Reports


  • 26-September-2016

    English

    Taxing Wages in Latin America and the Caribbean 2016

    This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean.  It covers: personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits received by in-work families.

    It illustrates how these taxes and benefits are calculated in each member country and examines how they impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings.

    The publication shows the amounts of taxes and social security contributions levied and cash benefits received for eight different family types which vary by a combination of household composition and household type.  It also presents the resulting average and marginal tax rates (i.e. the tax burden). Average tax rates show that part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and after cash benefits). Marginal tax rates show the part of a small increase of gross earnings or total labour costs that is paid in these levies.

    The data presented can be used in academic research and to analyse tax, social and economic policies in Latin America and the Caribbean.

  • 18-August-2016

    English

    Corruption in the Extractive Value Chain - Typology of Risks, Mitigation Measures and Incentives

    One case of transnational corruption out of five occurs in the extractive sector according to the 2014 OECD Foreign Bribery Report. In this area, corruption has become increasingly complex and sophisticated affecting each stage of the extractive value chain with potential huge revenue losses for the public coffers. This report is intended to help policy makers, law enforcement officials and stakeholders strengthen prevention efforts at both the public and private levels, through improved understanding and enhanced awareness of corruption risk and mechanisms. It will help better tailoring responses to evolving corruption patterns and effectively countering adaptive strategies. The report also offers options to put a cost on corruption to make it less attractive at both the public and private levels.

  • 12-August-2016

    English

    Collaborative Strategies for In-Country Shared Value Creation - Framework for Extractive Projects

    The Framework is an operational tool offering guidance on actionable steps for harnessing non-renewable natural resources to build competitive, diversifi ed, and sustainable economies in a scalable manner. It presents a practical guide on how host governments, extractives industries and civil society can work together in a structured and systematic way to enable in-country shared value creation and advance the 2030 Agenda for Sustainable Development. The Framework transcends sectoral boundaries and focuses on strategies to foster coherence, sequencing, and effective co-ordination for integrated policymaking, and suggests monitoring and evaluation mechanisms to assess progress and impact over time.
    The actionable steps are addressed to governments, industry, and civil society clearly articulating their respective roles for improved collaboration, mutual respect and accountability.

  • 24-June-2016

    English

    Multi-dimensional Review of Côte d'Ivoire - Volume 3. From Analysis to Action

    The Multi-dimensional Review of Côte d'Ivoire aims to support the crafting of a development strategy for Côte d'Ivoire to reach emergence, the status of emergent economy, in 2020. The report recommends that Ivorian authorities focus on diversifying Côte d'Ivoire’s economy towards a more industrialised and modern structure, while supporting the economy’s competitiveness. To achieve this goal, Côte d'Ivoire needs to improve and develop its infrastructure network in the entire territory, encourage private sector investment in particular in SMEs, and improve education levels. A tax system that generates less distortion and more revenue to finance the growing needs of the country will also be required. This report details recommendations for each thematic area aimed at removing obstacles to emergence.

    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.

  • 23-June-2016

    English

    Multi-dimensional Review of Myanmar - Volume 3. From Analysis to Action

    Myanmar is in need of a structural transformation from an agrarian economy to one based more on a mix of modern activities, including manufacturing and services. Modernising the agricultural sector by building linkages to complementary non-agricultural activities – an “agricultural value chain” approach – could set in motion this process of structural transformation. Furthermore, given Myanmar’s level of economic development, its large rural population and the weight of agriculture in the economy, a development strategy that puts agriculture and rural development at its core has the potential to make a significant positive impact for millions. This third report of the Multi-dimensional Review of Myanmar synthesises the findings and recommendations from the first two reports according to the following priorities as defined by stakeholders in Myanmar: supporting the agri-food sector’s ability to respond to market demand for quality products; introducing innovative models of delivering extension services and training to upgrade agronomic and technical skills; providing the conditions for a vibrant financial system that meet the needs of rural areas; strengthening land rights; engaging citizens in the policy making process; and managing and maximising the benefits of emigration from rural areas.

  • 23-May-2016

    English

    African Economic Outlook 2016 - Sustainable Cities and Structural Transformation

    The African Economic Outlook 2016 presents the continent’s current state of affairs and forecasts its situation for the coming two years. This annual report examines Africa’s performance in crucial areas: macroeconomics, financing, trade policies and regional integration, human development, and governance. For its 15th edition, the African Economic Outlook  takes a hard look at urbanisation and structural transformation in Africa and proposes practical steps to foster sustainable cities.

    A section of country  notes summarises recent economic growth, forecasts gross domestic product for 2016 and 2017, and highlights the main policy issues facing each of the 54 African countries. A statistical annex compares country-specific economic, social and political variables.

  • 23-May-2016

    English

    African Economic Outlook 2016 - Sustainable Cities and Structural Transformation

    The African Economic Outlook 2016 presents the continent’s current state of affairs and forecasts its situation for the coming two years. This annual report examines Africa’s performance in crucial areas: macroeconomics, financing, trade policies and regional integration, human development, and governance. For its 15th edition, the African Economic Outlook  takes a hard look at urbanisation and structural transformation in Africa and proposes practical steps to foster sustainable cities.

    A section of country  notes summarises recent economic growth, forecasts gross domestic product for 2016 and 2017, and highlights the main policy issues facing each of the 54 African countries. A statistical annex compares country-specific economic, social and political variables.

  • 29-April-2016

    English

    Adopting a Territorial Approach to Food Security and Nutrition Policy

    Food insecurity and malnutrition are major international concerns, especially in rural areas. At the global scale, they have received considerable attention and investment, but the results achieved so far have been mixed. Some countries have made progress at the national level, but still have many citizens who are food insecure, often concentrated in specific geographic areas. Food insecurity and poverty are highly interlinked and have a strong territorial dimension. To provide effective long-term solutions, policy responses must therefore be tailored to the specific challenges of each territory, taking into account a multidimensional response that includes food availability, access, utilisation and stability. This report highlights five case studies and the OECD New Rural Paradigm, presenting an effective framework for addressing food insecurity and malnutrition.
     

  • 1-April-2016

    English

    Revenue Statistics in Africa

    The publication Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF). It compiles comparable tax revenue and non-tax revenue statistics for eight countries in Africa: Cameroon, Côte d'Ivoire, Mauritius, Morocco, Rwanda, Senegal, South Africa and Tunisia. 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 African countries enables comparisons about tax levels and tax structures on a consistent basis, both among African economies and with OECD, Latin  American, Caribbean and Asian economies.

  • 1-April-2016

    English

    A New Rural Development Paradigm for the 21st Century - A Toolkit for Developing Countries

    Three billion people live in rural areas in developing countries. Conditions for them are worse than for their urban counterparts when measured by almost any development indicator, from extreme poverty, to child mortality and access to electricity and sanitation. And the gulf is widening, contributing to large-scale migration to urban areas. This situation exists despite half a century of rural development theories and approaches, and despite the global momentum built around the Millennium Development Goals between 2000 and 2015. Without greater progress on rural development, it is unlikely that the new Sustainable Development Goals will be met. This book calls for a new paradigm for rural development that is equipped to meet the challenges and harness the opportunities of the 21st century – including climate change, demographic shifts, international competition and fast-moving technological change.

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