Publications


  • 19-January-2012

    English

    Dealing Effectively with the Challenges of Transfer Pricing

    This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible. 
  • 17-January-2012

    English

    Sick on the Job? - Myths and Realities about Mental Health and Work

    The costs of mental ill-health for the individuals concerned, employers and society at large are enormous. Mental illness is responsible for a very significant loss of potential labour supply, high rates of unemployment, and a high incidence of sickness absence and reduced productivity at work. In particular, mental illness causes too many young people to leave the labour market, or never really enter it, through early moves onto disability benefit. Today, between one-third and one-half of all new disability benefit claims are for reasons of mental ill-health, and among young adults that proportion goes up to over 70%.   Indeed, mental ill-health is becoming a key issue for the well-functioning of OECD’s labour markets and social policies and requires a stronger focus on policies addressing mental health and work issues. Despite the very high costs to the individuals and the economy, there is only little awareness about the connection between mental health and work, and the drivers behind the labour market outcomes and the level of inactivity of people with mental ill-health. Understanding these drivers is critical for the development of more effective policies. This report aims to identify the knowledge gaps and begin to narrow them by reviewing evidence on the main challenges and barriers to better integrating people with mental illness in the world of work.  
  • 16-January-2012

    English

    Measuring Regulatory Performance - A Practitioner's Guide to Perception Surveys

    Now more than ever, OECD countries are investing significant resources in regulatory policies and reforms. At the same time, governments are under increasing pressure to explain such reforms and their benefits to the public. Perception surveys are an important part of this process and they are being used by OECD members to measure how citizens and businesses view regulation in their countries.

    This guide helps officials use perception surveys to evaluate and communicate the results of reform processes. While the guide draws on examples from the regulatory field, it is also useful for other policy areas. In non-technical language, the guide clearly explains the challenges involved in the design and use of business and citizen perception surveys – and ways to overcome them. It also helps officials get the most out of survey results, whether conducted internally or by external experts.

  • 16-January-2012

    English

    Energy

    The OECD Green Growth Strategy aims to provide concrete recommendations and measurement tools, including indicators, to support countries’ efforts to achieve economic growth and development, while ensuring that natural assets continue to provide the resources and environmental services on which well-being relies. The strategy proposes a flexible policy framework that can be tailored to different country circumstances and stages of development. This report was coordinated with the International Energy Agency (IEA).

    This report looks at the role of the energy sector in moving towards a green growth model and the policies to facilitate the transition.  Together with innovation,  going green can be a long-term driver for economic growth, through, for example, investing in renewable energy and improved efficiency in the use of energy and materials. 

  • 2-January-2012

    English

    Inventory of Estimated Budgetary Support and Tax Expenditures for Fossil Fuels

    This publication provides preliminary, quantitative estimates of direct budgetary support and tax expenditures supporting the production or consumption of fossil fuels in selected OECD member countries. The information has been compiled as part of the OECD’s programme of work to develop a better understanding of environmentally harmful subsidies (EHS). It has been undertaken as an exercise in transparency, and to inform the international dialogue on fossil-fuel subsidy reform. It is also intended to inform the ongoing efforts of G20 nations to reform fossil-fuel subsidies.

    For each of the 24 OECD countries covered, the Inventory provides a succinct summary of its energy economy, and of the budgetary and tax-related measures provided at the central-government level (and, in the case of federal countries, for selected sub-national units of government) relating to fossil-fuel production or consumption.

    Many measures listed in this inventory are relative preferences within a particular country’s tax system rather than absolute support that can be readily compared across countries, and for that reason no national totals are provided.

  • 22-December-2011

    English

    The Future of Families to 2030

    Since the 1960s the family in the OECD area has undergone significant transformation. In many countries, the extended family has all but disappeared, and the traditional two-parent family has become much less widespread as divorce rates, re-marriages, cohabitation, single parenthood and same-sex partnerships have all increased.  With rising migration, cultures and values have become more diverse, with some ethnic minorities evolving as parallel family cultures while others intermingle with mainstream cultures through mixed-race marriages. Families have seen more mothers take up work in the labour market, their adolescents spend longer and longer in education and training, and the elderly members of the family live longer and, increasingly, alone.  The repercussions of these changes on housing, pensions, health and long-term care, on labour markets, education and public finances, have been remarkable. Recent demographic projections perfromed by many OECD countries suggest that the next 20 years are likely to see a continuation and even acceleration of changes in household and family structures.  In particular, the numbers and shares of single-adult and single-parent households are expected to increase significantly, as is the number of couples without children.

    This report explores likely future changes in family and household structures in OECD countries; identifies what appear to be the main forces shaping the family landscape between now and 2030; discusses the longer-term challenges for policy arising from those expected changes; and on the basis of the three subsequent thematic chapters, suggests policy options for managing the challenges on a sustainable basis.  

  • 20-December-2011

    English

    Literacy for Life - Further Results from the Adult Literacy and Life Skills Survey

    Literacy for Life is the second report from the Adult Literacy and Life Skills Survey. It presents additional results on the nature and magnitude of the literacy gaps faced by OECD countries and how these gaps have evolved over the medium term.

    It offers new insights into the factors that influence the formation of adult skills in various settings – at home and at work – for the eleven countries participating in the first and last round of data collection between 2003 and 2008. The study offers comparative evidence on the impact of various factors on the supply of skill. The study offers a special focus on numeracy skills and problem solving skills. It explores the relationships between numeracy and key socio-demographic factors as well as labour market outcomes and earnings.

    It highlights the importance of problem solving skills by defining this foundational skill and by exploring its determinants as well as its relative role in influencing important labour market outcomes.

    The report offers also an analysis of performance across multiple skill domains. It investigates the skill profiles of various population groups defined in terms of the demographic and socioeconomic characteristics of those who score at levels deemed to be low in one or more skill domains and explores the resulting consequences.

    The report concludes by investigating the issue of skill mismatch in the labour market and its relationship to adult learning. The extent and distribution of mismatch between the day-to-day literacy related requirements of workers and the literacy skills they have obtained is an important issue that is being explored in this study.

  • 15-December-2011

    English

    Trends towards Sustainability in the Nuclear Fuel Cycle

    Interest in expanding nuclear power to cope with rising demand for energy and potential climate change places increased attention on the nuclear fuel cycle and whether significant moves are being taken towards ensuring sustainability over the long term. Future nuclear power programme decisions will be increasingly based on strategic considerations involving the complete nuclear fuel cycle, as illustrated by the international joint projects for Generation IV reactors. Currently, 90% of installed reactors worldwide operate on a once-through nuclear fuel cycle using uranium-oxide fuel. While closing the fuel cycle has been a general aim for several decades, progress towards that goal has been slow. This report reviews developments in the fuel cycle over the past ten years, potential developments over the next decade and the outlook for the longer term. It analyses technological developments and government actions (both nationally and internationally) related to the fuel cycle, and examines these within a set of sustainability parameters in order to identify trends and to make recommendations for further action.

  • 7-December-2011

    English

    Climate Change and Tourism Policy in OECD Countries

    Undertaken jointly with United Nations Environment Programme, the report analyses policies and issues related to climate change adaptation and mitigation in the tourism sector. It provides policy recommendations, with the objective to identify priority areas to be included in a framework for action in the area of climate change and tourism.  A review of the state of policy-making on this important issue clearly indicates that greater efforts could be made by countries to understand the likely impacts of climate change on tourism; there is a low awareness of the tourism sector's climate change mitigation and adaptation needs; and that current policy, with few exceptions, is inadequate to the scale of the challenge, both on mitigation and adaptation.

  • 5-December-2011

    English

    Inshell Hazelnuts and Hazelnut Kernels

    This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the current Inshell Hazelnuts and Hazelnut Kernels standard. This brochure illustrates the standard text on Inshell Hazelnuts and Hazelnut Kernels. It demonstrates the quality parameters on high quality photographs. Thus it is a valuable tool for the inspection authorities, professional bodies and traders interested in international trade in Inshell Hazelnuts and Hazelnut Kernels. The brochure also includes a USB key containing the electronic version of the publication.

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