Reports

The design of intergovernmental fiscal relations can help to ensure that tax and spending powers are assigned in a way to promote sustainable and inclusive economic growth. Decentralisation can enable sub-central governments to provide better public services for households and firms, while it can also make intergovernmental frameworks more complex, harming equity. The challenges of fiscal federalism are multi-faceted and involve difficult trade-offs. This synthesis paper consolidates much of the OECD’s work on fiscal federalism over the past 15 years, with a particular focus on OECD Economic Surveys. The paper identifies a range of good practices on the design of country policies and institutions related strengthening fiscal capacity delineating responsibilities across evels of government and improving intergovernmental co-ordination.

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Germany.

The governance of skills systems has always raised a number of challenges for governments. Being at the intersection of education, labour market, industrial and other policy domains, managing skills policies is inherently complex. Addressing these challenges is more than ever crucial as globalisation, technological progress and demographic change are putting daunting pressures on skills systems to ensure that all members of society are equipped with the skills necessary to thrive in a rapidly changing world. Strengthening the Governance of Skills Systems: Lessons from Six OECD Countries provides advice on how to make the governance of skills systems effective. Building on the OECD Skills Strategy 2019, which identified four main challenges of skills systems governance, the report presents examples of how six different countries (Estonia, Germany, Korea, Norway, Portugal and the United States) have responded to one or several of these challenges. It also outlines concrete policy recommendations together with a self-assessment tool which provides guidance to policy makers and stakeholders for designing better skills systems that deliver better skills outcomes.

This paper presents and discusses the general findings and key policy messages of the 2019 OECD Open, Useful and Re-usable data (OURdata) Index, and provides a detailed analysis of the results for each pillar and sub-pillar. Additionally, it assesses the main advancements and challenges related to the design and implementation of open government data (OGD) policies in OECD member and partner countries by comparing the results for 2019 with those of the 2017 edition. This policy paper contributes to the OECD work on the digital transformation of the public sector, including digital government and data-driven public sector and open government data.

The International Energy Agency (IEA) regularly conducts in-depth peer reviews of the energy policies of its member countries. This process supports energy policy development and encourages the exchange of international best practices and experiences. The 'Energiewende' continues to be the defining feature of Germany’s energy policy landscape. In place for nearly a decade, the Energiewende is a major plan for transforming the country’s energy system to make it more efficient and supplied mainly by renewable sources. The Energiewende is clearly visible in electricity generation, where it has increased the share of renewables. Yet despite progress on lowering overall emissions, Germany is struggling to meet its near-term emissions reduction targets, in large part because of uneven progress across sectors. It faces notable challenges in transport and heating. Now, the government must refocus its efforts to achieve stronger emissions reductions in lagging sectors. A recently adopted climate action plan, which includes a carbon price in the transport and heating sectors, represents an important step in the right direction. In its energy transition so far, Germany has maintained a high degree of oil, natural gas and electricity supply security. Planned nuclear and coal phase-outs are set to increase the country’s reliance on natural gas, making it increasingly important to continue efforts to diversify gas supply options, including through liquefied natural gas imports. In this report, the IEA provides energy policy recommendations to help Germany smoothly manage the transformation of its energy sector.

The German vocational education and training (VET) system is admired around the world for its ability to prepare young people for skilled employment. In Germany, VET smooths transitions into work and is closely aligned with labour market demand. This report focuses on an unprecedented test of the German VET system: how to respond to the significant increase in migrants who arrived in the country in 2015-16. The study explores both the opportunities and the challenges presented by migration. Germany has already devoted significant attention to VET as a mechanism for enabling integration – and for good reason. Work-based learning assists integration because it demonstrably gives learners skills that employers want in real-world settings. The report assesses the barriers faced by learners in their journeys into and through VET, exploring how such challenges can be addressed. In addition, the study looks at system-wide issues in relation to how VET provision and integration policy is governed. Lastly, it explores opportunities for increased flexibility in the German VET system of relevance to all youth at risk of not succeeding in VET. In responding to migrant needs, German VET can become more inclusive without reducing quality.

This profile provides a concise and policy-relevant overview of health and the health system in Germany as part of the broader series of the State of Health in the EU country profiles. It provides a short synthesis of: the health status in the country; the determinants of health, focussing on behavioural risk factors; the organisation of the health system; and the effectiveness, accessibility and resilience of the health system. This profile is the joint work of the OECD and the European Observatory on Health Systems and Policies, in co-operation with the European Commission.