Publications


  • 7-August-2017

    English

    Brazil's Federal Court of Accounts - Insight and Foresight for Better Governance

    Brazil’s Federal Court of Accounts, the Tribunal de Contas da União (TCU), is seeking to go beyond its traditional oversight role and help improve policy formulation, implementation and evaluation. This report identifies ways TCU can achieve this by applying principles of good governance to areas such policy coherence, strategic and long-term budgeting, internal control and risk management, and monitoring and evaluation. It suggests concrete steps TCU can take to adapt its own strategies, approaches and audit programming to provide valuable insight and foresight to policy makers in the centre of government. In this way, it can help ensure that policies and programmes are forward looking and based on evidence.

  • 3-August-2017

    English

    Education in Costa Rica

    As Costa Rica’s economy has developed in recent decades, the education system that helped propel the country to upper middle-income status now needs reform to respond to rising expectations and changing demands for skills. New challenges are emerging: economic growth has recently slowed, inequality is widening and productivity growth is weak. How can Costa Rica improve both the quality and equity of its education system while also addressing efficiency challenges? This report assesses Costa Rica’s policies and practices against best practice in education from across the OECD and other reference countries in the Latin American region. It analyses its education system’s major strengths and the challenges it faces, from early childhood education and care to tertiary education. It offers recommendations on how Costa Rica can improve quality and equity to ensure strong, sustainable and inclusive growth. This report will be of interest in Costa Rica as well as other countries looking to raise the quality, equity and efficiency of their education systems.

  • 3-August-2017

    English

    Production Transformation Policy Reviews - Actions to Succeed in a Changing World

    As countries are increasingly concerned with the future of globalisation and industry and their role in global production networks, defining and implementing policies for economic transformation that deliver on the competitive, social, and environmental goals has become paramount. The complex and fast-changing global economic landscape calls for a better understanding of the ongoing technological and industrial re-organisation, to enable policy makers to better plan and act for the present and the future. The Production Transformation Policy Reviews (PTPRs) are the policy tool for assessment and guidance on strategies for economic transformation. Developed within the framework of the OECD Initiative for Policy Dialogue on Global Value Chains, Production Transformation and Development, the PTPRs provide a guiding framework to inform policy choices on competitiveness.

    This document clarifies the rationale for the PTPRs as a policy assessment and guidance tool, presents the conceptual framework, clarifies the value proposition, and provides information about the review process.

  • 1-August-2017

    English

    OECD Tax Policy Reviews: Costa Rica 2017

    This report is part of a new series of publications entitled OECD Tax Policy Reviews. These country reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems from a tax policy perspective as well as concrete recommendations for tax policy reform. By benchmarking countries’ tax systems and identifying tailored tax policy reform options, the ultimate objective of the reviews is to enhance the design of existing tax policies and to support the adoption and implementation of tax policy reforms.

    This first edition provides a comprehensive tax policy assessment of Costa Rica’s current tax system as well as tax policy reform recommendations. The report is divided into five chapters, starting with a general chapter providing an overview of key macroeconomic and tax revenue trends (Chapter 1), followed by an assessment of the main types of taxes of the Costa Rican tax system, including corporate income taxes (Chapter 2), personal income taxes and social security contributions (Chapter 3), the general sales tax (Chapter 4) and environmentally-related taxes (Chapter 5)

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  • 31-July-2017

    English

    Interrelations between Public Policies, Migration and Development in Costa Rica

    Interrelations between Public Policies, Migration and Development in Costa Rica is the result of a project carried out by the Centro Centroamericano de Población (CCP) at the University of Costa Rica and the OECD Development Centre, in collaboration with the Dirección General de Migración y Extranjeria (DGME) and with support from the European Union. The project aimed to provide policy makers with evidence on the way migration influences specific sectors – the labour market, agriculture, education, investment and financial services and social protection and health – and, in turn, how sectoral policies affect migration. The report addresses four dimensions of the migration cycle: emigration, remittances, return and immigration.

    The results of the empirical work confirm that migration contributes to the development of Costa Rica, but the potential of migration is not fully exploited. One explanation is that, despite the acknowledgement of the links between migration and development in recent legislation and policy,  policy makers in Costa Rica do not sufficiently take migration into account in all respective policy areas. Costa Rica therefore needs to adopt a more coherent policy agenda to better integrate migration into development strategies, improve co-ordination mechanisms and strengthen international co-operation, to enhance the contribution of migration to development in the country.

  • 28-July-2017

    English

    2013 OECD Recommendation of the Council on Gender Equality in Education, Employment and Entrepreneurship

    The 2013 OECD Recommendation of the Council on Gender Equality in Education, Employment and Entrepreneurship recommends adopting practices that promote gender equality in education, promoting family-friendly policies and working conditions which enable fathers and mothers to balance their working hours and their family responsibilities and facilitate women to participate more in private and public sector employment. It also recommends increasing the representation of women in decision-making position, eliminating the discriminatory gender wage gap, promoting all appropriate measures to end sexual harassment in the workplace, reducing the gender gap in entrepreneurship activity, and paying attention to the special needs of women from disadvantaged minority groups and migrant women.

  • 27-July-2017

    English

    OECD Economic Surveys: Argentina 2017 - Multi-dimensional Economic Survey

    Following years of unsustainable economic policies, Argentina has undertaken a bold turnaround in policies, which has helped to stabilise the economy and avoid another crisis. Building on this reform progress should help lay the foundations to raise the material living standards and well-being of all Argentinians, including the most vulnerable. This Survey discusses the challenges ahead and the policy options to address these challenges. Improvements in the areas of regulation on product markets, labour markets, competition, taxes, infrastructure, education, trade policy and financial markets would strenghten investment and productivity, which are the basis for sustainable income gains. Some of these reforms will involve adjustment costs as jobs will be lost in some firms and sectors and created in others, but well-designed policies can protect the poor and vulnerable from the burden of adjustment. A current focus on strengthening the social safety net and efforts to improve the quality of education are part of such policies, as is labour market support for affected workers. The benefits of stronger growth will depend on improving the distribution of income, which is currently very unequal and leaves one third of the population in poverty, with more at risk of falling into poverty. Efforts are also underway to reduce inequalities in the access to quality education. Public transfers to reduce inequality and poverty will continue to play an important role, together with stronger efforts to curb labour market informality.

    SPECIAL FEATURES: PRODUCTIVITY; INCLUSIVE GROWTH

  • 27-July-2017

    English

    Evaluation of Agricultural Policy Reforms in the European Union - The Common Agricultural Policy 2014-20

    The Common Agricultural Policy (CAP) is the primary agricultural policy instrument of the European Union. This report focuses on the new features and institutional context of the current CAP 2014-20, adopted by the European Parliament and the European Council in December 2013. Special attention is given to risk management instruments and environmental measures. The conclusions drawn in this report seek to inform future reforms of the CAP.

  • 27-July-2017

    English

    Neutralising the Effects of Branch Mismatch Arrangements, Action 2 - Inclusive Framework on BEPS

    This 2017 report sets out recommendations for branch mismatch rules that would bring the treatment of these structures into line with the treatment of hybrid mismatch arrangements as set out in the 2015 Report on Neutralising the Effects of Hybrids Mismatch Arrangements (Action 2 Report). Branch mismatches arise where the ordinary rules for allocating income and expenditure between the branch and head office result in a portion of the net income of the taxpayer escaping the charge to taxation in both the branch and residence jurisdiction. Unlike hybrid mismatches, which result from conflicts in the legal treatment of entities or instruments, branch mismatches are the result of differences in the way the branch and head office account for a payment made by or to the branch. The 2017 report identifies five basic types of branch mismatch arrangements that give rise to one of three types of mismatches: deduction / no inclusion (D/NI) outcomes, double deduction (DD) outcomes, and indirect deduction / no inclusion (indirect D/NI) outcomes. This report includes specific recommendations for improvements to domestic law intended to reduce the frequency of branch mismatches as well as targeted branch mismatch rules which adjust the tax consequences in either the residence or branch jurisdiction in order to neutralise the hybrid mismatch without disturbing any of the other tax, commercial or regulatory outcomes. The annexes of the report summarise the recommendations and set out a number of examples illustrating the intended operation of the recommended rules.

  • 27-July-2017

    English

    Garlic

    This brochure is published within the framework of the Scheme for the Application of International Standards for Fruit and Vegetables established by the OECD in 1962. It comprises explanatory notes and illustrations to facilitate the uniform interpretation of the garlic Standard. This brochure describes and demonstrates the quality parameters of garlic, and is accompanied by high quality photographs. It is a valuable tool for inspection authorities, professional bodies, and traders interested in international trade in garlic.

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