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  • Paris : OECD Publishing  (1,439)
  • Paris
  • OECD-Staaten  (1,441)
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  • 1
    Online Resource
    Online Resource
    Making dispute resolution more effective - MAP peer review report : inclusive framework on BEPS: action 14 (2021-)
    Paris : OECD Publishing
    Associated volumes
    Details
    Language: English
    Series Statement: OECD/G20 base erosion and profit shifting project
    Keywords: Steuerpolitik ; Konfliktregelung ; Welt ; OECD-Staaten ; Amtsdruckschrift ; Graue Literatur
    URL: kostenfrei
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    Online Resource
    MPI Ethno. Forsch.
  • 2
    Online Resource
    Online Resource
    Fiscal Sustainability of Health Systems : How to Finance More Resilient Health Systems When Money Is Tight? (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264913097 , 9789264394872 , 9789264379046
    Language: English
    Pages: 1 Online-Ressource (207 p.) , 21 x 28cm.
    Keywords: Gesundheitsfinanzierung ; Gesundheitskosten ; Gesundheitswesen ; Finanzpolitik ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Finding sufficient funds to pay for more resilient health systems is challenging in the current economic context. COVID-19 has shown the need for additional targeted spending on public health interventions, the digital transformation of health systems, and bolstering the health workforce. Rising incomes, technological innovation and changing demographics put further upward pressure on health spending. This could result in health spending reaching 11.8% of GDP across OECD counties by 2040. This publication explores the policy options to finance more resilient health systems whilst maintaining fiscal sustainability. It finds that the scale of the additional health financing needs requires ambitious and transformative policy changes. Robust actions to encourage healthier populations and policies to reduce ineffective spending can put future health expenditure on a far gentler upward trajectory. These would enable spending to reach a more sustainable 10.6% of GDP in 2040. Better budgetary governance is critical. It improves how public funds for health are determined, executed and evaluated. Therefore, a focus of this report is on how good budgeting practices can increase the efficiency of current public spending, and also enable more ambitious policy changes in the medium to longer-term. Findings of this report are targeted at health and finance policy makers, with improved dialogue between health and finance ministries especially important when governments are operating in a constrained fiscal setting.
    DOI: 10.1787/880f3195-en
    URL: lizenzpflichtig
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    MPI Ethno. Forsch.
  • 3
    Online Resource
    Online Resource
    Return, Reintegration and Re-migration : Understanding Return Dynamics and the Role of Family and Community (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264825420 , 9789264577473 , 9789264378490
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Keywords: Rückwanderung ; Familie ; OECD-Staaten ; Welt ; Social Issues/Migration/Health
    Abstract: Return migration has emerged as a critical policy concern for both destination and origin countries. While policy attention in destination countries has been focused on assisted voluntary return and reintegration (AVRR) programs, particularly for migrants with expulsion orders, these efforts represent only a fraction of broader return movements. This report, based on a project carried out by the OECD with support from the German Corporation for International Co-operation (Deutsche Gesellschaft für Internationale Zusammenarbeit GmbH – GIZ), commissioned by the Federal Ministry for Economic Co-operation and Development, analyses the scope and characteristics of different categories of return migration. The report draws on three workshops, held in Tunis, Rabat and Brussels, that discussed return migration in different contexts. It examines the multiple factors that influence migrants' decisions to return to their countries of origin and their reintegration at home, including the role of family and community. The report emphasises the pre-existing structures and networks of returning migrants in origin countries and their role in supporting different types of return migrants. The report also looks at potential re-migration.
    DOI: 10.1787/625fb5e6-en
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    MPI Ethno. Forsch.
  • 4
    Online Resource
    Online Resource
    Rethinking Health System Performance Assessment : A Renewed Framework (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264944329 , 9789264653399 , 9789264507401
    Language: English
    Pages: 1 Online-Ressource (60 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Parallel Title: Parallele Sprachausgabe Repenser l'évaluation de la performance des systèmes de santé : Un cadre renouvelé
    Keywords: Gesundheitswesen ; Performance-Messung ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Health systems are under intense pressure to adapt to evolving needs and megatrends driven by population ageing, digitalisation, and climate change. They also need to be better prepared to withstand sudden, large-scale shocks such as pandemics, financial crises, natural disasters, or cyberattacks. This shifting policy context and emerging challenges called for a revision in how OECD countries assess health system performance, to help ensure that health systems meet people’s health needs and preferences while providing quality healthcare for all. This document presents the OECD’s renewed health system performance assessment framework. It incorporates new performance dimensions, notably people-centredness, resilience, and environmental sustainability, and places increased emphasis on addressing inequalities, including those related to gender. This framework expands on existing OECD efforts in these domains and integrates the most recent advancements in health system performance assessment. By offering common definitions and fostering a shared understanding among policy makers, stakeholders and organisations, the updated framework will enhance international collaboration. Furthermore, it lays the foundation for developing future indicators, facilitating data collection, policy analysis, and the integration of knowledge.
    DOI: 10.1787/107182c8-en
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  • 5
    Online Resource
    Online Resource
    OECD Handbook on the Compilation of Household Distributional Results on Income, Consumption and Saving in Line with National Accounts Totals (2024)
    Paris : OECD Publishing
    Details
    ISBN: 9789264343115 , 9789264396784 , 9789264782051
    Language: English
    Pages: 1 Online-Ressource (203 p.) , 21 x 28cm.
    Keywords: Privater Konsum ; Sparen ; Privater Haushalt ; Volkswirtschaftliche Gesamtrechnung ; Einkommensverteilung ; OECD-Staaten ; Social Issues/Migration/Health ; Economics
    Abstract: This publication presents guidance for the compilation of distributional results on household income, consumption and saving consistent with national accounts totals. These results are a key input for evidence-based policies targeting inequality and fostering inclusive growth, providing insights into key dimensions of material well-being across household groups. The results complement existing inequality measures by including elements that are often lacking from micro statistics and by providing inequality measures consistent with macroeconomic aggregates, broadening the scope for analyses, while also capturing households and transactions that are typically underrepresented in micro data. Moreover, while the estimates do require a number of statistical choices and assumptions, they have a high degree of international comparability because of the common methodology and their alignment to national accounts results. The handbook provides an overview of the conceptual framework underlying the distributional results and discusses various aspects in relation to the compilation and presentation of the distributional results. It aims to assist compilers in deriving high-quality distributional results and to provide users with more insights into the main benefits of these results as well as into the way that the results have been derived.
    DOI: 10.1787/5a3b9119-en
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  • 6
    Online Resource
    Online Resource
    2023 OECD Digital Government Index : Results and key findings (2024)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (37 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.44
    Keywords: E-Government ; Digitalisierung ; OECD-Staaten ; Science and Technology ; Governance
    Abstract: Digital government is essential to transform government processes and services in ways that improve the responsiveness and reliability of the public sector. During the COVID-19 pandemic it also proved crucial to governments' ability to continue operating in times of crisis and provide timely services to citizens and businesses. Yet, for the digital transformation to be sustainable in the long term, it needs solid foundations, including adaptable governance arrangements, reliable and resilient digital public infrastructure, and a prospective approach to governing with emerging technologies such as artificial intelligence. This paper presents the main findings of the 2023 edition of the OECD Digital Government Index (DGI), which benchmarks the efforts made by governments to establish the foundations necessary for a coherent, human-centred digital transformation of the public sector. It comprises 155 data points from 33 member countries, 4 accession countries and 1 partner country collected in 2022, covering the period between 01 January 2020 and 31 October 2022.
    DOI: 10.1787/1a89ed5e-en
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  • 7
    Online Resource
    Online Resource
    Enhancing the insurance sector’s contribution to climate adaptation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (33 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.26
    Keywords: Schadenversicherung ; Katastrophenschaden ; Klimawandel ; Klimapolitik ; OECD-Staaten ; Welt ; Environment ; Finance and Investment
    Abstract: Insurance coverage plays an important role in protecting households, businesses and governments from the financial impacts of climate-related disasters. However, climate change is expected to increase the frequency and/or intensity of a range of climate-related (weather) perils and could potentially limit the availability of affordable insurance in the future. Risk reduction through adaptation to climate change will be the only sustainable means to limit the increase in future climate damages and losses and potential disruptions to insurance markets. This paper examines the contribution of the insurance sector to climate adaptation. It outlines some of the challenges to assessing future climate risks, encouraging policyholder risk reduction and supporting resilient reinstatement. The paper also identifies potential approaches that policymakers, regulators and supervisors could consider to support a greater contribution of the insurance sector to climate adaptation.
    DOI: 10.1787/0951dfcd-en
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  • 8
    Online Resource
    Online Resource
    Socio-economic and ethnic health inequalities in COVID-19 outcomes across OECD countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: OECD Health Working Papers no.153
    Keywords: Coronavirus ; Gesundheitsrisiko ; Soziale Ungleichheit ; Ethnische Gruppe ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: The COVID 19 pandemic has disproportionately hit some vulnerable population groups. Those living in deprived areas, migrant population, and ethnic minorities are at higher risk of catching and dying from the virus than other groups, and they also face significant indirect health impacts of the COVID-19 pandemic - both mental health impacts and disruption of routine care. The working paper gathers evidence on the direct and indirect health impacts of the COVID-19 on the poor population and the ethnic minorities. It reviews factors underlying these inequalities, and maps policy interventions adopted by OECD countries to help address the disproportionate impacts of the COVID-19 pandemic on vulnerable population groups.
    DOI: 10.1787/6c2a96c9-en
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  • 9
    Online Resource
    Online Resource
    Prevention of Tax Treaty Abuse – Fifth Peer Review Report on Treaty Shopping : Inclusive Framework on BEPS: Action 6 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264575349 , 9789264989726 , 9789264919990
    Language: English
    Pages: 1 Online-Ressource (319 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Prévention de l’utilisation abusive des conventions fiscales – Cinquième rapport d’examen par les pairs sur le chalandage fiscal : Cadre Inclusif sur le BEPS : Action 6
    Keywords: Doppelbesteuerung ; Internationales Steuerrecht ; Steuervermeidung ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Under the BEPS Action 6 minimum standard on treaty shopping, members of the OECD/G20 Inclusive Framework on BEPS have committed to strengthen their tax treaties by implementing anti-abuse measures. This report reflects the outcome of the fifth peer review of the implementation of the BEPS Action 6 minimum standard on treaty shopping. It includes the aggregate results of the review and data on tax treaties concluded by the members of the OECD/G20 Inclusive Framework on BEPS as of 31 May 2022, as well as jurisdictional sections which contain detailed information for each member jurisdiction.
    DOI: 10.1787/9afac47c-en
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  • 10
    Online Resource
    Online Resource
    Policy Toolkit for Strengthening FDI and SME Linkages (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264476417 , 9789264527607 , 9789264551015
    Language: English
    Pages: 1 Online-Ressource (168 p.) , 21 x 28cm.
    Keywords: Auslandsinvestition ; KMU ; OECD-Staaten ; EU-Staaten ; Finance and Investment ; Industry and Services
    Abstract: Strengthening linkages between foreign direct investment (FDI) and small and medium-sized enterprises (SMEs) is important to boost productivity and innovation across countries and regions in the OECD and beyond. This policy toolkit offers policy advice to national and subnational governments on how to increase knowledge and technology benefits from FDI on domestic SMEs and the local economy. It presents a conceptual framework for understanding the main enabling conditions and diffusion channels of FDI-SME linkages and spillovers, and a set of diagnostic tools to assess the spillover potential. It also provides an assessment tool for policy and institutional frameworks enabling FDI-SME linkages. This toolkit benefits from insights of a pilot mapping of policy initiatives across the 27 EU Member States, which are described in the second part of the report.
    DOI: 10.1787/688bde9a-en
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  • 11
    Online Resource
    Online Resource
    Measuring Population Mental Health (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264625761 , 9789264740297 , 9789264782440
    Language: English
    Pages: 1 Online-Ressource (147 p.) , 21 x 28cm.
    Keywords: Mental Health ; Messung ; Sozialer Indikator ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Good mental health is a vital part of people’s well-being, and the COVID-19 pandemic brought renewed attention to its importance. However, discussions so far have not focused sufficiently on how governments should best monitor it at the broader population level, and on how to consider both mental ill-health and positive mental states. This report supports national statistical offices and other data producers in collecting high-quality measures of population mental health outcomes in a more frequent, consistent and internationally harmonised manner. It documents existing measurement practice across OECD countries, discusses the advantages and limitations of available measurement tools, and recommends priority measures to adopt in household, social and health surveys. Measuring Population Mental Health is the first of two reports as part of an assessment of mental health and well-being in the context of the OECD's work on measuring well-being.
    DOI: 10.1787/5171eef8-en
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  • 12
    Online Resource
    Online Resource
    Mortality and the Provision of Retirement Income (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264947542 , 9789264615601 , 9789264852402
    Language: English
    Pages: 1 Online-Ressource (140 p.) , 21 x 28cm.
    Keywords: Sterblichkeit ; Altersvorsorge ; Rentenpolitik ; Rentenfinanzierung ; OECD-Staaten ; Finance and Investment
    Abstract: This report analyses the development of mortality assumptions to build mortality tables to better protect retirement income provision. Mortality assumptions are necessary to ensure the sustainability of lifetime incomes. It explores considerations and traditional approaches for developing mortality tables, as well as provides an international overview of longevity trends and drivers over the last several decades, including the impact of the COVID-19 pandemic. The report also details the standard mortality tables developed across OECD member countries and offers guidelines to assist regulators and supervisors in assessing whether the mortality assumptions and tables used in the context of retirement income provision are appropriate.
    DOI: 10.1787/a10a6c09-en
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  • 13
    Online Resource
    Online Resource
    Risks of Illicit Trade in Counterfeits to Small and Medium-Sized Firms (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264681606 , 9789264875579 , 9789264564671
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: Illicit Trade
    Keywords: Illegaler Handel ; Produktpiraterie ; Wirkungsanalyse ; KMU ; OECD-Staaten ; Social Issues/Migration/Health ; Trade ; Industry and Services ; Governance
    Abstract: Illicit trade in counterfeit goods causes economic damage by reducing sales and profits as well as innovation incentives in legitimate industries. This study looks at damages caused by illicit trade in counterfeits to small and medium-sized enterprises. The robust evidence on the magnitude, scope and trends of this risk informs policy makers about the need to include anti-counterfeiting elements in policy packages designed to support SMEs.
    DOI: 10.1787/fa6d5089-en
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  • 14
    Online Resource
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    The COVID-19 Pandemic and the Future of Telemedicine (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264758155 , 9789264484566 , 9789264420038
    Language: English
    Pages: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Keywords: E-Health ; Coronavirus ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: The use of telemedicine was quite limited in most OECD countries before the COVID-19 pandemic, held back by regulatory barriers and hesitancy from patients and providers. In early 2020, as COVID-19 massively disrupted in-person care, governments moved quickly to promote the use of telemedicine. The number of teleconsultations skyrocketed, playing a vital role in maintaining access to care, but only partly offsetting reductions in in-person care. This report provides an overview of the use of telemedicine in OECD countries, describing how governments scaled up remote care during the pandemic and exploring the impact that this massive shift to remote care has had on health care system performance. Telemedicine may be here to stay, but questions remain concerning how to regulate its use, how to pay for it, how to integrate it with in-person care, and how to make sure that it constitutes good value for money for all. This report puts forth priorities for policy makers to inform the discussion and to promote the best use of remote care services in the future.
    DOI: 10.1787/ac8b0a27-en
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  • 15
    Online Resource
    Online Resource
    Equity and Inclusion in Education : Finding Strength through Diversity (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264619999 , 9789264480933 , 9789264404526
    Language: English
    Pages: 1 Online-Ressource (372 p.) , 21 x 28cm.
    Keywords: Bildungschancen ; Bildungswesen ; Bildungspolitik ; Soziale Integration ; OECD-Staaten ; Education
    Abstract: Governments and education policy makers are increasingly concerned with equity and inclusion in education due to several major global trends such as demographic shifts, migration and refugee crises, rising inequalities, and climate change. These developments have contributed to increasing diversity within national populations and flagged some concerns around the ability of education systems to be equitable and inclusive of all students. This report by the Strength through Diversity project examines how education systems can respond to increasing diversity and foster greater equity and inclusion in education. Based on a holistic framework for studying diversity, equity and inclusion in education, the report examines five key policy areas (i.e., governance; resourcing; capacity building; school-level interventions, and monitoring and evaluation), provides examples of policies and practices, and offers policy advice on promoting more equitable and inclusive education systems.
    DOI: 10.1787/e9072e21-en
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  • 16
    Online Resource
    Online Resource
    Retaining Talent at All Ages (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264335257 , 9789264734159 , 9789264355200
    Language: English
    Pages: 1 Online-Ressource (95 p.) , 21 x 28cm.
    Series Statement: Ageing and Employment Policies
    Keywords: Lebenslanges Lernen ; Erwachsenenbildung ; Weiterbildung ; OECD-Staaten ; Social Issues/Migration/Health ; Employment
    Abstract: The deep and rapid changes in the world of work driven by the digital and green transformations as well as population ageing have been associated with greater job instability, with potential costs for companies, workers and society. The unprecedented labour and skill shortages that emerged during the recovery from the COVID-19 pandemic have raised further the importance of developing and retaining talent. In the context of a more age-diverse workforce, addressing this challenge will require better working conditions, greater investments in training and tackling difficulties in reconciling work with health issues and caring responsibilities. This report presents evidence on recent trends in job tenure and employee turnover, how they have changed due to the COVID-19 shock and sheds light on why employees quit their jobs. It identifies key employer and public policies that can support increased employment retention through better job quality, health at the workplace, and training and skills.
    DOI: 10.1787/00dbdd06-en
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  • 17
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    Online Resource
    Improving the timeliness of health expenditure tracking in OECD and low- and middle-income countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: OECD Health Working Papers no.152
    Keywords: Gesundheitskosten ; OECD-Staaten ; Schwellenländer ; Entwicklungsländer ; Social Issues/Migration/Health
    Abstract: The COVID-19 pandemic has highlighted that access to timely health spending data is crucial for informed policy-making. This Health Working Paper summarises and compares the methodologies applied in around half of OECD countries to estimate public and private health spending for the most recent year (i.e., t-1) as well as the approaches taken by the OECD Secretariat to fill existing data gaps for the remaining OECD countries. For the first time, the paper also explores the feasibility of nowcasting health spending for the current year (i.e., t) and examines data sources that could be potentially useful in such an exercise. While this review should help OECD countries that do not yet have experience in estimating health spending for year t-1 to improve the timeliness in their data reporting, the paper also analyses the applicability of the methods in low- and middle-income countries.
    DOI: 10.1787/0b699976-en
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  • 18
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    Joining Forces for Gender Equality : what is Holding us Back? (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264825833
    Language: English
    Pages: 1 Online-Ressource (337 Seiten) , Diagramme
    Parallel Title: Erscheint auch als Agir ensemble pour l'égalité des genres (version abrégée) : Quelles priorités ?
    Keywords: Gleichstellungspolitik ; Gleichberechtigung ; OECD-Staaten ; Education ; Employment ; Governance ; Social Issues/Migration/Health
    Abstract: OECD countries continue to face persistent gender inequalities in social and economic life. Young women often reach higher levels of education than young men, but remain under-represented in fields with the most lucrative careers. Women spend more time on unpaid work, face a strong motherhood penalty, encounter barriers to entrepreneurship and fare worse in labour markets overall. They are also under-represented in politics and leadership positions in public employment. These elements permeate many policy areas and economic sectors - from international trade and development assistance to energy and the environment - in which policy often lacks a strong gender focus. Violence against women, the most abhorrent manifestation of gender inequality, remains a global crisis. This publication analyses developments and policies for gender equality, such as gender mainstreaming and budgeting, reforms to increase fathers' involvement in parental leave and childcare, pay transparency initiatives to tackle gender pay gaps, and systems to address gender-based violence. It extends the perspective on gender equality to include foreign direct investment, nuclear energy and transport. Advancing gender equality is not just a moral imperative; in times of rapidly ageing populations, low fertility and multiple crises, it will strengthen future gender-equal economic growth and social cohesion
    Description / Table of Contents: Women at work in OECD countries -- The labour market integration challenges of Ukrainian refugee women -- Global goals in gender equality -- Improving policy implementation to end gender-based violence -- Foreword -- Gender gaps in Vocational Education and Training (VET) and adult learning -- Governance tools and evidence to promote inclusive decision making -- Gender equality in public leadership -- Gender balance in the nuclear sector -- Mainstreaming gender equality -- Tax systems and gender -- Gender differences in financial literacy and resilience -- Supporting equal parenting: Paid parental leave -- Addressing gender disparities in access to finance for business creation -- Gender gaps in entrepreneurship remain -- Gender differences in career expectations and feminisation of the teaching profession -- Women entrepreneurs and international trade -- Ensuring the availability, quality and affordability of childcare -- The gender wage gap and the role of firms -- Gender diversity in energy -- The gender gap in school engagement and retention -- Harnessing foreign direct investment for gender equality -- Gender mainstreaming in environmental policies -- Assessing gender equality in transport policies -- Pay transparency to close the gender wage gap -- Participation and performance of girls and boys in education -- Women and the social economy -- Executive summary -- Gender gaps in asset-backed pension arrangements -- Gender diversity on boards and in senior management -- Systems and legal frameworks to address gender-based violence -- Legal frameworks, institutional design and strategic planning for gender mainstreaming -- The potential of digitalisation for women's economic empowerment in MENA countries -- Improving gender equality in public employment -- Teleworking through a gender lens.
    DOI: 10.1787/67d48024-en
    URL: kostenfrei
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  • 19
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    Funding Civil Society in Partner Countries : Toolkit for Implementing the DAC Recommendation on Enabling Civil Society in Development Co-operation and Humanitarian Assistance (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (55 p.) , 21 x 28cm.
    Series Statement: Best Practices in Development Co-operation
    Keywords: Entwicklungshilfe ; Zivilgesellschaft ; Nichtregierungsorganisation ; OECD-Staaten ; Welt ; Development
    Abstract: This toolkit offers practical guidance to adherents to the OECD Development Assistance Committee (DAC) Recommendation on Enabling Civil Society in Development Co-operation and Humanitarian Assistance. It helps them implement the Recommendation’s provisions pertaining to strengthening local ownership and partner-country civil society as independent development and humanitarian actors.
    DOI: 10.1787/9ea40a9c-en
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  • 20
    Online Resource
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    Communication and Engagement with SMEs : Supporting SMEs to Get Tax Right (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (68 p.) , 21 x 28cm.
    Series Statement: OECD Forum on Tax Administration
    Keywords: KMU ; Finanzverwaltung ; Kooperation ; OECD-Staaten ; Finance and Investment ; Taxation
    Abstract: This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
    DOI: 10.1787/f183d70a-en
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  • 21
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    Managing risks in the public procurement of goods, services and infrastructure (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.33
    Keywords: Öffentlicher Auftrag ; Risikomanagement ; OECD-Staaten ; Governance
    Abstract: Representing approximately 12% of GDP across OECD countries, public procurement is an important pillar of public service delivery. However, successful public procurement is threatened by risks in areas as diverse as compliance, sustainability, and operations. Governments can address these challenges by identifying, assessing, treating, and monitoring risks throughout the procurement process. To do so, they use general tools such as risk registers and risk matrices, as well as more targeted measures aimed at specific challenges, such as supply chain risks. The procurement of complex goods, services and infrastructure involves different and often more consequential risks linked to market structures, the size and length of contracts, and the interconnected nature of decision making. In addressing this broad array of risks, the development of a national risk management strategy is a crucial step to ensure a co-ordinated and consistent approach.
    DOI: 10.1787/45667d2f-en
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    Lessons learned from the implementation of the European Competency Framework for Public Procurement Professionals : Towards an international competency framework (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (50 p.) , 21 x 28cm.
    Series Statement: OECD Public Governance Policy Papers no.32
    Keywords: Öffentlicher Auftrag ; EU-Staaten ; OECD-Staaten ; Governance
    Abstract: Promoting the professionalisation of the public procurement workforce is gaining attention across EU Member States and OECD countries. To support professionalisation initiatives, the European Commission designed a scalable and structured tool to assess the skills and knowledge of public procurement professionals. This tool, known as ProcurCompEU, provides public organisations with the means to identify missing competences or areas where further capability-building initiatives could be implemented. To strengthen the relevance of the tool, the OECD has been supporting public administrations from several OECD countries in testing ProcurCompEU. This report provides insights on these pilots and draws lessons to further increase the scalability of the tool to different contexts and objectives.
    DOI: 10.1787/a0b8c9b7-en
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    Reporting Gender Pay Gaps in OECD Countries : Guidance for Pay Transparency Implementation, Monitoring and Reform (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264658837 , 9789264801479 , 9789264989030
    Language: English
    Pages: 1 Online-Ressource (206 p.) , 21 x 28cm.
    Series Statement: Gender Equality at Work
    Keywords: Lohnstruktur ; OECD-Staaten ; Employment ; Social Issues/Migration/Health
    Abstract: Pay transparency policies are gaining momentum throughout the OECD. Over half of OECD countries require private sector firms to report their gender pay gap statistics regularly to stakeholders like employees, employee representatives, the government, and/or the public. Gender pay gap reporting, equal pay audits and other pay transparency policies help advance gender equality at the workplace, as these measures present up-to-date information on a firm’s gender pay gap, encourage employers to offer equal pay for work of equal value, and give individual workers and their representatives valuable insights to fight for pay equity. This report presents the most thorough stocktaking to date of gender pay gap reporting policies and evaluations across OECD countries, and offers guidance to countries interested in introducing, reforming and monitoring their pay transparency systems to promote equal pay for women and men.
    DOI: 10.1787/ea13aa68-en
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  • 24
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    2023 Progress Report on Tax Co-operation for the 21st Century : OECD Report for the G7 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (35 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Rapport d’étape 2023 sur la coopération fiscale au XXIe siècle : Rapport de l’OCDE à l’intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Steuerpolitik ; Internationale Zusammenarbeit ; OECD-Staaten ; Welt ; Taxation
    Abstract: This report reflects on the implications of the evolving international tax policy landscape for international tax co-operation, and provides an update on a report published in May 2022, “Tax Co-operation for the 21st Century”. It analyses how the principles set out in the 2022 Report are being incorporated by the members of the OECD/G20 Inclusive Framework on BEPS into the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, focusing on Amount A and the GloBE Rules. In addition, it shows that the principles of the 2022 Report beyond corporate income tax are being translated into action, such as with technology-based solutions for effectively collecting and using information for personal income tax purposes. Finally, it notes some of the recent developments in capacity building, as called for by the 2022 Report, and identifies some of the work that remains to be done to ensure that there are lasting outcomes that can assist in meeting the Sustainable Development Goals. The report provides potential areas of consideration and next steps to continue efforts to enhance international co-operation in the context of increasingly co-ordinated international rules. This report was prepared by the OECD to inform the discussions at the May 2023 meeting of G7 Finance Ministers and Central Bank Governors, at the request of the G7 Japanese Presidency.
    DOI: 10.1787/d29d0872-en
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    The OECD Skills Profiling Tool: A new instrument to improve career decisions (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Social, Employment and Migration Working Papers no.293
    Keywords: Qualifikation ; Karriereplanung ; Erwerbsverlauf ; OECD-Staaten ; Education ; Employment ; Social Issues/Migration/Health
    Abstract: This paper documents the development and piloting of the OECD Skills Profiling Tool. The OECD Skills Profiling Tool assesses three types of skills: occupation-specific skills; foundational skills (literacy, numeracy and digital skills); and a set of noncognitive skills using academically validated self-reported tests. After completion of the assessment, the OECD Skills Profiling Tool generates two sets of results: a personalised skill profile, which can be benchmarked against other users; and a list of suggested occupations that make use of those skills. In December 2021, 270 users and 38 career guidance counsellors in Chile, Colombia, Mexico and Peru tested the OECD Skills Profiling Tool. This paper describes the selection of assessment instruments, the methodology used to generate the results provided by the OECD Skills Profiling Tool and the outcomes of the piloting phase of the tool.
    DOI: 10.1787/598ff539-en
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    OECD Guidelines for Multinational Enterprises on Responsible Business Conduct (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264813632
    Language: English
    Pages: 1 Online-Ressource (79 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Principes directeurs de l’OCDE à l’intention des entreprises multinationales sur la conduite responsable des entreprises
    Keywords: Multinationales Unternehmen ; Unternehmensethik ; OECD-Staaten ; Finance and Investment ; Amtliche Publikation
    Abstract: The OECD Guidelines for Multinational Enterprises on Responsible Business Conduct are recommendations addressed by governments to multinational enterprises. They aim to encourage positive contributions enterprises can make to economic, environmental and social progress, and to minimise adverse impacts on matters covered by the Guidelines that may be associated with an enterprise’s operations, products and services. The Guidelines cover all key areas of business responsibility, including human rights, labour rights, environment, bribery, consumer interests, disclosure, science and technology, competition, and taxation. The 2023 edition of the Guidelines provides updated recommendations for responsible business conduct across key areas, such as climate change, biodiversity, technology, business integrity and supply chain due diligence, as well as updated implementation procedures for the National Contact Points for Responsible Business Conduct.
    DOI: 10.1787/81f92357-en
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  • 27
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    Ökonomie der Arzneimitteltherapiesicherheit : Verbesserung der Arzneimitteltherapiesicherheit durch kollektives Echtzeit-Lernen (2023)
    Paris : OECD Publishing
    Details
    Language: German
    Pages: 1 Online-Ressource (90 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe The economics of medication safety: Improving medication safety through collective, real-time learning
    Keywords: Arzneimittel ; Medizinische Behandlung ; Sicherheit ; Gesundheitsökonomik ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Durch ungeeignete Arzneimitteltherapien und inadäquate Systeminfrastrukturen, die unzureichende Adhärenz, medikationsbedingte Schäden und Medikationsfehler nach sich ziehen, kommen nur allzu oft Patient*innen zu Schaden. Im OECD-Raum ist möglicherweise ein Zehntel der Krankenhauseinweisungen auf medikationsbedingte Ereignisse zurückzuführen, und bei einem Fünftel der stationär behandelten Patient*innen treten während des Krankenhausaufenthalts medikationsbedingte Schädigungen auf. Die Kosten der vermeidbaren, auf medikationsbedingte Ereignisse zurückzuführenden Hospitalisierungen sowie der längeren Krankenhausaufenthalte aufgrund von vermeidbaren, im Krankenhaus auftretenden medikationsbedingten Schäden belaufen sich im OECD-Raum insgesamt auf mehr als 54 Mrd. USD. Der vorliegende Bericht umfasst vier Teile. Im ersten Teil werden die menschlichen und wirtschaftlichen Kosten medikationsbedingter sicherheitsrelevanter Ereignisse im OECD-Raum untersucht. Der zweite Teil beschreibt Möglichkeiten zur Verbesserung der Verordnungspraxis, der dritte Teil befasst sich mit den neusten Systemen und Maßnahmen zur Verbesserung der Arzneimitteltherapiesicherheit und im vierten Teil folgen Empfehlungen zur Verbesserung der Arzneimitteltherapiesicherheit auf nationaler Ebene.
    DOI: 10.1787/d91edcf5-de
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    Initial policy considerations for generative artificial intelligence (2023)
    Paris : OECD Publishing
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    Language: English
    Pages: 1 Online-Ressource (39 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.1
    Keywords: Künstliche Intelligenz ; Regulierung ; Politik ; OECD-Staaten ; Welt ; Education ; Social Issues/Migration/Health ; Employment ; Science and Technology ; Governance
    Abstract: Generative artificial intelligence (AI) creates new content in response to prompts, offering transformative potential across multiple sectors such as education, entertainment, healthcare and scientific research. However, these technologies also pose critical societal and policy challenges that policy makers must confront: potential shifts in labour markets, copyright uncertainties, and risk associated with the perpetuation of societal biases and the potential for misuse in the creation of disinformation and manipulated content. Consequences could extend to the spreading of mis- and disinformation, perpetuation of discrimination, distortion of public discourse and markets, and the incitement of violence. Governments recognise the transformative impact of generative AI and are actively working to address these challenges. This paper aims to inform these policy considerations and support decision makers in addressing them.
    DOI: 10.1787/fae2d1e6-en
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    International Tax and Africa : OECD Report for the G7 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe La fiscalité internationale et l'Afrique : Rapport de l'OCDE à l'intention des ministres des Finances et des gouverneurs de banque centrale du G7
    Keywords: Internationale Unternehmensbesteuerung ; Steuerpolitik ; Internationales Steuerrecht ; Internationale Zusammenarbeit ; Afrika ; OECD-Staaten ; Taxation ; Development
    Abstract: This report reflects on the OECD's co-operation with Africa on tax matters and the importance of the international tax agenda for African economies. It discusses Domestic Resource Mobilisation (DRM) efforts within African policy objectives and priorities, including the African Union's Agenda 2063, and which actions should be taken to further increase DRM in Africa. The report analyses African involvement in discussions on corporate tax and how African participation in policy-setting and technical discussions could be further improved. In particular, it shows how African voices have shaped the design of the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy, and discusses its benefits for African countries and challenges for implementation. In addition, the report provides an overview of OECD's initiatives to support capacity building on tax in Africa, many of which are undertaken in partnership with other international and regional organisations. Finally, the report reflects on the broader tax policy agenda including VAT, tax transparency, tax and crime, digitalisation of tax administrations, and tax and informality. This report was prepared by the OECD to inform the discussions at the October 2023 Africa Roundtable in Marrakech hosted by G7 Finance Ministers and Central Bank Governors.
    DOI: 10.1787/6f19e5ed-en
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    The Midcareer Opportunity : Meeting the Challenges of an Ageing Workforce (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264377974
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 29.7cm.
    Keywords: Ältere Arbeitskräfte ; Arbeitskräfte ; Erwerbsverlauf ; Alternde Bevölkerung ; Personalmanagement ; OECD-Staaten ; Social Issues/Migration/Health ; Employment
    Abstract: The world of work is getting older in advanced and an increasing number of emerging economies. Two powerful and persistent trends, longer lifespans and lower birth rates, all but guarantee that midcareer and older workers will make up an even larger portion of the future workforce, with profound implications for our economies, businesses and workers. Are societies adapting quickly enough to cope with ageing at an unprecedented scale? What are some of the key structural barriers, the embedded attitudes and behaviours, that stand in the way of helping midcareer and older workers stay employed longer? What steps can we take to support them as we transition to a more digital and sustainable economy, and make sure that age is no longer a barrier to work? In search of answers, the OECD and Generation, a global employment nonprofit network, teamed up to develop new research based on a survey of thousands of employed and unemployed people, and hiring managers in eight countries: the Czech Republic, France, Germany, Romania, Spain, Sweden, the United Kingdom, and the United States. The evidence presented in this report aims to foster a more inclusive and resilient labour market for workers at all stages of their careers.
    DOI: 10.1787/ed91b0c7-en
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    Steering responses to climate change from the centre of government : A stocktaking (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (76 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Public Governance no.65
    Keywords: Klimapolitik ; OECD-Staaten ; Environment ; Governance
    Abstract: This paper takes stock of the institutional set-ups, mechanisms and practices used by governments, and in particular centres of government, to steer climate change policy. To respond effectively to climate change, governments need decision-making and co-ordinating processes that reflect the complexity and pressing nature of the climate crisis, the multitude of stakeholders involved, and the need to balance between short-term and long-term policy objectives. With their unique positioning, centres of government in OECD Member countries often play a crucial role in providing leadership and co-ordination for climate policy. The first part of this paper identifies the institutional arrangements, mandates and skillsets of centres of government for climate-related action. The second part analyses the centre's stewardship role at different stages of the policy cycle, touching on strategic planning, co-ordination, the development of evidence-informed policies, and monitoring as well as overall efforts to "green" public administrations.
    DOI: 10.1787/b95c8396-en
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    Understanding international measures of health spending : Age-adjusting expenditure on health (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (47 p.) , 21 x 28cm.
    Series Statement: OECD Health Working Papers no.162
    Keywords: Gesundheitskosten ; Messung ; Altersstruktur ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Assessing health system performance over time or across countries often means comparing populations with very different characteristics, including age structure. The share of the population aged 65 years and over ranges from less than 1 in 10 in some of the Latin American countries of the OECD to almost 3 in 10 in Japan. At the same time, populations are aging rapidly - on average across the OECD, there are 20% more people over 65 since 2015. Since risk of illness and ill-health generally increases with age, a population with an older demographic structure can expect higher mortality rates, greater incidence and prevalence of certain diseases, and thus higher demands for healthcare and, by consequence, higher spending on health. This working paper argues that the level of health spending depends not only on the size of the population (among other factors), but also on the demographic structure of the population. The paper reviews the international literature on age-adjusting health spending, and examines three methods of age-adjustment to report and compare health expenditure data between OECD countries and over time.
    DOI: 10.1787/043ed664-en
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    Brick by Brick (Volume 2) : Better Housing Policies in the Post-COVID-19 Era (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264858008 , 9789264841666 , 9789264524026
    Language: English
    Pages: 1 Online-Ressource (135 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Pierre par pierre (Volume 2) : De meilleures politiques du logement dans l’après COVID-19
    Keywords: Wohnungspolitik ; Coronavirus ; OECD-Staaten ; Environment ; Finance and Investment ; Urban, Rural and Regional Development ; Amtliche Publikation
    Abstract: Expanding on the findings of Brick by Brick: Better Housing Policies, this second volume delves into key trends shaping housing policies in the post-COVID-19 era. The first chapter provides an overview and discusses the need to monitor the pandemic's impacts on housing affordability, address the energy crisis through low-carbon housing initiatives, maintain financial resilience amid fluctuating housing cycles, and facilitate the reshaping of housing markets in response to remote work and environmental concerns. The second chapter focuses on the decarbonisation of the housing sector. It recommends a mix of carbon pricing, energy-efficiency certification and regulation, and subsidies to meet net-zero targets while accounting for housing market specificities. The chapter also calls for deploying complementary policies to limit adverse impacts on low-income households. The third chapter examines housing finance, focusing on the tension between supporting mortgage borrowing and promoting financial resilience. It also discusses the rise of non-bank real estate finance and the potential for mortgage finance to support housing decarbonisation. The fourth chapter explores how the new work-life balance, enabled by the rise of remote work, is reshaping housing demand and proposes a set of tailored urban policies to address this shift. Overall, the report provides a comprehensive blueprint for housing policies in the post-pandemic world.
    DOI: 10.1787/e91cb19d-en
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    Integrating Care to Prevent and Manage Chronic Diseases : Best Practices in Public Health (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264655034 , 9789264749979 , 9789264346918
    Language: English
    Pages: 1 Online-Ressource (370 p.) , 21 x 28cm.
    Keywords: Chronische Krankheit ; Gesundheitsversorgung ; Gesundheitsvorsorge ; Gesundheitswesen ; OECD-Staaten ; EU-Staaten ; Social Issues/Migration/Health
    Abstract: People today are living longer with complex health needs but often receive fragmented care. This has prompted countries to support patient-centred, integrated care models. As part of OECD’s work on best practices in public health, this report outlines policy recommendations to prevent and manage chronic diseases by integrating care. Policy recommendations were drawn from a review of key integrated care models implemented in OECD and EU27 countries.
    DOI: 10.1787/9acc1b1d-en
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    Living wages in context : A comparative analysis for OECD countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (70 p.) , 21 x 28cm.
    Series Statement: OECD Papers on Well-being and Inequalities no.13
    Keywords: Mindestlohn ; OECD-Staaten ; Employment ; Social Issues/Migration/Health
    Abstract: At a time of rising cost of living, wide wage inequalities and widespread in-work poverty, the demand for a living wage has heightened. The concept of a “living wage” has some limitations, including that it is operationalised in a variety of ways. This variety may serve the purpose of making it a more relevant instrument, typically by providing information on the cost of living that firms and social partners may embed in their wage-setting processes; however, the variety can also increase a lack of transparency. The paper reviews some of the most common methodologies, by identifying points of convergence and divergence. Living wage estimates produced by the Fair Wage Network are then put into context by benchmarking them against internationally comparable wage metrics and poverty lines. Finally, the paper presents a number of critical steps to strengthen the concept of a living wage. This paper does not assess the economic cost or feasibility of living wages, not at the firm level or at the broader industry and economy level. This paper advises using the living wage as one of the pieces of information that – when properly contextualised – could inform wage negotiations and wage policies set in consultation with social partners.
    DOI: 10.1787/2e622174-en
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    Decentralised development co-operation : A global policy toolkit and guidance for practitioners (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (43 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.46
    Keywords: Entwicklungshilfe ; Regionalentwicklung ; OECD-Staaten ; Welt ; Urban, Rural and Regional Development
    Abstract: Decentralised development cooperation (DDC), or partnerships for sustainable development between cities and regions in developed and developing countries, can help drive major global agendas forward. Achieving a sustainable, equitable and resilient future requires action from subnational governments in many key SDGs and emerging areas, such as the response to the global health crisis, support for refugees and implementing net-zero pathways. The Global policy toolkit: Guidance for practitioners shows how DDC can promote mutual benefits and peer-to-peer learning, bring development co-operation closer to people and their daily lives, and deliver technical services and expertise. By providing a repository of good practices and guidance on implementation modalities, the toolkit seeks to promote policy dialogue and mutual learning across DDC actors and to enhance DDC effectiveness, efficiency and impact worldwide.
    DOI: 10.1787/3cb22851-en
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    Government support in industrial sectors : A synthesis report (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Series Statement: OECD Trade Policy Papers no.270
    Keywords: Subvention ; Industriepolitik ; Industrie ; OECD-Staaten ; Welt ; Trade
    Abstract: Industrial subsidies take on a growing importance in trade discussions. Yet assessing the scope and scale of government interventions in manufacturing remains notoriously difficult due to a persistent lack of reliable and comparable data. With many governments failing to provide sufficient information, attention has increasingly turned to firm-level data as a possible alternative for measuring industrial subsidies. Using this approach, recent OECD work has identified and quantified government support across key industrial sectors and policy instruments. The results show that: (i) the type of support received by firms can differ greatly across sectors; (ii) state enterprises obtain relatively more support and can serve as providers of support to other firms; and (iii) the complexity of supply chains implies that it can be hard to identify the ultimate beneficiaries of government support. These findings have important policy implications in the context of discussions at the WTO and elsewhere as they provide indications as to the possible nature of gaps in trade rules.
    DOI: 10.1787/1d28d299-en
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    Confronting the energy crisis: Changing behaviours to reduce energy consumption (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (16 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Keywords: Energieeinsparung ; Energiekonsum ; Energieversorgung ; Energiepolitik ; Kriegsfolgen ; Ukraine ; OECD-Staaten ; Economics
    Abstract: The current energy crisis calls for energy saving measures to accompany long-term technical and structural solutions. However, a range of barriers makes it hard for consumers to change their energy consumption. Changing behaviour is the result not only of responses to prices but also of expectations, habits, and biases. Policy makers should factor in these behavioural aspects when designing energy saving measures. The choice of message that policymakers send to consumers, how and when the information is provided to households and through which channels can make a difference in changing consumption behaviours. Moreover, it is crucial that the right incentives and policies are in place to ensure that behavioural changes can effectively take place. The effectiveness of energy saving measures should also be monitored to gauge evolutions in behaviours and identify solutions to behavioural barriers.
    DOI: 10.1787/5664e8a9-en
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    Online product safety sweep report (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Digital Economy Papers no.354
    Keywords: Online-Handel ; Produktsicherheit ; OECD-Staaten ; Science and Technology ; Trade
    Abstract: In October 2021, twenty-one OECD countries and partner economies participated in an online product safety sweep to identify the degree to which products were available for sale online despite (i) being banned or recalled, (ii) having inadequate labelling or (iii) not meeting voluntary or mandatory product safety standards. Results reveal that large volumes of unsafe products are readily traded across borders and a 79% average rate of non-compliance (or potential non-compliance) with product safety standards and laws. More needs to be done by online marketplaces and other retailers to identify and remove unsafe product listings and by consumer authorities to deter non-compliance.
    DOI: 10.1787/c1faa51e-en
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    Gender Balance in the Nuclear Sector (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264615458
    Language: English
    Pages: 1 Online-Ressource (112 p.) , 21 x 28cm.
    Keywords: Geschlechterverteilung ; Gleichberechtigung ; Nuklearindustrie ; OECD-Staaten ; Energy ; Social Issues/Migration/Health ; Nuclear Energy
    Abstract: Female scientists and engineers pioneered the nuclear and radiological fields, with leaders and innovators such as Marie Skłodowska-Curie and Lise Meitner, among many others, establishing the foundation of modern nuclear science and technology. Women continue to make vital contributions to the sector, but their visibility and overall numbers in the sector remain limited, especially in science, technology, engineering, and mathematics (STEM), and leadership roles. The lack of diversity in the sector represents a loss of potential innovation and growth and a critical threat to the viability of the field. This report features the first publicly available international data on gender balance in the nuclear sector. The data was collected from over 8 000 women in the nuclear workforce in 32 countries, as well as human resources data from 96 nuclear organisations in 17 countries. Based on the findings, a comprehensive, evidence-driven policy framework is proposed with practical recommendations.
    DOI: 10.1787/f11a652d-en
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    Net Zero+ : Climate and Economic Resilience in a Changing World (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264648739 , 9789264604643 , 9789264868793
    Language: English
    Pages: 1 Online-Ressource (286 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Zéro émission nette+ (version abrégée) : Résilience climatique et économique dans un monde en mutation
    Keywords: Klimaneutralität ; Klimapolitik ; Nachhaltige Entwicklung ; Coping-Strategie ; OECD-Staaten ; Environment
    Abstract: Climate policy making today demands balancing the need for immediate, accelerated climate action with essential responses to punctual crises such as the COVID-19 pandemic and Russia’s war of aggression in Ukraine. Meeting this challenge requires a new approach centred on systemic resilience and the need to develop future-proof climate and economic policies that will endure potential diverse disruptions. This report offers policy makers a cohesive set of recommendations on how to build such resilience, derived from climate-relevant work from across OECD policy domains including economic and tax policy, financial and fiscal affairs, development, science and technology, employment and social affairs, and environmental policy, among others. It provides fresh insights on how to ensure the transition to net-zero emissions is itself resilient, while simultaneously building resilience to the increasing impacts of climate change. This report provides a synthesis of the OECD Net Zero+ project, covering the first phase of an ongoing, cross-cutting initiative, representing a major step forward for an OECD whole-of-government approach to climate policy.
    DOI: 10.1787/da477dda-en
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  • 42
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    Living wages in practice (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (7 p.) , 21 x 28cm.
    Series Statement: OECD Policy Insights on Well-being, Inclusion and Equal Opportunity no.8
    Keywords: Mindestlohn ; Niedriglohn ; OECD-Staaten ; Employment ; Social Issues/Migration/Health
    Abstract: At a time of rising cost of living, wide wage inequalities and widespread in-work poverty, the demand for a living wage has heightened. This Policy Insights introduces and contextualises the concept of a living wage. It also highlights the key measurement assumptions and criteria that underlie the calculations of a living wage and calls for greater clarity and consistency in existing methodologies.
    DOI: 10.1787/699b3f9b-en
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  • 43
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    Confronting the cost-of-living and housing crisis in cities (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (36 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Papers no.49
    Keywords: Verbraucherpreisindex ; Immobilienpreis ; Städtischer Wohnungsmarkt ; Städtischer Immobilienmarkt ; Miete ; Stadtbevölkerung ; OECD-Staaten ; Urban, Rural and Regional Development
    Abstract: Cities across the world have been battling a housing crisis in recent decades, with many residents increasingly struggling to find affordable homes, and broader issues arising around tackling homelessness, improving housing quality, and harnessing the role of housing in climate change mitigation. This housing crisis has been exacerbated by the cost-of-living crisis that saw inflation reach record highs in 2022. City mayors can take critical action through their powers over housing, land use, and infrastructure. This paper highlights the systemic issues underlying the housing crisis in cities, and offers inspiring examples of how cities in OECD countries and beyond have been addressing these challenges. It aims to inform the 6th Meeting of OECD Champion Mayors for Inclusive Growth and drive positive change towards more affordable cities and homes for all.
    DOI: 10.1787/7a6008af-en
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  • 44
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    Enhancing competition in on-patent markets (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (80 p.) , 21 x 28cm.
    Series Statement: OECD Health Working Papers no.156
    Keywords: Arzneimittel ; Patent ; Wettbewerb ; Arzneimittelmarkt ; Preis ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: The 2018 OECD report Pharmaceutical Innovation and Access to Medicines noted that fostering competition in both on- and off-patent markets can improve the efficiency of pharmaceutical spending. Various policies are used to promote competition among off-patent medicines, but generally do not induce competition in on-patent markets. While tendering is widely used for hospital and other institutional purchasing, it is less common for ambulatory care medicines, or where medicines are reimbursed rather than supplied directly. As part of its broader work agenda on “Increasing the transparency of pharmaceutical markets to inform policies”, this paper explores how payers could harness competition to improve the efficiency of spending on medicines still subject to patent protection or regulatory exclusivity. The OECD undertook an extensive analysis consisting of two parts: 1) a quantitative analysis using product-level time series sales data to explore whether therapeutic competition occurs, and, if so, how it has affected prices and volumes over time, based on a sample of countries and therapeutic classes and 2) a review of current practices and policies on pricing, coverage and procurement of on-patent medicines to identify whether these have been influencing competition between alternative therapeutic products. This report presents the key findings from this analytical work.
    DOI: 10.1787/413f2820-en
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  • 45
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    SMEs in the era of hybrid retail : Evidence from an OECD D4SME survey (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Series Statement: OECD SME and Entrepreneurship Papers no.41
    Keywords: KMU ; Einzelhandel ; Online-Handel ; OECD-Staaten ; Economics ; Industry and Services
    Abstract: Digitalisation has triggered a profound transformation of the retail sector, primarily composed of SMEs. While retail businesses are embracing more hybrid practices of managing online and brick-and-mortar channels, getting more traditional SME retailers fit for the hybrid era could open up new opportunities, with far reaching implications on the local economy. Through a novel survey conducted in six OECD countries (France, Germany, Italy, Japan, Korea, and Spain) in co-operation with e-commerce platforms, this report provides new insights to better understand retail SMEs’ perceived advantages and challenges of operating online sales through these platforms, with a particular spotlight on hybrid SME retailers.
    DOI: 10.1787/882f30b0-en
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  • 46
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    How Green is Household Behaviour? : Sustainable Choices in a Time of Interlocking Crises (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264556928 , 9789264172746 , 9789264922945
    Language: English
    Pages: 1 Online-Ressource (180 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Environmental Policy and Household Behaviour
    Parallel Title: Parallele Sprachausgabe Comportement des ménages et environnement : Opérer des choix durables sur fond de crises interdépendantes
    Keywords: Privater Haushalt ; Umweltbewusstsein ; Nachhaltiger Konsum ; OECD-Staaten ; Energy ; Agriculture and Food ; Environment ; Transport
    Abstract: Household choices – such as what to eat, how to get to work and how to heat our homes – have significant implications for the environment. With the urgency of environmental action and the need to shift to more sustainable consumption patterns, making more sustainable choices holds great potential to reduce environmental impacts. Yet in the context of interlocking crises, governments face challenges in supporting households with policies that realise this potential. How Green is Household Behaviour? presents an overview of results from the 2022 OECD Survey on Environmental Policies and Individual Behaviour Change. The survey investigates household attitudes and behaviour with respect to energy, transport, waste and food systems. It was carried out across more than 17 000 households in 9 countries, including Belgium, Canada, Israel, France, the Netherlands, Sweden, Switzerland, the United Kingdom and the United States. The data collected also include information on self-reported motivations and barriers to change, providing a unique source of empirical evidence to inform policy efforts to shift to more sustainable consumption patterns.
    DOI: 10.1787/2bbbb663-en
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  • 47
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    Applying a Human Rights and Gender Equality Lens to the OECD Evaluation Criteria (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Series Statement: Best Practices in Development Co-operation
    Keywords: Entwicklungshilfe ; Menschenrechte ; Gleichberechtigung ; Geschlechterdiskriminierung ; OECD-Staaten ; Development
    Abstract: This publication responds to the need for practical guidance for evaluators, evaluation managers, and programme staff to incorporate a human rights and gender equality lens into the six OECD evaluation criteria: relevance, coherence, effectiveness, efficiency, impact, and sustainability. It aims to support evaluators and evaluation managers in the design, management and delivery of credible and useful evaluations that assess whether and how interventions contribute to realising human rights and gender equality – both, interventions with explicit human rights related objectives and those without. It also provides broader guidance to programme staff in applying the six criteria with a human rights and gender equality lens at the outset of an intervention and addresses the main considerations and challenges in doing so.
    DOI: 10.1787/9aaf2f98-en
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  • 48
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    Explanatory memoranda of the OECD Privacy Guidelines (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (34 p.) , 21 x 28cm.
    Series Statement: OECD Digital Economy Papers no.360
    Keywords: Datenschutz ; OECD-Staaten ; Science and Technology
    Abstract: The OECD Privacy Guidelines are the first internationally agreed-upon set of privacy principles and are recognized as the global minimum standard for privacy and data protection. They are a solid foundation for building effective protection and trust for individuals, and also for developing common international approaches to transborder data flows. Since their adoption, they have influenced legislation and policy in OECD countries and beyond. This document reproduces the two existing explanatory memoranda that accompany the OECD Privacy Guidelines. The first, published in 1980, was developed alongside the original version of the OECD Privacy Guidelines to help in their interpretation and application. The supplementary Explanatory Memorandum was developed to provide context and rationale for the revisions to the OECD Privacy Guidelines made in 2013.
    DOI: 10.1787/ea4e9759-en
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  • 49
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    Patient engagement for patient safety : The why, what, and how of patient engagement for improving patient safety (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Series Statement: OECD Health Working Papers no.159
    Keywords: Patienten ; Dienstleistungsqualität ; Gesundheitsversorgung ; Selbsthilfe ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Patients' and citizens' perspectives and their active engagement are critical to make health systems safer and people-centred, and are key for co-designing health services and co-producing good health with healthcare professionals, and building trust in health systems. Patients, families, caregivers and citizens can contribute towards improving patient safety at all levels from clinical, local, institutional (e.g. hospital , nursing home), community (e.g. primary care, home care) and national levels of healthcare systems. This report, the sixth in the series on the Economics of Patient Safety, covers: (i) the economic impact of patient engagement for patient safety; (ii) the results of a pilot data collection to measure patient-reported experiences of safety and; (iii) the status of initiatives on patient engagement for patient safety taken in 21 countries, which responded to a snapshot survey. It also provides recommendations for countries to enhance patient engagement for patient safety.
    DOI: 10.1787/5fa8df20-en
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  • 50
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    Progress on implementing and using electronic health record systems : Developments in OECD countries as of 2021 (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD Health Working Papers no.160
    Keywords: E-Health ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Electronic Health Records (eHR) represent a significant digital transformation in the healthcare sector. A 2021 OECD survey of 27 countries revealed a growing adoption of eHRs. However, system fragmentation remains a concern: only 15 countries have a nationally unified system. Twenty-four countries have adopted a minimum data set for standardized core health information. While patient access to eHRs has notably increased since 2016, obstacles such as provider resistance, technical barriers, and legal hurdles continue to exist. The COVID-19 pandemic underscored the pivotal role of eHRs, particularly in vaccine tracking and post-market surveillance, highlighting the pressing need for international cooperation to maximize the benefits of eHRs in healthcare. Furthermore, as eHRs integrate with artificial intelligence, new governance challenges arise.
    DOI: 10.1787/4f4ce846-en
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    Integrating climate change in infrastructure project appraisal : A proposed methodology for Ireland (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (41 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Public Governance no.61
    Keywords: Infrastrukturinvestition ; Klimawandel ; Projektbewertung ; Umweltverträglichkeit ; OECD-Staaten ; Irland ; Governance ; Ireland
    Abstract: Infrastructure plays a pivotal role in achieving climate neutrality and resilience. However, infrastructure is also vulnerable to certain risks, and poor management of infrastructure assets can lead to increased dependency on fossil fuels and lock in climate-related risks. For this reason, an infrastructure governance framework is needed that can direct public investments towards sustainability objectives. To this end, the OECD has provided technical support to the Government of Ireland to strengthen climate-related and environmental considerations in public infrastructure decision making (i.e. strategic planning, project appraisal, budgeting). Building on Irish Public Spending Code and on standardised criteria based on international good practices, this working paper develops a new methodological approach to assessing the climate-related impacts of infrastructure and integrate climate-related risk and uncertainty in the appraisal of infrastructure projects.
    DOI: 10.1787/00ce58be-en
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    OECD Secretary-General Report to G20 Leaders on the work of the Inclusive Forum on Carbon Mitigation Approaches (India, September 2023) (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (12 p.)
    Keywords: Treibhausgas-Emissionen ; Umweltpolitik ; OECD-Staaten ; Welt ; Environment
    Abstract: The Inclusive Forum on Carbon Mitigation Approaches (IFCMA) is the OECD's flagship initiative to help optimise the global impact of emissions reduction efforts around the world. This report presents developments since the first meeting of the initiative in February 2023, including the latest updates in terms of country membership and technical work, and outlines next steps.
    DOI: 10.1787/29d18ce5-en
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    Methodological Guidelines for Environmentally Related Tax Revenue Accounts (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264556300 , 9789264882157 , 9789264848115
    Language: English
    Pages: 1 Online-Ressource (31 p.) , 21 x 28cm.
    Keywords: Steuereinnahmen ; Ökosteuer ; Umweltökonomische Gesamtrechnung ; OECD-Staaten ; Taxation ; Environment
    Abstract: This report presents the OECD methodological guidelines for compiling Environmentally Related Tax Revenue accounts. The guidelines are in line with the System of Environmental Economic Accounting and ensure consistency with national and international data sources and manuals. The OECD guidelines are based on those of Eurostat with refinements and additional memo items. First, revenue from greenhouse gas taxes is split into two sub-categories: an energy-related part (recorded as an energy tax) and a non-energy-related part (recorded as a pollution tax). Second, four "memo items" are introduced to enhance the relevance of the accounts for policy work: (i) certain land taxes, (ii) taxes on oil and natural gas extraction, (iii) taxes on the resource rent and (iv) elevated VAT levied on environmentally related tax bases. The practical application of these guidelines was successfully pilot-tested in 2018-19, and the guidelines were implemented in the 2019 and 2021 rounds of data collection from OECD member and partner countries. The results show that it is feasible to compile the accounts, including the refinements and the additions outlined in this document, across OECD and beyond.
    DOI: 10.1787/d752d120-en
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    CSNI Technical Opinion Paper No. 21 : Research Recommendations to Support the Safe Deployment of Small Modular Reactors (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264821668
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Keywords: Nukleare Sicherheit ; OECD-Staaten ; Energy ; Nuclear Energy
    Abstract: While there is a growing interest in the deployment of small modular reactors (SMRs) as a promising option to help mitigate climate change, further international efforts are needed to accelerate the development and safety demonstration of the innovative technologies that are being considered for many of these SMRs. This publication presents the actions taken by the NEA Committee on the Safety of Nuclear Installations (CSNI) and its expert group on SMRs to define the areas of future CSNI research and safety assessment work needed to support sound safety demonstrations for SMRs. The proposed activities address four areas: support for regulatory harmonisation, common safety issues of interest for different designs, experimental campaigns, and benchmarking for computer code validation and verification.
    DOI: 10.1787/0df32944-en
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    CSNI Status Report and Perspectives : Advances in the Analysis and Management of Accidents and Future Challenges (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264817753
    Language: English
    Pages: 1 Online-Ressource (40 p.) , 21 x 28cm.
    Keywords: Nukleare Sicherheit ; OECD-Staaten ; Energy ; Nuclear Energy
    Abstract: International co-operation is key to keep enhancing global nuclear safety. In this regard, the NEA Working Group on the Analysis and Management of Accidents (WGAMA) seeks to advance the scientific and technological knowledge base needed for the prevention, mitigation and management of potential accidents in nuclear power plants, and to encourage international convergence on safety issues in this area. This report aims to facilitate communication between reactor safety stakeholders by summarising the main aspects of the WGAMA activities. It discusses the key safety topics related to the analysis and management of accidents and their context; the approach and methodologies to cope with reactor safety issues; recent reactor safety issues that have been dealt with; and potential future activities.
    DOI: 10.1787/6b12e37e-en
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    How to Make Societies Thrive? Coordinating Approaches to Promote Well-being and Mental Health (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264863330 , 9789264462922 , 9789264870161
    Language: English
    Pages: 1 Online-Ressource (212 p.) , 21 x 28cm.
    Keywords: Psychische Krankheit ; Depressive Störung ; Gesundheit ; Lebensqualität ; Gesundheitsvorsorge ; Gesundheitspolitik ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: Good mental health is a vital part of people's well-being. This report uses the OECD Well-being Framework to systematically review how people's economic, social, relational, civic and environmental experiences shape and are, in turn, shaped by their mental health. Based on this evidence, examples of co-benefits, or policy interventions that can jointly improve both mental health and other well-being outcomes, are identified for a range of government departments. Implementing and sustaining such co-benefits requires resources, incentives and working arrangements that enable all relevant stakeholders to contribute to tackling the upstream determinants of mental health. Selected mental health initiatives across OECD countries are reviewed to illustrate how policy makers have been realigning action across government agencies; redesigning policy formulation to address the joint factors influencing mental health; refocusing efforts towards the promotion of positive mental health; and reconnecting with societal stakeholders beyond government, including those with lived experience, youth, civil society and research institutions. How to Make Societies Thrive? Coordinating Approaches to Promote Well-being and Mental Health is the second of two reports as part of a broader OECD project on mental health and well-being.
    DOI: 10.1787/fc6b9844-en
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    Regions in Industrial Transition 2023 : New Approaches to Persistent Problems (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264999084 , 9789264741720 , 9789264911970
    Language: English
    Pages: 1 Online-Ressource (121 p.) , 21 x 28cm.
    Series Statement: OECD Regional Development Studies
    Keywords: Industrieregion ; Regionaler Strukturwandel ; Regionalentwicklung ; Regionalpolitik ; OECD-Staaten ; Urban, Rural and Regional Development ; Industry and Services
    Abstract: This report builds on work presented in the OECD's 2019 report Regions in Industrial Transition: Policies for People and Places. It considers industrial transition as a complex and enduring challenge in regional development that traditional policy levers have not always been able to satisfactorily address. Beginning with an overview of how to characterise these regions, it then explores why they require tailored policy approaches and posits whether adopting a more experimental path in governance arrangements and policy initiatives could make inroads in meeting industrial transition objectives. The report shares findings emanating from the experiences of eight regions and two countries that designed and implemented experimental initiatives to advance their industrial transition process and Smart Specialisation Strategies, with the support of the European Commission. It features a framework of governance and policy areas that influence industrial transition, and applicable to experimentation. Combining this with insights from each experiment studied, the report presents a toolkit of policy levers for policy makers grappling with industrial transition, and a checklist for those wishing to apply an experimental approach to industrial transition initiatives. Finally, the report contains a synopsis of the initiatives designed and implemented by the regions and countries participating in this project.
    DOI: 10.1787/5604c2ab-en
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    Education at a Glance 2023 Sources, Methodologies and Technical Notes (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264975385 , 9789264939202 , 9789264430822
    Language: English
    Pages: 1 Online-Ressource (425 p.) , 21 x 28cm.
    Keywords: Bildungsforschung ; OECD-Staaten ; Education
    Abstract: This publication provides additional reference material for Education at a Glance 2023, the authoritative source for data on the state of education around the world. It provides guidance on the data and methodology used to calculate each indicator. It also contains references to the sources and specific notes for each country.
    DOI: 10.1787/d7f76adc-en
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    Country-by-Country Reporting – Compilation of 2023 Peer Review Reports : Inclusive Framework on BEPS: Action 13 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264336490 , 9789264363779 , 9789264954922
    Language: English
    Pages: 1 Online-Ressource (248 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Déclaration pays par pays – Recueil 2023 de rapports d'examen par les pairs (version abrégée) : Cadre inclusif sur le BEPS : Action 13
    Keywords: Konfliktregelung ; Internationales Steuerrecht ; Steuervermeidung ; Gewinnverlagerung ; Besteuerungsverfahren ; G20-Staaten ; OECD-Staaten ; Taxation
    Abstract: Under the Action 13 Minimum Standard, jurisdictions have committed to foster tax transparency by requesting the largest multinational enterprise groups (MNE Groups) to provide the global allocation of their income, taxes and other indicators of the location of economic activity. This unprecedented information on MNE Groups' operations across the world has boosted tax authorities' risk-assessment capabilities. The Action 13 Minimum Standard was translated into specific terms of reference and a methodology for the peer review process. The peer review of the Action 13 Minimum Standard has completed five annual reviews in 2018, 2019, 2020, 2021 and 2022. These cover the three key areas under review: the domestic legal and administrative framework, the exchange of information framework, and the confidentiality and appropriate use of Country-by-Country (CbC) reports. This sixth annual peer review report reflects the outcome of the sixth review which considered all aspects of implementation. It contains the review of 136 jurisdictions which provided legislation or information pertaining to the implementation of CbC Reporting.
    DOI: 10.1787/21bd1938-en
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    OECD-Leitsätze für multinationale Unternehmen zu verantwortungsvollem unternehmerischem Handeln (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264537842
    Language: German
    Pages: 1 Online-Ressource (92 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Principes directeurs de l'OCDE à l'intention des entreprises multinationales sur la conduite responsable des entreprises
    Parallel Title: Parallele Sprachausgabe OECD Guidelines for Multinational Enterprises on Responsible Business Conduct
    Keywords: Multinationales Unternehmen ; Unternehmensethik ; OECD-Staaten ; Finance and Investment
    Abstract: Die OECD-Leitsätze für multinationale Unternehmen zu verantwortungsvollem unternehmerischem Handeln stellen Empfehlungen der Regierungen an die multinationalen Unternehmen dar. Sie zielen darauf ab, den positiven Beitrag zu fördern, den die Unternehmen zum ökonomischen, ökologischen und sozialen Fortschritt leisten können. Außerdem können mit der Geschäftstätigkeit, den Produkten oder Dienstleistungen der Unternehmen negative Auswirkungen auf die in den Leitsätzen behandelten Themen verbunden sein – diese Effekte zu minimieren ist ein weiteres Anliegen der Leitsätze. Sie behandeln alle zentralen Bereiche der Unternehmensverantwortung, von Menschen-, Arbeitnehmerrechten und Umwelt über Bestechung, Verbraucherinteressen und Offenlegung von Informationen bis hin zu Wissenschaft, Technologie, Wettbewerb und Besteuerung. Diese Ausgabe enthält aktualisierte Empfehlungen für verantwortungsvolles unternehmerisches Handeln in zentralen Themenbereichen wie Klimawandel, Biodiversität, Technologie, geschäftliche Integrität und Sorgfaltspflichten in Lieferketten. Außerdem wurden die Umsetzungsverfahren für die Nationalen Kontaktstellen für verantwortungsvolles unternehmerisches Verhalten überarbeitet.
    DOI: 10.1787/abd4d37b-de
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    Measuring the Internet of Things (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264865181 , 9789264998162 , 9789264477308
    Language: English
    Pages: 1 Online-Ressource (130 p.) , 21 x 28cm.
    Keywords: Internet der Dinge ; Innovationsakzeptanz ; Messung ; OECD-Staaten ; Science and Technology
    Abstract: This report explores the current state of Internet of Things (IoT) adoption and usage in OECD countries among businesses, households, and individuals. It analyzes IoT trends based on semiconductors, patents, venture capital investments, and firms. Additionally, it includes two case studies that examine the implementation of IoT in manufacturing and healthcare.
    DOI: 10.1787/021333b7-en
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  • 62
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    Measuring Innovation in Education 2023 : Tools and Methods for Data-Driven Action and Improvement (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264737686 , 9789264600201 , 9789264731882
    Language: English
    Pages: 1 Online-Ressource (287 p.) , 21 x 28cm.
    Series Statement: Educational Research and Innovation
    Keywords: Bildungsforschung ; Bildung ; Innovation ; Messung ; OECD-Staaten ; Education ; Science and Technology
    Abstract: Measuring innovation in education and understanding its drivers and obstacles is essential to improve the quality of the education sector – and of specific educational establishments. Are pedagogical and administrative practices changing in the expected direction? Do educational institution have a positive innovation culture that supports innovation? What are the drivers of innovation that policy makers or institution leaders could influence to achieve the systems' educational objectives? How much do countries invest in educational research? This book proposes insights and tools to policy makers and education leaders willing to drive change based on data and evidence and new tools and methodologies for education policy makers and institution leaders to answer those questions. Based on the research literature and the long experience of innovation and research surveys, these tools are meant either for a statistical collection or to engage in self-reflection at the institutional level. Three aspects of innovation are covered: educational innovation at the system level, innovation culture within educational institutions, innovation towards equity in education. A questionnaire to measure educational research and experimental development expenditures and implementation and new methodologies to measure certain aspects of educational innovation and educational research based on big data and bibliometrics are also presented.
    DOI: 10.1787/a7167546-en
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    Ready for the Next Crisis? Investing in Health System Resilience (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264625662 , 9789264960930 , 9789264830875
    Language: English
    Pages: 1 Online-Ressource (475 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Keywords: Gesundheitspolitik ; Resilienz ; Gesundheitswesen ; OECD-Staaten ; Welt ; Social Issues/Migration/Health
    Abstract: The COVID-19 pandemic had massive consequences for societies and health systems across the OECD and beyond. Health systems were not resilient enough. Resilient health systems plan and are ready for shocks, such as pandemics, economic crises or the effects of climate change. They are able to minimise the negative consequences of crises, recover as quickly as possible, and adapt to become better performing and more prepared. Smart, targeted investments in health system resilience are needed to improve health and ensure the next shock is less disruptive and costly. This report reviews the lessons of the COVID-19 pandemic and applies them to build policy recommendations to ensure the global community is ready for the next crisis. The reviews and recommendations cover health system issues – including workforce, digitalisation, continuity of care and mental health – and other topics, including long-term care, supply chains and international co-operation.
    DOI: 10.1787/1e53cf80-en
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  • 64
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    Steuerliche Herausforderungen der Digitalisierung der Wirtschaft – GloBE-Mustervorschriften (Säule 2) : Inclusive Framework on BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264633513
    Language: German
    Pages: 1 Online-Ressource (83 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Projekt Gewinnverkürzung und Gewinnverlagerung
    Parallel Title: Parallele Sprachausgabe Tax Challenges Arising from Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two): Inclusive Framework on BEPS
    Parallel Title: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règles globales anti-érosion de la base d’imposition (Pilier Deux) : Cadre inclusif sur le BEPS
    Keywords: Digitalisierung ; Internationale Unternehmensbesteuerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Ein entscheidender Aspekt des BEPS-Projekts von OECD und G20 ist die Bewältigung der steuerlichen Herausforderungen der Digitalisierung der Wirtschaft. Im Oktober 2021 einigten sich über 135 Staaten und Gebiete auf ein bahnbrechendes Konzept zur Überarbeitung wesentlicher Elemente des internationalen Steuersystems, da dieses System den Anforderungen einer globalisierten und digitalisierten Wirtschaft nicht mehr gerecht wurde. Die Global Anti-Base Erosion Rules bzw. GloBE-Vorschriften spielen dabei eine zentrale Rolle. Sie gewährleisten eine Mindestbesteuerung der Gewinne großer multinationaler Unternehmen – ganz gleich, wo diese Unternehmen tätig sind und ihre Gewinne erwirtschaften. Die GloBE-Vorschriften ermöglichen konkret die Schaffung eines koordinierten Steuersystems, das die Erhebung einer Ergänzungssteuer vorsieht. Diese Ergänzungssteuer ist auf die in einem Steuerhoheitsgebiet erzielten Gewinne zu entrichten, wenn der (auf Gebietsebene ermittelte) effektive Steuersatz in diesem Steuerhoheitsgebiet unter dem Mindestsatz liegt. Dieser Bericht klärt den Anwendungsbereich und enthält die verfügenden Bestimmungen und Definitionen der GloBE-Vorschriften. Diese Vorschriften sollen im Rahmen eines gemeinsamen Ansatzes umgesetzt und ab 2022 in nationales Recht überführt werden.
    DOI: 10.1787/27dfde7e-de
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    Framework for the Evaluation of SME and Entrepreneurship Policies and Programmes 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264385801 , 9789264710856 , 9789264851085
    Language: English
    Pages: 1 Online-Ressource (174 p.) , 21 x 28cm.
    Series Statement: OECD Studies on SMEs and Entrepreneurship
    Keywords: Mittelstandspolitik ; Wirkungsanalyse ; KMU ; Unternehmer ; OECD-Staaten ; Employment ; Governance ; Industry and Services
    Abstract: Evaluation is the foundation of evidence-based policy. Yet there is a dearth of reliable impact evaluation in the area of SME and entrepreneurship policy. This publication issues OECD guidance on how governments can promote reliable SME and entrepreneurship policy evaluation. It emphasises practices including using control groups, setting clear policy objectives and targets and accounting for business survival and non-survival. It shows that reliable evaluation of SME and entrepreneurship policy is increasingly accessible given improvements in data and techniques in recent years and illustrates this with examples of 50 reliable evaluations across many SME and entrepreneurship policy areas and 28 OECD countries. Overall, the publication issues a call for more systematic and reliable evaluation of SME and entrepreneurship policies following the guidance offered. The publication also examines the findings of reliable evaluations internationally, including meta evaluations. The evidence is mixed but generally more robust and consistent for policies to improve access to finance than in the provision of training and advisory services. Some policies have positive impacts on key measures whereas others do not. The reasons are explored, including variations in the targeting of policies and in policy delivery approaches.
    DOI: 10.1787/a4c818d1-en
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  • 66
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    Introduction Measures for Newly-Arrived Migrants (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264915206 , 9789264775220 , 9789264469853
    Language: English
    Pages: 1 Online-Ressource (123 p.) , 21 x 28cm.
    Series Statement: Making Integration Work
    Keywords: Migranten ; Soziale Integration ; Migrationspolitik ; OECD-Staaten ; EU-Staaten ; Social Issues/Migration/Health
    Abstract: The OECD series Making Integration Work summarises, in a non-technical way, the main issues surrounding the integration of immigrants and their children into their host countries. Each book presents concrete policy lessons for its theme, along with supporting examples of good practices and comparisons of the migrant integration policy frameworks in different OECD countries. This sixth volume presents a set of considerations for policy makers in designing introduction measures for newly-arrived immigrants and includes a mapping of national practices.
    DOI: 10.1787/5aeddbfe-en
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    OECD Competition Trends 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264523883 , 9789264978195 , 9789264339323
    Language: English
    Pages: 1 Online-Ressource (44 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Tendances de l’OCDE sur la concurrence 2023
    Keywords: Wettbewerb ; Internationaler Wettbewerb ; Wettbewerbspolitik ; OECD-Staaten ; Welt ; Finance and Investment
    Abstract: This report highlights worldwide competition enforcement trends using the unique OECD CompStats database that includes 34 variables covering competition authority resources, cartels, abuse of dominance, mergers, and advocacy. This report presents comparisons between geographic regions and trends over time, allowing jurisdictions to understand how their data compares to peers and the broader competition community. This edition focuses on the main developments in global competition enforcement in 2021, and contributes to continuously improving competition law and policy around the world.
    DOI: 10.1787/bcd8f8f8-en
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    Improving the Landscape for Sustainable Infrastructure Financing (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264893757 , 9789264284593 , 9789264720800
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Keywords: Infrastrukturfinanzierung ; Infrastrukturinvestition ; Nachhaltige Entwicklung ; Nachhaltigkeit ; OECD-Staaten ; Finance and Investment ; Governance
    Abstract: This report examines how to promote sustainable infrastructure investment. It discusses data needs for infrastructure investment and the current environment, social and governance (ESG) approaches before offering policy recommendations to help ensure that investors are better equipped to make investment decisions related to infrastructure assets. The report explores legal and regulatory barriers to quality infrastructure investment, and considers how governments can help infrastructure actors promote quality infrastructure projects, ensure project objectives and reporting correspond with investor expectations, and how to mobilise funding and financing for inclusive and quality infrastructure investment in both regions and cities.
    DOI: 10.1787/bc2757cd-en
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  • 69
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    Safeguarding State-Owned Enterprises from Undue Influence : Implementing the OECD Guidelines on Anti-Corruption and Integrity in State-Owned Enterprises (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264921610 , 9789264724921 , 9789264339392
    Language: English
    Pages: 1 Online-Ressource (85 p.) , 21 x 28cm.
    Series Statement: Corporate Governance
    Keywords: Öffentliches Unternehmen ; Corporate Governance ; Staatliche Einflussnahme ; OECD-Staaten ; Governance
    Abstract: State-owned enterprises (SOEs) remain vulnerable to being used as conduits for political finance, patronage, and personal or related-party enrichment. Lingering weaknesses in corporate governance and ownership arrangements can expose SOEs to such exploitation and undermine SOE efforts to uphold integrity. This report highlights these weaknesses and provides state owners with a better understanding of which activities are effective in insulating SOEs from undue influence. It also takes stock of how OECD member and participating countries are implementing relevant provisions of the OECD Guidelines on Anti-Corruption and Integrity in SOEs, serving as the first report on the implementation of the Guidelines since their adoption in 2019.
    DOI: 10.1787/47444e1c-en
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  • 70
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    What we know about the skills and early labour market outcomes of refugees from Ukraine (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (19 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses on the Impacts of the War in Ukraine
    Parallel Title: Parallele Sprachausgabe ウクライナ難民のスキルと初期の労働市場の成果について
    Keywords: Flüchtlinge ; Ukrainer ; Arbeitsmarktintegration ; OECD-Staaten ; Employment ; Social Issues/Migration/Health
    Abstract: Even though much uncertainty remains regarding the length of stay of Ukrainian refugees in host countries, continued fighting has dimmed prospects of an early return and the issue of labour market integration is becoming increasingly pertinent. Finding gainful employment commensurate with refugees’ educational and professional qualifications supports new arrivals in becoming self-sufficient and boosts the local economy. It also enables them to use and possibly further enhance their skills, which is crucial for the future recovery of Ukraine. This policy response outlines the existing evidence on the socio-economic profiles and labour market integration of Ukrainian refugees in OECD countries as well as relevant policies to further support labour market integration. Findings suggest that the labour market inclusion of Ukrainian refugees has been faster compared to other refugee groups. That said, much of the early employment uptake by Ukrainian refugees has been concentrated in low-skilled jobs, thus skills mismatches are widespread.
    DOI: 10.1787/c7e694aa-en
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    A blueprint for building national compute capacity for artificial intelligence (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (63 p.) , 21 x 28cm.
    Series Statement: OECD Digital Economy Papers no.350
    Keywords: Künstliche Intelligenz ; Computer ; Kapazitätsplanung ; Technologiepolitik ; OECD-Staaten ; Science and Technology
    Abstract: Artificial intelligence (AI) is transforming economies and promising new opportunities for productivity, growth, and resilience. Countries are responding with national AI strategies to capitalise on these transformations. However, no country today has data on, or a targeted plan for, national AI compute capacity. This policy blind-spot may jeopardise domestic economic goals. This report provides the first blueprint for policy makers to help assess and plan for the national AI compute capacity needed to enable productivity gains and capture AI’s full economic potential. It provides guidance for policy makers on how to develop a national AI compute plan along three dimensions: capacity (availability and use), effectiveness (people, policy, innovation, access), and resilience (security, sovereignty, sustainability). The report also defines AI compute, takes stock of indicators, datasets, and proxies for measuring national AI compute capacity, and identifies obstacles to measuring and benchmarking national AI compute capacity across countries.
    DOI: 10.1787/876367e3-en
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    The future of telemedicine after COVID-19 (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (10 p.) , 21 x 28cm.
    Series Statement: OECD Policy Responses to Coronavirus (COVID-19)
    Parallel Title: Parallele Sprachausgabe L’avenir de la télémédecine après le COVID-19
    Keywords: E-Health ; Coronavirus ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: The use of telemedicine, or remote clinical consultations, was limited in most OECD countries before the COVID-19 pandemic, held back by regulatory barriers and hesitancy from patients and providers. In early 2020, as COVID-19 massively disrupted in-person care, governments moved quickly to promote the use of telemedicine. The number of teleconsultations skyrocketed, playing a vital role in maintaining access to care, but only partly offsetting reductions in in-person care. This brief describes how governments scaled up remote care during the pandemic and explores the impact that this massive shift to remote care has had on health care system performance.
    DOI: 10.1787/d46e9a02-en
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  • 73
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    Shifting from open banking to open finance : Results from the 2022 OECD survey on data sharing frameworks (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (42 p.) , 21 x 28cm.
    Series Statement: OECD Business and Finance Policy Papers no.24
    Keywords: Open Banking ; Finanztechnologie ; Daten ; OECD-Staaten ; Welt ; Finance and Investment
    Abstract: Data sharing arrangements are evolving from open banking to open finance. This next stage of the evolution builds upon existing frameworks to expand data access and data source sharing beyond payment/transaction data, while also including other areas of financial activity (e.g. insurance). This paper analyses the different types of data sharing frameworks currently available in OECD and non-OECD member countries. It examines the specific rules and conditions of such frameworks around data access and sharing, consumer safeguards, and operational and technical specifications. It also discusses learnings from existing frameworks on the impact that such arrangements have had on customers and financial markets.
    DOI: 10.1787/9f881c0c-en
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  • 74
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    The intergovernmental fiscal outlook and the implications of Russia’s war against Ukraine, high energy prices and inflation (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (29 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Fiscal Federalism no.42
    Keywords: Finanzpolitik ; Geldpolitik ; Öffentliche Finanzen ; Gemeindefinanzen ; Länderfinanzen ; Kriegsfolgen ; Energiepreis ; Inflation ; OECD-Staaten ; Energy ; Finance and Investment ; Governance ; Urban, Rural and Regional Development ; Taxation ; Economics
    Abstract: Less than two years after the start of the COVID-19 pandemic, Russia’s illegal, unprovoked and unjustifiable war of aggression against Ukraine has triggered the biggest military confrontation in Europe since World War II. Many OECD countries have reacted to Russia’s aggression by providing military and humanitarian aid to Ukraine and by imposing economic sanctions on Russia, which has accentuated supply chain disruptions, especially in the energy sector. A combination of these supply shocks with a demand shock caused by expansionary fiscal and monetary policies to tackle the pandemic has created inflationary pressures on a scale not seen in decades. Central banks around the world are acting to fulfil their price stability mandates by increasing interest rates and by engaging in quantitative tightening (primarily the selling of government bonds to reduce central bank balance sheets), all of which put pressure on borrowing costs at a time when governments are engaging in expansionary fiscal policy to alleviate the impact of inflation. The objective of this policy note is to examine the main consequences of this challenging environment for the fiscal stance of different levels of governments. These include the weakening outlook for government revenues in times of high expenditure pressures from a more rapid energy transition as well as high borrowing costs.
    DOI: 10.1787/3623ab61-en
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    Time for Better Care at the End of Life (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264321991 , 9789264539303 , 9789264496996
    Language: English
    Pages: 1 Online-Ressource (243 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Keywords: Altenhilfe ; Pflegeheim ; Häusliche Pflege ; Seniorenpolitik ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: With more chronic conditions and an ageing population, a growing share of the population will need end-of-life care, reaching close to 10 million people by 2050. While end-of-life care services help improve quality of life through relieving pain and other symptoms, currently, there are substantial gaps in the provision of services. More than half of deaths still occur in hospital across OECD countries, despite home generally being the preferred place of death, because of lack of appropriate services and poor care co-ordination. There are marked inequalities in access with people from higher education twice as likely to receive end-of-life care services than those with low education. Planning, recording of wishes and shared decision-making fall short of what is desirable, with only one-quarter of wishes being recorded in the form of advance directives. People at the end of life do not always receive appropriate symptom relief, while others suffer from overtreatment. This report suggests avenues to improve care for the dying by enhancing measurement and monitoring of quality and rethinking funding and governance models of care. End-of-life care could also be improved by increasing knowledge among health care staff across different care settings, and making communication around the topic more person-centred.
    DOI: 10.1787/722b927a-en
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    OECD Infrastructure Governance Indicators : Conceptual framework, design, methodology and preliminary results (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (48 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Public Governance no.59
    Keywords: Infrastrukturpolitik ; Regulierung ; OECD-Staaten ; Governance
    Abstract: The governance of infrastructure can affect how and whether infrastructure projects achieve desired outcomes and contribute to wider policy goals. This paper presents the conceptual framework, design and methodology of the OECD Infrastructure Governance Indicators (IGIs). The IGIs support the implementation and monitoring of the OECD Recommendation on the Governance of Infrastructure. This paper also describes the key findings from the first set of IGIs, which cover three areas: long-term strategic vision for infrastructure; fiscal sustainability, affordability and value for money; and efficient and effective public procurement. It identifies the governance dimensions that are well developed across OECD countries and those that require improvements under each of the three areas.
    DOI: 10.1787/95c2cef2-en
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    Verringerung der Prekarität wissenschaftlicher Laufbahnen (2023)
    Paris : OECD Publishing
    Details
    Language: German
    Pages: 1 Online-Ressource (74 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Reducing the precarity of academic research careers
    Keywords: Wissenschaftler ; Wissenschaftlicher Nachwuchs ; Atypische Beschäftigung ; OECD-Staaten ; Science and Technology
    Abstract: Dieser Bericht befasst sich mit wissenschaftlichen Laufbahnen und nimmt dabei insbesondere das „Wissenschaftsprekariat“ in den Blick: Postdokto-rand*innen mit befristeten Verträgen, die keine Aussicht auf Festanstellung oder Weiterbeschäftigung haben. Es werden Maßnahmen und Praktiken aufgezeigt, um die Lebensqualität von Wissenschaftler*innen zu erhöhen, diversere, gerechtere und inklusivere Wissenschaftssysteme zu schaffen, die besten wissenschaftlichen Nachwuchskräfte anzuwerben und zu halten und damit letztlich die Qualität der Forschung zu verbessern. Der Bericht bietet einen konzeptuellen Rahmen und einen Überblick über die verfügbaren Daten und Informationen zu Politikmaßnahmen. Er stützt sich auf eine in OECD-Ländern durchgeführte Erhebung, bestehend aus Ländernotizen und Interviews mit Politikverantwortlichen, Mittelgeber*innen, Vertreter*innen von Forschungseinrichtungen sowie Wissenschaftler*innen. Der Bericht präsentiert Empfehlungen und eine Reihe von Politikoptionen für die Verbesserung der Arbeitsbedingungen und beruflichen Entwicklungsmöglichkeiten, eine stärkere Verknüpfung von Mittelvergabe und Personalpolitik, inklusivere Governance-Strukturen, die Förderung von Chancengleichheit und Diversität, ein besseres Personalmanagement, mehr intersektorale und internationale Mobilität sowie eine breitere Evidenzbasis zu wissenschaftlichen Laufbahnen.
    DOI: 10.1787/f8314967-de
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    The assessment of students’ creative and critical thinking skills in higher education across OECD countries : A review of policies and related practices (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (46 p.) , 21 x 28cm.
    Series Statement: OECD Education Working Papers no.293
    Keywords: Kreativität ; Qualifikation ; Studierende ; OECD-Staaten ; Education
    Abstract: Developed as one of the resources within the context of the OECD Centre for Educational Research and Innovation (CERI) project entitled “Fostering and assessing creativity and critical thinking skills in higher education”, this paper reviews existing policies and practices relating to the assessment of students’ creativity and critical thinking skills in higher education across OECD countries. Creativity and critical thinking are largely emphasised in policy orientations and qualification standards governing higher education in many countries. In contrast, these skills are sparsely integrated into the dimensions of centralised assessments administered at the level of systems. At the local level, because of the large degrees of institutional autonomy and academic freedom, there is little indication that policy orientations translate into actual transformation of assessment practices developed and implemented by faculty members. Based on this analysis, the paper provides recommendations for policy and decision makers in systems and institutions to further support the development and implementation of assessment strategies to measure and foster students’ creativity and critical thinking in higher education.
    DOI: 10.1787/35dbd439-en
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  • 79
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    International Standards for Automatic Exchange of Information in Tax Matters : Crypto-Asset Reporting Framework and 2023 update to the Common Reporting Standard (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264893955
    Language: English
    Pages: 1 Online-Ressource (131 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Normes internationales d'échange automatique de renseignements en matière fiscale : Cadre de déclaration des Crypto-actifs et mise à jour 2023 de la Norme commune de déclaration
    Keywords: Finanzverwaltung ; Internationale Zusammenarbeit ; Standardisierung ; Steuer ; OECD-Staaten ; Taxation
    Abstract: Since the approval of the Standard for Automatic Exchange of Financial Account Information in Tax Matters in 2014, it has been implemented by jurisdictions and financial institutions across the globe. Taking into account the experience gained and the growing digitalisation of financial markets, a comprehensive review of the Standard was undertaken. As a result, this publication includes the Crypto-Asset Reporting Framework (CARF) and amendments to the Common Reporting Standard (CRS), along with associated Commentaries and exchange of information frameworks, as approved by the Committee on Fiscal Affairs, which now collectively represent the International Standards for Automatic Exchange of Information in Tax Matters. The CARF provides for the automatic exchange of tax relevant-information on crypto-assets and was developed to address the rapid growth of the crypto-asset market and to ensure that recent gains in global tax transparency are not gradually eroded. The CRS was amended to bring certain electronic money products and central bank digital currencies in scope. Changes have also been made to ensure that indirect investments in crypto-assets through derivatives and investment vehicles are now covered by the CRS. In addition, amendments have been made to strengthen the due diligence and reporting requirements and to provide a carve-out for genuine non-profit organisations. This publication also includes the OECD Recommendation on the International Standards for Automatic Exchange of Information in Tax Matters, which covers both the CARF and amended CRS.
    DOI: 10.1787/896d79d1-en
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    Global Perspectives on Triangular Co-operation (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264419957 , 9789264741379 , 9789264650299
    Language: English
    Pages: 1 Online-Ressource (84 p.) , 21 x 28cm.
    Keywords: Islamic Development Bank ; Internationale Zusammenarbeit ; Internationale Wirtschaftsbeziehungen ; OECD-Staaten ; Islamische Staaten ; Development
    Abstract: The world is marked by multiple crises and challenges that transcend borders and require not only local but global solutions. Only by working together and bridging divides and differences can countries address these challenges and drive a sustainable development future for all. This report by the OECD and the Islamic Development Bank demonstrates triangular co-operation's relevance for delivering progress on sustainable development. In particular, it stresses its innovative approach to diplomacy, and its ability to bring together different stakeholders from across the global south and north in trusting partnerships that leverage the expertise, knowledge and resources of all partners. The report also examines the current global trends in the use of triangular co-operation, explores how to strengthen national ecosystems to support its effective delivery, and highlights how triangular co-operation can contribute to addressing climate change and biodiversity loss, with a specific focus on small island developing states.
    DOI: 10.1787/29e2cbc0-en
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  • 81
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    Breaking the Cycle of Gender-based Violence : Translating Evidence into Action for Victim/Survivor-centred Governance (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264704350 , 9789264381506 , 9789264555617
    Language: English
    Pages: 1 Online-Ressource (152 p.) , 21 x 28cm.
    Keywords: Gewalt ; Häusliche Gewalt ; Frauen ; Prävention ; Kriminalitätsbekämpfung ; OECD-Staaten ; Governance
    Abstract: An alarming number of women and girls become victims/survivors of gender-based violence (GBV) at least once during their lifetime. While GBV has garnered more attention from policymakers in recent years, and has become a top gender-equality priority for OECD countries, significant challenges remain in all countries. This report promotes a comprehensive approach to breaking the cycle of GBV by combining insights from recent OECD work with robust evidence from surveys and questionnaires conducted in OECD Member countries. It offers recommendations for a comprehensive OECD GBV Governance Framework encompassing laws and access to justice, transforming restrictive gender norms, and integrating service delivery to prevent, address and - ultimately - end this violation of human rights.
    DOI: 10.1787/b133e75c-en
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  • 82
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    Spotlight on Vocational Education and Training : Findings from Education at a Glance 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264582569 , 9789264921313 , 9789264954472
    Language: English
    Pages: 1 Online-Ressource (30 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Coup de projecteur sur l'éducation et la formation professionnelles : Conclusions de Regards sur l'éducation 2023
    Keywords: Berufsbildung ; OECD-Staaten ; Education
    Abstract: This Spotlight presents data and analysis on vocational education and training (VET) from Education at a Glance 2023. VET is a key component of most education systems in OECD countries. About one in three 25-34 year-olds have a vocational qualification as their highest level achieved, whether at upper secondary, post-secondary non-tertiary or short-cycle tertiary level. The first part of the Spotlight focuses on upper secondary programmes, analysing their components and outlining the main challenges to countries aiming to improve their quality, while promoting equity and ensuring better labour-market opportunities for their graduates. The second part focuses on progression pathways open to VET graduates and higher-level vocational programmes. Taken together, the two parts of this spotlight demonstrate the huge diversity of OECD country VET programmes.
    DOI: 10.1787/acff263d-en
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  • 83
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    Embracing a One Health Framework to Fight Antimicrobial Resistance (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264873568 , 9789264347915 , 9789264941090
    Language: English
    Pages: 1 Online-Ressource (382 p.) , 21 x 28cm.
    Series Statement: OECD Health Policy Studies
    Keywords: Antibiotika ; Gesundheitsrisiko ; Gesundheitsvorsorge ; Gesundheitskosten ; OECD-Staaten ; EU-Staaten ; EWR-Staaten ; Social Issues/Migration/Health
    Abstract: Antimicrobial resistance (AMR) – the ability of microbes to resist antimicrobials – remains an alarming global health threat. This is despite the efforts made by OECD and EU/EEA countries to curtail it. Unless additional effective interventions are scaled up quickly, AMR rates are forecasted to increase in the next three decades across OECD and EU/EEA countries, with costs exceeding the healthcare expenditure on the COVID-19 pandemic. Using microsimulation and machine-learning techniques, this report analyses critical policy levers to inform the next generation of AMR initiatives. It shows that tackling the detrimental health and economic impact of AMR requires embracing a One Health framework – a collaborative, trans-disciplinary and multi-sectoral approach that promotes close co-operation and collaboration across human health, animal health, agrifood systems and the environment. This report identifies 11 One Health "best buys" that, if implemented systematically, would improve population health, reduce health expenditure and generate positive returns for the economy.
    DOI: 10.1787/ce44c755-en
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  • 84
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    The state of implementation of the OECD AI Principles four years on (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (82 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.3
    Keywords: Künstliche Intelligenz ; Regulierung ; OECD-Staaten ; Social Issues/Migration/Health ; Science and Technology ; Governance
    Abstract: In 2019, the OECD Council adopted the Recommendation on Artificial Intelligence (the "OECD AI Principles"). These include five values-based principles and five recommendations for OECD countries and adhering partner economies to promote responsible and trustworthy AI policies. This report takes stock of initiatives launched by countries worldwide to implement the OECD AI Principles which were reported to the OECD.AI Policy Observatory as of May 2023. It provides an overview of national AI strategies, including their oversight and monitoring bodies, expert advisory groups, as well as their monitoring and evaluation frameworks. It also discusses the various regulatory approaches that countries are adopting to ensure AI trustworthiness, such as ethics frameworks, AI-specific regulations, and regulatory sandboxes. Additionally, the report offers policy examples for each of the ten OECD AI Principles to facilitate cross-learning among policymakers.
    DOI: 10.1787/835641c9-en
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  • 85
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    Endocrine Disrupting Chemicals in Freshwater : Monitoring and Regulating Water Quality (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264933859 , 9789264581746 , 9789264348288
    Language: English
    Pages: 1 Online-Ressource (147 p.) , 21 x 28cm.
    Series Statement: OECD Studies on Water
    Keywords: Gewässerbelastung ; Gewässerschutz ; Chemieindustrie ; Regulierung ; Wasserversorgung ; OECD-Staaten ; Environment
    Abstract: Endocrine disrupting chemicals (EDCs) are contaminants of emerging environmental and health concern that have been detected in freshwater, wastewater and drinking water. They interfere with the endocrine system in humans and wildlife, and produce adverse effects such as developmental, reproductive, neurological and immune effects. Their presence in water raises concerns for the integrity of ecosystems and biodiversity. Addressing the challenges of EDCs in water is particularly complex due to their ability to trigger adverse effects at very low concentrations, their potency in mixtures with other chemicals, and the vast range of sources and entryways of this group of chemicals into the environment. This report presents new water quality monitoring methods, such as bioassays and non-targeted analysis, that are well equipped to capture the impacts of EDCs in water. These new methods supplement the traditional substance-by-substance chemical analysis of water quality. The report also outlines policy instruments to manage the chemicals' lifecycle from source to end-of-pipe. It proposes tools and regulations that respond to the negative effects of endocrine disruption, even if the culprit chemical is still unknown. The analysis draws on case studies from OECD countries to provide practical examples and concrete policy actions.
    DOI: 10.1787/5696d960-en
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  • 86
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    Gender Budgeting in OECD Countries 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264875715 , 9789264648876 , 9789264939493
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Keywords: Gleichstellungspolitik ; Gleichberechtigung ; Finanzpolitik ; Öffentlicher Haushalt ; OECD-Staaten ; Social Issues/Migration/Health ; Governance
    Abstract: This report provides an overview of gender budgeting practices across OECD countries, based on the 2022 OECD Survey on Gender Budgeting as well as trends from surveys conducted in 2016 and 2018. It takes stock of countries' progress in developing an effective and sustainable gender budgeting approach and discusses challenges and plans for the further development of gender budgeting. Country case studies highlight gender budgeting in practice. The report also presents the 2022 OECD Gender Budgeting Index, which compares the implementation of gender budgeting across five key areas: 1) institutional and strategic arrangements; 2) methods and tools; 3) enabling environment; 4) accountability and transparency; and 5) impact.
    DOI: 10.1787/647d546b-en
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  • 87
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    Main Findings from the 2022 OECD Risks that Matter Survey (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264765085 , 9789264918832 , 9789264808416
    Language: English
    Pages: 1 Online-Ressource (69 p.) , 21 x 28cm.
    Keywords: Verbraucherpreisindex ; Soziale Sicherheit ; Risiko ; OECD-Staaten ; Social Issues/Migration/Health ; Finance and Investment
    Abstract: Prices of essentials like energy and food have increased dramatically in OECD countries, adding uncertainty to household finances despite a persistently strong labour market post COVID-19. The latest edition of the OECD Risks that Matter (RTM) survey confirms that costs of living are at the top of people's minds even in the world's wealthiest countries: around nine in ten respondents, on average, report feeling concerned about inflation. Drawing on a representative sample of 27 000 respondents across 27 OECD countries, RTM illustrates respondents' perceived economic risks, levels of satisfaction with current social policies, and preferences for future government action on social protection. People are calling on governments to help with the cost-of-living crisis, to spend more on health post COVID-19, and to reinforce support for older people, including in long-term care. Based on a comprehensive cross-national survey of perceptions of social protection, this report offers lessons for the functioning of social programmes as countries emerge from COVID-19, manage the cost-of-living crisis, and plan for future challenges.
    DOI: 10.1787/70aea928-en
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  • 88
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    Building Future-Ready Vocational Education and Training Systems (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264385566 , 9789264904002 , 9789264835023
    Language: English
    Pages: 1 Online-Ressource (192 p.) , 21 x 28cm.
    Series Statement: OECD Reviews of Vocational Education and Training
    Keywords: Berufsbildung ; Berufsbildungspolitik ; OECD-Staaten ; Education ; Employment
    Abstract: A changing world of work brings the importance of Vocational Education and Training (VET) to the forefront, as it has the ability to develop the skills that are needed in today's labour markets and societies. At the same time, structural changes highlight the need to re-engineer certain parts of VET systems in some countries to make them more resilient and ensure they can make the most of the opportunities ongoing changes present. This report zooms in on four key dimensions of future-ready VET systems: i) responsiveness to changing skill needs; ii) the flexibility to make VET work for all; iii) the ability to support transitions into a changing labour market and further learning; iv) the potential of digital technology to innovate VET design and delivery. For each of these dimensions, the report presents a set of key questions that policymakers and other VET stakeholders should consider when re-engineering VET to make it more future-ready, as well as insights from data and international examples of policies and practices.
    DOI: 10.1787/28551a79-en
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  • 89
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    Subsidies to the steel industry : Insights from the OECD data collection (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (58 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.147
    Keywords: Stahlindustrie ; Subvention ; OECD-Staaten ; Welt ; Science and Technology ; Economics ; Trade ; Industry and Services
    Abstract: This report analyses subsidies provided to steel producers by examining firm-level data from the Organisation for Economic Co-operation and Development (OECD) and conducting desk research. It reveals that subsidy trends persist even in the face of existing overcapacity. Between 2008 and 2020, steel companies in partner economies obtained an average of 10.7 times more subsidies per crude steel production capacity unit than their counterparts in OECD countries. These subsidies took the form of cash grants, cash awards, and cost reimbursements. The report also finds that the national context significantly influences a jurisdiction's inclination to support its steel sector and the transparency of such subsidies. Some jurisdictions have prioritised the growth of their domestic steel industry by establishing firm goals for crude steel production, export, or concentration. Meanwhile, others have engaged in international collaboration to address global challenges related to the decarbonisation of the steel industry.
    DOI: 10.1787/06e7c89b-en
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  • 90
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    Gender, Education and Skills : The Persistence of Gender Gaps in Education and Skills (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264403338 , 9789264621619 , 9789264670921
    Language: English
    Pages: 1 Online-Ressource (56 p.) , 21 x 28cm.
    Series Statement: OECD Skills Studies
    Keywords: Bildungsniveau ; Bildungspolitik ; Qualifikation ; Geschlecht ; Geschlechterdiskriminierung ; OECD-Staaten ; Education ; Social Issues/Migration/Health
    Abstract: The 2023 Gender, Education and Skills Report on the persistence of gender gaps in education and skills presents fresh insights on progress towards gender equality in education. The report tries to understand why teen boys are more likely than girls, on average, to fail to attain a baseline level of proficiency in reading, mathematics and science, and why high-performing girls do not continue investing in developing skills in areas such as mathematics and science, when compared to high-performing boys. The report also describes that, despite overall gender gaps in mathematics and science being quite small, young women continue to be under-represented in STEM-related fields after leaving school. These career choices are also reflected in gender disparities in the labour market: tertiary-educated women earn 76% of the earnings of their male peers. This could be possible because men are more likely than women to pursue studies in fields associated with higher earnings, such as engineering, manufacturing and construction, and ICTs, while women still choose fields associated with lower earnings, including education, welfare, and arts and humanities.
    DOI: 10.1787/34680dd5-en
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  • 91
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    Quantifying industrial strategies across nine OECD countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (52 p.) , 21 x 28cm.
    Series Statement: OECD Science, Technology and Industry Policy Papers no.150
    Keywords: Industriepolitik ; OECD-Staaten ; Science and Technology ; Economics ; Industry and Services
    Abstract: Industrial policy has resurfaced prominently in academic and policy discussions in the wake of major shocks and long-term trends. However, quantifying industrial strategies across countries remains difficult. The ‘Quantifying Industrial Strategies’ (QuIS) project measures industrial policy expenditures by gathering and harmonising publicly available data, based on a new methodology. This report summarises the composition of industrial strategies in the first nine participating countries in terms of expenditures, priorities, and policy instruments for the period 2019-21. The report finds that industrial policies are sizeable, with 1.5% of GDP in grants and tax expenditures, and with an important heterogeneity across countries in terms of strategic priorities; industrial strategies mainly rely on sectoral instruments, representing on average 29% of grants and tax expenditures; and green instruments are important and rose significantly in six out of nine countries between 2019 and 2021.
    DOI: 10.1787/5f2dcc8e-en
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  • 92
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    Beyond Applause? Improving Working Conditions in Long-Term Care (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264646094 , 9789264658349 , 9789264445581
    Language: English
    Pages: 1 Online-Ressource (202 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Au-delà des applaudissements ? Améliorer les conditions de travail dans le secteur des soins de longue durée (version abrégée)
    Keywords: Häusliche Pflege ; Arbeitsbedingungen ; Pflegeberufe ; Pflegefinanzierung ; Pflegeversicherung ; OECD-Staaten ; Employment ; Finance and Investment ; Social Issues/Migration/Health
    Abstract: This report presents an in-depth cross-country analysis of how long-term care workers fare along the different dimensions of job quality. In the initial stages of the COVID-19 pandemic, the applause for care workers was a clear expression of the strong recognition of their hard work and exposure to risks in their job. However, as the applause faded after the peak of the crisis, questions have re-emerged about how to improve the working conditions of long-term care workers in a sustainable way. Over the coming decades, the demand for these workers will increase substantially. Several countries are already facing shortages as the large baby-boom generation joins the older population. To go Beyond Applause, a comprehensive policy strategy is needed to tackle poor working conditions and insufficient social recognition of long-term care work, attract workers in the sector and avoid labour shortages reaching unacceptable levels. Such a strategy should cover several dimensions, with different priorities across countries depending on their specific context, including: direct interventions to raise wages and increase staff requirements; increasing public financing and fostering the leading role by governments; supporting collective bargaining and social dialogue; strengthening training; increasing use of new technologies; and, strengthening health prevention policies.
    DOI: 10.1787/27d33ab3-en
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  • 93
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    Public Employment and Management 2023 : Towards a More Flexible Public Service (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264733046 , 9789264489981 , 9789264377912
    Language: English
    Pages: 1 Online-Ressource (121 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Emploi et gestion publics 2023 : Vers une fonction publique plus flexible
    Keywords: Öffentlicher Dienst ; Personalmanagement ; Öffentlicher Sektor ; Nonprofit-Management ; OECD-Staaten ; Employment ; Governance
    Abstract: This is the second edition of a regular publication on public employment and management issues. This edition explores the theme of flexibility in the public service workforce through the angles of workforce mobility, learning and development, and flexible working arrangements. It presents comparative data and analysis as well as country-specific case studies to help governments design and embed greater flexibility. This report also features a synthesis of the OECD review of public service leadership and capability in the Brazilian Federal Public Service. Taken together, the insights of this edition can help guide and shape flexible work practices for a high-performing public service.
    DOI: 10.1787/5b378e11-en
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  • 94
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    Emerging trends in AI skill demand across 14 OECD countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (64 p.) , 21 x 28cm.
    Series Statement: OECD Artificial Intelligence Papers no.2
    Keywords: Künstliche Intelligenz ; Qualifikation ; Arbeitsnachfrage ; OECD-Staaten ; Education ; Employment ; Science and Technology ; Industry and Services
    Abstract: This report analyses the demand for positions that require skills needed to develop or work with AI systems across 14 OECD countries between 2019 and 2022. It finds that, despite rapid growth in the demand for AI skills, AI-related online vacancies comprised less than 1% of all job postings and were predominantly found in sectors such as ICT and Professional Services. Skills related to Machine Learning were the most sought after. The US-focused part of the study reveals a consistent demand for socio-emotional, foundational, and technical skills across all AI employers. However, leading firms – those who posted the most AI jobs – exhibited a higher demand for AI professionals combining technical expertise with leadership, innovation, and problem-solving skills, underscoring the importance of these competencies in the AI field.
    DOI: 10.1787/7c691b9a-en
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  • 95
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    Developing a set of indicators to monitor the performance of the pharmaceutical industry (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (75 p.) , 21 x 28cm.
    Series Statement: OECD Health Working Papers no.157
    Keywords: Pharmaindustrie ; Performance-Messung ; Transparenz ; Stakeholder ; OECD-Staaten ; Social Issues/Migration/Health
    Abstract: The 2018 OECD report Pharmaceutical Innovation and Access to Medicines noted that public debates about pharmaceutical policy are often marked by a lack of authoritative and commonly accepted information supporting the arguments of the stakeholders involved. A set of agreed indicators would facilitate better informed, more fact-based pharmaceutical policy debates to benefit all stakeholders, including the general public, policy makers, and the industry itself, and could help restore and strengthen trust among them. As part of its broader work agenda on "Increasing the transparency of pharmaceutical markets to inform policies", the OECD undertook a comprehensive analysis to evaluate the feasibility of establishing a set of core indicators. The selection of indicators was guided by the principle that health policy aims to improve population health, and that access to effective medicines produced by a viable industry is essential to achieving that objective. To help policy makers understand how financial resources in the pharmaceutical industry contribute to the research and development of effective products in areas of need, indicators should cover three domains: inputs, including financial flows into the industry; activity, including financial performance and R&D expenditure and activity; and outputs, capturing product outflows and benefit to health systems. This paper presents the key findings on the feasibility of populating indicators to address the input and activity domains within this framework.
    DOI: 10.1787/3b5ca61c-en
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  • 96
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    Mapping institutional arrangements for infrastructure governance in OECD countries (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (57 p.) , 21 x 28cm.
    Series Statement: OECD Working Papers on Public Governance no.62
    Keywords: Infrastrukturpolitik ; Infrastrukturinvestition ; OECD-Staaten ; Governance
    Abstract: Multiple institutions are responsible for and contribute to ensuring that infrastructure investments meet policy objectives. The responsibilities of these institutions have evolved over time and vary from country to country, depending on tradition, constitutional arrangements, and government capacities. While they are often complementary, sometimes these responsibilities overlap, creating an additional level of complexity. Understanding the impact of the institutions involved with infrastructure will allow policymakers to make informed decisions. This paper explores both the 'why' and the 'what' of institutional arrangements. It provides a snapshot of the various institutions involved in the planning, financing, and delivery of infrastructure across OECD Member countries and identifies three broad types of institutional arrangements. The paper contributes to a better understanding of current trends in institutional change, the strengths and challenges of these institutional arrangements, and the potential for sharing experience and expertise among institutions and countries.
    DOI: 10.1787/31825d0d-en
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  • 97
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    G20/OECD Principles of Corporate Governance 2023 (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264346581 , 9789264644953 , 9789264761827
    Language: English
    Pages: 1 Online-Ressource (53 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Principes de gouvernance d'entreprise du G20 et de l'OCDE 2023
    Keywords: Corporate Governance ; Regulierung ; G20-Staaten ; OECD-Staaten ; Governance
    Abstract: The G20/OECD Principles of Corporate Governance help policy makers evaluate and improve the legal, regulatory and institutional framework for corporate governance. They identify the key building blocks for a sound corporate governance framework and offer practical guidance for implementation at the national level. The Principles also provide guidance for stock exchanges, investors, corporations and others that have a role in developing good corporate governance.
    DOI: 10.1787/ed750b30-en
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  • 98
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    Driving Policy Coherence for Sustainable Development : Accelerating Progress on the SDGs (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264740587 , 9789264388079 , 9789264504295
    Language: English
    Pages: 1 Online-Ressource (86 p.) , 21 x 28cm.
    Keywords: Sustainable Development Goals ; Entwicklungspolitik ; Nachhaltige Entwicklung ; Entwicklungsplanung ; Meeresschutz ; Maritime Wirtschaft ; Meeresnutzung ; Meerespolitik ; OECD-Staaten ; Governance
    Abstract: This report highlights countries' practices in implementing the OECD Council Recommendation on Policy Coherence for Sustainable Development (PCSD). It illustrates how governments can use institutional mechanisms for PCSD to address complex international problems together – including implementing the 2030 Agenda – and explores how policy coherence principles can be applied to promote whole-of-government approaches to policymaking. The report also applies a PCSD lens to the ocean – one of Earth's largest global public commons and an obvious cross-border policy challenge. A growing number of countries are developing ocean economy strategies to connect sectoral policy silos, manage ocean resources and regulate ocean activities in a way that supports sustainable development that leaves no one behind.
    DOI: 10.1787/a6cb4aa1-en
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  • 99
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    Tax Challenges Arising from the Digitalisation of the Economy – Subject to Tax Rule (Pillar Two) : Inclusive Framework on BEPS (2023)
    Paris : OECD Publishing
    Details
    ISBN: 9789264642393
    Language: English
    Pages: 1 Online-Ressource (72 p.) , 21 x 28cm.
    Series Statement: OECD/G20 Base Erosion and Profit Shifting Project
    Parallel Title: Parallele Sprachausgabe Les défis fiscaux soulevés par la numérisation de l'économie – Règle d'assujettissement à l'impôt (Pilier Deux) : Cadre inclusif sur le BEPS
    Keywords: Digitalisierung ; Globalisierung ; Gewinnverlagerung ; Internationales Steuerrecht ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan – the Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy – to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global anti-Base Erosion Rules and the Subject to Tax Rule (STTR) are key components of Pillar Two of this plan and ensure multinational enterprises pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the STTR is a treaty-based rule that protects the right of developing Inclusive Framework members to tax certain intra-group payments, where these are subject to a nominal corporate income tax that is below the minimum rate. This report contains the model treaty provision to give effect to the STTR, together with an accompanying commentary explaining the purpose and operation of the STTR.
    DOI: 10.1787/9afd6856-en
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  • 100
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    Online Resource
    Enhancing International Tax Transparency on Real Estate : OECD Report to G20 Finance Ministers and Central Bank Governors (2023)
    Paris : OECD Publishing
    Details
    Language: English
    Pages: 1 Online-Ressource (25 p.) , 21 x 28cm.
    Parallel Title: Parallele Sprachausgabe Renforcer la transparence fiscale internationale dans le secteur de l'immobilier : Rapport de l'OCDE à l'intention des Ministres des Finances et des Gouverneurs de Banque Centrale du G20
    Keywords: Grundeigentum ; Immobilien ; Auslandsinvestition ; Fiskalische Transparenz ; Steuer ; OECD-Staaten ; G20-Staaten ; Taxation
    Abstract: Following a request from the Indian G20 Presidency, this report examines the current state of tax transparency concerning foreign-owned real estate. It also explores how recent advancements in other tax transparency frameworks, such as the OECD/G20 Common Reporting Standard, and broader policy developments, such as the Financial Action Task Force's work on beneficial ownership, could inform possible improvements to tax transparency in the area of real estate on a voluntary basis. The report is set out in three main sections. The first addresses the potential tax compliance risks in the area of foreign real estate holdings and highlights the benefits of enhanced tax transparency in this area. The second outlines the key domestic and international features required for a successful tax transparency framework. The final section identifies potential short-term and structural improvements to the existing architecture.
    DOI: 10.1787/37292361-en
    URL: lizenzpflichtig
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