Publications & Documents


  • 30-June-2015

    English

    Building Tax Culture, Compliance and Citizenship - A Global Source Book on Taxpayer Education

    Now more than ever, governments are striving to mobilise greater tax revenue domestically. To do so, they are increasingly reaching out to inform and engage today’s – and future – taxpayers. They aim to foster an overall “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government. Taxpayer education is the bridge linking tax administration and citizens and a key tool to transform tax culture. Covering innovative strategies in 28 countries, this publication offers ideas and inspiration for taxpayer education, literacy and outreach. It helps revenue authorities in developing countries to strengthen the tax morale and tax compliance of their citizens.

  • 24-June-2015

    English

    Fostering investment in infrastructure

    Adequate infrastructure is necessary for sustainable economic and social development. However investment in infrastructure in most developing and emerging economies needs to be substantially increased. This paper draws on 22 OECD Investment Policy Reviews undertaken in such economies and identifies policy options to enhance the enabling environment for infrastructure investment.

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  • 23-June-2015

    English, PDF, 1,256kb

    Code Report Issue 5: State-owned enterprises: Good governance as a facilitator for development

    State-owned enterprises (SOEs) play an important role for economic activity and fulfil a number of public policy functions, particularly in developing countries. Ensuring that they are competitive and efficient is therefore crucial for economic and sustainable development.

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  • 22-June-2015

    English

    OECD Development Co-operation Peer Reviews: New Zealand 2015

    The OECD’s Development Assistance Committee (DAC) conducts periodic reviews of the individual development co-operation efforts of DAC members. The policies and programmes of each member are critically examined approximately once every five years. DAC peer reviews assess the performance of a given member, not just that of its development co-operation agency, and examine both policy and implementation. They take an integrated, system-wide perspective on the development co-operation and humanitarian assistance activities of the member under review.

  • 22-June-2015

    English

    New Zealand in a good position to raise development aid ambitions

    New Zealand is a valued development partner for its small island neighbours, delivering aid effectively and using its experience of natural disasters to help manage risks in the region. It complements its development assistance by using liberal trade and employment systems to support poor countries, according to the OECD’s latest Peer Review of New Zealand.

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  • 22-June-2015

    English

    New Zealand - DAC Peer Review of Development Co-operation 2015

    While New Zealand is a comparatively small donor, it boasts an internationally-recognised aid programme with specific understanding of the unique Pacific context. It is seen as a flexible and predictable humanitarian donor.

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  • 17-June-2015

    English

    Development Centre Newsletter - June 2015

    Unleashing the potential of African regions / International Economic Forum on Latin America and the Caribbean / E-Learning in Higher Education in Latin America

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  • 16-June-2015

    English

    Striving for excellence – international sporting events we can be proud of

    This blog post John Morrison, Executive Director of the Institute for Human Rights and Business, discusses what the social responsibilities of sporting events should be and argues for greater oversight and due diligence at every stage of the mega-sporting events delivery process.

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  • 16-June-2015

    English, PDF, 980kb

    MA: Summary of discussion with Jeffrey Sachs, June 4 2015 - flyer

    A debate on the future of the multilateral aid system in a post-2015 world, between Erik Solheim and Jeffrey Sachs

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  • 14-June-2015

    English

    As demands for better human rights reporting grow fast, help is at hand

    This blog post discusses how the UN Guiding Principles Reporting Framework, introduced in February 2015, help companies provide evidence of how they are conducting human rights due diligence: the process of assessing and addressing their human rights impacts, and tracking and communicating how well they do so.

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