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Publications


  • 22-December-2020

    English

    Integrating Responsible Business Conduct in Public Procurement

    Society has become increasingly aware of environmental and human rights-related risks in global supply chains in recent years. Public procurement can make a positive contribution to economic, environmental and social progress. If not used strategically, though, people and the planet may face more negative impacts. Meanwhile, governments and businesses face calls to take greater responsibility for their purchasing decisions. Risk-based supply chain due diligence can help public buyers to boost responsible business behaviour through public procurement. This report takes stock of current practices integrating responsible business conduct (RBC) in public procurement and identifies possible avenues to increase the impact of public procurement strategies to promote responsible business conduct objectives. Based on a survey with both OECD Members and Adherents to OECD instruments on public procurement and RBC, it covers a wide geographical range and features data focused on responsible business conduct aspects in public procurement. The report encourages policy makers and practitioners in public procurement and RBC to collaborate with all relevant stakeholders, drawing on good practices from across policy areas.
  • 22-décembre-2020

    Français

    Les défis fiscaux soulevés par la numérisation – Rapport sur le blueprint du Pilier Un - Cadre inclusif sur le BEPS

    Le projet OCDE/G20 sur l'érosion de la base d’imposition et le transfert de bénéfices (BEPS) vise à créer un ensemble unique de règles fiscales internationales sur la base du consensus pour traiter le problème du BEPS, et donc protéger les bases d’impositions tout en offrant une certitude et une prévisibilité accrues aux contribuables. Relever les défis fiscaux soulevés par la numérisation a été une priorité absolue du Cadre inclusif de l’OCDE/G20 sur le BEPS depuis 2015 avec la publication du rapport BEPS Action 1. À la demande du G20, le Cadre inclusif a poursuivi ses travaux sur cette question, en publiant un rapport intermédiaire en mars 2018. En 2019, les membres du Cadre inclusif sont convenus d'examiner des propositions consistant en deux piliers qui pourraient constituer la base d'une solution consensuelle aux défis fiscaux soulevés par la numérisation. Cette même année, un programme de travail portant sur le premier et le second pilier a été adopté puis approuvé par le G20. Ce rapport est axé sur de nouvelles règles relatives au lien et à la répartition des bénéfices qui visent à garantir qu’à l’heure où le numérique progresse sans cesse, la répartition des droits d’imposition des bénéfices commerciaux ne soit plus uniquement dictée par le critère de présence physique. Il reflète des points de vue convergents du Cadre inclusif sur un certain nombre de caractéristiques, principes et paramètres politiques clés, et identifie les questions politiques et techniques restantes sur lesquels les divergences de vues doivent encore être comblées, ainsi que les prochaines étapes à suivre.
  • 22-December-2020

    English

    Labour market institutions for an ageing labour force in Slovenia

    Population ageing will lead to a smaller and older workforce. Looking forward, this means that growth will increasingly depend on ensuring the best use of Slovenian workers. This implies keeping older and experience workers longer in employment and better support difficult-to-employ low-skilled job-seekers. In addition, better labour allocation will enable workers to realise their productivity and wage potential. This requires a greater role for social partners in securing individual wages that better reflect efforts.
  • 22-December-2020

    English

    Greening regional trade agreements on non-tariff measures through technical barriers to trade and regulatory co-operation

    This report explores how regional trade agreements (RTAs) can serve as a vehicle to reflect environmental objectives in chapters and articles dealing with technical barriers to trade and regulatory co-operation. In particular, the analysis builds upon examples from seven recent RTAs that aim at deep economic integration, and explores ways to further incorporate environmental objectives. The report identifies a range of options to reconcile economic and environmental objectives, related to areas of technical barriers to trade and regulatory co-operation, by incorporating environmental considerations as overarching principles, provisions on regulatory impact assessments and ex post evaluations, non-regression clauses, and dedicated chapters and sectoral annexes.
  • 22-December-2020

    English

    Reducing socio-economic differences between municipalities in Israel

    Despite being one of the smallest countries in the OECD, Israel is marked by significant socio-economic disparities, which have a clear spatial dimension. Ethnic and religious groups with weak socio-economic outcomes are not benefitting from the thriving high-tech sector in the centre of the country. As a result, there is a persistent lack of employment opportunities in the peripheral areas alongside skills shortages in the dynamic centre. Inequalities between municipalities are the highest in the OECD. Moreover, the current pandemic has hit poorer Haredi neighbourhoods particularly hard. The government should reduce barriers that prevent segments of the population from fully participating in the economic process and give everyone a similar chance to succeed, regardless of where he or she was born. This will require equal access to high-quality education, affordable housing, reasonable public transportation and improved urban planning in every municipality to reduce spatial divides and segregation of disadvantaged households. Local authorities can play a significant role, since good municipal government and effective policies to achieve national priorities are the best means to improve the outcomes of residents of poor areas.
  • 22-décembre-2020

    Français

    La fiscalité et la philanthropie

    Ce rapport présente un examen détaillé du traitement fiscal des organismes et dons philanthropiques dans 40 pays membres et partenaires de l'OCDE. Le rapport examine d'abord les divers arguments pour et contre l’octroi d’un traitement fiscal préférentiel à la philanthropie. Il examine ensuite le traitement fiscal des entités et dons philanthropiques dans les 40 pays ayant pris part à l’étude, sous un angle à la fois national et transfrontalier. S'appuyant sur cette analyse, le rapport met enfin en évidence un éventail d'options potentielles de politique fiscale que les pays peuvent envisager.
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  • 22-December-2020

    English

    Can disability benefits promote (re)employment? - Considerations for effective disability benefit design

    Previous OECD reports have concluded that disability policy has changed substantially in many OECD countries in recent decades. Nevertheless, large employment gaps remain between people with a disability and those without. This paper builds on earlier OECD analysis and recent extensions to OECD’s tax-benefit model (http://oe.cd/TaxBEN) for selected countries. The paper aims to assess the adequacy of income support programmes for people with reduced work capacity and their related work incentives. It describes how the system characteristics of these programs shape labour-market behaviour and employment. The paper finds evidence that the broader institutional setup of a disability programme does not necessarily have a major impact on key aspects of social-protection effectiveness. All types of scheme can achieve reasonable levels of benefit adequacy and broad benefit coverage for people with work limitations. However, design specifics matter considerably for people’s likelihood of (re-)employment.
  • 22-December-2020

    English

    OECD Reviews of Public Health: Latvia - A Healthier Tomorrow

    Latvia sees high rates of obesity, smoking and alcohol consumption. In turn, this results in a high incidence of preventable diseases, such as heart disease, diabetes and many cancers. This puts a burden on a health system which is already operating on a very tight budget as compared to other OECD countries. This OECD report shows that Latvia has many of the policies it needs to address these problems in place. However, Latvia needs to go further to ensure the health system can effectively prevent diseases, not just cure them. This will require redesigning policies to reach a larger population and efforts to educate the population to understand how to protect their health. Better screening programmes are needed, as is a stronger primary care sector, and access to essential medicines for all Latvians.
  • 22-December-2020

    English

    Financing in fragile contexts

    The volume, quality, and political economy of financing – where, how and to whom resources flow – can impact significantly on socio-economic opportunities and incentives towards stability or conflict. Many fragile contexts have slowly been expanding their financing options and economic linkages. But these linkages can bring both opportunities and risks, as the COVID-19 pandemic makes starkly clear. This paper presents trends, lessons learned, and key data on financing in fragile contexts, including government revenues, private investment, remittances and private philanthropic giving. Drawing on the OECD multidimensional fragility framework, this paper offers insights into the state of financing in fragile contexts, its links to the dimensions and drivers of fragility, and current risks and opportunities. This paper is part of a broader OECD work-stream on Financing for Stability and is one of ten working papers contributing to States of Fragility 2020.
  • 22-December-2020

    English

    Engaging Citizens in Jordan’s Local Government Needs Assessment Process

    Jordan is undertaking ambitious decentralization reforms to place citizens at the heart of local policies and services. This review analyses the main gaps in the current needs assessment process, which aims to mainstream a participatory approach for the design of local development plans and budgetary allocations through a yearly collection and assessment of citizens’ needs. It provides actionable recommendations to strengthen the governance of this process, foster two-way communication and promote stakeholder participation at all stages of the policymaking cycle. The report accompanies the document 'Supporting Open Government at the Local Level in Jordan' that aims to equip subnational public officials with the relevant knowledge and skills to mainstream transparency, integrity, accountability, and stakeholder participation into the functioning and machinery of local administrations.
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