This report has been prepared by the Forum on Tax Administration’s Advanced Analytics Programme. The work was initiated by the FTA Bureau following the biennial conference on Advanced Analytics hosted by the Irish Revenue Commissioners in March 2015. That workshop identified member country interest in undertaking work to identify member experience in analytics delivery and share information on both the technologies and tools they were using.
Data are provided for all OECD member countries (including area totals), and for Brazil, China, India, Indonesia, the Russian Federation and South Africa. For each indicator, there is a two-page spread: a text page includes a short introduction followed by a detailed definition of the indicator, comments on comparability of the data, an assessment of long-term trends related to the indicator and a list of references for further information on the indicator; the second page contains a table and a graph providing, at a glance, the key message conveyed by the data. Each indicator includes "StatLinks" which allow readers to download the corresponding data.
OECD Countries covered include Australia, Austria, Belgium, Canada, Chile,Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Israel, Italy, Japan, Korea, Luxembourg, Mexico, Netherlands, New Zealand, Poland, Portugal, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey, the United Kingdom, and the United States. Non-OECD countries covered include Brazil, China, India, Indonesia, Russia, and South Africa.
Topics covered include population and migration; production and productivity; household income, wealth and debt; globalisation, trade and foreign direct investment (FDI); prices, interest rates and exchange rates; energy and transportation; labour, employment and unemployment; science and technology including research and development (R&D) and the Information and Communications Technology (ICT) sector; environment including natural resoures, water,and air and climate; education resources and outcomes; government expenditures, debt, revenues, taxes, agricultural support and foreign aid; and health status, risk and resources.
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The OECD has developed the Stylised Agri-environmental Policy Impact Model (SAPIM), which can be adapted and applied by researchers and policy makers to better understand the impact of policies on the agri-environment conditions in their countries.
This report applies the model to representative farms in Finland, Japan, Switzerland and the United States. These countries include a wide range of objectives, policy measures and agri-environmental conditions. The results highlight that when positive or negative environmental externalities are not taken into account by farmers then the production choices by farmers will reflect private costs and benefits. Policies can potentially raise social welfare by taking account of those externalities.
This report notes that, overall, the diversity of conditions across sectors and countries makes it difficult to generalise the impact of agri-environmental policies beyond the situations that are modeled. Nevertheless, some wider policy messages emerge. Drawing on the four case studies examined, this report recommends that; polluting activites that are not regulated should be included in policy design; the existing overall policy environment needs to be taken into account in evaluating agri-environmental policies; and environmental co-benefits and trade-offs need to be recognised.
Green growth policies can stimulate economic growth while preventing environmental degradation, biodiversity loss and unsustainable natural resource use. The results from this publication contribute to the Green Growth Strategy being developed by the OECD as a practical policy package for governments to harness the potential of greener growth.
This book contributes to evidence-based policy making by exploring multiple dimensions of the obesity problem. It examines the scale and characteristics of the epidemic, the respective roles and influence of market forces and governments, and the impact of interventions. It outlines an economic approach to the prevention of chronic diseases that provides novel insights relative to a more traditional public health approach.
The analysis was undertaken by the OECD, partly in collaboration with the World Health Organization. The main chapters are complemented by special contributions from health and obesity experts, including Marc Suhrcke, Tim Lobstein, Donald Kenkel and Francesco Branca.
“a valuable set of results and suggestions about the best preventive interventions to reduce the burden of obesity.” – Julio Frenk, Dean, Harvard School of Public Health
“The positive message of this book is that the obesity epidemic can be successfully addressed.” – Ala Alwan, Assistant Director-General, World Health Organization
“innovative and well-researched” – Martin McKee, Professor, London School of Hygiene & Tropical Medicine
"A timely, valuable volume on a critical issue. Highly recommended."-Choice, July 2011
Identifying and assessing animal disease risks, as well as understanding their financial implications, are central to decisions made by farmers. The report examines the economic drivers of farmer decisions and government economic instruments, such as compensation related to livestock epidemics. It further discusses a spectrum of psychological and social drivers of farmer behaviour and emphasises the importance of government's more extensive role in the areas of information, communication and education related to disease management. Finally, farmer collective action in various areas of disease management is considered, such as capacity building, risk insurance, surveillance, and responses to disease outbreaks. The case studies of livestock disease management in Australia, Chile and Korea complement this analysis.
In light of all of the changes in the broader global context, this updated review of the guidelines looks at some of the new design and implementation challenges and opportunities of EPR policies, takes into account recent efforts undertaken by governments to better assess the cost and environmental effectiveness of EPR and its overall impact on the market, and addresses some of the specific issues in emerging market economies.
This book collects the work carried out within this workstream, including policy guidance to help policy makers address women's and girls' needs for financial education, and a comprehensive analysis of the current status of knowledge on gender differences in financial literacy and policy responses in terms of financial education for women and girls.
This report provides an international comparative analysis and policy advice to countries on how evaluation and assessment arrangements can be embedded within a consistent framework to improve the quality, equity and efficiency of school education. It builds upon a major 3-year review of evaluation and assessment policies in 28 countries, the OECD Review on Evaluation and Assessment Frameworks for Improving School Outcomes. As well as analysing strengths and weaknesses of different approaches, the report provides recommendations for improvement including how results should be incorporated into policy and practice.
This report makes the case for a stronger deployment of renewables in the Middle East and North Africa and identifies the appropriate support policies required to stimulate the necessary private investment. An assessment of existing policy frameworks in the region and examples from OECD good practice are used as pointers to help guide policy makers in their choices.
The analysis contained in this report suggests that support policies targeting the life cycle of renewable energy projects such as feed-in tariffs and power purchase agreements are more effective and less distortive than policies subsidising the initial investment, such as cost reductions. The optimal incentive scheme provides investors with stability through a guaranteed but declining minimum return while imposing enough market risk to foster technological progress.
A project of this magnitude requires tailored strategic frameworks and actions in several policy areas. Building on international experience, this report provides a comprehensive assessment, and analysis and recommendations in four key dimensions contributing to the effective delivery of large infrastructure projects: governance, procurement, integrity and communication.
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.
The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.
The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.
All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
The OECD Innovation Strategy provides a set of principles to spur innovation in people, firms and government. It takes an in-depth look at the scope of innovation and how it is changing, as well as where and how it is occurring, based on updated research and data.
The successful implementation of these reforms will require a more efficient public administration to promote the priority projects, stimulate more changes and ensure the operationalisation of actions. This report also provides a dashboard that tracks progress and provides the basis for the evaluation of changes leading to emergence in 2020.
'Blended finance will contribute to faster economic growth, but to achieve this it is vital to get donors into alignment.'
Martin Wolf, Chief Economics Commentator, Financial Times
'Official development assistance continues to be a key way to finance efforts aimed at eradicating extreme poverty. However, the challenge is more than governments alone can manage. We must all think, work, finance and deliver development differently to mobilize private-sector resources and expertise to help the world’s poorest and most vulnerable people. Canada continues to promote innovative approaches to finance development and achieve sustainable growth for everyone.'
The Honourable Marie-Claude Bibeau, Canada's Minister of International Development and La Francophonie.
Emerging Field of Synthetic Biology” was held in July 2009 in Washington, DC
under the auspices of the United States National Academies, the Organisation
for Economic Co-operation and Development and the Royal Society.
This study shows that success requires not some silver bullet, but a range of complementary factors that support the innovation-intensive growth exemplified by new information and communication technologies such as the Internet and Internet applications like electronic commerce. Supportive policies include those favourable to innovative start-ups and to financial systems able to support them, those that facilitate the reorganisation required to reap the full benefits of ICT, regulatory and institutional frameworks that facilitate links between science and industry, and efforts to train and obtain the necessary human capital, as well as public support for basic scientific research. While this study is far from exhaustive, it represents an important step in understanding the conditions under which economies flourish.
To aid this adaptation key areas of the handbook have been highlighted for “Country Specific Insertions”. While the aim of this handbook is to raise the awareness of tax examiners and tax auditors about the possible implications of transactions or activities related to money laundering and tax crimes, the handbook is not meant to replace domestic policies and procedures.
The document looks at the state of science and technology in the OECD across four broad dimensions:
• Section A: Innovation and R&D.
• Section B: Human Resources in Science and Technology (HRST).
• Section C: Patents.
• Section D: Other areas (ICT, globalisation, industrial structure).
This report offers policy insights and stimulates new research to complement and further develop the recent OECD Teaching and Learning International Survey (TALIS) and the upcoming PISA 2012 assessment, which will again focus on mathematics. In addition, this report may be of interest to teachers, educators and officials within national and local educational authorities responsible for the professional development of teachers or for programme development, as well as members of school boards and parent advisory bodies.
Investment for Development provides a record of the OECD Investment Committee's co-operation programmes with non-member economies and their results. These extensive co-operation activities are organised around three dimensions: global events, regional initiatives and dialogue with individual countries. This report documents how these initiatives help to strengthen implementation capacities and best practices among non-members, drawing on the broad applicability of the principles and expertise the OECD has developed in the area of international investment, including the positive contribution of responsible international business.
Host countries are not alone in advancing this agenda. Home countries have a key role to play too. One example is the role of official development assistance in mobilising private investment. Investment for Development includes a report that identifies policy lessons and the analytical evidence that underpins them.
This test method can only be applied to pure substances, non-reactive with triglyceride, which are stable at 50°C for at least 24 hours and which also are not appreciably volatile under the same conditions. The substance is dissolved in a liquid "standard fat" by stirring, and the saturation mass fraction of the substance is achieved by continued addition until a constant value for the mass fraction dependent variable is achieved as determined by a suitable analytical method.The methods use eight samples; each should be twice the quantity necessary for saturation as determined in the preliminary test. After adding a weighed amount of approximately 25 g of liquified and mixed standard fat, four flasks are stirred at 30°C (group I) and the other four at approximately 50°C (group II), each for at least one hour. All the flasks are stirred at 37°C, for liquids during 3 hours for two flasks of each group and for at least 24 hours for the last two flasks. At the end a sample is taken, weighed and the mass fraction is determined with different methods (photometric methods, gas chromatography, and extraction).
The report provides a framework for policy discussions around financing water resources management that are taking place at local, basin, national, or transboundary levels. The report goes beyond the traditional focus on financing water supply and sanitation to examine the full range of water management tasks that governments have to fulfill; when appropriate, a distinction is made on distinctive water issues.
The report identifies four principles (Polluter Pays, Beneficiary Pays, Equity, Policy Coherence), which have to be combined. In addition, it identifies five empirical issues, which have to be addressed on a case-by-case basis. Finally, it sketches a staged approach that governments might wish to consider, to assess the financial status of their water policies and to design robust financial strategies for water management. Case studies provide illustrations of selected instruments and how they can be used to finance water resources management.
Overall, the review shows that the Internet economy has now reached a point where it has become a new source of growth, with the potential to boost the whole economy, to foster innovation, competitiveness and user participation, and to contribute effectively to the prosperity of society as a whole.
Please note that this title is only available on line, in pdf format.
This report provides an overview of the economic impact of ICT on economic performance, and the ways through which it can be measured. Using available OECD data, the first part of the book examines the available measures of ICT diffusion, the role and impact of ICT investment and the role of ICT-using and ICT-producing sectors in overall economic performance. The second part of the book offers nine studies for OECD countries, based on detailed firm-level data and prepared by researchers and statisticians from a wide range of OECD countries. These studies use a variety of methods and provide detailed insights on the effects of ICT in individual countries.
This book assembles information on the space economy from a wide range of official and non-official sources. Together these paint a richly detailed picture of the space industry, its downstream services activities, and its wider economic and social impacts. Who are the main space-faring nations? How large are revenues and how much employment is there in the sector? How much R&D goes on, and where? What is the value of spin-offs from space spending? Answers to these and other questions are provided in this second OECD statistical overview of the emerging space economy.
A dynamic link (StatLink) is provided for graphs, which directs the user to a web page where the corresponding data are available in Excel® format.
PISA Computer-Based Assessment of Student Skills in Science describes how the 2006 survey was administered, presents 15-year-olds’ achievement scores in science and explains the impact of information communication technologies on both males’ and females’ science skills. While males outperformed females on the computer-based test in all three countries, females in Iceland and males in Denmark performed better than their counterparts on the paper-and-pencil test. The evidence shows that, overall, males are more confident and use computers more frequently. While females tend to use the Internet more for social networking activities, males tend to browse the Internet, play games and download software.
Readers will also learn how students reacted to the electronic questionnaire and how it compared with pencil-and-paper tests. In general, there were no group differences across test methods buts students enjoyed the computer-based test more than the paper-and-pencil test.
The report offers a comprehensive overview of the rapidly changing phenomenon of Open Educational Resources and the challenges it poses for higher education. It examines reasons for individuals and institutions to share resources for free, and looks at copyright issues, sustainability and business models as well as policy implications. It will be of particular interest to those involved in e-learning or strategic decision making within higher education, to researchers and to students of new technologies.
The DAC Guidelines on Strategies for Sustainable Development aim to provide guidance for development co-operation agencies in their efforts to assist developing countries towards sustainable development. They should also be of value to policy-makers, planners and development practitioners, as well as to academics, students and development analysts in all countries.
Why do schools collapse even during moderate earthquakes? Experts agree that many collapse due to avoidable errors in design and construction. Often, the needed technology is not applied and laws and regulations are not sufficiently enforced. Application of existing knowledge can significantly lower the seismic risk of schools and help prevent further injury and death of school occupants during earthquakes. Moreover, this can be accomplished at reasonable cost and within a reasonable period.
Keeping Schools Safe in Earthquakes presents expert knowledge, opinions and experiences, and provides valuable insight into the scope of problems involved in protecting schools and their occupants. Its recommendations are a call to action to all governments in OECD and partner countries to help facilitate their implementation.
The report has been developed as part of a water policy dialogue conducted by the OECD jointly with the Global Water Partnership-Mediterranean (GWP-Med) in the context of the project labelled by the Union for the Mediterranean (UfM) “Governance and Financing for the Mediterranean Water Sector”, with the support of the FEMIP Trust Fund of the European Investment Bank.
The OECD Programme for International Student Assessment (PISA) seeks to answer these questions through the most comprehensive and rigorous international assessment of student knowledge and skills. PISA 2012 Assessment and Analytical Framework presents the conceptual framework underlying the fifth cycle of PISA. Similar to the previous cycles, the 2012 assessment covers reading, mathematics and science, with the major focus on mathematical literacy. Two other domains are evaluated: problem solving and financial literacy. Students respond to a background questionnaire and, as an option, to an educational career questionnaire as well as another questionnaire about Information and Communication Technologies (ICTs). Additional supporting information is gathered from the school authorities through the school questionnaire and from the parents through a third optional questionnaire. Sixty-six countries and economies, including all 34 OECD member countries, are taking part in the PISA 2012 assessment.