Publications


  • 13-novembre-2015

    Français

    Tous concernés : Pourquoi moins d'inégalité profite à tous

    L’écart continue de se creuser entre riches et pauvres. Au cours des décennies ayant précédé la Grande récession, la croissance économique bénéficiait déjà de manière disproportionnée aux catégories à haut revenu, tandis que les ménages à bas revenu étaient laissés pour compte. Depuis la crise, les disparités se sont aggravées, et dans de nombreux pays de l’OCDE, les inégalités atteignent désormais leur plus haut niveau depuis que des données sont recueillies. Ce creusement de long terme des inégalités de revenu suscite non seulement des inquiétudes de nature sociale et politique, mais il engendre également des préoccupations d’ordre économique : les inégalités de revenu ont tendance à peser sur la croissance du PIB, sous l’effet de la distance toujours plus grande entre les 40 % les moins riches et le reste de la société. La question de savoir comment inverser cette tendance et promouvoir des opportunités pour tous figure désormais au premier rang des priorités des gouvernements dans de nombreux pays.

    Also AvailableEgalement disponible(s)
  • 6-November-2015

    English

    The State of Public Finances 2015 - Strategies for Budgetary Consolidation and Reform in OECD Countries

    For most countries in the OECD, 2015 is the seventh or eighth year of dealing with the budgetary consequences of the economic and financial crisis. These years have been marked by challenges of fiscal retrenchment of a scale and nature unprecedented in modern times. Previous OECD publications have tracked the fiscal policy responses adopted by OECD governments during the early years of the crisis (2007-2012). This book takes stock of how these responses have evolved and in recent years, up to 2014/15. Two points are apparent from the outset: the response to the crisis has had repercussions for virtually every aspect of budgetary governance; and there are clear lessons for governments about the conduct of fiscal policy – including in its institutional aspects – that should inform future decisions and the agenda of budgetary reform.

  • 4-November-2015

    English

    OECD Development Co-operation Peer Reviews: Germany 2015

    The OECD 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.

  • 4-November-2015

    English

    Disaster Risk Financing - A global survey of practices and challenges

    The publication provides an overview of the disaster risk assessment and financing practices of a broad range of economies relative to guidance elaborated in G20/OECD Framework for Disaster Risk Assessment and Risk Financing. The publications is based on survey responses provided by 29 economies, as well as research undertaken by the OECD and other international organisations, and provides a global overview of the approaches that economies facing various levels of disaster risk and economic development have taken to managing the financial impacts of natural and man-made catastrophes.

  • 3-novembre-2015

    Français

    Examen mutuel de l'efficacité du développement en Afrique 2015 - promesses et résultats

    Afin de conserver les grandes avancées obtenues depuis 2000 et relever les défis à plus long terme de l'Afrique, il est essentiel pour les gouvernements africains et leurs partenaires internationaux d’assurer le maintien des engagements en faveur du développement, ainsi que le suivi et l’évaluation des résultats. Tel est l’objet de ce huitième Examen mutuel de l’efficacité du développement en Afrique préparé par la Commission économique pour l’Afrique et l’Organisation de Coopération et de Développement Économiques, répondant à un mandat confié par les chefs d’État et de gouvernement des pays du Nouveau partenariat pour le développement de l’Afrique (NEPAD). Considérant le passage à l'Agenda 2030 et les objectifs de développement durable récemment adoptés,  cette édition 2015 s’articule autour de quatre grandes thématiques : croissance économique durable, investir dans le bien-être des populations, bonne gouvernance et financement du développement. Elle propose un examen approfondi de la concrétisation des engagements pris dans 19 domaines et étudie les priorités à venir pour l’action publique. Ce rapport se veut un outil concret à l’intention des dirigeants politiques et des décideurs. Il porte sur l’Afrique dans son ensemble, tout en prenant acte de l’extraordinaire diversité qui caractérise le continent.

  • 2-November-2015

    English

    Costa Rica: Good Governance, from Process to Results


    The review analyses key areas of public governance in Costa Rica and identifies opportunities to improve the performance of the state in order to ensure more effective and efficient service delivery for all citizens. It examines co-ordination at the centre of government, public policy monitoring and evaluation and the use of the budget framework for strategic planning. It also looks at human resource management, integrity policies and public procurement, and multi-level governance. The review provides recommendations to assist the government in strengthening the capacity of the public sector to support social and economic development.

  • 2-November-2015

    English

    Case-based Payment Systems for Hospital Funding in Asia - An Investigation of Current Status and Future Directions

    The book presents a background study of DRG-based payment systems, drawing on the experience of implementing such hospital funding arrangements internationally, including an overview of developments in the Asia and Pacific region. It underscores the need for countries to be clear about their purpose and objective for introducing Diagnosis Related Groups, as well as their place in health-care financing reform, and for policy-makers to reflect on the importance of country-specific starting points, objectives and context in which the hospital payment reforms are being implemented. Chapter 4 – written by Yuki Murakami and Luca Lorenzoni – investigates the evidence regarding the impact on cost, quality and efficiency of the introduction of a DRG-based payment system.
     

  • 30-October-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Romania 2015 - Phase 1: Legal and Regulatory Framework

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 30-October-2015

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes Peer Reviews: Costa Rica 2015 - Phase 2: Implementation of the Standard in Practice

    This report contains the 2014 “Phase 2: Implementation of the Standards in Practice” Global Forum review of Costa Rica.

    The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 120 jurisdictions which participate in the work of the Global Forum on an equal footing.

    The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.

    The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.

    All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.

  • 30-octobre-2015

    Français

    Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales : Rapport d'examen par les pairs : Gabon 2015 - Phase 1 : cadre juridique et réglementaire

    Le Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales est l’enceinte multilatérale au sein de laquelle le travail en matière de transparence fiscale et d’échange de renseignements est mené par plus de 120 juridictions participant, sur un pied d’égalité, aux travaux du Forum mondial.

    Le Forum mondial est chargé de la surveillance approfondie et de l’examen par les pairs de la mise en œuvre des standards en matière de transparence et d’échange de renseignements en matière fiscale. Ces standards sont essentiellement reflétés dans le Modèle d’accord d’échange de renseignements en matière fiscale et ses commentaires publiés en 2002 par l’OCDE et dans l’article 26 du Modèle de convention fiscale concernant le revenu et la fortune de l’OCDE et ses commentaires, tels que mis à jour en 2004. Ces standards ont aussi été repris dans le Modèle de convention fiscale des Nations Unies.

    Les standards prévoient l’échange de renseignements sur demande des informations vraisemblablement pertinentes pour l’administration et l’application de la législation fiscale interne de la partie requérante. La pêche aux renseignements n’est pas autorisée mais tous les renseignements vraisemblablement pertinents doivent être fournis, y compris les renseignements bancaires et les renseignements détenus par des agents fiduciaires, sans tenir compte de l’existence d’un intérêt fiscal national.

    Tous les membres du Forum mondial, ainsi que les juridictions identifiées par le Forum mondial comme pertinentes pour ses travaux, seront examinés. Ce processus est réalisé en deux phases. L’examen de phase 1 évalue la qualité du cadre juridique et réglementaire des juridictions en matière d’échange de renseignements alors que l’examen de phase 2 se concentre sur la mise en œuvre pratique de ce cadre. Certains membres du Forum mondial font l’objet d’un examen combiné – phase 1 et phase 2. Le but final vise à aider les juridictions à mettre effectivement en œuvre les standards internationaux en matière de transparence et d’échange de renseignements en matière fiscale.

  • << < 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 | 15 | 16 | 17 | 18 | 19 | 20 | 21 | 22 | 23 | 24 | 25 | 26 | 27 | 28 | 29 | 30 | 31 | 32 | 33 | 34 | 35 | 36 | 37 | 38 | 39 | 40 | 41 | 42 | 43 | 44 | 45 | 46 | 47 | 48 | 49 | 50 | 51 | 52 | 53 | 54 | 55 | 56 | 57 | 58 | 59 | 60 | 61 | 62 | 63 | 64 | 65 | 66 | 67 | 68 | 69 | 70 | 71 | 72 | 73 | 74 | 75 | 76 | 77 | 78 | 79 | 80 | 81 | 82 | 83 | 84 | 85 | 86 | 87 | 88 | 89 | 90 | 91 | 92 | 93 | 94 | 95 | 96 | 97 | 98 | 99 | 100 | 101 | 102 | 103 | 104 | 105 | 106 | 107 | 108 | 109 | 110 | 111 | 112 | 113 | 114 | 115 | 116 | 117 | 118 | 119 | 120 | 121 | 122 | 123 | 124 | 125 | 126 | 127 | 128 | 129 | 130 | 131 | 132 | 133 | 134 | 135 | 136 | 137 | 138 | 139 | 140 | 141 | 142 | 143 | 144 | 145 | 146 | 147 | 148 | 149 | 150 | 151 | 152 | 153 | 154 | 155 | 156 | 157 | 158 | 159 | 160 | 161 | 162 | 163 | 164 | 165 | 166 | 167 | 168 | 169 | 170 | 171 | 172 | 173 | 174 | 175 | 176 | 177 | 178 | 179 | 180 | 181 | 182 | 183 | 184 | 185 | 186 > >>