Publications


  • 21-September-2015

    English

    OECD Companion to the Inventory of Support Measures for Fossil Fuels 2015

    This publication is concerned with all policies that directly support the production or consumption of fossil fuels in OECD countries and in a selection of partner economies. It provides a useful complement to the online OECD database that identifies and estimates direct budgetary transfers and tax expenditures benefitting fossil fuels, and from which it derives summary results and indicators on support to fossil fuels, as well as policy recommendations.

    This report emphasises the problems that fossil-fuel subsidies cause in the context of broader policy efforts for mitigating greenhouse-gas emissions, and reviews the various reform initiatives that have already been taken at the international level (G-20, APEC, etc.). In addition, it presents the coverage, method and data sources used for constructing the online database, and further discusses caveats and data interpretation.

  • 18-September-2015

    English

    Corporate Governance of Company Groups in Latin America

    This report provides an overview of frameworks and experience in Latin America and internationally in dealing with the challenges associated with corporate governance of company groups. It describes their economic rationale, benefits and relevance in Latin America, and how they are defined, overseen and regulated. It also delves into some of the risks and more specific challenges involved in ensuring protection of minority shareholder rights and managing or minimising conflicts of interest within groups. It notes the rising importance of Latin American-based multinational company groups. Finally, it reviews existing international and regional guidance on corporate governance of company groups before assessing the more specific policy options and challenges in the region, and describing the conclusions reached by the Latin American Corporate Governance Roundtable and Task Force on Company Groups based on this report’s findings. Country-specific chapters provide more specific descriptions of the frameworks in place for corporate governance of company groups in Argentina, Brazil, Chile, Colombia, Mexico and Peru.

  • 15-September-2015

    English

    Students, Computers and Learning - Making the Connection

    Are there computers in the classroom? Does it matter? Students, Computers and Learning: Making the Connection examines how students’ access to and use of information and communication technology (ICT) devices has evolved in recent years, and explores how education systems and schools are integrating ICT into students’ learning experiences. Based on results from PISA 2012, the report discusses differences in access to and use of ICT – what are collectively known as the “digital divide” – that are related to students’ socio-economic status, gender, geographic location, and the school a child attends. The report highlights the importance of bolstering students’ ability to navigate through digital texts. It also examines the relationship among computer access in schools, computer use in classrooms, and performance in the PISA assessment. As the report makes clear, all students first need to be equipped with basic literacy and numeracy skills so that they can participate fully in the hyper-connected, digitised societies of the 21st century.

  • 15-September-2015

    English

    State-Owned Enterprise Governance - A Stocktaking of Government Rationales for Enterprise Ownership

    This report reviews the rationales offered by national governments for including or maintaining certain corporate assets in state ownership. Drawing from responses from 24 countries to a questionnaire based on the OECD Guidelines on Corporate Governance of State-Owned Enterprises (the “Guidelines”), the report aims to provide guidance to authorities seeking to reform or review their ownership policies. It does so, first, by providing provides an inventory of national practices regarding the application of the Guidelines recommendation that governments should develop and issue an ownership policy that defines the overall objectives of state ownership, the state’s role in the corporate governance of state-owned enterprises (SOEs), and how it will implement its ownership policy. Second, the report illustrates how the state enterprise ownership policy is applied in situations where new SOEs are created, or when the state decides to terminate its enterprise ownership. The report was reviewed by the OECD Working Party on State Ownership and Privatisation Practices, which oversees implementation of the Guidelines, and is current as of October 2014.

  • 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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  • 8-September-2015

    English

    OECD Development Co-operation Peer Reviews: Belgium 2015

    The OECD’s 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. Since the 2010 peer review, Belgium has reinforced the leadership and management of its institutional system for development co-operation, making it more strategic and taking steps towards delivering more co-ordinated and high quality development co-operation.

  • 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.

  • 2-September-2015

    English

    Water Resources Governance in Brazil

    Water is abundant in Brazil, but unevenly distributed across regions and users. Remarkable progress to reform the sector has been achieved since the 1997 National Water Law, but economic, climate and urbanisation trends generate threats that may jeopardize national growth and development. The consequences are particularly acute in regions where tensions across water users already exist or are likely to grow. The report is the result of a policy dialogue with more than 100 stakeholders at different levels in Brazil. It assesses the performance of Brazil’s water governance and suggests policy recommendations for strengthening the co-ordination between federal and state water policies and for setting up more robust water allocation regimes that can better cope with future risks. The report concludes with an action plan, which suggests concrete milestones and champion institutions to implement those recommendations.

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  • 2-September-2015

    English

    Applying Modeling to Improve Health and Economic Policy Decisions in the Americas - The Case of Noncommunicable Diseases

    The book introduces several models for assessing health and economic policies in relation to NCDs; shows how the models can be used for different diseases or risk factors; and provides case studies of those models’ application in various countries in the Americas. The ultimate goal is to help policymakers find the best strategies for cost-effective and evidence-based NCD interventions.

  • 28-August-2015

    English

    Evaluating Quality Strategies in Asia-Pacific Countries - Survey Results

    The results of the survey provide a useful overview of quality strategies and policies, and show increasing commitment to quality of care in the Asia/Pacific region. The outcome of this study confirms the importance of the WHO-OECD expert network to facilitate communication/dissemination of evidence on quality improvement programmes and policies among countries.

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