Reports


  • 11-September-2015

    English

    Policy Framework for Investment, 2015 Edition

    The objective of the Policy Framework for Investment (PFI) is to mobilise private investment that supports steady economic growth and sustainable development, contributing to the economic and social well-being of people around the world. Drawing on international good practices, the PFI proposes guidance in policy fields critically important for improving the quality of a country’s enabling environment for investment. It encourages policy makers to ask appropriate questions about their economy, their institutions and their policy settings to identify priorities, to develop an effective set of policies and to evaluate progress. First developed in 2006, the PFI was updated in 2015 to take into account feedback from numerous users at country and regional levels, as well as changes in the global economic landscape.

     

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  • 7-September-2015

    English

    Capital flows and the OECD Code of Liberalisation of Capital Movements

    The Capital Movements Code provides a balanced framework for capital account openness. It is the only multilateral legal instrument with comprehensive coverage of capital movements. This includes inflows and outflows, long-term and short-term operations.

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  • 5-September-2015

    English

    Taxation of SMEs in OECD and G20 Countries

    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.

  • 5-September-2015

    English, PDF, 168kb

    Cooperation on approaches to macro-prudential and capital flow management measures: Update by the IMF and the OECD

    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).

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  • 7-August-2015

    English

    Implementing new international standards for compiling FDI statistics

    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.

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  • 13-July-2015

    English

    Responsible Supply Chains in the Garment and Footwear Sector

    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.

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  • 10-July-2015

    English

    Financing for development? Show me the money!

    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.

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  • 2-July-2015

    English, PDF, 1,872kb

    Entrepreneurship support for the unemployed in Slovenia

    This rapid policy assessment focused on supporting the unemployed in business creation and self-employment, notably the Measure for Commencing Commercial Activity or Self-employment is organised and promoted by the State Employment Agency.

  • 2-July-2015

    English, PDF, 2,150kb

    Youth Entrepreneurship support in Poland (doc)

    This rapid policy assessment focused on supporting the unemployed in business creation and self-employment, notably the Measure for Commencing Commercial Activity or Self-employment is organised and promoted by the State Employment Agency.

  • 2-July-2015

    English, PDF, 1,893kb

    Entrepreneurship support for the unemployed in Latvia (pdf)

    This rapid policy assessment focused on supporting the unemployed in business creation and self-employment, notably the Measure for Commencing Commercial Activity or Self-employment is organised and promoted by the State Employment Agency.

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