Small and medium sized enterprises (SMEs) are important for their contribution to employment, innovation, economic growth and diversity. This report examines the tax treatment of SMEs, the case for SME preferences, and the use of tax preferences and simplification measures for SMEs in thirty-nine OECD and G20 countries. It finds that many of the tax systems examined provide incentives to incorporate and to distribute income in certain types of capital form. Ideally, taxes should be neutral with regard to the business decisions of SMEs, including decisions related to their creation, form and growth. However, certain features of the tax system may disproportionately affect SMEs, for example, the asymmetric treatment of profits and losses, a bias toward debt over corporate equity, and the higher fixed costs of tax and regulatory compliance for small businesses. This report recommends that measures designed to address these concerns be carefully targeted to affected firms and seek to avoid introducing further distortions and complexity.
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Presented to G20 Finance Ministers and Central Bank Governors in September 2015, this document provides an update on progress in cooperation on respective approaches to measures that are both macro-prudential measures (MPMs) and capital flow management measures (CFMs).
In 2014, many countries implemented the latest international guidelines for compiling FDI statistics. The new standards have resulted in significant changes in FDI statistics, including new measures of FDI at the global level.
Investments in clean energy infrastructure need to be scaled up to support the broader development, economic and climate agenda. This will require leveraging private investment, however investment in this area remains constrained by barriers, including market and government failures. This page describes what tools the OECD provides to governments to create an enabling environment for investment flows to clean energy infrastructure.
Pallier la pénurie d'entrepreneurs 2014 est la seconde édition de la série de rapports annuels qui fournissent des données et une analyse des politiques sur l’entreprenariat inclusif, et de ses obstacles, ciblés sur les groupes sociaux à travers les pays de l’Union européenne. L’entreprenariat inclusif implique le marché des start-ups et le travail indépendant qui contribuent à la croissance économique et à l’inclusion sociale – notamment pour les jeunes, les femmes, les seniors, les immigrés et les chômeurs. En plus d’inspirer les pratiques pour les politiques publics, cette publication contient des chapitres thématiques spéciaux sur l’entreprenariat des minorités ethniques, des systèmes de sécurité sociale pro-entreprenariat et du soutien de l’entreprenariat pour les chômeurs.
In the wake of the collapse of the Rana Plaza garment factory in Bangladesh in 2013, initiatives to strengthen regulation of global supply chains in the textile and garment sector have multiplied. Tackling the issues involved requires sustained collaboration among industry, government, worker organisations and civil society. This project aims to promote such collaboration as well as the harmonisation of existing standards in the sector.
In 2009, Zambian economist Dambisa Moyo published her book, “Dead Aid”, which shocked much of the international development community by claiming that ‘traditional’ systems of official development assistance (ODA) to Africa were not delivering, and arguing why we must find alternatives. This article looks at where we are at today.
This project is part of a series of rapid policy assessment projects on inclusive entrepreneurship policies and programmes that are conducted by the Local Economic and Employment Development (LEED) Programme of the Organisation for Economic Co-operation and Development (OECD) in collaboration with the Directorate-General for Employment, Social Affairs and Inclusion of the European Commission.
This new Outlook on finance and investment presents unique data, analysis and instruments, looking at what might affect and change, both favourably and unfavourably, tomorrow's world of business, finance and investment. Investment (including foreign direct investment), SME financing, pensions, insurance, corporate governance and competition are among the threads creating the narrative of today's environment and future expectations.