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Publications & Documents


  • 29-April-2021

    English

    OECD Environmental Performance Reviews: Ireland 2021

    Ireland’s progress in delinking the economy from environmental pressures has been uneven in the last decade. Greenhouse gas emissions, waste generation and nutrient pollution rose with strong economic growth between the mid-2010s and the inception of the COVID‑19 pandemic. The country’s dispersed settlement pattern implies that roads are the dominant transport mode. Climate, circular economy and biodiversity policies have gained renewed impetus, with various ambitious policy initiatives and large public investment plans. These need to be swiftly implemented to alleviate the growing pressures from intensification of agricultural practices, demographic development, urban sprawl and road traffic. Encouraging businesses and households to take action is key. This requires providing consistent price signals for the use of energy and natural resources and for better managing travel demand, while taking into account affordability, employment impact and regional disparities. This is the third Environmental Performance Review of Ireland. It evaluates progress towards green growth and sustainable development, with a special chapter focusing on sustainable mobility and freight.

  • 15-April-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Ireland (Stage 2) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' Stage 1 peer review report. This report reflects the outcome of the Stage 2 peer monitoring of the implementation of the Action 14 Minimum Standard by Ireland.

  • 25-March-2021

    English

    Funding and financing of local government public investment - A framework and application to five OECD Countries

    The bulk of government investment is done at the local level in OECD countries, representing on average 41% of total public investment. Most studies on subnational government debt focus on the regional or state level, and very few studies analyse public investment specifically by local governments. This paper aims at filling this gap, presenting a framework to analyse the key factors, which affect the capacity of local governments to fund and finance public investment, and illustrates the framework with five case studies: Denmark, Finland, Ireland, Netherlands and New Zealand.

  • 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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  • 18-January-2021

    English

    The effects of online disclosure about personalised pricing on consumers - Results from a lab experiment in Ireland and Chile

    Online personalised pricing is a form of price discrimination that involves charging different prices to different consumers, often based on a consumer’s personal data. Policymakers are currently discussing ways to protect consumers from potential adverse effects of personalised pricing. One option involves displaying disclosures on the websites of retailers that use personalised pricing, in order for consumers to make informed purchase decisions. This paper summarizes findings from a laboratory experiment on the effects that online disclosures about personalised pricing have on consumers. Results from the experiment suggest that online disclosures have only limited effects on consumers’ ability to identify and comprehend online personalised pricing, and cannot confirm a significant effect on participants’ purchasing behaviour. Results from a questionnaire distributed to participants reveal that on average personalised pricing is considered an unfair practice that should be prohibited.

  • 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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  • 15-December-2020

    English

    Education in Ireland - An OECD Assessment of the Senior Cycle Review

    Ireland is undertaking a review of their senior cycle (upper secondary education) led by the National Council for Curriculum and Assessment (NCCA). It aims at collecting the views of all relevant stakeholders to identify the strengths and challenges of senior cycle in its current form, and identify priority issues and actions to move forward. As part of OECD’s implementing education policies project, an OECD team was invited to support the review of Ireland’s senior cycle. The team has carried out the assessment presented here and provided strategic advice based on four analytical aspects: smart policy design, inclusive stakeholder engagement, conducive context and a coherent implementation strategy. Each one of these dimensions matters to ensure that the review of senior cycle can move forward based on evidence and with strong support from stakeholders.

  • 10-December-2020

    English

    Green growth in countries and territories

    There are now 47 Adherents to the 2009 OECD Declaration on Green Growth. Romania has joined Costa Rica, Colombia, Croatia, Bulgaria, Georgia, Kazakhstan, Latvia, Lithuania, Morocco, Peru, Tunisia, as well as OECD members in having adhered to the Declaration.

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  • 7-December-2020

    English

    Education Policy Outlook in Ireland

    This country policy profile on education in Ireland is part of the Education Policy Outlook series. Building on the first policy profile for Ireland (2013), it offers a concise analysis of where the education system stands today in terms of strengths, challenges and ongoing policy efforts, and how this compares to other systems. The profile brings together over a decade’s worth of policy analysis by the Education Policy Outlook, as well as the latest OECD data, relevant thematic and country-specific work and other international and national evidence. It also offers analysis of the Irish education system’s initial responses to the COVID-19 crisis and provides insight into approaches to building greater responsiveness and resilience for the future.

  • 3-December-2020

    English, PDF, 337kb

    Revenue Statistics: Key findings for Ireland

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Ireland did not change between 2018 and 2019, remaining at 22.7%. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

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