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Reports


  • 20-November-2020

    English

    Production Transformation Policy Review of Shenzhen, China - A Journey of Continuous Learning

    Shenzhen is a stellar case of growth and economic transformation. Since its establishment as one of China’s first four Special Economic Zones in 1980, it has evolved at breakneck speed. Shenzhen transformed from a fishing village to a major world trade hub and is now home to global innovators in electronics. The Production Transformation Policy Review (PTPR) of Shenzhen, China reviews the city’s changing policy approaches, focusing on the shift from an assembly to a manufacturing centre and more recently to an innovation and start-up hub. Through a comprehensive assessment of Shenzhen’s experience, this review offers insights into the range of policies and strategies employed to stimulate industrial upgrading and learning in China. It provides lessons and actionable policy recommendations for the growth of cities and emerging economies in their catching-up journey. The PTPR of Shenzhen, China has been carried out in the framework of the OECD Initiative for Policy Dialogue on Global Value Chains, Production Transformation and Development and has benefitted from government-business dialogues and international peer learning (University of Seoul, Korea; University of Georgetown, USA and Digital India Foundation, India).
  • 13-October-2020

    English

    Ageing and Fiscal Challenges across Levels of Government

    Populations in OECD and emerging economies are ageing rapidly, which will have significant macroeconomic impacts, including on public expenditures and tax revenues. The rules and practices that govern fiscal relations among different levels of government, such as their responsibilities for taxation, spending and debt management, have a bearing on economic efficiency and ultimately growth. The consequences of population ageing at subnational government levels are especially intense. Many local governments are vulnerable to the ageing of their population from a fiscal perspective. The economic and fiscal consequences of an ageing population go beyond intergovernmental boundaries, and they require complex intergovernmental policy responses. This volume brings together cross-country studies of fiscal policy, demographics and spatial productivity, as well as country studies of Brazil, Canada, China and Germany.
  • 1-September-2020

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: People's Republic of China 2020 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This report contains the 2020 Peer Review Report on the Exchange of Information on Request of the People's Republic of China.
  • 23-July-2020

    English

    Revenue Statistics in Asian and Pacific Economies 2020

    Revenue Statistics in Asian and Pacific Economies is jointly produced by the Organisation for Economic Co-operation and Development (OECD)’s Centre for Tax Policy and Administration (CTP) and the OECD Development Centre (DEV) with the co-operation of the Asian Development Bank (ADB), the Pacific Island Tax Administrators Association (PITAA), and the Pacific Community (SPC) and the financial support from the governments of Ireland, Japan, Luxembourg, Norway, Sweden and the United Kingdom. This edition includes a special feature on the tax policy and administration responses to COVID-19 in Asian and Pacific Economies. It compiles comparable tax revenue statistics for Australia, Bhutan, People’s Republic of China, Cook Islands, Fiji, Indonesia, Japan, Kazakhstan, Korea, Malaysia, Mongolia, Nauru, New Zealand, Papua New Guinea, Philippines, Samoa, Singapore, Solomon Islands, Thailand, Tokelau and Vanuatu ; and comparable non-tax revenue statistics for Bhutan, the Cook Islands, Fiji, Kazakhstan, Mongolia, Nauru, Philippines, Papua New Guinea, Samoa, Thailand, Tokelau and Vanuatu. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well-established methodology, for OECD member countries. Extending the OECD methodology to Asian and Pacific economies enables comparisons about tax levels and tax structures on a consistent basis, both among Asian and Pacific economies and with OECD, Latin American and Caribbean and African averages.
  • 10-July-2020

    English

    China’s Emissions Trading Scheme - Designing efficient allowance allocation

    In 2017, the People’s Republic of China (hereafter, 'China') decided to implement a national emissions trading scheme (ETS) to limit and reduce CO2 emissions in a cost-effective manner. Set to start in 2020, the ETS will initially cover coal- and gas-fired power plants. It will allocate allowances (also known as permits), based on the plant’s generation output, with a different benchmark for each fuel and technology. China’s ETS, set to expand to seven other sectors, will be the world’s largest by far, covering one-seventh of global CO2 emissions from fossil-fuel combustion.
  • 14-April-2020

    English

    Synthesising good practices in fiscal federalism - Key recommendations from 15 years of country surveys

    The design of intergovernmental fiscal relations can help to ensure that tax and spending powers are assigned in a way to promote sustainable and inclusive economic growth. Decentralisation can enable sub-central governments to provide better public services for households and firms, while it can also make intergovernmental frameworks more complex, harming equity. The challenges of fiscal federalism are multi-faceted and involve difficult trade-offs. This synthesis paper consolidates much of the OECD’s work on fiscal federalism over the past 15 years, with a particular focus on OECD Economic Surveys. The paper identifies a range of good practices on the design of country policies and institutions related strengthening fiscal capacity delineating responsibilities across evels of government and improving intergovernmental co-ordination.
  • 13-March-2020

    English

    Policies, regulatory framework and enforcement for air quality management: The case of China

    Four decades of rapid economic expansion in China has generated enormous pressure on the environment, natural resources and public health. Alarming smog outbreaks during the 2010-13 period prompted the government to introduce a number of reforms to control air pollution, including a re-organisation of environmental institutions, improving the coordination and integrity of enforcement actions across levels of government, and the rolling out of a permit system for all stationary pollution sources. This paper reviews these recent developments, and discusses key remaining challenges. The paper complements two case studies on air quality policies in Korea and Japan, and a third case study on international regulatory cooperation on air quality in North America, Europe and North-East Asia.
  • 11-December-2019

    English

    Economic Outlook for Southeast Asia, China and India - Volume 2020 Issue 1

    The Economic Outlook for Southeast Asia, China and India is a bi-annual publication on regional economic growth, development and regional integration in Emerging Asia. It focuses on the economic conditions of Association of Southeast Asian Nations (ASEAN) member countries: Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, the Philippines, Singapore, Thailand and Viet Nam. It also addresses relevant economic issues in China and India to fully reflect economic developments in the region. The Outlook comprises three main parts, each highlighting a particular dimension of recent economic developments in the region. The first part presents the regional economic monitor, depicting the economic outlook and macroeconomic challenges in the region. The second part consists of a special thematic chapter addressing a major issue facing the region. The 2020 edition of the Outlook looks at human capital development, with a special focus on education for the digital era. The digital era is bringing important new developments for businesses and the workforce. As success in the digital era will require a new set of skills, education systems will need to adapt. Emerging Asian countries need to address certain challenges including improving ICT infrastructure, enhancing capacity of teachers, adapting curricula, as well as enhancing the role of TVET and lifelong learning. The third part of the report includes structural country notes offering specific recommendations for each country.
  • 28-November-2019

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, China (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by the People's Republic of China.
  • 15-October-2019

    English

    Taxing Energy Use: Key Findings for China

    This country note explains how the People's Republic of China taxes energy use. The note shows the distribution of effective energy tax rates across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base.

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