bien précise et dont le but est d’éluder l’impôt sur les dividendes ou de solliciter des remboursements illégitimes de la retenue à la source sur le dividende. Sous ses diverses variantes, l’arbitrage de dividendes représente une menace sérieuse en termes d’érosion de la base d’imposition pour de nombreuses juridictions. Il peut en outre engendrer des distorsions de marché qui portent atteinte à l’intégrité du système financier. Ce rapport a pour objet de sensibiliser aux pratiques frauduleuses reposant sur l’arbitrage de dividendes et offre aux pays plusieurs recommandations permettant d’identifier les risques posés par ce phénomène, d’améliorer la coordination entre les autorités nationales et de renforcer la coopération internationale. En particulier, la lutte contre ce phénomène exige une étroite coordination entre organismes publics nationaux, une forte coopération internationale et un réseau efficace d’échange de renseignements entre juridictions. À cet égard, les pays peuvent envisager des actions ciblées et des stratégies globales, qui associent les administrations fiscales et les autorités répressives, mais aussi les organismes de régulation et de surveillance financières, ainsi que les autorités compétentes en matière de lutte contre le blanchiment de capitaux. Dans certains cas, des modifications de la législation peuvent également s’avérer nécessaires.
    DOI: 10.1787/add0773b-fr
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Poland 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264895881
    Language: English
    Pages: 1 Online-Ressource (150 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Poland
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Poland, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/aae8ac89-en
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    Making Dispute Resolution Mechanisms More Effective – Consolidated Information on Mutual Agreement Procedures 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840898
    Language: English
    Pages: 1 Online-Ressource (442 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Keywords: Taxation
    Abstract: Members of the OECD/G20 Inclusive Framework on BEPS have published more information concerning the Mutual Agreement Procedure (MAP) than ever before, including MAP guidance, MAP Statistics, MAP profiles and Peer Review reports, all pursuant to the BEPS Action 14 Minimum Standard. However, this information is available in different places, so taxpayers and other competent authorities must seek out this information for each jurisdiction separately. Accordingly, the FTA MAP Forum has decided to summarise and consolidate published information concerning MAP for all member jurisdictions of the Inclusive Framework on BEPS in a single publication containing Consolidated Information on Mutual Agreement Procedures for 2023. This report provides stakeholders with an overview of each jurisdiction’s MAP policy and practices in a clear and simple manner. For each jurisdiction, the Consolidated Information on Mutual Agreement Procedures contains: recent developments relevant to MAP, a brief overview of the MAP provisions contained in its tax treaties, the contact details and organisation of the competent authority, links to published information on MAP, and an overview of the jurisdiction’s MAP statistics for the previous year.
    DOI: 10.1787/69b789e7-en
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    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840126
    Language: French
    Pages: 1 Online-Ressource (106 p.) , 16 x 23cm.
    Series Statement: Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales
    Parallel Title: Parallele Sprachausgabe Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1): Peer Review Report on the Exchange of Information on Request
    Keywords: Taxation ; Mauritania
    Abstract: Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande en Mauritanie, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016. En raison de l'expérience pratique limitée de la Mauritanie en matière d'échange de renseignements sur demande, et conformément à la méthodologie des examens par les pairs et des examens des non-membres, le rapport évalue uniquement le cadre juridique de la juridiction. L'évaluation de la mise en œuvre pratique de ce cadre fera l'objet d'un futur examen de phase 2.
    DOI: 10.1787/facc7860-fr
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    Teaching Opportunities and Support for Ukrainian Educators (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (9 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Keywords: Education
    Abstract: Amid the millions of refugees forced to flee Ukraine, an estimated 10-17% have previously worked in the education sector. The expertise and qualifications of Ukrainian educators can be harnessed in host countries to provide vital support for Ukrainian students who are navigating unfamiliar educational systems, while also offering them continued career opportunities in their chosen field and supporting the local education system. Drawing insights from recent OECD survey results, this brief provides an overview of the efforts initiated by OECD countries to employ Ukrainian teachers, while identifying the obstacles which persist such as qualifications recognition, training gaps, and language barriers. Measures such as streamlining recruitment processes, fostering flexibility in qualification recognition, and providing tailored training for teachers and assistants can help optimise their potential.
    DOI: 10.1787/815affa3-en
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    Adverse Outcome Pathway on Androgen receptor agonism leading to male-biased sex ratio (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: OECD Series on Adverse Outcome Pathways no.35
    Keywords: Environment
    Abstract: This adverse outcome pathway links androgen receptor agonism in teleost fish during gonadogenesis to male-biased sexual differentiation and consequently, reduced population growth rate. Sex determination in teleost fishes is highly plastic; it can be genetically or environmentally influenced. Species with environmentally-based sex determination in particular can be very sensitive to exogenous chemicals during the period of differentiation. Exogenous hormones are of ecological concern because they have the potential to alter gonad development and sex differentiation. This AOP is referred to as AOP 376 in the Collaborative Adverse Outcome Pathway Wiki (AOP-Wiki).
    DOI: 10.1787/6f60dce3-en
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    Generative artificial intelligence in finance (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.9
    Keywords: Education ; Social Issues/Migration/Health ; Employment ; Finance and Investment ; Governance
    Abstract: The rapid acceleration in the pace of AI innovation in recent years and the advent of content generating capabilities (Generative AI or GenAI) have increased interest in AI innovation in finance, in part due to the user-friendliness and intuitive interface of GenAI tools. The use of AI in financial markets involving full end-to-end automation without any human intervention remains largely at development phase, but its wider deployment could amplify risks already present in financial markets and give rise to new challenges. This paper presents recent evolutions in AI in finance and potential risks and discusses whether policy makers may need to reinforce policies and strengthen protection against these risks.
    DOI: 10.1787/ac7149cc-en
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    Assessing net-zero metrics for financial institutions : Supporting the monitoring of financial institutions’ commitments (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.37
    Keywords: Environment ; Finance and Investment
    Abstract: Financial markets need clear information and credible metrics to inform climate-related investment and financing decisions. This report explores key challenges and opportunities related to the transparency, specificity and integrity of metrics to support the monitoring of financial institutions’ net-zero commitments. It provides an assessment of metrics put forward in five voluntary frameworks, identifies the type of information and metrics proposed, their common themes and gaps, as well as limitations in underlying methodological guidance that may hinder financial institutions’ ability to report and disclose metrics. The report highlights a need both for continued efforts to develop robust metrics and incentivise improved data disclosure, as well as for international co-operation to reduce fragmentation and provide further transparency on the scope of metrics and underlying methodologies.
    DOI: 10.1787/dedcfe56-en
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    Environmentally adjusted multifactor productivity : Accounting for renewable natural resources and ecosystem services (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: OECD Green Growth Papers no.2023/01
    Keywords: Environment
    Abstract: Multifactor productivity is a comprehensive measure of productivity where the underlying production function accounts for multiple factor inputs, traditionally labour and produced capital. While single-factor productivity is intuitively simple, such measure offers a biased picture of the economy because it attributes all variation in output growth to a single factor input (e.g. consumption of fossil fuels or material resources) while the role of other factors is ignored. Multifactor productivity aims at addressing this shortcoming, and as such it is a valuable component of the OECD set of Green Growth headline indicators. This paper presents further progress in measuring the EAMFP and related growth accounting indicators in 52 countries for 1996-2018. An important novelty is the inclusion of renewable natural resources such as land, timber and fisheries, and ecosystem services such as coastal and watershed protection. Exploratory results on accounting for renewable energy resources are also included.
    DOI: 10.1787/9096211d-en
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    Public policies for effective micro-credential learning (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.85
    Keywords: Education
    Abstract: Smaller, more targeted, and more flexible than traditional education and training programmes, micro-credentials have become a prominent feature of education, training and labour market policy discussions in recent years. Several OECD countries have already started the development of national micro-credential ecosystems, and many others are looking to follow suit. This OECD Education Policy Perspective serves as Part A in a two-part series of summary papers. This paper examines the evolving landscape of micro-credentials, focusing on the development of public policies that can foster effective utilisation of micro-credentials for lifelong learning, upskilling and reskilling. The paper also provides a self-assessment tool for micro-credential policy implementation, which identifies a range of policy measures and considerations needed for the establishment and effective operation of national micro-credential ecosystems. This document was authored by Shizuka Kato from the OECD Higher Education Policy Team and Thomas Weko from George Washington University.
    DOI: 10.1787/a41f148b-en
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    Unravelling the layers of teachers’ work-related stress (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (6 p.) , 21 x 28cm.
    Series Statement: Teaching in Focus no.46
    Parallel Title: Parallele Sprachausgabe Stress professionnel chez les enseignants : Que nous apprennent les données TALIS ?
    Keywords: Education
    Abstract: With many countries struggling to boost the attractiveness of the teaching profession, it is important to understand the sources of teacher stress better. This brief explores data on lower secondary teachers from TALIS 2018 to investigate whether stressors vary according to students’ socio-economic background. In addition, it looks at which stressors are more likely to be associated with teachers’ job satisfaction and plans to continue in the role.
    DOI: 10.1787/bca86c20-en
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    Towards an impactful Mitigation Work Programme under the UNFCCC (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Series Statement: OECD/IEA Climate Change Expert Group Papers no.2023/03
    Keywords: Energy ; Environment
    Abstract: The Mitigation Work Programme (MWP) was established at COP26 to urgently enhance mitigation ambition and implementation in this critical decade. This paper explores how the MWP could build on and amplify relevant existing efforts, within and outside the UNFCCC, to trigger the rapid scale up of mitigation efforts required to keep the temperature goal of the Paris Agreement within reach. As a multilateral platform backed by the legitimacy and convening power of the UNFCCC, the MWP could help to raise awareness of available tools and solutions, build momentum behind relevant ongoing mitigation-related initiatives without being prescriptive, and deliver more effective, targeted mitigation efforts across all fronts in the near-term. This paper also outlines potential options for the annual decision on the MWP which provides an important opportunity to maintain attention on the need to urgently scale up mitigation efforts and encourages learning-by-doing. The annual MWP decision could be structured around different mutually supportive elements including lessons learned from the MWP’s first year, follow-up from MWP activities and related mitigation commitments at previous COPs, synergies with other UNFCCC processes, and how to complement the global stocktake.
    DOI: 10.1787/36da89de-en
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    Assessing, documenting, and recognising social and emotional skills in upper secondary education : An overview of practices, approaches, models, and strategies from OECD countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.84
    Keywords: Education
    Abstract: This policy perspective was developed at the request of the Directorate for Education Reform, Scotland (United Kingdom) to provide an overview of how countries across the OECD assess social and emotional skills in upper secondary education. It is accompanied by, and draws on material from, a Peer Learning Discussion on the same topic in March 2023 in Scotland. It aims to provide an overview of literature and country approaches in an area where there is presently limited comparative information on national and system-wide approaches. The policy perspective addresses two key questions about country practices in assessing social and emotional skills (variously known among OECD countries as social and emotional skills, non-cognitive capacities, 21st-century skills, transversal competencies, and complex competencies): a) how do countries collect information on social and emotional on a systemic level; i.e. outside formal upper secondary certification, and b) how do countries assess social and emotional skills for the purposes of upper secondary certification? To answer these questions, the policy perspective provides an inventory and synthesis from 12 countries of approaches, models, and strategies used at the national level to document, assess, and recognise similarly challenging skills, and detailed cases of the model and strategy for assessment of social and emotional skills in Canada (British Columbia), Finland, and New Zealand.
    DOI: 10.1787/69c7abe6-en
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    Micro-credential policy implementation in Finland, the Slovak Republic, Slovenia and Spain (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.86
    Keywords: Education ; Finland ; Slovak Republic ; Slovenia ; Spain
    Abstract: Smaller, more targeted, and more flexible than traditional education and training programmes, micro-credentials have become a prominent feature of education, training and labour market policy discussions in recent years. Several OECD countries have already started the development of national micro-credential ecosystems, and many others are looking to follow suit. This OECD Education Policy Perspective serves as Part B in a two-part series of summary papers. The first publication, Paper A, examined the evolving landscape of micro-credentials, with a particular focus on the development of public policies that can foster effective utilisation of micro-credentials for lifelong learning, upskilling and reskilling. This publication, Paper B, presents case studies from four European Union Member States – Finland, the Slovak Republic, Slovenia and Spain. The document was authored by Roza Gyorfi and Shizuka Kato from the OECD Higher Education Policy Team and Thomas Weko from George Washington University.
    DOI: 10.1787/c3daa488-en
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    Education and innovation for the digital and green transitions: How higher education can support effective curricula in schools (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.81
    Keywords: Education
    Abstract: This analytical report was prepared by the OECD Higher Education Policy Team as part of the Education and Innovation Practice Community (EIPC), an action of the European Union’s New European Innovation Agenda, flagship 4 on “Fostering, attracting and retaining deep tech talent”. EIPC seeks to bring together peers from policy and practice to advance understanding of the competencies that can trigger and shape innovation for the digital and green transitions, and the mechanisms through which higher education can contribute to their development in secondary education (Strand 1), higher education (Strand 2), and adult upskilling and reskilling (Strand 3). This report for EIPC Strand 1 examines how higher education institutions (HEIs) can support the integration of competencies for innovation into secondary school curricula. Drawing on research evidence, practical examples and insights from the EIPC network and a wide range of OECD and EU education systems, it offers six options for consideration by education policy makers on how to strengthen HEIs’ role in supporting effective curriculum development in schools.
    DOI: 10.1787/3dedf4cb-en
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    Optimiser les ressources dans l’enseignement scolaire : Investissements judicieux, résultats de qualité, égalité des chances (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264474567 , 9789264628748 , 9789264661387
    Language: French
    Pages: 1 Online-Ressource (200 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Value for Money in School Education: Smart Investments, Quality Outcomes, Equal Opportunities
    Keywords: Education ; Finance and Investment
    Abstract: L'élaboration des politiques a toujours consisté à faire des choix, gérer des compromis et équilibrer plusieurs objectifs et priorités pour la prise de décisions budgétaires complexes. Pourtant, ces dernières années, les décideurs politiques ont été confrontés à un nombre croissant de priorités, d'où une pression plus forte pour améliorer l'efficacité des dépenses publiques. Il existe de solides arguments en faveur d'un investissement public dans une éducation de haute qualité du fait de ses résultats économiques ainsi qu'aux retombées sociales plus générales pour les individus et la société. Mais alors qu'une éducation de haute qualité continuera à permettre aux individus et aux sociétés de prospérer et de se remettre des perturbations, les ministères de l'éducation devront repenser leur façon d'investir dans l'éducation pour garantir l'optimisation de l’utilisation de ces ressources. Après une introduction exposant le contexte, cette publication fait le point sur les rendements économiques et les résultats sociaux plus larges dérivés d'une éducation de qualité, plaidant en faveur de la poursuite des investissements publics. Elle se tourne ensuite vers l'examen des moyens intelligents d'investir dans l'éducation et examine les principaux leviers politiques pour optimiser l’utilisation des ressources: gérer et distribuer le financement des écoles pour tirer le meilleur parti des investissements éducatifs ; parvenir à l’équité parallèlement à une plus grande efficacité ; et la planification, le suivi et l'évaluation de l'utilisation efficace du financement des écoles.
    DOI: 10.1787/013d7b90-fr
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    Dividend Tax Fraud : Raising Awareness of Dividend Stripping Schemes (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Fraude fiscale aux dividendes : Renforcer la sensibilisation aux montages d’arbitrage de dividendes
    Keywords: Finance and Investment ; Governance ; Taxation
    Abstract: Dividend stripping is a type of fraud that is committed through a complex mechanism of trading, selling and repurchasing shares over a certain period to unlawfully avoid payment of dividend taxes, or to claim unjustified tax reimbursements. Dividend stripping in its many forms poses a great challenge to the tax bases of numerous jurisdictions and may create market distortions that corrode the integrity of the financial system. This report is intended to raise awareness of dividend stripping frauds and provides a number of recommendations for countries around recognising the risk, improving domestic co-ordination and expanding international co-operation. In particular, tackling dividend stripping requires strong domestic inter-agency co-ordination and international co-operation, as well as the sharing of information between jurisdictions. Countries may therefore wish to prepare targeted actions and comprehensive strategies against this phenomenon, including not only tax administrations and law enforcement, but also financial regulators and supervisory authorities, as well as anti-money laundering competent authorities. Legislative changes may also be required in some cases.
    DOI: 10.1787/70ee934c-en
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    Preparing Infrastructure for Automated Vehicles (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789282198612
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: ITF Research Reports
    Keywords: Transport
    Abstract: Automated vehicles are becoming more prevalent and capable, but they have different requirements than cars wholly controlled by human drivers. This report examines what is needed now to support automated vehicles, focusing on three policy-making areas: physical infrastructure, data and digital infrastructure, and institutional frameworks. It draws on the deliberations of an ITF Working Group, as well as interviews with policy makers, developers and experts.
    DOI: 10.1787/b96ca198-en
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  • 69
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    Determinación del precio de los minerales : Un marco en materia de precios de transferencia (2023)
    Paris : OECD Publishing
    Details
    Language: Spanish
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Cadre de détermination des prix de transfert appliqué aux prix des minéraux
    Parallel Title: Parallele Sprachausgabe Determining the Price of Minerals: A Transfer Pricing Framework
    Keywords: Industry and Services ; Taxation
    Abstract: En el sector minero, los ingresos públicos se generan mediante la recaudación de regalías mineras e impuestos sobre la renta calculados sobre el valor del mineral comercializado. Sin embargo, debido a la frecuencia y la escala de las transacciones entre partes vinculadas, el riesgo potencial para los ingresos fiscales que supone la manipulación de los precios de transferencia puede ser elevado, especialmente en torno al valor de los minerales extraídos. Este conjunto de herramientas proporciona orientaciones prácticas y significativas para que los países en desarrollo determinen el precio de los minerales vendidos a partes vinculadas utilizando el principio de plena competencia. Ofrece un marco sobre cómo utilizar los principios de precios de transferencia para aplicar el método del Precio Comparable No Controlado, incluida la identificación de los principales factores económicos que influyen en el precio de los minerales ("marco de precios de los minerales") para garantizar que los países en desarrollo puedan gravar adecuadamente las exportaciones de minerales. También incluye enfoques administrativos simplificados para fijar el precio de las ventas de minerales que podrían reducir la carga administrativa de los países en desarrollo.
    DOI: 10.1787/b006913a-es
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    Towards a Blue Recovery in Samoa : Appraisal Report (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264521803 , 9789264619197 , 9789264878525
    Language: English
    Pages: 1 Online-Ressource (110 p.) , 21 x 28cm.
    Keywords: Environment ; Finance and Investment ; Urban, Rural and Regional Development ; Development ; Samoa
    Abstract: The re-opening of Samoa’s borders in late-2022 kickstarted the country’s recovery from the COVID-19 pandemic. This offers an opportunity to rebuild sustainably its tourism, maritime transport, and fisheries sectors. Samoa’s ocean resources can also augment its resilience to future shocks such as climate change. Through an analysis of Samoa’s economic trends and environmental pressures, institutional set-up and policy tools, as well as financing landscape, this report identifies opportunities and challenges for Samoa’s ocean economy to drive sustainable and resilient development. The Samoa Ocean Strategy offers a blueprint for such a pursuit, but there remain gaps and impediments. To address them, the report provides several cross-cutting and sector-specific policy recommendations to accelerate Samoa’s transition to a sustainable ocean economy.
    DOI: 10.1787/bd8d4112-en
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Mauritania 2023 (Second Round, Phase 1) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264598409
    Language: English
    Pages: 1 Online-Ressource (98 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Parallel Title: Parallele Sprachausgabe Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Mauritanie 2023 (Deuxième cycle, Phase 1) : Rapport d'examen par les pairs sur l'échange de renseignements sur demande
    Keywords: Taxation ; Mauritania
    Abstract: This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Mauritania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Mauritania's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
    DOI: 10.1787/951c320f-en
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    Evaluation of Belgium’s COVID-19 Responses : Fostering Trust for a More Resilient Society (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264840409
    Language: English
    Pages: 1 Online-Ressource (291 p.) , 21 x 28cm.
    Keywords: Education ; Economics ; Governance ; Social Issues/Migration/Health ; Belgium
    Abstract: As countries seek to draw lessons the COVID-19 crisis and increase their future resilience, evaluations are important tools to understand what worked or not, why and for whom. This report builds on the OECD work on “government evaluations of COVID-19 responses”. It evaluates Belgium’s responses to the pandemic in terms of risk preparedness, crisis management, as well as public health, education, economic and fiscal, and social and labour market policies. Preserving the country’s resilience in the future will require promoting trust in public institutions and whole-of-government approaches to crisis management, reducing inequalities, and preserving the fiscal balance. The findings and recommendations of this report will provide guidance to public authorities in these efforts.
    DOI: 10.1787/990b14aa-en
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    A Territorial Approach to Climate Action and Resilience (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264502130 , 9789264602755 , 9789264858107
    Language: English
    Pages: 1 Online-Ressource (216 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Environment ; Governance ; Urban, Rural and Regional Development
    Abstract: Global warming is likely to reach 1.5°C as early as in 2030, with current climate action falling short of meeting the Paris Agreement goals and a mounting risk of tipping beyond the ability of human societies to adapt. Building on broader OECD work on climate, this report proposes a new OECD territorial climate indicator framework and demonstrates that the potential to mitigate greenhouse gas emissions, adapt to climate impacts and address vulnerabilities varies across different territories. The report also presents a policy framework of 9 recommended actions to help decision makers unleash more effective climate action and resilience, both by integrating a territorial approach into national and subnational climate policies and by mainstreaming climate objectives into urban, rural and regional policies. The report summarises the analysis into a checklist for national and local governments to implement a territorial approach to climate and resilience policies, as well as a compendium of 36 best practices from cities, regions and countries from all around the world.
    DOI: 10.1787/1ec42b0a-en
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    Misuse of Citizenship and Residency by Investment Programmes (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264853775
    Language: English
    Pages: 1 Online-Ressource (61 p.) , 21 x 29.7cm.
    Keywords: Finance and Investment ; Governance ; Social Issues/Migration/Health ; Taxation
    Abstract: Citizenship and residency by investment (CBI/RBI) programmes are government-administered programmes that grant citizenship or residency to foreign investors by expediting or bypassing normal migration processes. These programmes can help spur economic growth through foreign direct investment, but they are also attractive to criminals and corrupt officials seeking to evade justice and launder the proceeds of crime reaching into the billions of dollars. This report highlights how CBI programmes can allow criminals more global mobility and help them hide their identity and criminal activities behind shell companies in other jurisdictions. It highlights the vulnerabilities of these complex and international investment migration programmes, including the frequent use of intermediaries, involvement of multiple government agencies, abuse by professional enablers and lack of proper governance of the CBI/RBI programmes. The report proposes measures and examples of good practice, that can help policy makers and those responsible for managing the investment migration programmes address these risks. These include an in-depth analysis and understanding of how criminals can exploit CBI or RBI programmes and incorporating risk mitigation measures, such as multi-layer due diligence, in the design of the investment migration programme.
    DOI: 10.1787/ae7ce5fb-en
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    Climate Finance Provided and Mobilised by Developed Countries in 2013-2021 : Aggregate Trends and Opportunities for Scaling Up Adaptation and Mobilised Private Finance (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264780460 , 9789264759169 , 9789264720954
    Language: English
    Pages: 1 Online-Ressource (24 p.) , 21 x 28cm.
    Series Statement: Climate Finance and the USD 100 Billion Goal
    Parallel Title: Parallele Sprachausgabe Financement climatique fourni et mobilisé par les pays développés en 2013-2021 : Tendances agrégées et opportunités pour accroître le financement de l'adaptation et la mobilisation de fonds privés
    Keywords: Environment ; Finance and Investment ; Development
    Abstract: This report presents aggregate trends of annual climate finance provided and mobilised by developed countries for developing countries for the period 2013-2021. It includes breakdowns by climate theme, sector, financial instrument and recipient country grouping for the period 2016-2021. The report also provides key recommendations for international providers to increase financing towards adaptation and more effectively mobilise private finance for climate action, which are both important policy priorities and current bottlenecks. The recommendations in this report draw from two OECD publications on scaling up private climate finance and adaptation finance.
    DOI: 10.1787/e20d2bc7-en
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    Carbon Management: Bioeconomy and Beyond (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264710641 , 9789264836105 , 9789264320307
    Language: English
    Pages: 1 Online-Ressource (133 p.) , 21 x 28cm.
    Keywords: Environment ; Science and Technology
    Abstract: The bioeconomy brings opportunities for economic growth while tackling climate change. Fossil carbon resources can be replaced by bio-based carbon resources, especially biomass. To allow these solutions to be scaled up without threats to biodiversity and the environment, it is necessary to develop the bioeconomy as a circular economy. With this carbon management approach, other sources of carbon complement biomass: industrial waste, including gases such as CO and CO2, as well as physically and chemically recycled carbon. In the future, direct air capture (DAC) may become competitive and form part of the solution. These approaches can be considered ‘circular’ because they close material loops and keep carbon recycling in the economy rather than emitting carbon to the atmosphere. This report reviews a number of hybrid technologies that can be deployed to ‘defossilise’ economic sectors and sets out policy options to bring these technologies to commercial scale.
    DOI: 10.1787/b5ace135-en
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    Career Readiness Review: The Commonwealth of Virginia, United States (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264975965 , 9789264873797 , 9789264409347
    Language: English
    Pages: 1 Online-Ressource (278 p.) , 21 x 28cm.
    Keywords: Education ; United States
    Abstract: This report assesses how the United States Commonwealth of Virginia is preparing young people for their working lives through career development. It builds on OECD longitudinal analyses which identify forms of career development that can be most confidently associated with better employment outcomes for young people. Collecting data from current secondary school students and young adults in the labour market, the report provides an oversight of career development in Virginia. It then explores the extent to which students are being effectively, efficiently and equitably prepared for their working lives through career guidance programmes. Career readiness is a policy of high importance and the report identifies many strengths within the Virginia system. In order to enhance provision however, there is need to update career readiness standards, frameworks and instruments, and to engage employers and people in work more systematically within guidance activities. Opportunity exists to better amplify labour market signalling, particularly with regard to the skilled trades. The report highlights international practice that can be expected to reduce inequalities in provision, linked especially to the socio-economic backgrounds of students and their geographic location. Here, scope exists notably to draw on digital technologies to enhance provision.
    DOI: 10.1787/a5ff0e6c-en
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    Levelling the playing field in ECEC : Results from TALIS Starting Strong 2018 (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (51 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.305
    Keywords: Education
    Abstract: The provision of high-quality early childhood education and care (ECEC) is widely seen as a strategy to promote a more equitable and inclusive society due to its potential to give all children, and especially those from disadvantaged backgrounds, a strong basis for early development and well-being. This requires approaches that address the needs of the increasingly diverse populations of children participating in ECEC. A first step in this direction is to assess the prevalence of different dimensions of diversity (e.g., socio-economic disadvantage, special education needs, different first language, and refugee status) across ECEC centres, and the extent to which the quality of ECEC varies between more and less diverse centres. This working paper uses data from the TALIS Starting Strong 2018 survey to examine these questions in the nine participating countries, and to derive policy pointers to ensure that ECEC systems promote equity and inclusion in response to the diversity of children’s needs.
    DOI: 10.1787/757e4fea-en
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    Better regulation for the green transition (2023)
    Paris : OECD Publishing
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    Language: English
    Pages: 1 Online-Ressource (46 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.40
    Keywords: Environment ; Governance
    Abstract: Climate change and other environmental threats require urgent government action. This policy paper discusses how governments can use better regulation instruments (good regulatory practices, risk-based and agile approaches, regulatory delivery, international regulatory cooperation, economic regulators, and behavioural insights) to design, implement and evaluate efficient and effective regulations for the environment. It explores the challenges governments face and presents good practices for environmental and other regulations, to ensure that all policy instruments coherently pursue environmental goals. Finally, the paper suggests how regulatory policy systems can meet present and future environmental challenges. It argues that to fully exploit the potential of better regulation for the environment, governments should implement measures that ensure an inclusive, cooperative, outcome-based and global approach to regulating.
    DOI: 10.1787/c91a04bc-en
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    How are OECD governments navigating the digital higher education landscape? : Evidence from a comparative policy survey (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (54 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.303
    Keywords: Education
    Abstract: Module A of the OECD Higher Education Policy Survey (HEPS) 2022 elicited information on policies to promote digitalisation of higher education in OECD member and accession countries. In total, 30 jurisdictions responded, providing comparative information on various areas of digitalisation policy, from regulation and governance to financial and human resources. The survey results provide insight into the role of public authorities in guiding, coordinating and resourcing the digital transformation of higher education institutions. The analysis and comparative tables in this working paper provide insights that can support the development of strategic digitalisation policies.
    DOI: 10.1787/93468ccb-en
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    Geospatial modelling in support of Latvia's school network reorganisation initiative (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Education Policy Perspectives no.87
    Keywords: Education ; Latvia
    Abstract: A fragmented school network resulting from demographic shifts and regional economic developments can place a significant financial burden on education systems across OECD Member and non-Member countries. This is the case in Latvia, which has made the reorganisation of its school network a policy priority. The Latvian Ministry of Education and Science (MoES) is working jointly with municipalities to ensure high-quality education for every child regardless of school location. On this basis, the OECD Directorate for Education and Skills and OECD Centre for Entrepreneurship, SMEs, Regions and Cities provided technical assistance to Latvia through capacity building workshops and the co-construction of a geospatial simulation model to identify schools to be considered for closing or merging. This report presents the key findings of the geospatial modelling, confirming there indeed is considerable scope for consolidating the school network and offers concrete policy recommendations for MoES and education stakeholders to consider for advancing Latvia’s school network reorganisation initiative.
    DOI: 10.1787/1729b571-en
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    Review of environmental taxation and environmental expenditure in Ukraine (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Series Statement: OECD Environment Working Papers no.231
    Keywords: Taxation ; Environment ; Ukraine
    Abstract: The paper analyses the current system of environmental taxation and environmental expenditure in Ukraine, identifies issues in the way environmental tax policy is currently designed and implemented and highlights main areas where environmental taxation and expenditure could be improved. It uses data on environmental tax revenue and budgets from expenditure reports of the State Treasury Service of Ukraine over the period 2010 - 2020. Where available, preliminary data for 2021 were also included. The paper aims to support the government of Ukraine in reforming environmental taxation and public funding for environmental protection. Ukraine’s Post-War Recovery and Reconstruction Plan outlines ambitious plans for reform, including in the environmental domain. It envisions restructuring the current environmental tax system, expanding it to energy and transport and harmonising it with that of the European Union. It also foresees an analytical study systematising current taxes and payments in line with Eurostat classification standards. This paper can support these efforts.
    DOI: 10.1787/921319bc-en
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    Effective tax rates of MNEs : New evidence on global low-taxed profit (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Series Statement: OECD Taxation Working Papers no.67
    Keywords: Taxation
    Abstract: The effective taxation of corporate profits is at the centre of an active public and academic debate. This debate is often focused on the extent of low-taxed profit of multinational enterprises (MNEs) in jurisdictions with low statutory tax rates or low average effective tax rates (ETRs). However, some affiliates in high tax jurisdictions may also be subject to low ETRs, due to tax incentives or other provisions. To date, a global accounting of the ETRs paid by MNEs that incorporates within-country heterogeneity has been missing. Using a new dataset on the global activities of large MNEs, this paper provides new estimates of the distribution of effective tax rates of large MNEs across and within jurisdictions. The results show that low tax profit is common, and that substantial low-taxed profit exists outside low tax jurisdictions. We estimate that high tax jurisdictions (jurisdictions with average ETRs of above 15%) account for more than half (53.2%) of global profits taxed below 15%, much more than very low tax jurisdictions (those with average ETRs below 5%) which only account for 18.7% of low-taxed profits. This suggests that an assessment of global low-taxed profit that focuses only on jurisdictions with low average ETRs could potentially miss out on more than half of global low-taxed profit.
    DOI: 10.1787/4a494083-en
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  • 84
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    Strengthening higher education-school partnerships for green and digital innovation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (9 p.) , 21 x 28cm.
    Series Statement: OECD Education Spotlights no.8
    Keywords: Education
    Abstract: This Education Spotlight presents key lessons and inspiring examples of policy and practice to inform collaboration between secondary education and higher education. The Spotlight was prepared by the OECD Higher Education Policy Team as part of the Education and Innovation Practice Community (EIPC), an action of the European Union’s New European Innovation Agenda, flagship 4 on “Fostering, attracting and retaining deep tech talent”. EIPC seeks to bring together peers from policy and practice to advance understanding of the competencies that can trigger and shape innovation for the digital and green transitions, and the mechanisms through which higher education can contribute to their development in secondary education (Strand 1), higher education (Strand 2), and adult upskilling and reskilling (Strand 3).
    DOI: 10.1787/a77c0d5d-en
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  • 85
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    Unlocking co-creation for green innovation : An exploration of the diverse contributions of universities (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.163
    Keywords: Education ; Science and Technology ; Environment
    Abstract: In the context of the green transition, universities have much to offer in joint green innovation projects with business, government and citizens. As hubs of diverse expertise, universities are uniquely placed to build interdisciplinary teams and bridge gaps between society and industry. Their regional ties also enable them to engage with the local ecosystem. This paper draws from ten international case studies of university partnerships with industry and society in green mobility, green energy and green products, services and processes. The comparative evidence gathered from interviews with representatives from these initiatives examines universities’ practices for green co-creation. Additionally, the paper outlines policy recommendations crucial to supporting these initiatives, essential for the global success of sustainable development efforts.
    DOI: 10.1787/b887f436-en
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  • 86
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    China's development co-operation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD Development Co-operation Working Papers no.113
    Keywords: Economics ; Development ; Trade ; Environment ; China, People’s Republic
    Abstract: This paper traces the history of China’s development co-operation system and looks into its practices, touching upon implementation gaps with established international norms and practices.
    DOI: 10.1787/2bbe45d2-en
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  • 87
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    Inventaire OCDE des mesures de soutien pour les combustibles fossiles 2023 (2023)
    Paris : OECD Publishing
    Details
    Language: French
    Pages: 1 Online-Ressource (14 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe OECD Inventory of Support Measures for Fossil Fuels 2023
    Keywords: Agriculture and Food ; Environment
    Abstract: Malgré les engagements visant à intensifier et à accélérer l’action climatique, le coût budgétaire du soutien public aux combustibles fossiles a presque doublé en 2022 pour atteindre plus de 1 400 milliards de dollars, alors que les gouvernements des pays de l’OCDE et des pays partenaires ont lancé des initiatives substantielles pour atténuer les coûts énergétiques élevés pour les ménages et les entreprises, causés en partie par la guerre d'agression de la Russie contre l'Ukraine. Cette tendance croissante constitue une menace réelle pour nos objectifs collectifs de zéro émission nette et met en évidence les défis que représentent le respect des engagements de zéro émission nette face aux perturbations géopolitiques et économiques. À l’avenir, il sera essentiel de réformer les mesures de soutien afin de mieux cibler ceux qui en ont le plus besoin. Le soutien aux combustibles fossiles devrait aussi être progressivement supprimé dès que possible. Cela contribuera à libérer des ressources indispensables à la transition vers zéro émission nette et à accélérer l’innovation pour améliorer l’efficacité énergétique.
    DOI: 10.1787/9a234d8b-fr
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  • 88
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    Strengthening Upper Secondary Education in Lithuania (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264630611 , 9789264602083 , 9789264906273
    Language: English
    Pages: 1 Online-Ressource (164 p.) , 21 x 28cm.
    Keywords: Education ; Lithuania
    Abstract: Upper secondary education in Lithuania stands out internationally with one of the highest attainment rates across OECD countries. Yet the country and its young people receive relatively modest returns in terms of learning outcomes for the country's high rates of upper secondary completion. To address this issue, Lithuania is currently undertaking a series of reforms at the upper secondary education level. This report explores how Lithuania, and its young people can achieve higher returns on its investment in upper secondary education and provides Lithuania with policy recommendations to help improve it by strengthening vocational education pathways and by consolidating upper secondary certification.
    DOI: 10.1787/a69409d7-en
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  • 89
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Pakistan 2023 (Second Round, Combined Review) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264399372
    Language: English
    Pages: 1 Online-Ressource (143 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Pakistan
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Pakistan, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/81828107-en
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  • 90
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    Examens environnementaux de l'OCDE : États-Unis 2023 (version abrégée) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264726550 , 9789264859210 , 9789264779952
    Language: French
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: United States 2023
    Keywords: Energy ; Environment ; Governance ; Development ; United States
    Abstract: Première économie mondiale, les États-Unis ont progressé dans la réduction de plusieurs pressions environnementales tout en conservant l’un des produits intérieurs bruts par habitant les plus élevés au monde. Les émissions de gaz à effet de serre et de polluants atmosphériques, les prélèvements d’eau et la consommation intérieure de matières y ont été découplés de la croissance économique et démographique. Les niveaux de consommation élevés, les pratiques agricoles intensives, le changement climatique et l’étalement urbain continuent toutefois d’exercer des pressions sur le milieu naturel. Malgré l’accélération récente de l’action publique face au changement climatique, des efforts supplémentaires sont nécessaires pour atteindre l’objectif de neutralité en gaz à effet de serre d’ici à 2050. Par ailleurs, les États-Unis figurent parmi les principaux producteurs de déchets marins, lesquels ont de graves conséquences pour les populations et l’environnement. Le présent rapport contient 30 recommandations visant à aider les États-Unis à améliorer leurs performances environnementales, et accorde une attention particulière à l’enjeu des déchets marins et à la problématique transversale de la justice environnementale. Troisième Examen environnemental consacré aux États‑Unis, il propose une évaluation indépendante, fondée sur des données factuelles, des performances environnementales du pays au cours de la dernière décennie. La présente version abrégée contient le résumé, de même que l’évaluation et les recommandations officielles du rapport. Le rapport complet est disponible en anglais sur le site Internet de l’OCDE.
    DOI: 10.1787/0b0ca2ea-fr
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  • 91
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Dominica 2023 (Second Round, Supplementary Report) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264575646
    Language: English
    Pages: 1 Online-Ressource (107 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Dominica
    Abstract: This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Dominica, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/7624ec12-en
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  • 92
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Serbia 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264947337
    Language: English
    Pages: 1 Online-Ressource (154 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Taxation ; Serbia
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Serbia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/ccb5184d-en
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  • 93
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    Financement climatique fourni et mobilisé par les pays développés en 2013-2021 : Tendances agrégées et opportunités pour accroître le financement de l'adaptation et la mobilisation de fonds privés (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264525429 , 9789264569638 , 9789264928466
    Language: French
    Pages: 1 Online-Ressource (26 p.) , 21 x 28cm.
    Series Statement: Le financement climatique et l'objectif des 100 milliards de dollars
    Parallel Title: Parallele Sprachausgabe Climate Finance Provided and Mobilised by Developed Countries in 2013-2021: Aggregate Trends and Opportunities for Scaling Up Adaptation and Mobilised Private Finance
    Keywords: Environment ; Finance and Investment ; Development
    Abstract: Ce rapport présente les tendances agrégées du financement climatique annuel fourni et mobilisé par les pays développés pour les pays en développement sur la période 2013-2021. Les tendances sont présentées par thème climatique, secteur, par instrument financier et par groupe de pays bénéficiaires pour la période 2016-2021. Le rapport fournit également des recommandations clés pour les bailleurs de fonds internationaux afin d'augmenter le financement de l'adaptation et de mobiliser plus efficacement le financement privé pour l'action climatique, qui sont à la fois des priorités politiques importantes et des éléments représentants un défi à l’heure actuelle. Les recommandations de ce rapport se basent sur deux publications de l'OCDE sur l'augmentation des financements privés pour le climat et l'adaptation.
    DOI: 10.1787/40558351-fr
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  • 94
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    Scaling Up Adaptation Finance in Developing Countries : Challenges and Opportunities for International Providers (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264714250 , 9789264901896 , 9789264897014
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Series Statement: Green Finance and Investment
    Keywords: Environment ; Finance and Investment ; Development
    Abstract: This report analyses current trends of adaptation finance provided and mobilised by developed countries for developing countries. It explores potential action areas for international providers to scale up funding for climate change adaptation, including by unlocking the potential of the private sector. The analysis is anchored in the context of the USD 100 billion climate finance goal, initially set for 2020 and extended to 2025, while also providing insights to the broader and longer-term objective of supporting developing countries’ ability to adapt to the adverse impacts of climate change.
    DOI: 10.1787/b0878862-en
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  • 95
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    Examens environnementaux de l'OCDE : Allemagne 2023 (version abrégée) (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264979178 , 9789264661448 , 9789264880733
    Language: French
    Pages: 1 Online-Ressource (61 p.) , 21 x 28cm.
    Series Statement: Examens environnementaux de l'OCDE
    Parallel Title: Parallele Sprachausgabe OECD Environmental Performance Reviews: Germany 2023
    Parallel Title: Parallele Sprachausgabe OECD-Umweltprüfberichte: Deutschland 2023
    Keywords: Energy ; Environment ; Transport ; Germany
    Abstract: L'Allemagne a continué à améliorer ses performances environnementales au cours de la dernière décennie. Elle s'est fixée des objectifs climatiques ambitieux visant à atteindre la neutralité climatique d'ici 2045 et à parvenir à des émissions négatives après 2050. Toutefois, l'Allemagne devra accélérer encore son action climatique, en particulier dans les secteurs du bâtiment et des transports. La triple crise de l'énergie, du climat et de la biodiversité appelle des solutions intégrées et systémiques. En réponse à la crise énergétique, l’Allemagne a pris une série de mesures d’une ampleur historique. Celles-ci devraient accélérer massivement sa transition vers l'énergie verte au cours des années à venir. L’Allemagne renforce également son engagement en faveur de l’adaptation au changement climatique à tous les niveaux de gouvernement, et a lancé un programme ambitieux visant à encourager les investissements dans des solutions fondées sur la nature. Il s’agit du quatrième Examen environnemental de l’Allemagne. Il propose 28 recommandations pour aider l’Allemagne à améliorer ses performances environnementales. La présente version abrégée contient le résumé, de même que l’évaluation et les recommandations officielles du rapport. Le rapport complet est disponible en anglais et en allemand sur le site Internet de l’OCDE.
    DOI: 10.1787/5e93ec55-fr
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  • 96
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    OECD Inventory of Support Measures for Fossil Fuels 2023 (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (13 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Inventaire OCDE des mesures de soutien pour les combustibles fossiles 2023
    Keywords: Agriculture and Food ; Environment
    Abstract: Despite commitments to scale up and speed up climate action, the fiscal cost of government support for fossil fuels almost doubled in 2022 to reach more than USD 1.4 trillion as governments across the OECD and partner countries introduced substantial initiatives to mitigate high energy costs on households and firms, caused in part by Russia's war of aggression against Ukraine. This rising trend is a real threat to our collective net zero goals and highlights the challenges of staying on track with net zero commitments in the face of geopolitical and economic disruption. Going forward, it will be critical that support measures are reformed to better target those most in need. Support for fossil fuels should also be phased out as soon as possible. This will help free up much needed resources for the transition towards net zero emissions and accelerate innovation to improve energy efficiency.
    DOI: 10.1787/87dc4a55-en
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  • 97
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    Анализ делового климата в Узбекистане (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264744134 , 9789264933354 , 9789264647800
    Language: Russian
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Insights on the Business Climate in Uzbekistan
    Keywords: Environment ; Finance and Investment ; Uzbekistan
    Abstract: Устранение преград на пути развития частного сектора является долгосрочной целью правительства Узбекистана, а начавшаяся в 2017 году масштабная программа реформ предусматривала более активное содействие росту конкурентоспособности и производительности компаний частного сектора. Чтобы справиться с вызовами и воспользоваться возможностями «зеленого» и цифрового переходов, которые обеспечивают новый импульс для ускорения этих реформ, Узбекистану необходим более динамичный и инновационный частный сектор. Настоящий отчет, основанный на результатах небольшого целевого опроса иностранных компаний, работающих на территории Узбекистана, дает новое представление об их восприятии текущих реформ и тем самым привлекает внимание к некоторым из наиболее актуальных проблем, стоящих перед органами, отвечающими за разработку и реализацию мер экономической политики, и бизнесом.
    DOI: 10.1787/84ffe567-ru
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  • 98
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    Анализ делового климата в Казахстане (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264763180 , 9789264537125 , 9789264572904
    Language: Russian
    Pages: 1 Online-Ressource (107 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Insights on the Business Climate in Kazakhstan
    Keywords: Environment ; Finance and Investment ; Kazakhstan
    Abstract: Глобальная ориентированность на более экологически устойчивые экономические модели, обеспечивающие снижение уровня выбросов углекислого газа, повысила значимость долгосрочной программы диверсификации экономики Казахстана. Выполнение лишь части этой программы указывает на наличие ряда сложностей, влияющих на условия для инвестирования, внедрения инноваций и развития предпринимательства. Настоящий отчет, основанный на результатах небольшого целевого опроса иностранных компаний, работающих на территории Казахстана, дает новое представление о восприятии частным сектором текущих реформ и тем самым привлекает внимание к некоторым из наиболее актуальных проблем, стоящих перед органами, отвечающими за разработку и реализацию мер экономической политики, и бизнесом.
    DOI: 10.1787/ccc8cf0c-ru
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  • 99
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    Production Transformation Policy Review of Egypt : Spotlight on the AfCFTA and Industrialisation (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264890510 , 9789264539907 , 9789264408913
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Development Pathways
    Keywords: Industrialisierung ; Industriepolitik ; Wirtschaftliche Anpassung ; Ägypten ; AfCFTA-Staaten ; Trade ; Industry and Services ; Environment ; Development ; Egypt
    Abstract: At a time when global trade is under pressure and countries increasingly turn to regional integration to support their development, this Spotlight is a timely read for policy makers and business leaders in Africa and beyond. It shows how harnessing the African Continental Free Trade Area (AfCFTA) can support industrialisation in Egypt, and more widely in Africa, by tapping the full potential of regional supply chains, including renewable energies, pharmaceuticals, logistics and creative industries. This report builds on and enriches the Production Transformation Policy Review of Egypt: Embracing Change, Achieving Prosperity.
    DOI: 10.1787/3ac95e0c-en
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  • 100
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    Global Forum on Transparency and Exchange of Information for Tax Purposes: Thailand 2023 (Second Round) : Peer Review Report on the Exchange of Information on Request (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264407015
    Language: English
    Pages: 1 Online-Ressource (127 p.) , 16 x 23cm.
    Series Statement: Global Forum on Transparency and Exchange of Information for Tax Purposes
    Keywords: Steuer ; Finanzverwaltung ; Internationale Zusammenarbeit ; Thailand ; Taxation ; Thailand
    Abstract: This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Thailand, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
    DOI: 10.1787/80703c33-en
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