Publications


  • 9-mai-2017

    Français

    Les impôts sur les salaires 2017

    Cette publication phare annuelle contient des informations détaillées sur les impôts payés sur les salaires dans les pays de l’OCDE. Elle couvre les impôts sur le revenu et les cotisations de sécurité sociale payés par les salariés, les cotisations de sécurité sociale et taxes sur les salaires versées par leurs employeurs, et les transferts en espèces perçus par les ménages qui exercent un emploi. L’objectif est de montrer comment ces taxes et prestations sont calculées dans chaque pays membre et d’examiner leurs impacts sur le revenu des ménages. Les résultats permettent aussi de faire des comparaisons internationales quantitatives des coûts de main-d’œuvre et de la situation globale vis-à-vis de l’impôt et des prestations des célibataires et des familles à différents niveaux de revenus. Cette publication présente des taux effectifs moyens et marginaux d’imposition sur les coûts de main-d’œuvre pour huit types de ménages représentatifs dont le niveau du salaire et la composition diffèrent (célibataires, parents isolés, couples avec un ou deux salaires et avec ou sans enfant). Les taux moyens d’imposition mettent en évidence le pourcentage de la rémunération brute ou des coûts de main d’œuvre représenté par les impôts et les prélèvements sociaux, avant et après transferts en espèces, et les taux marginaux d’imposition correspondent à la partie d’une augmentation minime de la rémunération brute ou des coûts de main d’œuvre reversée sous la forme d’impôts.

    L’édition 2017 des Impôts sur les salaires inclut une étude spéciale intitulée « Fiscalité et compétences ».

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  • 4-mai-2017

    Français

    Relever les défis fiscaux posés par l'économie numérique, Action 1 - Rapport final 2015

    L’essor de l’économie numérique soulève des défis qui se rapportent à la fiscalité internationale. Ce rapport analyse en détail ces défis. Il observe que l’économie numérique s’impose de plus en plus comme l’économie au sens propre, de sorte qu’il serait difficile, voire impossible, de l’isoler du reste de l’économie à des fins fiscales. Il ajoute toutefois que certains modèles économiques et attributs essentiels de l’économie numérique peuvent exacerber les risques de BEPS, et décrit les effets attendus des mesures issues de l’ensemble des actions qui constituent le projet BEPS. Il présente également les règles et mécanismes d’application qui ont été définis pour faciliter la collecte de la taxe sur la valeur ajoutée (TVA) à partir du pays où se trouve le consommateur lors de transactions transfrontalières entre entreprises et consommateurs, et qui permettront d’établir des règles du jeu équitables entre fournisseurs nationaux et étrangers. Enfin, le rapport étudie et analyse des solutions possibles aux défis fiscaux de plus large portée posés par l’économie numérique, et souligne la nécessité de suivre les évolutions de l’économie numérique au fil du temps.

  • 3-May-2017

    English

    Building Food Security and Managing Risk in Southeast Asia

    This report explores effective policy solutions to the current and future challenges related to food security in the countries of the Association of Southeast Asian Nations (ASEAN). While robust GDP growth, rising agricultural productivity and output, and strong growth in agricultural incomes have all contributed to vast improvements in the food security of the region, 60 million people remain undernourished. ASEAN governments have therefore justifiably kept food security as a policy priority. The regional policy architecture set out in ASEAN frameworks provides sound guidance, yet some of the current policies adopted by members are not helping to address food insecurity and its causes, including the formidable challenges related to climate change and the need for continued growth in sustainable food production to feed growing populations. This report puts forward a number of policy recommendations to ensure that the ASEAN agricultural and fisheries sectors contribute effectively and efficiently to ensuring regional food security.

  • 3-May-2017

    English

    Romania 2017

    Romania’s education system has made impressive strides over the past two decades, with an increasing share of students mastering the basic competencies that they need for life and work. But these average improvements mask significant disparities in learning outcomes and attainment, with an increasing share of students leaving education early without basic skills. This review, developed in cooperation with UNICEF, provides Romania with recommendations to help strengthen its evaluation and assessment system, by reducing the weight of high stake examinations and creating more space for the formative discussions and feedback that are integral to improving learning and teaching. It will be of interest to Romania, as well as other countries looking to make more effective use of their evaluation and assessment system to improve quality and equity, and result in better outcomes for all students.

  • 2-May-2017

    English

    The Governance of Land Use in OECD Countries - Policy Analysis and Recommendations

    Land use has important consequences for the environment, public health, economic productivity, inequality and social segregation. Land use policies are often complex and require co-ordination across all levels of government as well as across policy sectors. Not surprisingly, land use decisions can be contentious and conflicts over land use are common across the OECD. This report argues that better land use governance requires the use of a broader set of public policies to influence land use. In particular, the incentives for particular land uses provided by fiscal instruments and tax policies need to be better aligned with land use objectives. The report furthermore analyses land use patterns across the OECD based on comprehensive land cover data. It shows that developed land is growing everywhere, but great variation exists between countries. Lastly, the report summarises insights from six in-depth case studies to show concrete examples of land use related challenges in OECD countries and the response of national, regional and local governments to them.

  • 2-May-2017

    English

    Land-use Planning Systems in the OECD - Country Fact Sheets

    This report provides an overview of spatial and land-use planning systems across the OECD. It contains country fact sheets that focus on formal aspects of planning systems, as they are defined by laws and regulations. The country fact sheets describe the responsibilities of each level of government with respect to spatial and land-use planning. They include a description of all spatial and land-use plans of a country and show their hierarchical relations in a diagram. For most countries, the fact sheets also contain key statistics on land use. A summary chapter provides an overview of the information in the country fact sheets and discusses land value capture tools, land expropriation procedures, reforms of the planning system, and other issues. The information provided in this report was collected through a survey that involved academic experts on planning from all 32 countries covered.

  • 2-May-2017

    English

    2020 Projections of Climate Finance Towards the USD 100 Billion Goal - Technical Note

    The outcome of COP21 urged developed countries to scale up their level of financial support, over and above their initial finance pledges, with a concrete roadmap to achieve their USD 100 billion a year commitment by 2020. This note provides analytical support to country preparation of such a roadmap, assessing the scale of future climate finance as well as identifying and discussing some key uncertainties. It sets out the resulting projections for climate finance in 2020 along with the underlying assumptions and methodologies.

  • 29-avril-2017

    Français

    Statistiques de l'OCDE de la population active 2016

    L'édition annuelle des Statistiques de la population active fournit des statistiques détaillées sur la population active, l'emploi et le chômage, décomposées par sexe, situation dans la profession et secteur d'activité; il y a aussi des séries sur la durée du chômage et le travail à temps partiel. Pour chaque pays, les taux d'activité et de chômage sont ventilés par sexe et tranche d'âge. Des tableaux comparatifs permettent d'analyser les principales composantes de la population active. Les données y sont disponibles pour chaque pays membre de l'OCDE et pour OCDE-Total, Zone euro et l'Union Européenne . Les séries chronologiques présentées sont disponibles sur dix ans pour la plupart des pays. Cette édition comprend également des informations sur les sources et définitions qu'utilisent les pays membres pour compiler ces statistiques.

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  • 28-April-2017

    English

    Promoting Strong and Inclusive Growth in India

    India’s economy continues to grow at an impressive rate, with projected annual GDP growth of 7.5% in 2017-18. India will thus remain the fastest-growing G20 economy. Unprecedented growth in exports in services since the 1990s has made India a global leader in this sector. Inflows of foreign direct investment (FDI) grew at three times the annual world average rate in the last decade, reflecting the success of efforts to attract international investment and gradually loosen restrictions to foreign investment. India’s economic successes are being translated into increased well-being for its population. As GDP per capita has more than doubled in ten years, extreme poverty has declined substantially. Access to education has steadily improved, and life expectancy has risen. Multiple opportunities present themselves for India, and the right mix of policies is needed to take advantage of them. India has made advances in integrating in global value chains and developing a competitive advantage in fields such as information and communication technology. Now is the time to secure continued progress by boosting competition and further lowering barriers to trade and investment. Looking to the future, it will be vital to fully tap into the potential offered by India´s young population. This means investing in the large numbers of young people entering the labour market. Likewise, the rapid pace of development must be matched with the upgrades to infrastructure necessary to support it.

  • 28-April-2017

    English

    OECD Insurance Statistics 2016

    This annual publication shows official insurance statistics for all OECD countries including data on premiums collected, claims, and commissions by type of insurance; investments by type of investment; and numbers of companies and employees. The data, which are standardised as far as possible, are broken down under numerous sub-headings, and a series of indicators makes the characteristics of the national markets more readily comprehensible.

    This publication also includes an analytical chapter highlighting the underlying reasons for the trends notably in gross premium growth, and claims developments between 2014 and 2015 in the OECD and selected non-OECD economies from Africa, Asia, Europe and Latin America.

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