Publications & Documents

This report aims at assisting tax authorities in designing and implementing an effective Value Added Tax/Goods and Services Tax (VAT/GST) policy response to the growth of the sharing and gig economy. The rise of this phenomenon, powered by digital platforms, has transformed a number of industries within just a few short years. It involves large numbers of new economic operators (often private individuals), who monetise (often) underutilised goods and services by offering these, via digital platforms, for temporary ('shared') use by primarily private consumers. Questions have been raised whether existing VAT/GST policy and administration frameworks are sufficiently capable of dealing with this new economic reality notably with a view to protecting VAT/GST revenue and minimising economic distortions. This report sets out the core components of a comprehensive VAT/GST policy strategy for tax authorities to consider in response. It analyses the key features of the sharing and gig economy and its main business models; identifies the associated VAT/GST challenges and opportunities; and presents a wide range of possible measures and approaches to support an effective policy response. This includes detailed guidance on the possible role of digital platforms in facilitating and enhancing VAT/GST compliance in the sharing and gig economy.

The COVID-19 crisis may bring lasting socioeconomic changes, also affecting science, technology and innovation (STI). This paper discusses the effects that the COVID-19 crisis could have on the future of STI and its policies, building on lessons learned from past crises, an analysis of diverse sources of early data and insights from expert discussions in international policy fora. Factors shaping the future of STI include the unequal effects of the crisis on R&D spending across sectors, the accelerated adoption of digital tools and techniques, and changes in the openness and inclusiveness of research and innovation ecosystems. The paper also explores how STI policy could experience fundamental changes as resilience, environmental sustainability and inclusiveness become more prominent objectives on policy agendas. This includes experimentation with new data and digital tools for policy purposes and unconventional policy approaches, which could spur the adoption of new and more effective STI policies.

Vocational education and training (VET) plays a central role in preparing young people for work, developing the skills of adults and responding to the labour-market needs of the economy. Teachers and leaders in VET can have an immediate and positive influence on learners’ skills, employability and career development. However, when compared to general academic programmes, there is limited evidence on the characteristics of teachers and institutional leaders in VET and the policies and practices of attracting and preparing them. VET teachers require a mix of pedagogical skills and occupational knowledge and experience, and need to keep these up to date to reflect changing skill needs in the labour market and evolving teaching and learning environments. This report fills the knowledge gap on teachers and leaders in VET, and produces new insights into what strategies and policies can help develop and maintain a well-prepared workforce. It zooms in on VET teacher shortages; strategies for attracting and retaining teachers; initial training and professional development opportunities for teachers; the use of innovative technologies and pedagogical strategies; and the important role of institutional leaders and strategies for better preparing and supporting them.

This paper provides an overview of the nature and key priorities of family support services operating in OECD countries to inform on the factors that contribute to their quality and delivery effectiveness. The evidence collated in this paper draws from the responses to Questionnaires answered by delegates to the OECD Working Party on Social Policy and by around 170 family service providers from OECD countries. The report discusses policy options to help countries develop and sustain the effective delivery of family support services throughout childhood, improve their quality, and to make better use of digital tools to enhance service delivery.

This report presents new evidence about occupations requiring artificial intelligence (AI)-related competencies, based on online job posting data and previous work on identifying and measuring developments in AI. It finds that the total number of AI-related jobs increased over time in the four countries considered – Canada, Singapore, the United Kingdom and the United States – and that a growing number of jobs require multiple AI-related skills. Skills related to communication, problem solving, creativity and teamwork gained relative importance over time, as did complementary software-related and AI-specific competencies. As expected, many AI-related jobs are posted in categories such as 'professionals' and 'technicians and associated professionals', though AI-related skills are in demand, to varying degrees, across almost all sectors of the economy. In all countries considered, the sectors 'Information and Communication', 'Financial and Insurance Activities' and 'Professional, Scientific and Technical Activities' are the most AI job-intensive.

This paper reviews issues and trends in business advice policies for business start-ups and existing SMEs, including public support for business consultancy and mentoring. Business advice policies aim to improve the growth, survival and productivity performance of new and small firms by strengthening their strategic management capabilities. The paper examines the rationale for government policies in this field, different policy delivery models, recent policy trends - such as increased use of third party delivery and performance management systems - and evidence on policy impacts. It focuses in particular on three key issues faced by policy makers - how to stimulate demand for business development services from firms and entrepreneurs who could benefit; how to target and segment support provided to different types of firms and entrepreneurs; and how to introduce digital business diagnostic tools into the advice system.

COVID-19 has put renewed focus on the importance of addressing longstanding challenges that OECD governments face in delivering public services, especially in regions with people spread over a wider area where economies of scale are more difficult to achieve. The physical infrastructure needed to provide good quality education and health services can be more complex and expensive in rural and remote regions that also struggle to attract and retain education and health care professionals. Acute ageing trends in many rural regions and, in some cases, a shrinking population will require sustainable policy responses that will need to be coherent with pressure to drive efficiencies in public spending. This report examines the nuances specific to the delivery of education and health care to people everywhere, offering recommendations on how to better adapt provision to the realities of today and the emerging realities of tomorrow to face the challenges of distance, demographic change and fiscal belt-tightening. The report also examines digital connectivity issues in rural and remote regions, recognising the significant scope for digital delivery of services to mitigate challenges related to distance. Finally, the report looks at governance issues, including fiscal issues, through which the delivery of these critical services is administered and paid for.

This paper takes stock of official statistics on AI use in firms collected through ICT usage surveys. Its aim is to highlight statistically sound data that can be used to guide policymakers and other stakeholders in the complex field of AI. It provides a cross-country comparison of official AI measures in selected OECD countries and international organisations by reviewing the statistical AI definitions developed explicitly for measurement purposes as well as the AI questions in official ICT use surveys. Based on the results of these surveys, the paper provides an international comparison of AI uptake among firms. It also includes a brief overview of smaller-scale non-official measures of AI, which can complement official statistics. In its final part, it makes an initial attempt to match AI policy with the AI measures previously analysed, and highlights possible next steps. This paper is also a contribution to the OECD AI Policy Observatory.