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  • 11-September-2019

    English

    Tax Morale - What Drives People and Businesses to Pay Tax?

    Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
  • 11-September-2019

    English

    High-level Policy Seminar on International Capital Flows

    This high-level seminar, co-organised with Japan as 2019 G20 Presidency, will bring together senior policy officials and academics to discuss current issues linked to global financial integration and the role that international frameworks can play to maximise benefits and minimise drawbacks.

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  • 10-September-2019

    English

    Is there a role for blockchain in responsible supply chains?

    This paper takes a critical look at how blockchain technology is currently being developed and used to advance due diligence in supply chains. It includes considerations for how responsible business conduct objectives can be integrated into emerging blockchain initiatives in a consistent and effective way.

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  • 10-September-2019

    English

    Government at a Glance Southeast Asia 2019

    Government at a Glance Southeast Asia 2019 is the first edition in the Government at a Glance series for the region. It provides the latest available data on public administrations in the 10 ASEAN member countries: Brunei Darussalam, Cambodia, Indonesia, Lao People’s Democratic Republic, Malaysia, Myanmar, the Philippines, Singapore, Thailand and Viet Nam. This publication includes indicators on public finance and economics, public employment, budget practices and procedures, strategic human resources management, digital government, open government and citizen satisfaction with public services. Where possible, these data were compared against the OECD average and that of the neighbouring OECD member countries, such as Australia, Korea, Japan and New Zealand.Each indicator in the publication is presented in a user-friendly format, consisting of graphs and/or charts illustrating variations across countries and over time, brief descriptive analyses highlighting the major findings conveyed by the data, and a methodological section on the definition of the indicator and any limitations in data comparability.
  • 9-September-2019

    English

    OECD Business and Finance Outlook

    9 September 2019 - ‌‌This year’s edition considers the importance of public trust in business and finance, offering a conceptual approach to understanding facets of trust in finance, investment and business with respect to economic value, fairness and integrity of conduct, as well as alignment with societal values.

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  • 9-September-2019

    English

    OECD review of pension systems in Peru

    This review assesses Peru’s pension system in its entirety, looking at both public and private, pay-as-you-go (PAYG) financed and funded pension provisions. The review then provides policy options to help tackle old-age poverty; establish a solid framework for the contributory pension system to meet its objectives.

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  • 9-September-2019

    English

    More efforts needed to boost trust in business and finance

    Policy makers should step up their efforts to bolster public trust in finance to reduce the risks of contagion if economic growth and financial returns continue to fall, according to a new OECD report.

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  • 9-September-2019

    English

    OECD Business and Finance Outlook 2019 - Strengthening Trust in Business

    The OECD Business and Finance Outlook is an annual publication that presents unique data and analysis on the trends, both positive and negative, that are shaping tomorrow’s world of business, finance and investment. Using analysis from a wide range of perspectives, this year’s edition considers the importance of public trust in business and finance, offering a conceptual approach to understanding facets of trust in finance, investment and business with respect to economic value, fairness and integrity of conduct, as well as alignment with societal values. The Outlook provides an assessment of factors that contributed to a deterioration of trust during the Global Financial Crisis; reviews recent developments that could contribute to a renewed erosion of trust; and, offers policy considerations to help strengthen public trust in business and finance.
  • 6-September-2019

    English

    Revenue Statistics in Latin America and the Caribbean 2019

    This report compiles comparable tax revenue statistics over the period 1990-2017 for 25 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations, the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank. The 2019 edition is the first to be produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.
  • 5-September-2019

    English

    Blockchain Technologies as a Digital Enabler for Sustainable Infrastructure

    Embracing new technologies that could enable drastic reductions in GHG emissions will be key to delivering low-emissions pathways for growth, but it is not always obvious what the big breakthroughs will look like. This report looks at how blockchain technology can be applied to support sustainable infrastructure investment that is aligned with climate change objectives.

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