Reports


  • 8-October-2015

    English

    Multi-dimensional Review of Peru - Volume 1. Initial Assessment

    Peru has experienced significant improvements in growth, well-being and poverty reduction since the introduction of macroeconomic reforms, economic openness and more effective social programmes in the 1990s. However, the country still faces structural challenges to escape the middle-income trap and consolidate its emerging middle class. This report reviews the main bottlenecks to boost inclusive development and well-being in Peru. These include education and skills, the labour market, innovation, transport infrastructure and logistics, governance and trust in institutions. These dimensions have considerable implications for levels of productivity, inequalities and labour informality in Peru.

  • 1-October-2015

    English, PDF, 3,649kb

    Better Policies for Development 2015

    This report introduces the concept of Policy Coherence for Sustainable Development (PCSD), along with a proposal for monitoring coherence. It also applies a policy coherence lens to green growth, as one of the priority areas for policy coherence identified in the OECD Strategy on Development.

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  • 25-September-2015

    English

    Better Policies for Development 2015 - Policy Coherence and Green Growth

    In 2015, as the Millennium Development Goals (MDG) come to an end, the international community is embarking on a new global framework for sustainable development. The international community, including the OECD and its members, will need to adapt its policy instruments and working methods to successfully achieve the new Sustainable Development Goals (SDGs) by 2030. This report contributes to this process by introducing the concept of Policy Coherence for Sustainable Development (PCSD), along with a proposal for monitoring coherence.
    Better Policies for Development 2015 provides an overview of the core actions involved in aligning separate – and sometimes opposing – policy objectives, as well as managing potential trade-offs and synergies between them. In particular, it applies a policy coherence lens to green growth, as one of the priority areas for policy coherence identified in the OECD Strategy on Development.
    The report includes numerous contributions from intellectuals, member states and civil society.

  • 18-September-2015

    English

    Corporate Governance of Company Groups in Latin America

    This report provides an overview of frameworks and experience in Latin America and internationally in dealing with the challenges associated with corporate governance of company groups. It describes their economic rationale, benefits and relevance in Latin America, and how they are defined, overseen and regulated. It also delves into some of the risks and more specific challenges involved in ensuring protection of minority shareholder rights and managing or minimising conflicts of interest within groups. It notes the rising importance of Latin American-based multinational company groups. Finally, it reviews existing international and regional guidance on corporate governance of company groups before assessing the more specific policy options and challenges in the region, and describing the conclusions reached by the Latin American Corporate Governance Roundtable and Task Force on Company Groups based on this report’s findings. Country-specific chapters provide more specific descriptions of the frameworks in place for corporate governance of company groups in Argentina, Brazil, Chile, Colombia, Mexico and Peru.

  • 8-September-2015

    English

    Belgium - DAC Peer Reviews of Development Co-operation, 2015

    Belgium is making a laudable push to direct more development aid to the poorest countries, but to deliver on this it needs to set firm deadlines, make its aid programme more flexible, and should reverse a decline in overall aid, according to an OECD Review.

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  • 8-September-2015

    English

    OECD Development Co-operation Peer Reviews: Belgium 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. Since the 2010 peer review, Belgium has reinforced the leadership and management of its institutional system for development co-operation, making it more strategic and taking steps towards delivering more co-ordinated and high quality development co-operation.

  • 19-August-2015

    English

    Revenue Statistics in Asian Countries 2015 - Trends in Indonesia, Malaysia and the Philippines

    Revenue Statistics in Asian Countries is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre. It compiles comparable tax revenue statistics for Indonesia, Malaysia, the Philippines, Korea and Japan. 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 countries enables comparisons about tax levels and tax structures on a consistent basis, both among Asian economies and between OECD and Asian economies. A special feature in this edition provides country profiles on recent tax administration and related reforms in Indonesia, Malaysia and the Philippines.

  • 14-July-2015

    English

    Multilateral Aid 2015 - Better Partnerships for a Post-2015 World

    This 2015 OECD report on multilateral aid contributes to the broader debate on how to implement the post-2015 development agenda. It argues that multilateral organisations have a fundamental role to play to forge and strengthen inclusive partnerships that will provide the collective, cross-border solutions needed to eradicate absolute poverty and foster a new era of economic progress, environmental sustainability, and peaceful and inclusive societies. But to be fit for purpose, multilateral organisations will need to implement a challenging reform agenda to both address the unfinished business of internal changes and respond to a fast-changing global environment.

    Multilateral Aid 2015 identifies how bilateral providers can support multilateral organisations in implementing the necessary changes and fostering effective partnerships that (i) make best use of all resources available for development, including earmarked funding, and (ii) leverage knowledge and resources from partners beyond the “traditional donors”.

  • 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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