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  • 2015-2019  (489)
  • Paris : OECD Publishing  (489)
  • Leiden : Brill
  • OECD-Staaten  (489)
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Year
  • 1
    Language: English
    Pages: 1 Online-Ressource (circa 33 Seiten) , Illustrationen
    Series Statement: OECD environment working papers no. 145
    Keywords: Parken ; Preismanagement ; Umweltverträglichkeit ; Wohlfahrtsanalyse ; Verkehrspolitik ; OECD-Staaten ; Environment ; Amtsdruckschrift ; Graue Literatur
    Abstract: Parking policies have significant environmental and economic implications, which have often been left unconsidered. This paper reviews the relevant literature to provide a deeper understanding of the main environmental and economic consequences of common parking policies, and suggest policy options to protect the environment and increase social welfare.
    Note: Zusammenfassung in französischer Sprache
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
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  • 2
    Language: English
    Pages: 1 Online-Ressource (circa 31 Seiten) , Illustrationen
    Series Statement: OECD economic policy paper no. 26 (February 2019)
    Series Statement: OECD Economic Policy Papers no.26
    Keywords: Digitalisierung ; Informationstechnik ; Produktivitätsentwicklung ; Innovationsdiffusion ; Technologiepolitik ; Industriepolitik ; Qualifikation ; Wettbewerb ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper presents a range of policies to enhance adoption of digital technologies and firm productivity. It quantifies illustratively the effect of policy changes by combining the results of two recent OECD analyses on the drivers of adoption and their productivity benefits. Increasing access to high-speed internet, upgrading technical and managerial skills and implementing product and labour market reforms to facilitate the reallocation of resources in the economy are found to be the main factors supporting the efficient adoption of a selection of digital technologies. The most productive firms have benefitted relatively more from digitalisation in the past, contributing to a widening productivity gap with less productive firms. Policies should create the conditions for efficient adoption by less productive firms, which would help them to catch up, achieving a double dividend in terms of growth and inclusiveness. Enhancing skills has a key role to play in this area since less productive firms suffer relatively more from skill shortages.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 3
    Online Resource
    Online Resource
    [Paris] : OECD | Paris : OECD Publishing
    ISBN: 9789264484580
    Language: English
    Pages: 1 Online-Ressource (252 Seiten) , Diagramme
    Edition: Launch version
    Series Statement: OECD health policy studies
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als The heavy burden of obesity
    Keywords: Körpergewicht ; Gesundheitsvorsorge ; Gesundheitsökonomik ; OECD-Staaten ; EU-Staaten ; G20-Staaten ; Agriculture and Food ; Social Issues/Migration/Health ; Development ; OECD ; Gesundheitsvorsorge ; Körpergewicht ; Fettsucht ; Übergewicht
    Abstract: Almost one in four people in OECD countries is currently obese. This epidemic has far-reaching consequences for individuals, society and the economy. Using microsimulation modelling, this book analyses the burden of obesity and overweight in 52 countries (including OECD, European Union and G20 countries), showing how overweight reduces life expectancy, increases healthcare costs, decreases workers' productivity and lowers GDP. The report makes the urgent economic case to scale up investments in policies to promote healthy lifestyles and tackle this growing global public health problem. The book evaluates a number of policies which could significantly improve health outcomes while being an excellent investment for countries.
    Note: Literaturverzeichnis: Seite 243-252
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  • 4
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264626980 , 9789264875234 , 9789264313033
    Language: English
    Pages: 1 Online-Ressource (204 p.) , 21 x 28cm.
    Series Statement: OECD Multi-level Governance Studies
    Parallel Title: Erscheint auch als Making decentralisation work
    Keywords: Dezentralisierung ; Kommunalpolitik ; OECD-Staaten ; Welt ; Governance ; Urban, Rural and Regional Development ; Development ; OECD ; Dezentralisation ; Kommunalpolitik
    Abstract: This report offers a comprehensive overview of decentralisation policies and reforms in OECD countries and beyond. Sometimes called a “silent” or “quiet” revolution, decentralisation is among the most important reforms of the past 50 years. The report argues that decentralisation outcomes – in terms of democracy, efficiency, accountability, regional and local development – depend greatly on the way it is designed and implemented. Making the most of decentralisation systems is particularly crucial in the context of a “geography of discontent” and growing divides between places that feel left behind by globalisation and technological change and those that may benefit from the opportunities offered by megatrends. The report identifies 10 guidelines for making decentralisation work and allowing it to be conducive to regional development. Beyond the guidelines, the report proposes concrete tools for policy-makers, including detailed sets of recommendations, checklists, pitfalls to avoid and examples of good practices, both in unitary and federal countries.
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  • 5
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264828865 , 9789264477599 , 9789264937567
    Language: English
    Pages: 1 Online-Ressource (308 p.) , 21 x 28cm.
    Series Statement: PISA
    Parallel Title: Erscheint auch als PISA 2018 assessment and analytical framework
    Keywords: Bildungsniveau ; Schüler ; Vergleich ; OECD-Staaten ; Welt ; Education
    Abstract: This report presents the conceptual foundations of the OECD Programme for International Student Assessment (PISA), now in its seventh cycle of comprehensive and rigorous international surveys of student knowledge, skills and well-being. Like previous cycles, the 2018 assessment covered reading, mathematics and science, with the major focus this cycle on reading literacy, plus an evaluation of students’ global competence – their ability to understand and appreciate the perspectives and world views of others. Financial literacy was also offered as an optional assessment. The framework also includes the questionnaires distributed to students and school principals used to elicit information about student backgrounds and the school learning environment, as well as some questionnaires distributed to parents and teachers to assess factors associated with student outcomes. Students in some countries also completed further questionnaires on their educational trajectory, familiarity with information and communications technology, and well-being.
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  • 6
    ISBN: 9789264790476 , 9789264865747 , 9789264638860
    Language: English
    Pages: 1 Online-Ressource (160 p.) , 21 x 28cm.
    Series Statement: OECD Studies on SMEs and Entrepreneurship
    Parallel Title: Erscheint auch als OECD Ministerial Conference on SMEs (3. : 2018 : Mexiko, Stadt) Strengthening SMEs and entrepreneurship for productivity and inclusive growth
    Keywords: KMU ; Entrepreneurship ; Mittelstandspolitik ; Gründungsförderung ; OECD-Staaten ; Welt ; Employment ; Industry and Services ; Konferenzschrift 2018 ; OECD ; Klein- und Mittelbetrieb ; Mittelstandsförderung
    Abstract: SMEs that grow have a considerable positive impact on employment creation, innovation, productivity growth and competitiveness. Digital technologies and global value chains offer new opportunities for SMEs to participate in the global economy, innovate and strengthen productivity. Yet SMEs are lagging behind in the digital transition and are disproportionately affected by market failures, trade barriers, policy inefficiencies and the quality of institutions. A cross-cutting approach to SME policy can enhance SME innovation and scale-up, as well as their contributions to inclusive growth. This includes a business environment conducive to risk-taking and experimentation by entrepreneurs, as well as access to entrepreneurship competencies, management and workforce skills, technology, innovation, and networks.
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  • 7
    ISBN: 9789264810389
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Chile (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Chile ; OECD-Staaten ; G20-Staaten ; Taxation ; Chile ; Chile ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Chile.
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  • 8
    ISBN: 9789264717466
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Latvia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Lettland ; OECD-Staaten ; G20-Staaten ; Taxation ; Latvia
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Latvia.
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  • 9
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264523531 , 9789264385139 , 9789264562165
    Language: English
    Pages: 1 Online-Ressource (132 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Parallel Title: Erscheint auch als The survey of adult skills
    Keywords: Erwachsene ; Qualifikation ; Bildungsniveau ; Erwachsenenbildung ; OECD-Staaten ; Education ; Employment ; Australia ; Austria ; Belgium ; Canada ; Chile ; Cyprus ; Czech Republic ; Denmark ; Ecuador ; Estonia ; Finland ; France ; Germany ; Greece ; Hungary ; Indonesia ; Ireland ; Israel ; Italy ; Japan ; Kazakhstan ; Korea, Republic of ; Lithuania ; Mexico ; Netherlands ; New Zealand ; Norway ; Peru ; Poland ; Russian Federation ; Singapore ; Slovak Republic ; Slovenia ; Spain ; Sweden ; Turkey ; United Kingdom ; United States ; OECD ; Erwachsener ; Erwachsenenbildung ; Qualifikation
    Abstract: This edition of the Reader’s Companion accompanies Skills Matter: Additional Results from the Survey of Adult Skills that reports the results from the 39 countries and regions that participated in the 3 rounds of data collection in the first cycle of PIAAC, with a particular focus on the 6 countries that participated in the third round of the study (Ecuador, Hungary, Kazakhstan, Mexico, Peru and the United States). It describes the design and methodology of the survey and its relationship to other international assessments of young students and adults. The Survey of Adult Skills, a product of the OECD Programme for the International Assessment of Adult Competencies (PIAAC), was designed to provide insights into the availability of some key skills in society and how they are used at work and at home. The first survey of its kind, it directly measures proficiency in several information-processing skills – namely literacy, numeracy and problem solving in technology-rich environments.
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  • 10
    ISBN: 9789264820456
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Indonesia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Indonesien ; OECD-Staaten ; G20-Staaten ; Taxation ; Indonesia ; Aufsatzsammlung ; Indonesien ; Internationales Steuerrecht ; Konfliktregelung ; Besteuerungsverfahren
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Indonesia.
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  • 11
    ISBN: 9789264515017 , 9789264797352 , 9789264652408
    Language: English
    Pages: 1 Online-Ressource (280 p.) , 21 x 28cm.
    Series Statement: TALIS
    Parallel Title: Erscheint auch als Providing quality early childhood education and care
    Keywords: Frühkindliche Bildung ; Kinderbetreuung ; Qualität ; OECD-Staaten ; Education
    Abstract: For most children, early childhood education and care (ECEC) provides the first experience of life in a group away from their families. This experience plays a crucial role in children’s learning, development and well-being. The benefits of high-quality ECEC are not restricted to children’s first years of life. However, little is known about this first experience. What do children learn and do in ECEC settings? With which staff do children interact at their centres? Do all children face the same opportunities to enrol in high-quality settings? What are the main spending priorities to raise the quality of ECEC? These are key questions for parents, staff and policy makers. The OECD Starting Strong Teaching and Learning International Survey (TALIS Starting Strong) is the first international survey that focuses on the ECEC workforce. It offers an opportunity to learn about the characteristics of the workforce, the practices they use with children, their beliefs about children’s development and their views on the profession and on the sector. This first volume of findings, Providing Quality Early Childhood Education and Care, examines multiple factors that can affect the quality of ECEC and thereby can influence children’s learning, development and well-being.
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  • 12
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264770065 , 9789264869721 , 9789264319837
    Language: English
    Pages: 1 Online-Ressource (105 Seiten)
    Parallel Title: Erscheint auch als Trends and drivers of agri-environmental performance in OECD countries
    Keywords: Umweltbelastung ; Landwirtschaft ; OECD-Staaten ; Agriculture and Food ; Environment ; Development
    Abstract: This report updates the data published in the 2015 OECD Compendium of Agri-environmental Indicators to present a summary of the environmental performance of agriculture in OECD countries as of end-2015. It also includes new and innovative material to further strengthen its relevance as a reference document. In particular, the four thematic chapters each cover a targeted set of indicators for which data coverage is generally more consistent across time in OECD countries and that capture the main pressures agriculture exerts on the environment. The thematic chapters cover the following areas: the interlinked issues of land use, pesticides and farmland birds; ammonia and greenhouse gas emissions, the main air pollutants from agricultural activities; nitrogen and phosphorus balances, two indicators that signal air and water pollution; and water use and irrigation in agriculture.
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  • 13
    ISBN: 9789264790841
    Language: English
    Pages: 1 Online-Ressource (73 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Lithuania (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Litauen ; OECD-Staaten ; G20-Staaten ; Taxation ; Lithuania
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Lithuania.
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  • 14
    ISBN: 9789264474079
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: India (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Indien ; OECD-Staaten ; G20-Staaten ; Taxation ; India ; Indien ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by India.
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  • 15
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264686472 , 9789264824133 , 9789264826281
    Language: English
    Pages: 1 Online-Ressource (644 p.) , 21 x 28cm.
    Series Statement: Higher Education
    Parallel Title: Erscheint auch als Benchmarking higher education system performance
    RVK:
    Keywords: Hochschule ; Benchmarking ; OECD-Staaten ; Education ; OECD ; Höheres Bildungswesen ; Benchmarking ; Vergleich
    Abstract: The scope of contemporary higher education is wide, and concerns about the performance of higher education systems are widespread. The number of young people with a higher education qualification is expected to surpass 300 million in OECD and G20 countries by 2030. Higher education systems are faced with challenges that include expanding access, containing costs, and ensuring the quality and relevance of provision. The project on benchmarking higher education system performance provides a comprehensive and empirically rich review of the higher education landscape across OECD countries, taking stock of how well they are performing in meeting their education, research and engagement responsibilities.
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  • 16
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264345355 , 9789264459212 , 9789264448582
    Language: English
    Pages: 1 Online-Ressource (116 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Reviews
    Parallel Title: Parallele Sprachausgabe Réforme des marchés publics : Progrès de mise en œuvre de la Recommandation 2015 de l’OCDE
    Parallel Title: Erscheint auch als Reforming public procurement
    Keywords: Öffentlicher Auftrag ; OECD-Staaten ; Governance
    Abstract: This report presents progress made by OECD countries and other economies on their adherence to the 2015 Recommendation of the Council on Public Procurement. The Recommendation provides strategic guidance in addressing challenges encountered in public procurement and identifies good procurement practices in order to ensure a strategic and holistic use of public procurement. This report discusses the Recommendation's continued relevance, how widely it has been disseminated, and whether it requires updating or revision.
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  • 17
    Language: English
    Pages: 1 Online-Ressource (circa 70 Seiten) , Illustrationen
    Additional Information: Anhang Milanez, Anna Annex - Taxation and the future of work Paris : OECD Publishing, 2019
    Series Statement: OECD taxation working papers no. 41
    Keywords: Einkommensteuer ; Arbeitskräfte ; Selbstständige ; Arbeitsgesellschaft ; OECD-Staaten ; Taxation ; Amtsdruckschrift ; Graue Literatur
    Abstract: Recent policy discussion has highlighted the variety of ways in which the world of work is changing. One development prevalent in some countries has been an increase certain forms of non-standard work. Is this beneficial, representing increased flexibility in the workforce, or detrimental, representing a deterioration in job quality driven by automation, globalisation and the market power of large employers? These changes also raise crucial issues for tax systems. Differences in tax treatment across employment forms may create tax arbitrage opportunities. This paper investigates the potential for such opportunities for eight countries. It models the labour income taxation, inclusive of social contributions, of standard employees and then of self-employed workers (with applicable tax rules detailed in the paper’s annex). The aim is to understand whether countries’ tax systems treat different employment forms differently, before approaching the broader question of whether differential treatment has merit when evaluated against tax design principles.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 18
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 22 Seiten) , Illustrationen
    Series Statement: OECD trade policy papers no. 221
    Keywords: Dienstleistungssektor ; Digitalisierung ; Online-Handel ; Digitale Dienste ; Handelshemmnisse ; OECD-Staaten ; Trade ; Amtsdruckschrift ; Graue Literatur
    Abstract: The rapid acceleration of digital transformation has had profound implications for services trade but the benefits of digitalisation risk being derailed by existing and emerging trade barriers. The OECD Digital Services Trade Restrictiveness Index (Digital STRI) is a new tool that identifies, catalogues, and quantifies cross-cutting barriers that affect services traded digitally. It consists of two components, the regulatory database and indices, which bring together comparable information from 44 countries. The Digital STRI shows a diverse and complex global regulatory environment affecting trade in digitally enabled services. Moreover, over the past years, the indices show an increasingly tightening regulatory environment highlighting that further international cooperation and dialogue is needed to maximise the benefits of digitalisation.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 19
    Language: English
    Pages: 1 Online-Ressource (circa 56 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 130
    Keywords: Agrarpolitik ; Agrarsubvention ; Umweltverträglichkeit ; Treibhausgas-Emissionen ; Artenvielfalt ; OECD-Staaten ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: The relationship between agricultural support policies (adapted from the OECD Producer Support Estimate (PSE) classification) and a selection of environmental impacts are analysed in a range of country settings, using a farm-level and a market-level model. Based on the methods and environmental indicators used, market price support and payments based on unconstrained variable input use were the most environmentally harmful among the various PSE measures. Decoupled support payments based on non-current crop area were the least harmful, even when considering their impacts on the behaviour of risk averse farmers. The impacts of support policies that clearly change the competitiveness of one production activity in relation to another, such as payments based on current crop area or on animal numbers, were more equivocal. Support payments subject to environmental constraints can improve environmental outcomes compared to coupled support without restrictions, however, they can also have unintended environmental impacts.
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  • 20
    ISBN: 9789264959941
    Language: English
    Pages: 1 Online-Ressource (280 Seiten) , Illustrationen
    Series Statement: Educational research and innovation
    Parallel Title: Erscheint auch als Educating 21st century children
    Keywords: Kinder ; Kinderbetreuung ; Digitalisierung ; Sozialer Indikator ; Zufriedenheit ; OECD-Staaten ; Education ; Social Issues/Migration/Health ; Science and Technology
    Abstract: What is the nature of childhood today? On a number of measures, modern children’s lives have clearly improved thanks to better public safety and support for their physical and mental health. New technologies help children to learn, socialise and unwind, and older, better-educated parents are increasingly playing an active role in their children's education. At the same time, we are more connected than ever before, and many children have access to tablets and smartphones before they learn to walk and talk. Twenty-first century children are more likely to be only children, increasingly pushed to do more by “helicopter parents” who hover over their children to protect them from potential harm. In addition to limitless online opportunities, the omnipresent nature of the digital world brings new risks, like cyber-bullying, that follow children from the schoolyard into their homes. This report examines modern childhood, looking specifically at the intersection between emotional well-being and new technologies. It explores how parenting and friendships have changed in the digital age. It examines children as digital citizens, and how best to take advantage of online opportunities while minimising the risks. The volume ends with a look at how to foster digital literacy and resilience, highlighting the role of partnerships, policy and protection.
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  • 21
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264892798 , 9789264402782 , 9789264414969
    Language: English
    Pages: 1 Online-Ressource (108 p.) , 21 x 28cm.
    Series Statement: Corporate Governance
    Parallel Title: Erscheint auch als A policy maker's guide to privatisation
    Keywords: Privatisierung ; Corporate Governance ; Wirtschaftspolitik ; OECD-Staaten ; Welt ; Governance ; Industry and Services ; OECD ; Wirtschaftspolitik ; Privatisierung
    Abstract: Policy makers and privatisation experts agree that it is critical to “get privatisation right.” A well-planned and executed transaction, backed by sound rationales, institutional and regulatory arrangements, good governance, and integrity can have consequences on future divestment activity by enhancing investor confidence while gaining the support of stakeholders and the public. Drawing on the internationally agreed OECD Guidelines on Corporate Governance of State-Owned Enterprises and decades’ worth of national experience across both OECD and Partner economies, this Policy Maker’s Guide to Privatisation provides practical advice to newcomers on key stages of the process from inception to post-privatisation. With global privatisation activity trending upwards and expected to rise, this Guide can support policy makers in their decision making process in the years to come.
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  • 22
    ISBN: 9789264625556
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Russian Federation (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Russland ; OECD-Staaten ; G20-Staaten ; Taxation ; Russian Federation
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Russian Federation.
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  • 23
    ISBN: 9789264772984
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: China (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; China ; OECD-Staaten ; G20-Staaten ; Taxation ; China, People’s Republic ; Hongkong ; Steuer ; Internationales Steuerrecht ; Steuervermeidung ; Konfliktregelung ; G-20-Staaten
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the People's Republic of China.
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  • 24
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264674462 , 9789264939790 , 9789264426979
    Language: English
    Pages: 1 Online-Ressource (100 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Health for everyone?
    Keywords: Gesundheitsversorgung ; Gesundheitswesen ; Soziale Ungleichheit ; OECD-Staaten ; EU-Staaten ; Social Issues/Migration/Health ; Europäische Union ; OECD ; Gesundheitswesen ; Soziale Ungleichheit
    Abstract: Good health is a key component of people’s well-being. It is a value in itself but – through its influence on social, education and labour market outcomes – being in good or bad health has also wider implications on people’s chances of leading a fulfilling and productive life. Yet, even in the OECD countries, health inequality persists with severe consequences on the goal of promoting inclusive growth. This report documents a comprehensive range of inequalities in health and health systems to the detriment of disadvantaged population groups in a large set of OECD and EU countries. It assesses the gaps in health outcomes and risk factors between different socio-economic groups. When it comes to health systems, the report measures inequalities in health care utilisation, unmet needs and the affordability of health care services. For each of these different domains, the report identifies groups of countries that display higher, intermediate, and low levels of inequality. The report makes a strong case for addressing health-related inequalities as a key component of a policy strategy to promote inclusive growth and reduce social inequalities. It also provides a framework for more in-depth analyses on how to address these inequalities at country level.
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  • 25
    Online Resource
    Online Resource
    [Paris] : OECD | Paris : OECD Publishing
    ISBN: 9789264641297 , 9789264563414 , 9789264887855
    Language: English
    Pages: 1 Online-Ressource (232 Seiten) , Illustrationen
    Parallel Title: Available in another form
    Parallel Title: Erscheint auch als Digital opportunities for better agricultural policies
    Keywords: Agrarpolitik ; Digitalisierung ; Landwirtschaft ; OECD-Staaten ; Agriculture and Food ; Environment ; Science and Technology
    Abstract: Recent digital innovations provide opportunities to deliver better policies for the agriculture sector by helping to overcome information gaps and asymmetries, lower policy-related transaction costs, and enable people with different preferences and incentives to work better together. Drawing on ten illustrative case studies and unique new data gathered via an OECD questionnaire on agri-environmental policy organisations' experiences with digital tools, this report explores opportunities to improve current agricultural and agri-environmental policies, and to deliver new, digitally enabled and information-rich policy approaches. It also considers challenges that organisations may face to make greater use of digital tools for policy, as well as new risks which increased use of digital tools may bring. The report provides practical advice on how policy makers can address challenges and mitigate risks to ensure digital opportunities for policy are realised in practice. Finally, the report briefly considers the broader regulatory and policy environment underpinning digitalisation of the agriculture sector, with the view to ensuring that use of digital tools for agricultural and agri-environmental policy remains coherent with the digitalisation of agriculture more generally.
    Note: Literaturangaben
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  • 26
    Language: English
    Pages: 1 Online-Ressource (circa 59 Seiten) , Illustrationen
    Series Statement: OECD environment working papers no. 142
    Keywords: Produkthaftung ; Online-Handel ; OECD-Staaten ; Environment ; Amtsdruckschrift ; Graue Literatur
    Abstract: Extended producer responsibility or product stewardship is a policy approach that aims to increase waste recovery and recycling. Extended producer responsibility (EPR) systems aim to make producers responsible for the environmental impacts of their products throughout the product chain, from design to the end-of-life phase. This report focuses on free-riding of producers or retailers, which the fast expansion of online sales in recent years has been exacerbating. Online sales are creating new free-riding opportunities as consumers are able to buy more easily from sellers in other countries. These sellers often have no physical, legal entity in the country where the consumer resides, and are not registered with national or local EPR schemes.
    Note: Zusammenfassung in französischer Sprache
    URL: Volltext  (kostenfrei)
    URL: Volltext  (kostenfrei)
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  • 27
    Language: English
    Pages: 1 Online-Ressource (circa 57 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 127
    Keywords: 2005 - 2016 ; Fischereipolitik ; Nachhaltige Entwicklung ; OECD-Staaten ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: How can policy makers successfully implement the policy changes needed to achieve greater economic, social, and environmental sustainability and resilience? This report combines lessons from the available literature, discussions with experts and stakeholders, as well as information on past policy change processes. Results suggest that, over the last decade, changes to fisheries policy have largely been triggered by the performance of the sector itself and how it is perceived, particularly with respect to resource management and to socio-economic outcomes. Other important factors stand out, in particular initiatives by people in charge of fisheries management and legal commitments to adopt changes. Macroeconomic and macro-political factors, however, appear to have had less impact on fisheries policy than on other policy domains. Key recommendations are proposed to facilitate policy change in the future through better use of data, commitment mechanisms, non-sectoral policies, and consultation processes.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 28
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264934207
    Language: English
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Erscheint auch als Addressing problematic opioid use in OECD countries
    Keywords: Arzneimittel ; Drogenkonsum ; OECD-Staaten ; Governance ; Social Issues/Migration/Health ; OECD ; Arzneimittel ; Drogenkonsum
    Abstract: Over the past few years, Canada and the United States have been experiencing an opioid crisis as a result of problematic opioid use fueled by the emergence of synthetic opioids such as fentanyl and carfentanil. Problematic opioid use is also spreading in other OECD countries, due to the upward trend of prescription opioid use and the complexities of the illegal drug supply. This report presents evidence on the magnitude of problematic opioid use across OECD countries, describes the main drivers, and identifies a set of policy actions to address them. The report highlights the opioid crisis as a complex public health issue that requires a comprehensive approach across all sectors, including health, social services, and law enforcement. Strong health information systems are also needed, particularly data and research. Preventing problematic opioid use requires a combination of policies that ensure more information is provided to patients and health care practitioners, while providing access to appropriate pain management treatment for patients. A public health approach to problematic opioid use must incorporate socio-economic considerations (e.g. employment and housing), which also need to be addressed to prevent problematic substance use in general.
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  • 29
    ISBN: 9789264310087
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Turkey (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Türkei ; OECD-Staaten ; G20-Staaten ; Taxation ; Turkey ; OECD ; Türkei ; G-20-Staaten ; Besteuerungsverfahren ; Gewinnverlagerung ; Internationales Einkommensteuerrecht ; Internationales Steuerrecht ; Konfliktregelung ; Steuervermeidung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Turkey.
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  • 30
    ISBN: 9789264310742
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Estonia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Estland ; OECD-Staaten ; G20-Staaten ; Taxation ; Estonia ; Bericht ; Estland ; Internationales Steuerrecht ; Estland ; Internationales Steuerrecht ; Gewinnverlagerung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Estonia.
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  • 31
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264355637 , 9789264553392 , 9789264543676
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Water
    Parallel Title: Erscheint auch als OECD Applying the OECD principles on water governance to floods
    Keywords: Überschwemmung ; Wasserpolitik ; OECD-Staaten ; Agriculture and Food ; Environment ; Governance ; Urban, Rural and Regional Development ; Development ; Überschwemmung ; Wasserversorgung ; Politik
    Abstract: This report uses the OECD Principles on Water Governance as a tool for multi-stakeholder policy dialogue and practical assessment of the performance of flood governance systems. It applies the Principles to flood-prone contexts to help strengthen governance frameworks for managing the risks of “too much” water. By 2050, 1.6 billion people will be at risk of flooding, affecting nearly 20% of the world’s population at an increasing rate and many times over with dire social, economic and environmental consequences. In this report, a checklist is proposed as a self-assessment tool for stakeholders in flood management, based on lessons learned from 27 case studies that feature practical experiences and highlight common features and key challenges in flood governance.
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  • 32
    ISBN: 9789264881358
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Brazil (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Brasilien ; OECD-Staaten ; G20-Staaten ; Taxation ; Brazil ; Brasilien ; G-20-Staaten ; Internationales Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brazil.
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  • 33
    ISBN: 9789264702912 , 9789264840584 , 9789264309395
    Language: English
    Pages: 1 Online-Ressource (116 p.) , 21 x 28cm.
    Series Statement: OECD Environmental Performance Reviews
    Parallel Title: Erscheint auch als Waste management and the circular economy in selected OECD countries
    Keywords: Abfallwirtschaft ; Kreislaufwirtschaft ; OECD-Staaten ; Environment ; Industry and Services ; OECD ; Abfallwirtschaft ; Kreislaufwirtschaft ; Recycling
    Abstract: This report provides a cross-country review of waste, materials management and circular economy policies in selected OECD countries, drawing on OECD’s Environmental Performance Reviews during the period 2010-17. It presents the main achievements in the countries reviewed, along with common trends and policy challenges, and provides insights into the effectiveness and efficiency of waste, materials management and circular economy policy frameworks. As the selected reviews were published over a seven-year period, information for some countries may be more recent than for others. Nevertheless, the policy recommendations emerging from the reviews may provide useful lessons for other OECD countries and partner economies.
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  • 34
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264522206 , 9789264526587 , 9789264447288
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Series Statement: The Development Dimension
    Parallel Title: Erscheint auch als Greening development co-operation
    Keywords: OECD ; Entwicklungshilfe ; Umweltschutz ; OECD-Staaten ; Development
    Abstract: How can members of the DAC effectively tackle critical environmental challenges and threats – such as climate change, pollution, and loss of soil fertility and biodiversity – in activities supporting the 2030 Agenda in developing countries? Most already have environmental safeguards in place to screen out negative environmental practice, but they need far more robust policies, capacities and approaches for mainstreaming environment across all their development co-operation activities. This report examines five critical areas for mainstreaming: strong policy commitment and leadership; robust systems, processes and tools; capacity and continuous skill development; shared knowledge, learning and engagement; well-supported country systems. On that basis, the report suggests priority actions for the OECD-DAC, its Network on Environment and Development (ENVIRONET) and the wider development community.
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  • 35
    ISBN: 9789264674875
    Language: English
    Pages: 1 Online-Ressource (62 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Colombia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Kolumbien ; OECD-Staaten ; G20-Staaten ; Taxation ; Colombia ; Kolumbien ; Internationales Steuerrecht ; Gewinnverlagerung ; Besteuerungsverfahren ; Steuervermeidung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Colombia.
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  • 36
    ISBN: 9789264452329
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Argentina (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Argentinien ; OECD-Staaten ; G20-Staaten ; Taxation ; Argentina ; Argentinien ; G-20-Staaten ; Internationales Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Argentina.
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  • 37
    Language: English
    Pages: 1 Online-Ressource (circa 29 Seiten) , Illustrationen
    Series Statement: OECD social, employment and migration working papers no. 224
    Keywords: Arbeitslosigkeit ; Arbeitsuche ; Arbeitsverwaltung ; Arbeitsvermittlung ; Arbeitsmarktpolitik ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Amtsdruckschrift ; Graue Literatur
    Abstract: Profiling tools help to deliver employment services more efficiently. They can ensure that more costly, intensive services are targeted at jobseekers most at risk of becoming long term unemployed. Moreover, the detailed information on the employment barriers facing jobseekers obtained through the profiling process can be used to tailor services more closely to their individual needs. While other forms of profiling exist, the focus is on statistical profiling, which makes use of statistical models to predict jobseekers’ likelihood of becoming long-term unemployed. An overview on profiling tools currently used throughout the OECD is presented, considerations for the development of such tools, and some insights into the latest developments such as using “click data” on job searches and advanced machine learning techniques. Also discussed are the limitations of statistical profiling tools and options for policymakers on how to address those in the development and implementation of statistical profiling tools.
    Note: Zusammenfassung in französischer Sprache
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 38
    Language: English
    Pages: 1 Online-Ressource (circa 64 Seiten) , Illustrationen
    Series Statement: OECD food, agriculture and fisheries papers no. 128
    Keywords: Agrarpolitik ; Wasserpolitik ; Wasserpreis ; Subvention ; Bewässerung ; Grundwasser ; Gewässerbelastung ; OECD-Staaten ; Agriculture and Food ; Amtsdruckschrift ; Graue Literatur
    Abstract: This report offers a guide on potential reform pathways towards sustainable agriculture water use, based on a thorough review of selected past water and agriculture reforms and extensive consultation with policy experts. A theory of change is developed that emphasises the importance of flexibility in the timing and design of reform processes to achieve practical and effective policy changes. Governments should prepare future reforms, via continued research, education, and governance efforts, to help take advantage of reform opportunities when the timing is right. Five necessary conditions are identified for a successful reform process: (i) support evidence-based problem definition, objective setting and evaluations; (ii) ensure that governance and institutions are aligned with the policy change; (iii) engage stakeholders strategically and build trust; (iv) rebalance economic incentives to mitigate short run economic losses; and (v) define an adjustable smart reform sequencing that provides flexibility in the long run. These conditions are found to be necessary to implement four challenging policy changes: charging water use in agriculture; removing subsidies that negatively impact water resources, regulating groundwater use and addressing nonpoint source pollution. But the relative effort that governments need to devote to fulfilling each of the five conditions will vary depending on the policy change.
    URL: Volltext  (lizenzpflichtig)
    URL: Volltext  (lizenzpflichtig)
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  • 39
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264434738
    Language: English
    Pages: 1 Online-Ressource (229 Seiten) , Illustrationen
    Series Statement: Social Institutions and Gender Index
    Parallel Title: Erscheint auch als SIGI 2019 Global Report
    Keywords: Sozialer Indikator ; Geschlechterdiskriminierung ; Soziale Norm ; Institutionenökonomik ; OECD-Staaten ; Welt ; Amtsdruckschrift ; Graue Literatur
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  • 40
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264832701 , 9789264434738 , 9789264108905
    Language: English
    Pages: 1 Online-Ressource (232 p.) , 21 x 28cm.
    Series Statement: Social Institutions and Gender Index
    Parallel Title: Erscheint auch als SIGI 2019 Global Report
    Keywords: Sozialer Indikator ; Geschlechterdiskriminierung ; Soziale Norm ; Institutionenökonomik ; OECD-Staaten ; Welt ; Social Issues/Migration/Health ; Urban, Rural and Regional Development ; Development
    Abstract: Over the past decade, the Social Institutions and Gender Index (SIGI) has consistently shown that governments need to look at discriminatory laws, social norms and practices to achieve gender equality and promote women’s empowerment. This 2019 global report provides an overview of the main outcomes of the SIGI in relation to women and the family, their physical integrity, access to productive and financial resources and their civic rights. Building on these outcomes, this report provides a set of policy recommendations to enhance governments’ efforts to deliver their gender-equality commitments through a three-pronged approach: starting with legal reforms and transformative gender policies, enforcing laws through community mobilisation and empowerment, and learning about the efficiency of policy through monitoring.
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  • 41
    ISBN: 9789264591493
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Saudi Arabia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Saudi-Arabien ; OECD-Staaten ; G20-Staaten ; Taxation ; Saudi Arabia ; Saudi-Arabien ; Konfliktregelung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Saudi Arabia.
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  • 42
    ISBN: 9789264700109
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Bulgaria (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Bulgarien ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Bulgaria.
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  • 43
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264332829 , 9789264799004 , 9789264811072
    Language: English
    Pages: 1 Online-Ressource (130 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Parallel Title: Erscheint auch als Skills matter
    Keywords: Qualifikation ; Arbeitskräfte ; OECD-Staaten ; Education ; Employment ; Algeria ; Australia ; Austria ; Belgium ; Canada ; Chile ; Cyprus ; Czech Republic ; Denmark ; Ecuador ; Estonia ; Finland ; France ; Germany ; Greece ; Hungary ; Indonesia ; Ireland ; Israel ; Italy ; Japan ; Kazakhstan ; Korea, Republic of ; Lithuania ; Mexico ; Netherlands ; New Zealand ; Norway ; Peru ; Poland ; Russian Federation ; Singapore ; Slovak Republic ; Slovenia ; Spain ; Sweden ; Turkey ; United Kingdom ; United States ; OECD ; Arbeitnehmer ; Berufliche Qualifikation
    Abstract: In the wake of the technological revolution that began in the last decades of the 20th century, labour-market demand for information-processing and other high-level cognitive and interpersonal skills have been growing substantially. Based on the results from the 33 countries and regions that participated in the 1st and 2nd round of the Survey of Adult Skills in 2011-12 and in 2014-15, this report describes adults’ proficiency in three information-processing skills, and examines how proficiency is related to labour-market and social outcomes. It also places special emphasis on the results from the 3rd and final round of the first cycle of PIAAC in 2017-18, which included 6 countries (Ecuador, Hungary, Kazakhstan, Mexico, Peru and the United States). The Survey of Adult Skills, a product of the OECD Programme for the International Assessment of Adult Competencies (PIAAC), was designed to provide insights into the availability of some of these key skills in society and how they are used at work and at home. The first survey of its kind, it directly measures proficiency in three information-processing skills: literacy, numeracy and problem-solving in technology-rich environments.
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  • 44
    ISBN: 9789264944046
    Language: English
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: South Africa (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Südafrika ; OECD-Staaten ; G20-Staaten ; Taxation ; South Africa ; Südafrika
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by South Africa.
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  • 45
    ISBN: 9789264466197
    Language: English
    Pages: 1 Online-Ressource (71 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Hong Kong, China (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Hongkong ; OECD-Staaten ; G20-Staaten ; Taxation ; Hong Kong, China ; Hongkong ; Internationales Steuerrecht ; Steuervermeidung ; Steuer ; Konfliktregelung ; G-20-Staaten
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hong Kong, China.
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  • 46
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264569775 , 9789264984820 , 9789264499188
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 21 x 28cm.
    Series Statement: OECD Reviews of Migrant Education
    Parallel Title: Erscheint auch als The road to integration
    RVK:
    Keywords: Soziale Integration ; Arbeitsmarktintegration ; OECD-Staaten ; Education ; Social Issues/Migration/Health
    Abstract: Migration has been at the centre of policy debates across the OECD in recent years. This synthesis report identifies eight pillars of policy-making that the Strength through Diversity project has revealed to be crucial if education systems to effectively support newcomers. For each pillar, the report details a set of principles driving the design and implementation of system-level policies and school-level practices. The eight pillars are: 1. consider the heterogeneity of immigrant populations, 2. develop approaches to promote the overall well-being of immigrants, 3. address the unique needs of refugee students, 4. ensure that motivation translates into a key asset for immigrant communities, 5. organise resources to reduce the influence of socio-economic status on the outcomes of immigrants, 6. provide comprehensive language support, 7. build the capacity of teachers to deal with diversity, and 8. break down barriers to social cohesion while ensuring effective service delivery.
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  • 47
    ISBN: 9789264578630
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Joint Audit 2019
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation ; OECD ; Finanzverwaltung ; Grenzüberschreitende Kooperation
    Abstract: Improved dispute prevention and dispute resolution are key concerns for both business and tax administrations by creating incentives for low-risk behaviour among taxpayers and helping tax administrations to better match resources to tax risks. Joint Audits are an essential element in the Tax Certainty Agenda and allow tax administrations to operate efficiently and effectively in an increasingly global environment, co-operating ever more closely and frequently with each other to ensure compliance, tackle base erosion and profit shifting, and minimise the probability of costly and time-consuming disputes. The report sets out the most advanced form of audit-related tax co-operation, provides best practices and identifies possible areas of improvement and future work, not limited to the OECD Forum on Tax Administration.
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  • 48
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    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264455269 , 9789264626348 , 9789264402195
    Language: English
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: Ageing and Employment Policies
    Parallel Title: Erscheint auch als Working better with age
    Keywords: Ältere Arbeitskräfte ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; OECD ; Ältere Arbeitnehmerin ; Älterer Arbeitnehmer
    Abstract: People today are living longer than ever before, but what is a boon for individuals can be challenging for societies. If nothing is done to change existing work and retirement patterns, the number of older inactive people who will need to be supported by each worker could rise by around 40% between 2018 and 2050 on average in the OECD area. This would put a brake on rising living standards as well as enormous pressure on younger generations who will be financing social protection systems. Improving employment prospects of older workers will be crucial. At the same time, taking a life-course approach will be necessary to avoid accumulation of individual disadvantages over work careers that discourage or prevent work at an older age; What can countries do to help? How can they give older people better work incentives and opportunities? This report provides a synthesis of the main challenges and policy recommendations together with a set of international best practices to foster employability, labour demand and incentives to work at an older age.
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  • 49
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264612938 , 9789264503120 , 9789264969384
    Language: English
    Pages: 1 Online-Ressource (164 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Governance as an SDG accelerator
    Keywords: Nachhaltige Entwicklung ; Governance-Ansatz ; OECD-Staaten ; Welt ; Governance ; OECD ; Nachhaltigkeit ; Governance
    Abstract: Delivering on the Sustainable Development Goals (SDGs) is a formidable governance challenge for countries at all levels of development. It requires governments to co-ordinate, consult and work across policy areas – as well as with the businesses sector and civil society – in an unprecedented way. This report provides evidence from OECD countries and partner economies on how public governance practices can be strengthened to help implement the SDGs. It looks at whole-of-government co-ordination, policy coherence and integrity, stakeholder engagement and open government, and the strategic use of budgeting, procurement and regulatory tools. It discusses robust monitoring and evaluation systems for ensuring that public policies and resource allocations for SDG implementation result in meaningful outcomes. It also explores how governance frameworks to support equal access to justice and gender equality can help catalyse implementation across the entire 2030 Agenda.
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  • 50
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264948716 , 9789264800380 , 9789264941083
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Gute Strategien für gute Berufe in der frühen Bildung
    Parallel Title: Erscheint auch als Good practice for good jobs in early childhood education and care
    Keywords: Sozialberufe ; Frühkindliche Bildung ; Kinderbetreuung ; Qualifikation ; OECD-Staaten ; Education ; Employment ; Social Issues/Migration/Health ; OECD ; Kleinkinderziehung ; Kinderbetreuung ; Sozialberuf ; Qualifikation
    Abstract: Recruiting and retaining skilled staff is a long-standing challenge for the early childhood education and care (ECEC) sector. OECD countries are increasingly demanding that ECEC staff be highly skilled and highly qualified, but a combination of low wages, a lack of status and public recognition, poor working conditions, and limited opportunities for professional development mean that recruitment and retention are frequently difficult. What can countries do to build a highly qualified and well-trained ECEC workforce? What is the best route to increasing staff skills without exacerbating staff shortages? How can countries boost pay and working conditions in the context of limited resources? Building on past OECD work on early childhood education and care, and drawing on the experience of OECD countries, this report outlines good practice policy measures for improving jobs in ECEC and for constructing a high-quality workforce.
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  • 51
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    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264784185 , 9789264689626 , 9789264963399
    Language: English
    Pages: 1 Online-Ressource (114 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Unpacking e-commerce
    Keywords: Online-Handel ; Geschäftsmodell ; Wirtschaftspolitik ; OECD-Staaten ; Welt ; Science and Technology ; Trade ; Electronic Shopping ; Online-Shop ; Geschäftsmodell
    Abstract: As digital transformation has accelerated, the e-commerce landscape has become increasingly dynamic. New players have emerged at the same time that established actors have taken on new roles; some barriers to e-commerce at the firm, individual and country levels have been overcome, while other barriers have emerged. Innovative business models have transformed buyer-seller relationships and pushed out the frontier of what is possible to buy and sell online. This report analyses new and emerging e-commerce business models, examines e-commerce trends along a range of dimensions, and offers new insights on the policies needed to exploit the opportunities and mitigate the challenges of unlocking the potential of e-commerce for all.
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  • 52
    ISBN: 9789264311800 , 9789264313330 , 9789264313323
    Language: English
    Pages: 1 Online-Ressource (172 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als How's life in the digital age?
    Keywords: Lebensqualität ; Digitalisierung ; Sozialer Indikator ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Industry and Services
    Abstract: This report documents how the ongoing digital transformation is affecting people’s lives across the 11 key dimensions that make up the How’s Life? Well-being Framework (Income and wealth, Jobs and earnings, Housing, Health status, Education and skills, Work-life balance, Civic engagement and governance, Social connections, Environmental quality, Personal security, and Subjective well-being). A summary of existing studies highlights 39 key impacts of the digital transformation on people’s well-being. The review shows that these impacts can be positive as digital technologies expand the boundaries of information availability and enhance human productivity, but can also imply risks for people’s well-being, ranging from cyber-bullying to the emergence of disinformation or cyber-hacking. In sum, making digitalisation work for people’s well-being would require building equal digital opportunities, widespread digital literacy and strong digital security. Continued research and efforts in improving statistical frameworks will be needed to expand our knowledge on the many topics covered in this report.
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  • 53
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    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264313019
    Language: English
    Pages: 1 Online-Ressource (188 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe ジェンダー平等の加速: 主流化、実施、リーダーシップ
    Parallel Title: Erscheint auch als Fast forward to gender equality
    Keywords: Gleichberechtigung ; Gleichstellungspolitik ; OECD-Staaten ; Governance ; Social Issues/Migration/Health
    Abstract: This report maps strategies, governance tools, institutional settings and innovative approaches used by governments across the OECD to drive and support society-wide gender equality goals. It covers all state institutions, including legislatures and judiciaries, and discusses the challenges faced by OECD countries in achieving long-lasting impact. Finally, the report provides policy guidance for state institutions, supported by examples of what works across the OECD. This report establishes a baseline for monitoring progress, based on the 2015 OECD Recommendation of the Council on Gender Equality in Public Life.
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  • 54
    ISBN: 9789264874442 , 9789264357228 , 9789264814370
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als The sharing and gig economy
    Keywords: Digitale Plattform ; Share Economy ; Selbstständige ; Steuer ; Besteuerungsverfahren ; OECD-Staaten ; Employment ; Taxation ; OECD ; Besteuerungsverfahren
    Abstract: This report looks at approaches to help ensure the effective taxation of those earning income from the sale of goods or services in the sharing and gig economy. It considers the different ways that tax administrations can best engage with platform sellers, sharing and gig economy platforms, and each other to enable more effective tax compliance. The report is divided into four chapters. The first chapter sets out the background to the sharing and gig economy and the role of online platforms. The second chapter provides some examples of current approaches that are being taken by OECD Forum on Tax Administration members that participated in this work. Chapter three sets out a range of options that tax administrations may wish to consider to help enable compliance in this sector. Finally, chapter four sets out three recommendations and considerations for possible further work: joint work between tax administrations and platforms on providing information and support to platform sellers; improving the evidence base to enhance understanding of the tax at risk in relation to platforms; and assisting in the possible development of a legislative model for standardised reporting by sharing and gig economy platforms.
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  • 55
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    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264313835 , 9789264613645 , 9789264546431
    Language: English
    Pages: 1 Online-Ressource (228 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Stratégie 2019 de l'OCDE sur les compétences : Des compétences pour construire un avenir meilleur
    Parallel Title: Parallele Sprachausgabe Estrategia de Competencias de la OCDE 2019 : Competencias para construir un futuro mejor
    Parallel Title: Erscheint auch als OECD OECD skills strategy 2019
    Keywords: Bildungspolitik ; Qualifikation ; Erwachsenenbildung ; OECD-Staaten ; Education ; Employment ; Economics
    Abstract: The OECD Skills Strategy provides a strategic and comprehensive approach for ensuring that people and countries have the skills to thrive in a complex, interconnected and rapidly changing world. The updated 2019 OECD Skills Strategy takes account of the lessons learned from applying the original skills strategy in 11 countries since 2012, while also incorporating new OECD evidence about the skills implications of megatrends, such as globalisation, digitalisation, population ageing, and migration. The Strategy also incorporates new learning from across the OECD about skills policies that work in these three broad components: developing relevant skills over the life course, using skills effectively in work and society, and strengthening the governance of skills systems.
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  • 56
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    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264357518
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Keywords: Soziale Sicherheit ; Wirtschaftliche Sicherheit ; Risiko ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: The OECD Risks that Matter survey finds that these worries are weighing on people’s minds across countries. Risks that Matter examines people’s perceptions of the social and economic risks they face and assesses how well people feel government reacts to their concerns. The survey polled a representative sample of 22 000 adults in 21 OECD countries in 2018. Across countries, people are largely dissatisfied with existing social programmes. A majority of respondents believe that government would not provide them with an adequate safety net if they lost their income due to job loss, illness or old age. More than half feel that they would not be able to access public benefits easily if they needed them. And, on average, nearly three-quarters of all respondents want government to do more to protect their social and economic security. This survey shows that listening to people matters. Implementation matters. OECD countries have some of the most advanced social protection systems in the world, but policies are not reaching their full potential if people do not feel they can access benefits and services when needed. Governments must recommit to restoring trust, confidence, and efficacy in social protection.
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  • 57
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264538528 , 9789264318656 , 9789264999848
    Language: English
    Pages: 1 Online-Ressource (139 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Recent trends in international migration of doctors, nurses and medical students
    Keywords: Gesundheitsberufe ; Arbeitsmigranten ; Studierende ; Internationale Migration ; OECD-Staaten ; Frankreich ; Irland ; Polen ; Rumänien ; Kanada ; Employment ; Social Issues/Migration/Health ; Medizinisches Personal ; Internationale Migration
    Abstract: This report describes recent trends in the international migration of doctors and nurses in OECD countries. Over the past decade, the number of doctors and nurses has increased in many OECD countries, and foreign-born and foreign-trained doctors and nurses have contributed to a significant extent. New in-depth analysis of the internationalisation of medical education shows that in some countries (e.g. Israel, Norway, Sweden and the United States) a large and growing number of foreign-trained doctors are people born in these countries who obtained their first medical degree abroad before coming back. The report includes four case studies on the internationalisation of medical education in Europe (France, Ireland, Poland and Romania) as well as a case study on the integration of foreign-trained doctors in Canada.
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  • 58
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264699274 , 9789264982512 , 9789264150348
    Language: English
    Pages: 1 Online-Ressource (167 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Sous pression : la classe moyenne en perte de vitesse
    Parallel Title: Erscheint auch als Under pressure
    RVK:
    Keywords: Mittelschicht ; Soziale Lage ; Haushaltseinkommen ; Ausgaben ; OECD-Staaten ; Social Issues/Migration/Health ; Mittelstand ; Soziale Situation
    Abstract: Middle-class households feel left behind and have questioned the benefits of economic globalisation. In many OECD countries, middle incomes have grown less than the average and in some they have not grown at all. Technology has automated several middle-skilled jobs that used to be carried out by middle-class workers a few decades ago. The costs of some goods and services such as housing, which are essential for a middle-class lifestyle, have risen faster than earnings and overall inflation. Faced with this, middle classes have reduced their ability to save and in some cases have fallen into debt. This report sheds light on the multiple pressures on the middle class. It analyses the trends of middle-income households through dimensions such as labour occupation, consumption, wealth and debt, as well as perceptions and social attitudes. It also discusses policy initiatives to address the concerns raised by the middle class, by protecting middle-class living standards and financial security in the face of economic challenges.
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  • 59
    ISBN: 9789264704626 , 9789264317208 , 9789264660656
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Enhancing access to and sharing of data
    Keywords: Informationsmanagement ; Datenverarbeitung ; OECD-Staaten ; Science and Technology
    Abstract: This report examines the opportunities of enhancing access to and sharing of data (EASD) in the context of the growing importance of artificial intelligence and the Internet of Things. It discusses how EASD can maximise the social and economic value of data re-use and how the related risks and challenges can be addressed. It highlights the trade-offs, complementarities and possible unintended consequences of policy action – and inaction. It also provides examples of EASD approaches and policy initiatives in OECD countries and partner economies.
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  • 60
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264311992 , 9789264312043 , 9789264312050
    Language: English
    Pages: 1 Online-Ressource (260 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Cómo medir la transformación digital : Hoja de ruta para el futuro
    Parallel Title: Erscheint auch als Measuring the digital transformation
    RVK:
    Keywords: Digitalisierung ; Messung ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Industry and Services ; Digitalisierung
    Abstract: Measuring the Digital Transformation: A Roadmap for the Future provides new insights into the state of the digital transformation by mapping indicators across a range of areas – from education and innovation, to trade and economic and social outcomes – against current digital policy issues, as presented in Going Digital: Shaping Policies, Improving Lives. In so doing, it identifies gaps in the current measurement framework, assesses progress made towards filling these gaps and sets-out a forward-looking measurement roadmap. The goal is to expand the evidence base, as a means to lay the ground for more robust policies for growth and well-being in the digital era.
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  • 61
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264524538 , 9789264850866 , 9789264362574
    Language: English
    Pages: 1 Online-Ressource (236 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Negotiating our way up
    Keywords: Tarifverhandlungen ; Tarifvertrag ; OECD-Staaten ; Employment ; OECD ; Tarifpolitik ; Tarifverhandlung ; Tarifvertrag
    Abstract: Collective bargaining and workers’ voice are often discussed in the past rather than in the future tense, but can they play a role in the context of a rapidly changing world of work? This report provides a comprehensive assessment of the functioning of collective bargaining systems and workers’ voice arrangements across OECD countries, and new insights on their effect on labour market performance today. The publication provides a detailed review of existing collective bargaining institutions and workers’ voice arrangements. It analyses the role of these institutions for employment, wages, labour market inclusiveness, as well as non-monetary aspects of job quality. The publication also discusses how collective bargaining can be mobilised to address emerging challenges in the labour market, and identifies the type of government intervention that may be required to do this. The report provides a resource for policy makers, trade unions and employers’ organisations interested in understanding how collective bargaining and workers' voice can be used to complement public regulation in shaping ever-changing labour markets.
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  • 62
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    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264307957
    Language: English
    Pages: 1 Online-Ressource (264 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Budgeting and public expenditures in OECD countries 2019
    Keywords: Öffentliche Ausgaben ; Öffentlicher Haushalt ; Haushaltsplanung ; OECD-Staaten ; Governance ; OECD ; Öffentlicher Haushalt
    Abstract: This report provides a comprehensive view of practices and developments in the governance, implementation and performance of budgeting across OECD countries. It looks at recent practices such as the application of medium-term frameworks and the use of data and analytics to highlight the impacts of policies on concerns such as gender equality and the environment. Reflecting countries’ efforts to strengthen the institutions supporting ficsal policy, the report also discusses trends in Parliamentary oversight, citizen participation, transparency, infrastructure governance and the management of fiscal risks.
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  • 63
    ISBN: 9789264312685 , 9789264312692 , 9789264311312
    Language: English
    Pages: 1 Online-Ressource (96 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Prêts à aider ? : Améliorer la résilience des dispositifs d’intégration pour les réfugiés et les autres immigrés vulnérables
    Parallel Title: Erscheint auch als Ready to help?
    DDC: 330
    Keywords: Migranten ; Flüchtlinge ; Soziale Integration ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: This report looks at ways to improve the resilience of systems to deal with the unexpected arrival of large inflows of refugees and other vulnerable migrants. It begins with an overview of the recent flows of migrants seeking protection, discusses the expected economic impact of these flows, and notes what has been an unprecedented multilateral response. It then examines the process of integrating refugees and other vulnerable migrants, in terms of their economic and social outcomes, as well as specific factors of vulnerability. It also provides a comprehensive assessment of the transition policies in place to support their livelihood in destination and transit countries, as well as in origin countries upon return. Finally, the report tackles issues of anticipation, monitoring and reacting, examining the role of early warning mechanisms and the challenge of improving information so as to better monitor integration outcomes and frame policies.
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  • 64
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    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264778375
    Language: English
    Pages: 1 Online-Ressource (120 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als University-industry collaboration
    Keywords: Forschungskooperation ; OECD-Staaten ; Governance ; Science and Technology ; OECD ; Forschungskooperation
    Abstract: This report discusses challenges and opportunities in assessing the impacts of science-industry knowledge exchange on innovation. The report provides new evidence on joint industry-science patenting activity and academic start-ups, as well as on the impact of geographical proximity between research institutions and industry on local innovation. The report explores the complex set of knowledge-transfer channels, such as collaborative research, co-patenting, academic spinoffs, and their relative importance across science fields and industry sectors. It also experiments with using labour force survey data to assess the contributions of graduates in social sciences to different industries. Different policy mixes are used in OECD countries to stimulate science-industry knowledge transfer. This report presents a taxonomy of 21 policy instruments, which include grants for collaborative university-industry research and financial support to university spin-offs, and discusses their possible positive and negative interactions. Based on a number of country case studies, the report also sheds light on new policy approaches to support spin-off creation. The report also explores recent trends on the governance of public research of high relevance to science-industry knowledge transfer using newly developed policy indicators for 35 OECD countries.
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  • 65
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264312487 , 9789264570986 , 9789264489790
    Language: English
    Pages: 1 Online-Ressource (176 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Hausse du niveau des mers : Les approches des pays de l'OCDE face aux risques côtiers
    Parallel Title: Erscheint auch als Responding to rising seas
    Keywords: Küstenschutz ; OECD-Staaten ; Kanada ; Deutschland ; Neuseeland ; Großbritannien ; Environment ; Industry and Services ; OECD ; Deutschland ; Kanada ; Neuseeland ; Großbritannien ; Küstenschutz
    Abstract: There is an urgent need to ensure that coastal areas are adapting to the impacts of climate change. Risks in these areas are projected to increase because of rising sea levels and development pressures. This report reviews how OECD countries can use their national adaptation planning processes to respond to this challenge. Specifically, the report examines how countries approach shared costs and responsibilities for coastal risk management and how this encourages or hinders risk-reduction behaviour by households, businesses and different levels of government. The report outlines policy tools that national governments can use to encourage an efficient, effective and equitable response to ongoing coastal change. It is informed by new analysis on the future costs of sea-level rise, and the main findings from four case studies (Canada, Germany, New Zealand and the United Kingdom).
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  • 66
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264716742 , 9789264572485 , 9789264762886
    Language: English
    Pages: 1 Online-Ressource (144 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Measuring distance to the SDG targets 2019
    Keywords: Nachhaltige Entwicklung ; OECD-Staaten ; Education ; Agriculture and Food ; Environment ; Social Issues/Migration/Health ; Development ; Industry and Services ; OECD ; Mitgliedsstaaten ; Vereinte Nationen Generalversammlung Sustainable Development Goals
    Abstract: The Sustainable Development Goals (SDGs) set a broad and ambitious programme for the world to achieve by 2030. With 17 Goals, underpinned by 169 Targets, the complex and integrated nature of the 2030 Agenda presents national governments with huge challenges for implementation. To assist countries, the OECD has developed a unique methodology allowing comparison of progress across SDG goals and targets. Based on the UN Global List of 244 indicators, this study evaluates the distance that OECD countries need to travel to meet SDG targets for which data is currently available. This 2019 edition of the study presents the latest results for OECD countries, both on average and individually, as well as new exploratory approaches to assessing progress over time and transboundary aspects of the SDGs. By providing a high-level overview of countries’ strengths and weaknesses in performance across the SDGs, this study aims to support member countries in navigating the SDGs and in setting their own priorities for action within the broad 2030 Agenda.
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  • 67
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264332485 , 9789264497627 , 9789264842342
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Individuelle Weiterbildungskonten: Allheilmittel oder Büchse der Pandora?
    Parallel Title: Erscheint auch als Individual learning accounts
    Keywords: Weiterbildung ; OECD-Staaten ; Education ; Employment
    Abstract: A rise in non-standard work in many countries and an increased fragmentation of worker careers have created new challenges for training policies at a time when structural transformation is creating a need for both re- and up-skilling. Individual learning accounts have received renewed attention from policy makers, due to their ability to make training rights “portable” from one job or employment status to another. This report examines past and existing individual learning accounts and other individual schemes to finance training, based on a review of the existing literature as well as six new case studies commissioned by the OECD: The Upper Austrian Bildungskonto, the French Compte Personnel de Formation, the Scottish Individual Learning Accounts/Individual Training Accounts, the Singapore SkillsFuture Credit, the Tuscan Carta ILA, and the Individual Training Accounts in Michigan and Washington in the United States. The report takes stock of these experiences and identifies the advantages and disadvantages of such schemes, as well as the key trade-offs and questions to consider in designing a successful scheme, including targeting, funding, participation of under-represented groups and quality issues.
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  • 68
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264950023 , 9789264952171 , 9789264914117
    Language: English
    Pages: 1 Online-Ressource (250 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Changing the odds for vulnerable children
    Keywords: Jugendpolitik ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Child vulnerability is the outcome of a range of complex factors that compound over time. Across the OECD, millions of children from diverse backgrounds face daily hardships ranging from poor housing and inadequate diets to maltreatment and unsafe neighbourhoods. Vulnerability locks disadvantaged children into disadvantaged adulthood, putting the brakes on social mobility. Investing in vulnerable children is not only an investment in disadvantaged individuals, families and communities, it is an investment in more resilient societies and inclusive economies. This report analyses the individual and environmental factors that contribute to child vulnerability. It calls on OECD countries to develop and implement cross-cutting well-being strategies that focus on empowering vulnerable families; strengthening children’s emotional and social skills; strengthening child protection; improving children’s health and educational outcomes; and reducing child poverty and material deprivation. Such policies reduce the barriers to healthy child development and well-being and increase opportunities and resources, thereby helping vulnerable children build resilience.
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  • 69
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264674011
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Digital innovation
    Keywords: Digitalisierung ; Innovation ; Technologiepolitik ; OECD-Staaten ; Science and Technology ; Digitalisierung ; Innovation ; Technologiepolitik
    Abstract: This report discusses how the digital transformation – digital technologies, data and software, AI-based analytics and other advances – is changing innovation processes and outcomes. It highlights the general trends across the economy and factors behind sector-specific dynamics, including increasing use of data as a key input for innovation, the expanding possibilities for experimentation offered by virtual simulation, 3D printing and other digital technologies, and the growing focus on services innovation enabled by digital technologies. In view of such changes, this report evaluates how innovation policies should adapt to foster innovation and inclusive development in the digital age, and identifies priority areas for policy action. It also explores novel innovation policy approaches implemented by countries to foster digital technology adoption and collaborative innovation.
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  • 70
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264996571 , 9789264505414 , 9789264773264
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als OECD OECD good practices for performance budgeting
    Keywords: Performance Budgeting ; OECD-Staaten ; Governance ; OECD ; Output-orientierte Budgetierung
    Abstract: Performance budgeting is a budget practice that has been widely adopted by OECD countries. This report presents the OECD's advice on good practice principles and examples in the area of performance budgeting including an explanation of the evidence supporting the adoption and practice by OECD countries. The report is based on the results of OECD surveys of member countries, OECD country budget reviews, and exchanges of information between the OECD and government officials in the Senior Budget Officials Network on Performance and Results.
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  • 71
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264969445 , 9789264412309 , 9789264394407
    Language: English
    Pages: 1 Online-Ressource (200 p.) , 21 x 28cm.
    Parallel Title: Erscheint auch als Fiscal resilience to natural disasters
    Keywords: Katastrophe ; Öffentliche Finanzen ; Soziale Kosten ; OECD-Staaten ; Welt ; Environment ; Governance ; Naturkatastrophe ; Soziale Kosten ; Finanzwirtschaft
    Abstract: Natural disasters continue to cause widespread damage and losses, with fast growing economies particularly exposed. Governments often shoulder a significant share of the costs of disaster recovery and reconstruction. This is true in OECD countries and even more so in developing economies, where private insurance markets are not as well developed. The fiscal impact of disasters on a government’s budget can be sizeable. Expenditures for the government arise from both explicit and implicit commitments to compensate for disaster losses. This report presents the results of a study that compares country practices in the management of the financial implications of disasters on government finances for a set of OECD member and partner countries particularly exposed to natural hazards.
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  • 72
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264312012 , 9789264312029 , 9789264312036
    Language: English
    Pages: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Vers le numérique : Forger des politiques au service de vies meilleures
    Parallel Title: Parallele Sprachausgabe Going Digital: Den digitalen Wandel gestalten, das Leben verbessern
    Parallel Title: Erscheint auch als Going digital
    RVK:
    Keywords: Digitalisierung ; OECD-Staaten ; Science and Technology ; Industry and Services ; Digitalisierung
    Abstract: Digital technologies and data are transformational. People, firms and governments live, interact, work and produce differently than in the past, and these changes are accelerating rapidly. How can we realise the immense promises of digital technologies and data for growth and well-being in a fast evolving world? This report charts the road ahead. It identifies seven policy dimensions that allow governments – together with citizens, firms and stakeholders – to shape digital transformation to improve lives. It also highlights key opportunities, challenges and policies related to each dimension, offers new insights, evidence and analysis, and provides recommendations for better policies in the digital age.
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  • 73
    ISBN: 9789264311480 , 9789264313453 , 9789264313712
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Pratiques Fiscales Dommageables - Rapport d'étape de 2018 sur les régimes préférentiels : Cadre inclusif sur le BEPS : Action 5
    Parallel Title: Erscheint auch als Harmful tax practices - 2018 progress report on preferential regimes
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; Steuerharmonisierung ; Transparenz ; OECD-Staaten ; G20-Staaten ; Taxation ; Amtsdruckschrift ; Graue Literatur ; OECD ; Steuerpolitik ; Internationale Kooperation ; Transparenz
    Abstract: BEPS Action 5 is one of the four BEPS minimum standards which all Inclusive Framework members have committed to implement. One part of the Action 5 minimum standard relates to preferential tax regimes where a peer review is undertaken to identify features of such regimes that can facilitate base erosion and profit shifting, and therefore have the potential to unfairly impact the tax base of other jurisdictions. This progress report is an update to the 2015 BEPS Action 5 report and the 2017 Progress Report. It contains the results of review of all BEPS Inclusive Framework members’ preferential tax regimes that have been identified since the BEPS Project. The results are reported as at January 2019. In addition, the Inclusive Framework agreed on a new standard for substantial activities requirements for no or only nominal tax jurisdictions. This report includes the details of this new standard and the other work on additions to and revisions of the harmful tax practices framework. Finally it contains next steps for the work on harmful tax practices.
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  • 74
    ISBN: 9789264309982
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Hungary (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Ungarn ; OECD-Staaten ; G20-Staaten ; Taxation ; Hungary ; Bericht ; OECD ; Ungarn ; Internationales Steuerrecht ; Ungarn ; Internationales Steuerrecht ; Gewinnverlagerung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Hungary.
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  • 75
    ISBN: 9789264309944
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Slovenia (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Slowenien ; OECD-Staaten ; G20-Staaten ; Taxation ; Slovenia ; Slowenien ; Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Slovenia.
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  • 76
    ISBN: 9789264310001
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Greece (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Griechenland ; OECD-Staaten ; G20-Staaten ; Taxation ; Greece ; Griechenland ; Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Greece.
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  • 77
    ISBN: 9789264309883
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Romania (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Rumänien ; OECD-Staaten ; G20-Staaten ; Taxation ; Romania ; Rumänien ; Steuerrecht
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Romania.
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  • 78
    ISBN: 9789264309890
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Slovak Republic (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Slowakei ; OECD-Staaten ; G20-Staaten ; Taxation ; Slovak Republic ; OECD ; Slowakei ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the Slovak Republic.
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  • 79
    ISBN: 9789264309968
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Iceland (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Island ; OECD-Staaten ; G20-Staaten ; Taxation ; Iceland ; Bericht ; OECD ; Island ; Internationales Steuerrecht ; Island ; Internationales Steuerrecht ; Gewinnverlagerung
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Iceland.
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  • 80
    Book
    Book
    Paris : OECD Publishing
    ISBN: 9789264307209 , 9789279981111 , 9789264307216 , 9789279981142
    Language: English
    Pages: 306 Seiten , Illustrationen
    Parallel Title: Erscheint auch als Settling in 2018
    DDC: 330
    Keywords: Migranten ; Soziale Integration ; EU-Staaten ; OECD-Staaten ; G20-Staaten ; Amtsdruckschrift ; Statistik
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  • 81
    Language: English
    Pages: 1 Online-Ressource (circa 61 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry working papers 2018, 02
    Series Statement: OECD science, technology and industry working papers
    Keywords: Unternehmensgründung ; Innovation ; Risikokapital ; Unternehmer ; Geschlecht ; OECD-Staaten ; Science and Technology ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: The report presents new cross-country descriptive evidence on innovative start-ups and related venture capital investments drawing upon Crunchbase, a new dataset that is unprecedented in terms of scope and comprehensiveness. The analysis employs a mix of different statistical techniques (descriptive graphics, econometric analysis, and machine learning) to highlight a number of findings. First, there are significant cross-country differences in the professional and educational background of start-ups’ founders, notably the share of founders with previous academic experience and in the share of “serial entrepreneurs”. Conversely, the founders’ average age is rather constant across countries, but shows a fair degree of variability across sectors. Second, IP assets, and in particular the presence of an inventor in the team of founders, are strongly associated with start-ups’ success. Finally, female founders are less likely to receive funding, receive lower amounts when they do receive financing, and have a lower probability of successful exit, when other factors are controlled for.
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  • 82
    Language: English
    Pages: 1 Online-Ressource (circa 36 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry working papers 2018, 05
    Series Statement: OECD science, technology and industry working papers
    Keywords: Multinationales Unternehmen ; Betriebliche Wertschöpfung ; Auslandsinvestition ; Außenhandel ; OECD-Staaten ; Science and Technology ; Industry and Services ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: Because of their numerous and large activities across different countries, Multinational Enterprises (MNEs) are believed to be central and dominant actors in the global economy. In addition, it has been argued that the growing fragmentation of production within global value chains (GVCs) in the past decades is largely driven by MNEs. It is remarkable then that despite their acclaimed importance, empirical evidence on MNEs is not widely available and largely incomplete, with data only available for a subset of OECD economies. Based on the new OECD analytical AMNE database including information on MNEs across 43 industries and countries on a bilateral basis, this paper derives new insights on the importance of MNEs today. As the new database also allows the linking with the OECD TiVA database, the new evidence additionally discusses in detail the trade and investment nexus within GVCs and suggests that MNEs’ role in GVCs goes beyond trade and investment policy.
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  • 83
    Language: English
    Pages: 1 Online-Ressource (circa 36 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry working papers 2018, 08
    Series Statement: OECD science, technology and industry working papers
    Keywords: Biotechnologie ; Nanotechnologie ; Technologiepolitik ; OECD-Staaten ; Science and Technology ; Industry and Services ; Amtsdruckschrift ; Arbeitspapier ; Graue Literatur
    Abstract: This “Trend-Analysis of Science, Technology and Innovation Policies for BNCTs” aims to analyse policies pertaining to nanotechnology and biotechnology over the past years with regard to their directionality and technology-specificity. The analysis provides some evidence that technology-push policies are favoured for young technology fields, while application-pull policies tend to be applied to more mature fields. In technology-specific policies, the percentage of pure application-pull policies is much lower than that observed for general STI policies. Most individual STI policies are technology-specific in their title or description. Most general STI policies also mention a specific technology and are thus applicable to both the field of general STI and the field of the respective technology. In the case of biotechnology, nanotechnology and ICT, by contrast, at least one third of the policies are unique to the respective field, and only up to a quarter are shared with any other technology field.
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  • 84
    Language: English
    Pages: 1 Online-Ressource (circa 45 Seiten) , Illustrationen
    Series Statement: OECD environment working papers no. 128
    Keywords: Kunststoffindustrie ; Gefahrstoff ; Kosten-Nutzen-Analyse ; Chemikalienrecht ; Wirkungsanalyse ; Gesundheitsrisiko ; Nicht-marktliche Bewertung ; OECD-Staaten ; Environment ; Social Issues/Migration/Health ; Arbeitspapier ; Graue Literatur
    Abstract: Perfluorooctanoic acid (PFOA) is being used in fluoropolymer production, as surface treatment agents and for the manufacture of side-chain fluorinated polymers. However, there is evidence that PFOA and its salts have a number of hazardous properties that may cause harm to human health and the environment. This report evaluates existing economic assessments and valuations of impacts arising from PFOA and its salts.
    Note: Zusammenfassung in französischer Sprache
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  • 85
    Language: English
    Pages: 1 Online-Ressource (circa 32 Seiten) , Illustrationen
    Series Statement: OECD social, employment and migration working papers no. 201
    Keywords: Soziale Sicherheit ; Grundeinkommen ; Mikrosimulation ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Amtsdruckschrift ; Graue Literatur
    Abstract: Recent debates of basic income (BI) proposals shine a useful spotlight on the challenges that traditional forms of income support are increasingly facing, and highlight gaps in social provisions that largely depend on income or employment status. A universal “no questions asked” public transfer would be simple and have the advantage that no-one would be left without support. But an unconditional payment to everyone at meaningful but fiscally realistic levels would likely require tax rises as well as reductions in existing benefits. We develop a comprehensive BI scenario that facilitates an assessment of the resulting fiscal and distributional effects in a comparative context, undertake a microsimulation study to quantify them, and propose a simple decomposition to identify the mechanisms that drive effects in different country contexts. Results illustrate the challenges, but also the strengths, of existing social protection systems. A BI would fix benefit coverage gaps that exist in many countries, but would require very substantial tax rises if it were to be set at a meaningful level. As support would not be targeted on those most in need, it would not be a cost-effective way of directly reducing income poverty.
    Note: Zusammenfassung in französischer Sprache
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  • 86
    Language: English
    Pages: 1 Online-Ressource (circa 125 Seiten) , Illustrationen
    Series Statement: OECD social, employment and migration working papers no. 202
    Keywords: Automatisierung ; Fachkräfte ; Qualifikation ; Berufsbildungspolitik ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Amtsdruckschrift ; Graue Literatur
    Abstract: This study focuses on the risk of automation and its interaction with training and the use of skills at work. Building on the expert assessment carried out by Carl Frey and Michael Osborne in 2013, the paper estimates the risk of automation for individual jobs based on the Survey of Adult Skills (PIAAC). The analysis improves on other international estimates of the individual risk of automation by using a more disaggregated occupational classification and identifying the same automation bottlenecks emerging from the experts’ discussion. Hence, it more closely aligns to the initial assessment of the potential automation deriving from the development of Machine Learning. Furthermore, this study investigates the same methodology using national data from Germany and United Kingdom, providing insights into the robustness of the results. The risk of automation is estimated for the 32 OECD countries that have participated in the Survey of Adult Skills (PIAAC) so far. Beyond the share of jobs likely to be significantly disrupted by automation of production and services, the accent is put on characteristics of these jobs and the characteristics of the workers who hold them. The risk is also assessed against the use of ICT at work and the role of training in helping workers transit to new career opportunities.
    Note: Zusammenfassung in französischer Sprache
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  • 87
    Language: English
    Pages: 1 Online-Ressource (circa 46 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry working papers 2018, 12
    Series Statement: OECD science, technology and industry working papers
    Keywords: Gentechnik ; Medizinische Behandlung ; Gesundheitspolitik ; Technologiepolitik ; OECD-Staaten ; Science and Technology ; Industry and Services ; Amtsdruckschrift ; Graue Literatur
    Abstract: Gene editing aims to modify the genetic sequence at a precise genomic location. Recent breakthroughs in gene editing techniques such as the clustered regularly interspaced short palindromic repeats (CRISPR) system have ushered in a new era for gene editing and health innovation. The purpose of the Expert Meeting (6-7 July 2017, Federal Ministry of Education and Research, Berlin, Germany) was to explore the core scientific, legal, regulatory and societal challenges facing the responsible development and use of gene editing in somatic cells for advanced therapies. Experts noted that the trajectory of gene editing in research and development and the uptake of future therapies in the clinical setting remain unclear due to uncertainties in the scientific, regulatory, and economic landscapes. Many policy issues are also raised in the context of other emerging technologies. Governance must cope with a moving technical frontier and some level of uncertainty around risks and benefits.
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  • 88
    Language: English
    Pages: 1 Online-Ressource (circa 40 Seiten) , Illustrationen
    Series Statement: OECD environment working papers no. 134
    Keywords: Chemikalienrecht ; Kosten-Nutzen-Analyse ; Wirkungsanalyse ; Umweltverträglichkeit ; Gesundheit ; Nicht-marktliche Bewertung ; OECD-Staaten ; Formaldehyde ; Formaldehyd ; Environment ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper gives an overview of economic assessments of the benefits of the control of formaldehyde and reflects on developments in its risk management and regulation. Formaldehyde is used in the manufacture of resins, as a disinfectant and fixative and as a preservative in consumer products. Formaldehyde exposure can be harmful to human health.
    Note: Zusammenfassung in französischer Sprache
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  • 89
    Language: English
    Pages: 1 Online-Ressource (circa 70 Seiten) , Illustrationen
    Series Statement: OECD statistics working papers 2018, 1
    Keywords: Vermögensverteilung ; Privater Haushalt ; Datenbank ; Vergleich ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper describes how household wealth is distributed in 28 OECD countries, based on evidence from the second wave of the OECD Wealth Distribution Database. A number of general patterns emerge from these data. First, wealth concentration is twice the level of income inequality: across the 28 OECD countries covered, the wealthiest 10% of households hold, on average, 52% of total household wealth, while the 60% least wealthy households own little over 12%. Second, up to a quarter of all households report negative net worth (i.e. liabilities exceeding the value of their assets) in a number of countries. In addition, some countries feature large shares of households with high levels of debt relative to both their incomes and the assets that they hold; this potentially exposes such households to significant risks in the event of changes in asset prices or falls of their income. Third, more than one in three people are economically vulnerable, as they lack liquid financial assets to maintain a poverty-level living standard for at least three months. Fourth, one in three households has received some gift or bequest in their life, with this share being considerably larger among high income and high wealth households. The paper also describes changes in wealth distribution since the Great Recession among the sub-set of countries for which repeated observations are available in the OECD Wealth Distribution Database. Finally, the paper discusses a number of methodological challenges, notably on how to better account for the top end of the wealth distribution.
    Note: Zusammenfassung in französischer Sprache
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  • 90
    Language: English
    Pages: 1 Online-Ressource (circa 26 Seiten) , Illustrationen
    Series Statement: OECD science, technology and industry working papers 2018, 10
    Series Statement: OECD science, technology and industry working papers
    Keywords: Mark-up Pricing ; Marktmacht ; Digitalisierung ; Technischer Fortschritt ; OECD-Staaten ; Science and Technology ; Industry and Services ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper examines the evolution of firm mark-ups across 26 countries for the period 2001-14. It also discusses and investigates empirically how this can be related to the degree of digital transformation in sectors. Four main facts emerge: i) mark-ups are increasing over the period, on average across country; ii) this result is driven by firms at the top of the mark-up distribution, while the bottom half of the distribution exhibits a flat trend over time; (iii) mark-ups are higher in digital-intensive sectors than in less-digitally intensive sectors; (iv) mark-up differentials between digitally-intensive and less-digitally-intensive sectors have increased significantly over time.
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  • 91
    Online Resource
    Online Resource
    Paris : OECD Publishing
    Language: English
    Pages: 1 Online-Ressource (circa 40 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1482
    Keywords: Wirtschaftliche Anpassung ; Regulierung ; Institutionelle Infrastruktur ; Produktivitätsentwicklung ; Investition ; Erwerbstätigkeit ; Vergleich ; OECD-Staaten ; Schwellenländer ; Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper summarises earlier OECD work aimed at quantifying the impact of structural reforms on economic outcomes. It overviews: i.) insights obtained for the linear relationships linking policies and economic outcomes (including multi-factor productivity, capital deepening and employment) for an almost complete set of OECD countries, ii.) non-linear results on how policies interact with each other in OECD countries, and iii.) results extended for emerging-market economies looking at whether policy effects vary across countries depending on the level of economic development and whether institutions have an influence on economic outcomes. The paper lists of policies and institutions that could be used to quantify the effect of reforms. It also gives some guidance on how to quantify reforms in OECD and non-OECD countries. It provides mid-point estimates of the long-run effects on per capita income levels through the three supply-side channels. Finally, it raises the issue of estimation and model uncertainty.
    Note: Zusammenfassung in französischer Sprache
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  • 92
    Language: English
    Pages: 1 Online-Ressource (circa 43 Seiten) , Illustrationen
    Series Statement: OECD Economics Department working papers no. 1507
    Keywords: 1996 - 2013 ; Konjunktur ; Strukturwandel ; Gesundheitskosten ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: Health care expenditure per person, after accounting for changes in overall price levels, began to slow in many OECD countries in the early-to-mid 2000s, well before the economic and fiscal crisis. Using available estimates from the OECD’s System of Health Accounts (SHA) database, we explore common trends in health care expenditure since 1996 in a set of 22 OECD countries. We assess the extent to which the trends observed are the results of cyclical economic influences, and the respective contributions of changes in relative prices, health care volumes and coverage to the slowdown in health care expenditure growth. Our analysis suggests that cyclical factors may account for a little less than one half of the estimated slowdown in health care spending since the crisis, suggesting that structural changes have contributed to the trends. Before the crisis the slowdown in health care expenditure growth was accounted for by health care prices growing less than general prices and a reduction in care volumes, whereas the latter accounts for most of the steeper deceleration after the crisis. Although both privately and publically financed health care expenditure grew at a reduced pace during the study period, the sharp post-crisis deceleration happened mostly in the public component. When examined by function, the slowdown in publicly-financed expenditure has been largest in curative and rehabilitative care (particularly after the crisis) and in medical goods (especially pharmaceuticals), whereas the deceleration in the privately financed component is largely in medical goods (including pharmaceuticals). We conclude that structural changes in publicly financed health care have constrained the growth of care volumes (especially) and prices leading to a marked reduction in health care expenditure growth rates, beyond what could be expected based on cyclical economic fluctuations. We examine a range of government policies enacted in a selection of OECD countries that likely contributed to the structural changes observed in our analysis.
    Note: Zusammenfassung in französischer Sprache
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  • 93
    Language: English
    Pages: 1 Online-Ressource (circa 48 Seiten) , Illustrationen
    Series Statement: OECD economic policy paper no. 25 (December 2018)
    Series Statement: OECD Economic Policy Papers no.25
    Keywords: Öffentliche Finanzen ; Wirtschaftswachstum ; Soziale Integration ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: Tax and spending reforms offer numerous opportunities to promote inclusive growth. There is potential for so-called win-win reforms that simultaneously boost economic output and enhance income equality. Other changes in the structure of public finances will produce benefits only along a single dimension, while some involve trade-offs between average income gains and adverse distributional effects. Empirical analyses of the experience of OECD countries provide evidence about which tax and spending reforms influence prosperity and income distribution -- and by how much.
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  • 94
    Language: English
    Pages: 1 Online-Ressource (circa 47 Seiten) , Illustrationen
    Series Statement: OECD economic policy paper no. 24 (December 2018)
    Series Statement: OECD Economic Policy Papers no.24
    Keywords: Steuerreform ; Wirtschaftswachstum ; Soziale Integration ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: Against a backdrop of the widening income distribution in most countries, OECD governments need to formulate policies that support sustainable and inclusive economic growth. Tax policies play a crucial role in this endeavour. Both tax theory and mounting empirical evidence suggest that many countries could achieve both higher and more broadly shared income growth. Many countries, however, seem hesitant to fundamentally restructure their tax systems to achieve higher and more inclusive growth. This reluctance begs a key question: Why forego tax policy reforms that hold the obvious promise of win-win outcomes of both higher and more inclusive growth? To offer some concrete answers to this question, this paper reports the findings of a synthesis of cross-country empirical work on the ranking (in terms of efficiency and distributional impact) of major tax instruments on the one hand, and, on the other, country-specific tax policy assessments reported in several dozen OECD Economic Surveys since 2008. The paper identifies a wide range of factors, some common to many countries and some country-specific, that prevent governments from adopting tax structures more favourable to inclusive growth. These include political economy forces, legal obstacles, administrative constraints, and intergovernmental fiscal arrangements.
    Note: Zusammenfassung in französischer Sprache
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  • 95
    Language: English
    Pages: 1 Online-Ressource (circa 55 Seiten) , Illustrationen
    Series Statement: OECD social, employment and migration working papers no. 215
    Keywords: Aktivierende Arbeitsmarktpolitik ; Öffentliche Sozialleistungen ; EU-Staaten ; OECD-Staaten ; Employment ; Social Issues/Migration/Health ; Amtsdruckschrift ; Graue Literatur
    Abstract: This paper presents new information on activity-related eligibility criteria for unemployment and related benefits in OECD- and EU-countries in 2017, comparing the strictness of “demanding” elements built into unemployment benefits across countries and over time. Eligibility criteria for unemployment benefits determine what claimants need to do to successfully claim benefits initially or to continue receiving them. Benefit systems feature specific rules that define the type of job offers that claimants need to accept, requirements for reporting on the outcomes of independent job-search efforts, obligations to participate in active labour market programmes, as well as sanctions for failing to meet these requirements. Such rules aim to strengthen incentives to look for, prepare for, and accept employment. They may also be used as a targeting device to reduce demands on benefit systems, and on associated employment services. While this may serve to limit support to genuine jobseekers, strict requirements can also exclude some intended recipients from financial and re-employment support, e.g., by discouraging them from applying. This paper presents detailed information on policy rules in 2017, summarises them into an overall policy indicator of eligibility strictness, and gauges recent policy trends by documenting changes in the strictness measures. A novelty is the inclusion of lower-tier unemployment or social assistance benefits in the compilation of policy rules. Results document a large number of reforms enacted after the Great Recession and suggest a slight convergence of policy rules across countries even though overall measures of the strictness of activity-related eligibility criteria have remained broadly unchanged during the recent past. In countries with multiple layers of support for the unemployed, availability requirements tend to be more demanding for lower-tier assistance benefits, while sanction rules tend to be more stringent for first-tier programmes.
    Note: Zusammenfassung in französischer Sprache
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  • 96
    ISBN: 9789264293083
    Language: English
    Pages: Online-Ressource (207 p.)
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Tax challenges arising from digitalisation - interim report 2018
    Keywords: Digitalisierung ; Steuerpolitik ; Steuerwirkung ; Internationales Steuerrecht ; Internationale Unternehmensbesteuerung ; Welt ; OECD-Staaten ; G20-Staaten ; Taxation ; Science and Technology ; OECD ; G-20-Staaten ; Internationales Steuerrecht ; Steuerpolitik ; Digitalisierung
    Abstract: This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.
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  • 97
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264293199
    Language: English
    Pages: Online-Ressource (163 p.)
    Series Statement: OECD Green Growth Studies
    Parallel Title: Erscheint auch als Environmental policy toolkit for SME greening in EU Eastern partnership countries
    Keywords: Mittelstandspolitik ; Umweltmanagement ; Umweltpolitik ; Osteuropa ; OECD-Staaten ; Environment ; Finance and Investment ; Urban, Rural and Regional Development ; Industry and Services
    Abstract: This toolkit, based on existing good practice, aims to help governments in the EU’s Eastern Partnership (EaP) countries (Armenia, Azerbaijan, Belarus, Georgia, Moldova and Ukraine) to design and implement key instruments to promote environmental compliance and green business practices among small and medium-sized enterprises. Reducing the environmental impact of SMEs in both manufacturing and services is a key success factor in greening the economy. At the same time, improving environmental performance is a significant business opportunity for SMEs as important suppliers of goods and services. Developed under the EaP GREEN project, this report will be of interest to environmental and economic ministries, as well as business associations and non-governmental and academic institutions in EaP countries.
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  • 98
    Online Resource
    Online Resource
    Paris : OECD Publishing
    ISBN: 9789264292093
    Language: English
    Pages: Online-Ressource (378 p.)
    Series Statement: OECD Reviews of Migrant Education
    Parallel Title: Erscheint auch als The Resilience of Students with an Immigrant Background
    Keywords: Studierende ; Schüler ; Migranten ; Bildungsverhalten ; Bildungspolitik ; OECD-Staaten ; Education ; Europa ; Schüler ; Student ; Einwanderer ; Bildungspolitik
    Abstract: Migration flows are profoundly changing the composition of classrooms. Results from the OECD Programme for International Student Assessment (PISA) reveal that in 2015, almost one in four 15-year-old students in OECD countries reported that they were either foreign-born or had at least one foreign-born parent. Between 2003 and 2015, the share of students who had either migrated or who had a parent who had migrated across international borders grew by six percentage points, on average across OECD countries. The Resilience of Students with an Immigrant Background: Factors that Shape Well-being reveals some of the difficulties students with an immigrant background encounter and where they receive the support they need. The report provides an in-depth analysis of the risk and protective factors that can undermine or promote the resilience of immigrant students. It explores the role that education systems, schools and teachers can play in helping these students integrate into their communities, overcome adversity, and build their academic, social, emotional and motivational resilience.
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  • 99
    Language: English
    Pages: 1 Online-Ressource (circa 39 Seiten) , Illustrationen
    Series Statement: OECD statistics working papers 2018, 8
    Keywords: Lebensqualität ; Messung ; Unternehmen ; Nachhaltigkeitsbericht ; OECD-Staaten ; Economics ; Amtsdruckschrift ; Graue Literatur
    Abstract: Businesses have a significant impact on people’s economic and social conditions, as well as on environmental outcomes. This paper presents an overview of the various kinds of initiatives aimed at measuring or reporting on business’ impact, or certain aspects of it. It shows that despite the proliferation of information and frameworks to measure these impacts, there is currently no common understanding and practice on how to assess the performance of businesses in different social and environmental areas. Building on the OECD’s work on measuring well-being at the national level, the paper aims at better understanding how businesses can impact people’s well-being and sustainability. It contributes to, and complements, other initiatives undertaken by the OECD on responsible business conduct and inclusive growth. This analysis is a first attempt at extending to businesses the approach used by the Organisation to assess and benchmark the well-being performance of countries and sub-national regions, in view of creating a common language and improving the quality, comparability, and coherence of information on the impact of businesses on societal progress and people’s life.
    Note: Zusammenfassung in französischer Sprache
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  • 100
    ISBN: 9789264290761
    Language: English
    Pages: 1 Online-Ressource (88 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Erscheint auch als Making dispute resolution more effective - MAP peer review report: Spain (stage 1)
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; Spanien ; OECD-Staaten ; G20-Staaten ; Taxation ; Spain
    Abstract: Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Spain.
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