Now more than ever, governments are striving to mobilise greater tax revenue domestically. To do so, they are increasingly reaching out to inform and engage today’s – and future – taxpayers. They aim to foster an overall “culture of compliance” based on rights and responsibilities, in which citizens see paying taxes as an integral aspect of their relationship with their government. Taxpayer education is the bridge linking tax administration and citizens and a key tool to transform tax culture. Covering innovative strategies in 28 countries, this publication offers ideas and inspiration for taxpayer education, literacy and outreach. It helps revenue authorities in developing countries to strengthen the tax morale and tax compliance of their citizens.
Higher level vocational education and training (VET) programmes are facing rapid change and intensifying challenges. What type of training is needed to meet the needs of changing economies? How should the programmes be funded? How should they be linked to academic and university programmes? How can employers and unions be engaged? The country reports in this series look at these and other questions. They form part of Skills beyond School, the OECD policy review of postsecondary vocational education and training. This report reviews vocational education and training systems in Costa Rica.
Energy is a critical input into the production and consumption patterns that support economic and social wellbeing. However, many forms of energy use contribute to the environmental and climate challenges societies face today. Taxation is a key tool by which governments can influence energy use to contain its environmental impacts. This report provides a systematic analysis of the structure and level of energy taxes in OECD and selected other countries; together, they cover 80% of global energy use.
This report builds on the 2013 edition of Taxing Energy Use, expanding the geographic coverage of the 2013 data set to include Argentina, Brazil, China, India, Indonesia, Russia and South Africa. The report describes energy use, taxation and pricing in these countries and presents detailed graphical profiles of the structure of energy use and taxation for each.
The analysis reveals large differences in the taxation of energy across countries, although common patterns emerge. Transport taxes are considerably higher than in other sectors, where fuels that cause considerable harm for the environment and human health are often taxed at very low – or zero – rates. With few exceptions, countries' energy taxes do not harness the full power of taxes to reduce pollution and combat climate change.
This new Outlook on finance and investment presents unique data, analysis and instruments, looking at what might affect and change, both favourably and unfavourably, tomorrow's world of business, finance and investment. Investment (including foreign direct investment), SME financing, pensions, insurance, corporate governance and competition are among the threads creating the narrative of today's environment and future expectations.
The report provides an in-depth analysis of the results from the Survey of Adult Skills related to problem solving in technology-rich environments, along with measures concerning the use of ICT and problem solving. The Nordic countries and the Netherlands have the largest proportions of adults (around 40%) who score at the higher levels in problem solving, while Ireland, Poland and the Slovak Republic have the smallest proportions of adults (around 20%) who score at those levels. Variations in countries’ proficiency in problem solving using ICT are found to reflect differences in access to the Internet and in the frequency with which adults use e-mail. The report finds that problem-solving proficiency is strongly associated with both age and general cognitive proficiency, even after taking other relevant factors into account. Proficiency in problem solving using ICT is related to greater participation in the labour force, lower unemployment, and higher wages. By contrast, a lack of computer experience has a substantial negative impact on labour market outcomes, even after controlling for other factors. The discussion considers policies that promote ICT access and use, opportunities for developing problem-solving skills in formal education and through lifelong learning, and the importance of problem-solving proficiency in the context of e-government services.
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.
This report examines how countries perform in their ability to prevent, manage and treat cardiovascular disease (CVD) and diabetes. The last 50 years have witnessed remarkable improvements in CVD outcomes. Since 1960, overall CVD mortality rates have fallen by over 60%, but these improvements are not evenly spread across OECD countries, and the rising prevalence of diabetes and obesity are threatening to offset gains.
This report examines how OECD countries deliver the programmes and services related to CVD and diabetes. It considers how countries have used available health care resources to reduce the overall burden of CVD and diabetes, and it focuses on the variation in OECD health systems’ ability to convert health care inputs (such as expenditure) into health gains.
Agility is a tool that can help governments to not only maintain but even improve public services in a time of fiscal consolidation. Financial uncertainty is not the only challenge governments face today. Changing demographics, globalisation, climate change, risk of potential large-scale disasters are among the many others. Agility can help governments meet these challenges as well. It's also not enough to be "agile". Governments must be quick and responsive in a strategic way. This means being aware of emerging opportunities, being able to make tough collective decisions and stick to them, and mobilising appropriate financial and human resources rapidly and efficiently to where/when they are needed most. This publication is supports reforms towards greater strategic agility in the public sector including the use of budgeting policy levers, human resource management strategies and ICTs. It presents, in a sense, a toolkit for reform, together with a broader framework for action, taking into account the enabling factors and potential risks that may occur. This report is also an attempt to show that the public sector has the capacity to reinvent itself during difficult times and that large public sector organisations are able to take on the challenge.
Decommissioning of both commercial and R&D nuclear facilities is expected to increase significantly in the coming years, and the largest of such industrial decommissioning projects could command considerable budgets. Several approaches are currently being used for decommissioning cost estimations, with an international culture developing in the field. The present cost estimation practice guide was prepared in order to offer international actors specific guidance in preparing quality cost and schedule estimates to support detailed budgeting for the preparation of decommissioning plans, for the securing of funds and for decommissioning implementation. This guide is based on current practices and standards in a number of NEA member countries and aims to help consolidate the practice and process of decommissioning cost estimation so as to make it more widely understood. It offers a useful reference for the practitioner and for training programmes.
The perceived potential of clean energy to support employment in the post-crisis recovery context has led several OECD and emerging economies to design green industrial policies aimed at protecting domestic manufacturers, notably through local-content requirements (LCRs). These typically require solar or wind developers to source a specific share of jobs, components or costs locally. Such requirements have been designed or implemented in the solar- and wind-energy sectors in at least 21 countries, including 16 OECD countries and emerging economies, mostly since 2009.
Empirical evidence gathered in this report shows however that LCRs have actually hindered international investment across the solar PV and wind-energy value chains, by increasing the cost of inputs for downstream activities. This report also takes stock of other measures that can restrict international investment in solar PV and wind energy, such as trade remedies and technical barriers. This report provides policy makers with evidence-based analysis to guide their decisions in designing clean-energy support policies.