Publications

Sera disponible le 19 Mars 2025
Auteur: OCDE
Langue: anglais
Pages: 53

Corporate income tax incentives in emerging and developing economies

Sera disponible le 19 Mars 2025
Auteur: OCDE
Langue: anglais
Pages: 32

The 2024 update of the OECD Investment Tax Incentives Database (ITID) provides insights into corporate income tax (CIT) incentives for investment in 70 economies, mostly emerging and developing. The database highlights trends on the design, targeting and granting of CIT incentives, notably in terms of instrument-specific design features and eligibility conditions, and whether they support sustainable development objectives. It also provides insights into the evolution of CIT incentives over the 2022–24 period.

Sera disponible le 19 Mars 2025 à 06:00 CET
Auteur: OCDE
Langue: anglais
Pages: 45

Immersive technologies, such as augmented reality, digital twins and virtual worlds, offer innovative ways to interact with information and the environment by engaging one’s senses. This paper explores potential benefits of these technologies, from innovative commercial applications to addressing societal challenges. It also highlights potential risks, such as extensive data collection, mental or physical risks from misuse, and emerging cyber threats. It outlines policy opportunities and challenges in maximising these benefits while mitigating risks, with real-world use cases in areas like remote healthcare and education for people with disabilities. The paper emphasises the critical role of anticipatory governance and international collaboration in shaping the human-centric and values-based development and use of immersive technologies.

Interim Evaluation and Lessons for Educational Programming

Sera disponible le 20 Mars 2025
Auteur: OCDE
Langue: anglais
Pages: 65

Higher education institutions in Bulgaria, like those elsewhere, are adapting to digital transformation, innovative teaching methods, and creating the conditions for inter-institutional collaboration. The Modernisation of Higher Education Institutions procedure was designed to support this shift. Funded through the European Social Fund (ESF), it aimed to expand digital learning, update higher education programmes, and strengthen their connection with the labour market. This evaluation assesses the initiative’s achievements and implementation, examining its design, project selection, and execution within the broader higher education policy landscape in Bulgaria. It finds that the procedure made progress in expanding digital learning, fostering inter-university cooperation, and equipping educators with new skills. However, more structural changes – such as embedding competency-based education and ensuring the long-term sustainability of joint programmes – proved more challenging to achieve. While statutory and funding constraints posed some obstacles to effective implementation, the initiative was able to lay the groundwork for long-term improvements in Bulgaria’s higher education system, offering valuable insights for shaping future higher education reforms.

Issues for consideration

Sera disponible le 20 Mars 2025
Langue: anglais
Pages: 60

Achieving net-zero climate goals requires significant private sector investment in clean technologies. Corporate income tax (CIT) design affects private sector investment and thus warrants consideration in the context of climate policy. This paper presents a conceptual framework outlining key channels through which CIT influences clean investment decisions and broader factors that mediate this relationship. It also identifies policy implications and potential policy options to enhance the alignment of CIT with climate policy objectives.

Lessons from using linked administrative data

Sera disponible le 20 Mars 2025
Auteurs: OCDE, Commission européenne
Langue: anglais
Pages: 31

Public employment services and active labour market policies (ALMPs) have an important role to play in providing adaptable and responsive support to connect people with jobs. This policy report synthesises findings from a joint OECD-EC project on using linked administrative data to evaluate the impact of ALMPs. The report brings insights across a range of dimensions. It shows the power that evaluation brings to policymaking to design effective and efficient ALMPs. It demonstrates the necessity for high-quality and rich data, linked across registers. It discusses how institutions, actors and legislation co-ordinate to generate systematic and credible evidence. Despite the considerable progress made, the report identifies areas where further improvements are needed. The report is written jointly by the OECD and the Directorate General for Employment, Social Affairs and Inclusion of the European Commission.

Evidence from the Policy Survey on School Education in the Digital Age

Sera disponible le 20 Mars 2025
Langue: anglais
Pages: 98

The Policy Survey on School Education in the Digital Age collected comparative information on the digital education policies of 37 jurisdictions (OECD member countries, sub-national entities and non-member economies), covering a range of domains: central strategies and policy co-ordination for digital education; governance and regulation; adaptation of pedagogical approaches, curricula and assessments to digital education; funding and procurement of digital resources; digital infrastructure and innovation; building educators and other stakeholders’ digital capacity; aligning human resource policies with digital education; and frameworks to monitor and evaluate digital education and its impact on students. This working paper presents the complete results of the Policy Survey and an overview of key findings related to each of its domains. The results are intended to strengthen the evidence base on digital education policies, facilitate international peer learning and support public authorities in developing policies and strategies for the successful digital transformation of school education.

Financer la croissance dans un environnement de marché de la dette difficile

Sera disponible le 20 Mars 2025 à 11:00 CET
Auteur: OCDE
Langues: anglais-français
Pages: 14

Les marchés mondiaux de la dette ont joué un rôle clé dans le soutien de la reprise après la crise financière de 2008 et la pandémie de COVID-19, en fournissant continuellement des capitaux aux gouvernements et aux entreprises. Mais leur rôle doit évoluer : il ne s'agit plus seulement de soutenir la reprise, mais de financer l’investissement et la croissance. Cela représente un défi. Les niveaux d’endettement sont déjà élevés et de plus en plus coûteux, la croissance économique ralentit et les risques géopolitiques augmentent. Ce rapport analyse les dernières tendances des marchés mondiaux des obligations souveraines et d’entreprises jusqu'à fin 2024. Il examine également l’endettement souverain dans les marchés émergents et les économies en développement et évalue comment les marchés de la dette pourraient contribuer au financement de la transition climatique.

Sera disponible le 21 Mars 2025
Auteur: OCDE
Langue: anglais
Pages: 144

61% of respondents to a recent Eurobarometer survey on “Discrimination in the European Union” believe that discrimination based on skin colour is widespread. To address this, the European Commission launched the EU Anti-Racism Action Plan 2020-2025 and is now developing a post-2025 strategy that encourages EU countries to implement National Action Plans Against Racism (NAPARs). In this context, this report helps countries monitor and assess the impact of their NAPARs. The report first draws on a comprehensive review of academic literature to examine how bias-driven discrimination against visible minorities limits opportunities in education, school-to-work transition, employment, housing, and health. It then proposes indicators to measure this discrimination and suggests ways for countries to expand data collection on visible minorities, to enable more comprehensive monitoring of anti-racism efforts.

Evidence and policy implications

Sera disponible le 21 Mars 2025
Langue: anglais
Pages: 67

Labour shortages have reached historically high levels over the past decade. While recent labour market adjustments have eased some of this tightness, several sectors continue to struggle with significant shortages. This persistent issue can hinder productivity growth, exacerbate supply chain bottlenecks, and ultimately contribute to inflationary pressures. Against this background, this paper examines labour shortages from a distributional perspective, focusing on the wage, non-wage and sociodemographic dimensions of affected jobs. A key driver of these shortages, among others, is poor job quality, deterring workers from entering or remaining in these roles. Sectors experiencing persistently high shortages, across all countries studied, include healthcare, transportation and storage, accommodation and food, and construction, where women and migrants are overrepresented. Despite these shortages, widespread real wage improvements in these sectors have been largely absent, though some country-specific variations exist. Regarding non-wage job quality dimensions, sectors and occupations with higher shortages tend to exhibit a higher incidence of shift work. Likewise, workers in these sectors experience greater exposure to both mental and physical health risks. Based on cross-country analysis, supplemented by country-specific studies, the paper proposes areas of policy interventions. These include supporting efficient labour market reallocation, prioritising job quality improvements over simply increasing job quantity, and mitigating regional disparities in shortages.

Sera disponible le 21 Mars 2025
Auteur: OCDE
Langue: anglais
Pages: 84

International comparisons are an important tool for benchmarking health system performance, shedding light on health systems’ relative strengths and weaknesses. The present work examines how different groups of countries sharing similar health system characteristics perform relative to others. To make valid and useful comparisons, health systems may be grouped in ways that resonate with policy makers in countries and reflect the policy question at hand. The report specifically addresses three key policy areas: the influence of the overall design of health systems on performance, the role of financial incentives to providers and the role of a strong primary care system. The report shows that there is no indication that any one group of health systems would systematically outperform another. It further provides evidence that there is room for health systems sharing the same broad characteristics to improve performance by borrowing elements from other systems. Rather than engaging in large-scale system reforms, focusing on more targeted policy changes may be a better avenue for improving performance.

Sera disponible le 21 Mars 2025 à 08:00 CET
Auteur: OCDE
Langue: anglais
Pages: 171

How to Make Reforms Acceptable by Design

Sera disponible le 26 Mars 2025 à 09:00 CET
Auteur: OCDE
Langue: anglais
Pages: 120

Sera disponible le 27 Mars 2025
Auteur: OCDE
Langue: anglais
Pages: 250

This report assesses the potential for linkages between foreign direct investment (FDI) and small and medium-sized enterprises (SMEs) in Poland, offering policy recommendations to foster productivity and innovation spillovers to the local economy. It examines the quality of investment that the country attracts, the productive and innovative capacities of Polish SMEs, and the economic, business and policy conditions that facilitate knowledge and technology diffusion from foreign multinationals to domestic enterprises. The report also assesses Poland’s institutional environment and key areas for policy reform in international investment, SMEs and entrepreneurship, and innovation. It takes a regional perspective on investment and SME trends, exploring how targeted policy measures can strengthen FDI-SME linkages and support more balanced regional development.

Sera disponible le 27 Mars 2025
Auteur: OCDE
Langue: anglais
Pages: 92

This report explores how reforms of Public Employment Services (PES) and active labour market policy (ALMP) systems in the Nordic countries (Denmark, Finland, Iceland, Norway and Sweden) contribute to the common Nordic labour market. The report examines recent, ongoing and planned PES reforms and modernisation processes, the increased deployment of digital and Artificial Intelligence (AI) solutions, and co-operation practices between Nordic PES. In addition, the report provides a comprehensive overview of reforms and improvement processes in ALMP systems across OECD countries, highlighting common trends, showcasing best practices and making recommendations for the way forward for Nordic and OECD countries.

Sera disponible le 28 Mars 2025
Auteur: OCDE
Langue: anglais
Pages: 170

Sera disponible le 31 Mars 2025
Auteur: OCDE
Langue: anglais
Pages: 145

This report examines Australians' trust in their public institutions and explores ways to strengthen that trust. Trust in public institutions has become increasingly critical for effective democratic governance, especially when tackling challenges such as digital transformation and climate change. Through comprehensive analysis of trust levels and drivers across institutions, this report provides key insights for both policymakers and citizens, while benchmarking Australia's performance against other OECD countries. It highlights institutional strengths and areas of improvement, supporting Australia's efforts to strengthen democratic governance and ensure responsive and effective public institutions that benefit all Australians.

Sera disponible le 31 Mars 2025 à 09:00 CET
Auteur: OCDE
Langue: anglais
Pages: 136

A Strategic Plan for Natural Resources, Safety and Maritime Services

Sera disponible le 31 Mars 2025 à 20:00 CET
Auteur: OCDE
Langue: anglais
Pages: 75

Sera disponible le 1 Avril 2025
Auteur: OCDE
Langue: anglais
Pages: 113

To achieve ambitious climate targets under the Paris Agreement, countries need more than political will – they need effective governance. This report examines how a mission-oriented approach can transform climate action. Analysing 15 countries' climate council assessments, the report reveals that, while many nations are incorporating elements of mission governance, significant gaps remain. It highlights promising examples of whole-of-government approaches, while identifying key challenges, such as limited societal engagement, weak co-ordination, and a lack of focus on experimentation and ecosystem mobilisation. The report argues that national climate commitments effectively function as overarching missions, and thus, can greatly benefit from applying mission governance principles. It recommends integrating missions into climate mitigation efforts, applying these principles to policy design and implementation, and deploying targeted missions to address specific climate challenges. By embracing a holistic, mission-driven strategy, countries can enhance their climate action and achieve their ambitious targets.

Sera disponible le 1 Avril 2025
Auteur: OCDE
Langue: anglais
Pages: 300

This Handbook is a step bridging the gap between macroeconomic (national accounts) and microeconomic (business statistics and trade statistics, at enterprise level or by type of enterprise). It provides methodological guidance to combine the strengths of both. The macroeconomic statistics relate to GDP and employment, and they are internally consistent. They are also complete, containing estimates for difficult to survey production such as some activities of micro enterprises and illegal activities. The microeconomic statistics provide a wealth of detail, with all kinds of types of enterprises such as small- and medium sized enterprises, multinationals, and exporters/non-exporters that policymakers are interested in. Combining macroeconomic and microeconomic statistics has many benefits. It relates production, value added, imports, and exports of types of enterprises to GDP, total employment and other macroeconomic data in a proper way. It adds heterogeneity to statistics and indicators such as the domestic value added content of exports. This is desirable, since the aggregate might mask important information related to the diversity of the components. It also provides new indicators about direct and indirect linkages, of types of enterprises with each other and of types of enterprises with foreign and domestic supply and use. For example, it is well-known that SMEs generally have a lower propensity to export than large enterprises. The new information shows that due to their sizeable indirect exports, supplying large exporters with goods and services, SMEs still benefit from foreign markets.

Sera disponible le 3 Avril 2025
Auteur: OCDE
Langue: anglais
Pages: 120

Career trajectories are becoming increasingly diverse due to structural labour market transformations such as the green transition, digitalisation and demographic change. Voluntary job mobility can allow workers to reap the benefits of increased longevity by enabling longer labour market participation in better jobs. However, mobility tends to decline with age and older workers are less likely to make voluntary, upward transitions. This report develops policy recommendations for enhancing career progression opportunities at older ages in Austria. It discusses the importance of workplace practices for enabling mid-career transitions and developing working conditions that suit workers at all ages. Health at work is highlighted as a key area for age management in the workplace. The report also looks at skills development as a key means to enhancing labour market mobility, with a focus on improving access to training for mid-career and older workers. Finally, the report examines transitions into and out of part-time work. It outlines the opportunities and barriers part-time work presents for different labour market groups, including women, workers at the end of their career and workers with chronic illnesses.

Sera disponible le 3 Avril 2025 à 09:00 CET
Auteur: OCDE
Langue: anglais
Pages: 200

Sera disponible le 9 Avril 2025 à 09:00 CET
Auteur: OCDE
Langue: anglais
Pages: 233

Current global challenges require governments to improve the way they design and deliver rules, to ensure they remain smart, simple and streamlined, reflecting rapidly changing conditions. The fourth edition of the Regulatory Policy Outlook critically examines regulatory quality across the OECD with a specific focus on how governments can better regulate for people, the planet, and the future. It tracks OECD Members' efforts over the past decade to fully embed the 2012 OECD Recommendation on Regulatory Policy and Governance, and provides good regulatory practices to help close identified gaps. The Outlook provides a pragmatic pathway for governments to better engage citizens and businesses in the laws and regulations that affect their daily lives.

Sera disponible le 10 Avril 2025
Auteur: OCDE
Langue: anglais
Pages: 84

Bulgaria has made notable labour market and social progress in recent years. However, the country faces a pressing demographic challenge, with a rapidly declining and ageing population, which will have significant repercussions on its labour market and economy. In addition, large labour market disparities across different population groups persist and informal employment remains widespread. Poverty is still common in Bulgaria despite rising living standards, and particularly minorities, including immigrants, face social disadvantage. This report provides an overview of the main labour market and social challenges facing Bulgaria and a comprehensive analysis of Bulgaria’s policies and practices compared with best practices in OECD countries in the fields of labour, social and migration policy. It also includes recommendations on how Bulgaria can tackle key challenges. The report will be of interest to Bulgaria as well as to other countries that are looking to promote more inclusive labour markets and societies.

Sera disponible le 10 Avril 2025 à 07:00 CET
Auteur: OCDE
Langue: anglais
Pages: 200

Lessons from 14 Northern Sparsely Populated Areas

Sera disponible le 15 Avril 2025
Auteur: OCDE
Langue: anglais
Pages: 150

Sera disponible le 22 Avril 2025
Auteur: OCDE
Langue: anglais
Pages: 95

The economy of Panama has exhibited strong growth since the turn of the century, and despite shrinking by 18% in 2020 due to the COVID-19 pandemic, recovered quickly in subsequent years. This recovery reflects the country’s economic resilience, buttressed by a fiscal response to the crisis commensurate with the dimension of the challenge, mobilising 3% of GDP to fight the pandemic. The crisis also highlighted significant vulnerabilities in Panama’s development model, including the dual nature of its labour market, where less productive informal work remains widespread, and the limited reach of its social protection system. In contrast to the rapid economic rebound, the social consequences of the pandemic are likely to be more long-lasting effects. The response and stimulus packages found new ways to address these issues innovating in social protection, in support to the productive sector and in mobilisation of resources. This report draws lessons from policy measures implemented during the pandemic and recovery phase and applies them to current strategic challenges. In doing so, it highlights policy priorities to make Panama’s development path more inclusive, stronger and more resilient.

Sera disponible le 30 Avril 2025
Auteur: OCDE
Langues: anglais-français
Pages: 297

Sera disponible le 7 Mai 2025
Auteur: OCDE
Langue: anglais
Pages: 100

Sera disponible le 20 Mai 2025
Auteur: OCDE
Langue: anglais
Pages: 160

This report examines the opportunities and challenges for Costa Rica’s semiconductor ecosystem and provides recommendations to drive its growth. It provides strategic guidance to strengthen Costa Rica’s position in global semiconductor value chains. Costa Rica has a favourable regulatory environment for international business, a robust framework for attracting foreign direct investment and openness to international trade. It also benefits from a relatively skilled and experienced workforce, reliable energy and water infrastructure and geographic and cultural proximity to key semiconductor manufacturing hubs. Further investment in talent and transport infrastructure, while supporting the development of local suppliers, could help Costa Rica capitalise on emerging opportunities to develop its semiconductor ecosystem. The report combines quantitative analysis and policy insights, addressing key aspects such as integration into global value chains, human capital, infrastructure and the regulatory framework. The recommendations focus on critical areas: enhancing the business environment to enable local semiconductor firms to integrate into global value chains, advancing skills and human capital development, and investing in infrastructure improvements. By implementing the policy recommendations presented in the report, Costa Rica could strengthen its position in the global semiconductor value chains and unlock growth opportunities, particularly in assembly, testing and packaging.