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  • 30-June-2021

    English

    The learning gain over one school year among 15-year-olds - An analysis of PISA data for Austria and Scotland (United Kingdom)

    This paper compares the learning gain over one year of schooling among 15-year-old students in Austria and Scotland (United Kingdom). Common metrics for reading, mathematics and science learning, as established by the Programme for International Student Assessment (PISA), are used. In order to overcome the limitations of a cross-sectional, single-cohort design, multiple cycles of PISA data are combined. The fact that Austria and Scotland moved their testing period across cycles is also exploited. The results are used to establish a benchmark for other performance differences observed in PISA, such as gender gaps, socio-economic gaps or between-country differences.
  • 17-June-2021

    English

    Fighting Tax Crime – The Ten Global Principles, Second Edition

    First published in 2017, Fighting Tax Crime - The Ten Global Principles is the first comprehensive guide to fighting tax crimes. It sets out ten essential principles covering the legal, institutional, administrative, and operational aspects necessary for developing an efficient and effective system for identifying, investigating and prosecuting tax crimes, while respecting the rights of accused taxpayers. This second edition addresses new challenges, such as tackling professionals who enable tax and white-collar crimes, and fostering international co-operation in the recovery of assets. Drawing on the experiences of jurisdictions in all continents, the report also highlights successful cases relating to the misuse of virtual assets, complex investigations involving joint task forces, and the use of new technology tools to fight tax crimes and other financial crimes. The Ten Global Principles are an essential element of the OECD’s Oslo Dialogue, a whole-of-government approach for fighting tax crimes and illicit financial flows. Alongside the policy document, the second edition is joined by 33 country chapters, detailing jurisdictions’ domestic tax crime enforcement frameworks as well as the progress made in implementing the Ten Global Principles. These chapters are available separately online.
  • 15-June-2021

    English, PDF, 401kb

    OECD Skills Outlook 2021: How does Austria compare?

    The Skills Outlook Country Profile details key indicators to assess the extent to which Austria is able to provide strong foundations for lifelong learning; promote effective transitions into further education, training and the labour market and engage adults in learning. It also evaluates the effect of the COVID-19 pandemic on adult learning and the labour market.

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  • 11-June-2021

    German, PDF, 320kb

    OECD Skills Outlook 2021: Wie steht Österreich im Vergleich da?

    The Skills Outlook Country Profile details key indicators to assess the extent to which Austria is able to provide strong foundations for lifelong learning; promote effective transitions into further education, training and the labour market and engage adults in learning. It also evaluates the effect of the COVID-19 pandemic on adult learning and the labour market.

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  • 19-May-2021

    English, PDF, 177kb

    Preventing Harmful Alcohol Use: Key Findings for Austria

    Austria has one of the highest levels of alcohol consumption – 12 litres of pure alcohol per capita per year, roughly equivalent to 2.5 bottles of wine or 4.6 litres of beer per week per person aged 15 and over. In addition, in Austria, some population groups are at higher risk than others.

  • 27-March-2021

    English

    International Trade by Commodity Statistics - Volume 2020 Issue 6

    This reliable source of yearly data covers a wide range of statistics on international trade of OECD countries and provides detailed data in value by commodity and by partner country. The first three volumes of International Trade by Commodity Statistics each contain the tables for six countries, published in the order in which they become available. The fourth and fifth contain seven countries and the sixth volume includes five countries as well as the OECD country groupings OECD Total and EU28-Extra. For each country, this publication shows detailed tables relating to the Harmonised System HS 2012 classification, Sections and Divisions (one- and two- digit). Each table presents imports and exports of a given commodity with more than seventy partner countries or country groupings for the most recent five-year period available.
  • 17-March-2021

    English

    Aid at a glance charts

    These ready-made tables and charts provide for snapshot of aid (Official Development Assistance) for all DAC Members as well as recipient countries and territories. Summary reports by regions (Africa, America, Asia, Europe, Oceania) and the world are also available.

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  • 22-December-2020

    English

    Promoting social mobility in Austria

    While income inequality in Austria is relatively low compared to many other OECD countries, social mobility lags behind. Socio-economic outcomes carry over strongly from one generation to the next: more than elsewhere, fathers’ earnings are a strong predictor of the earnings of their prime-age children. This reflects strong persistence across generations in occupational and educational outcomes, particularly for women and migrants. Relative income positions also tend to strongly persist over people’s lives, in particular at the top and bottom. Meanwhile, the middle-income group is polarising, with downward risks rising for the lower middle. Longer-term earnings trajectories (over 15 years) display marked gender differences, with women facing weaker chances of moving up and greater risks of sliding down. This paper identifies policies that promote or hamper social mobility in four domains. First, good-quality early childhood education and care can be a catalyst for upward mobility. Participation rates have significantly risen over the last decade, but still lag those in many OECD countries. Further investment is needed to improve quality and status of formal childcare. Second, tackling low educational mobility in Austria requires ensuring a successful school-to-work transition. Austria provides targeted support for those who struggle, but it could improve funding for disadvantaged schools and consider the appropriateness of 'tracking' students at such a young age. Third, reducing gender inequality in the labour market would greatly improve social mobility. This requires raising incentives for a more equal sharing of family and work responsibilities in the areas of tax policy, parental leave and family and care benefits. Fourth, the Austrian tax and benefit system provides comparatively adequate protection against income shocks. The high concentration of household wealth, combined with the absence of inheritance taxation, however implies that inequalities of opportunity remain large.
  • 22-December-2020

    English

    How reliable are social safety nets? - Value and accessibility in situations of acute economic need

    Social protection systems use a range of entitlement criteria. First-tier support typically requires contributions or past employment in many countries, while safety net benefits are granted on the basis of need. In a context of volatile and uncertain labour markets, careful and continuous monitoring of the effectiveness of income support is a key input into an evidence-based policy process. This paper proposes a novel empirical method for monitoring the accessibility and levels of safety net benefits. It focusses on minimum-income benefits (MIB) and other non-contributory transfers and relies on data on the amounts of cash support that individuals in need receive in practice. Results show that accessibility and benefit levels differ enormously across countries – for instance, in 2015/16, more than four out of five low-income workless one-person households received MIB in Australia, France and the United Kingdom, compared to only one in five in Greece, Italy and Korea, three countries that have since sought to strengthen aspects of safety-net provisions.
  • 16-December-2020

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures.

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