Reports


  • 29-October-2015

    English

    The tax treatment of funded private pension plans in OECD and EU countries

    This stocktaking report profiles the tax treatment of funded private pension plans across all OECD and EU countries. The information refers to 2015 or the latest year with available data and covers all types of funded private pension plans in each country.

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  • 28-October-2015

    English

    New Approaches to SME and Entrepreneurship Financing - Broadening the Range of Instruments

    Bank lending is the most common source of external finance for many SMEs and entrepreneurs, yet has proven challenging to newer, innovative and fast growing companies, as well as to those undertaking important transitions in their activities or seeking to de-leverage and improve their capital structures.

    This report maps a broad range of external financing techniques to address diverse needs in varying circumstances, including asset-based finance, alternative debt, hybrid instruments, and equity instruments. It further highlights key enabling factors for their development, discusses major market trends and obstacles to SME uptake, and suggests some key areas of policy action to overcome challenges to market development.

  • 20-October-2015

    English

    Public consultation on Core Principles of Private Pension Regulation

    20 July-20 October 2015: The OECD invited public comment on an update of the 2004 Recommendation on Core Principles of Occupational Pension Regulation in order to increase their relevance given current practices and developments.

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  • 15-October-2015

    English

    OECD review of pension systems in Mexico

    This review assesses the Mexican pension system on the basis of OECD best practices in pension design and presents various proposals to improve the Mexican pension system and guarantee its sustainability in the long term.

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  • 8-October-2015

    English

    Frascati Manual 2015 - Guidelines for Collecting and Reporting Data on Research and Experimental Development

    The internationally recognised methodology for collecting and using R&D statistics, the OECD's Frascati Manual is an essential tool for statisticians  and science and innovation policy makers worldwide. It includes definitions of basic concepts, data collection guidelines, and classifications for compiling R&D statistics.  This updated edition contains improved guidelines reflecting recent changes in the way R&D takes place and is funded and the wider use of R&D statistics and definitions. It provides new chapters dedicated to the pratical aspects of collecting R&D data in different sectors, as well as new guidance on capturing different aspects of public support for R&D such as tax incentives.

  • 24-September-2015

    English

    Fiscal Sustainability of Health Systems - Bridging Health and Finance Perspectives

    The health systems we enjoy today, and expected medical advances in the future, will be difficult to finance from public resources without major reforms. Public health spending in OECD countries has grown rapidly over most of the last half century. These spending increases have contributed to important progress in population health: for example, life expectancy at birth has increased, rising on average by ten years since 1970. The challenge now is to sustain and enhance these achievements in a context of tight fiscal constraints in many countries combined with upward pressure on health spending from factors such as new technological advances and demographic changes. Finding policies that can make health spending more sustainable without compromising important achievements in access and quality requires effective co-operation between health and finance ministries. Sound governance and co-ordination mechanisms are therefore essential to ensure effective policy choices. Prepared by both public finance and health experts, this report provides a unique detailed overview of institutional frameworks for financing health care in OECD countries. One of the main features of this book is a comprehensive mapping of budgeting practices and governance structure in health across OECD countries.

  • 7-September-2015

    English

    Capital flows and the OECD Code of Liberalisation of Capital Movements

    The Capital Movements Code provides a balanced framework for capital account openness. It is the only multilateral legal instrument with comprehensive coverage of capital movements. This includes inflows and outflows, long-term and short-term operations.

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  • 5-September-2015

    English, PDF, 431kb

    G20/OECD High-level Principles on SME Financing: Progress Report

    Presented to G20 Finance Ministers and Central Bank Governors in September 2015, this report provides an in-progress draft of voluntary high-level principles on SME financing currently in development.

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  • 5-September-2015

    English, PDF, 345kb

    World Bank Group/OECD Project Checklist for Public-Private Partnerships

    Presented to G20 Finance Ministers and Central Bank Governors in September 2015, this checklist incorporates lessons from earlier research, and is organised around the initial broad categories of economics, politics and execution, but with the addition of a fourth broad category of law and institutions.

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  • 5-September-2015

    English, PDF, 1,761kb

    Capital market instruments to mobilize institutional investors to infrastructure and SME financing in Emerging Market Economies: World Bank Group/IMF/OECD Report for the G20

    Presented to G20 Finance Ministers and Central Bank Governors in September 2015, this report seeks to identify key capital markets instruments that can help mobilize institutional investors to infrastructure and small and medium-sized enterprise financing in emerging market economies.

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