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Reports


  • 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, 347kb

    OECD Skills Outlook 2021: How does Israel compare?

    The Skills Outlook Country Profile details key indicators to assess the extent to which Israel 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.

    Related Documents
  • 15-April-2021

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Israel (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 Israel.
  • 22-December-2020

    English

    Reducing socio-economic differences between municipalities in Israel

    Despite being one of the smallest countries in the OECD, Israel is marked by significant socio-economic disparities, which have a clear spatial dimension. Ethnic and religious groups with weak socio-economic outcomes are not benefitting from the thriving high-tech sector in the centre of the country. As a result, there is a persistent lack of employment opportunities in the peripheral areas alongside skills shortages in the dynamic centre. Inequalities between municipalities are the highest in the OECD. Moreover, the current pandemic has hit poorer Haredi neighbourhoods particularly hard. The government should reduce barriers that prevent segments of the population from fully participating in the economic process and give everyone a similar chance to succeed, regardless of where he or she was born. This will require equal access to high-quality education, affordable housing, reasonable public transportation and improved urban planning in every municipality to reduce spatial divides and segregation of disadvantaged households. Local authorities can play a significant role, since good municipal government and effective policies to achieve national priorities are the best means to improve the outcomes of residents of poor areas.
  • 22-December-2020

    English

    Enhancing the efficiency and equity of the tax system in Israel

    Israel’s tax mix is reasonably growth- and employment-friendly. Nonetheless, tax reform is needed to foster an inclusive recovery from the COVID-19 crisis and help tackle Israel’s main economic and societal challenges of high poverty, including among those in work, and slow aggregate productivity growth. The earned income tax credit has been an effective tool to reduce poverty and increase employment among the low-skilled and could be further expanded. The business tax system provides large benefits that aim to incentivise companies to become more productive, but the existing design may create distortions. This preferential tax treatment should be reviewed with a view to better targeting the scheme to ensure net benefits to society. There is also scope to simplify the tax system by removing inefficient tax expenditures and better leverage Israel’s impressive technological capacity to further lower compliance costs and reduce tax evasion. Finally, excise taxes should be adjusted, including by taxing carbon more heavily, to improve environmental and health outcomes.
  • 3-December-2020

    English, PDF, 368kb

    Revenue Statistics: Key findings for Israel

    The OECD’s annual Revenue Statistics report found that the tax-to-GDP ratio in Israel decreased by 0.5 percentage points from 30.9% in 2018 to 30.5% in 2019. Between 2018 and 2019 the OECD average decreased from 33.9% to 33.8%.

  • 30-November-2020

    English

    Building a High-Quality Early Childhood Education and Care Workforce - Further Results from the Starting Strong Survey 2018

    The work of early childhood education and care (ECEC) professionals is the major driver of the quality of an ECEC system. As evidence accumulates on the strong benefits of investing in early education, countries need effective policies to attract, maintain and retain a highly skilled workforce in the sector. This report looks at the makeup of the early childhood education and care workforce across countries, assessing how initial preparation programmes compare across different systems, what types of in-service training and informal learning activities help staff to upgrade their skills, and what staff say about their working conditions, as well as identifying policies that can reduce staff stress levels and increase well-being at work. The report also looks at which leadership and managerial practices in ECEC centres contribute to improving the skills, working conditions and working methods of staff. The OECD Starting Strong Teaching and Learning International Survey (TALIS Starting Strong) is the first international survey that focuses on the early childhood education and care workforce. It offers an opportunity to learn about the characteristics of ECEC staff and centre leaders, their practices at work, and their views on the profession and the sector. This second volume of findings, Building a High-Quality Early Childhood Education and Care Workforce, examines factors that influence the skills development of ECEC professionals, their working conditions and well-being at work, and leadership in ECEC centres.
  • 17-November-2020

    English

    The impact of COVID-19 on SME financing - A special edition of the OECD Financing SMEs and Entrepreneurs Scoreboard

    The COVID-19 crisis has had a profound impact on SME access to finance. In particular, the sudden drop in revenues created acute liquidity shortages, threatening the survival of many viable businesses. The report documents an increase in demand for bank lending in the first half of 2020, and a steady supply of credit thanks to government interventions. On the other hand, other sources of finance declined, in particular early-stage equity. This paper, a special edition of Financing SMEs and Entrepreneurs, focuses on the impacts of COVID-19 on SME access to finance, along with government policy responses. It reveals that the pre-crisis financing environment was broadly favourable for SMEs and entrepreneurs, who benefited from low interest rates, loose credit standards and an increasingly diverse offer of financing instruments. It documents the unprecedented scope and scale of the policy responses undertaken by governments world-wide, and details their key characteristics, and outlines the principal issues and policy challenges for the next phases of the pandemic, such as the over-indebtedness of SMEs and the need to continue to foster a diverse range of financing instruments for SMEs.
  • 21-September-2020

    English

    Congestion Pricing with Minimal Public Opposition - The Use of High-occupancy Toll Lanes and Positive Incentives in Israel

    This paper reports on the Israeli experience with a high-occupancy toll (HOT) lane between Jerusalem and Tel Aviv. It highlights the integration of a park-and-ride service with the HOT lane and the provision of free parking to encourage carpooling. The paper also analyses Israel’s pilot 'Going Green' programme and how it demonstrates the potential of positive incentives to address congestion.
  • 29-July-2020

    English

    Accelerating Climate Action in Israel - Refocusing Mitigation Policies for the Electricity, Residential and Transport Sectors

    This report analyses the actions necessary in the near and medium term to reduce Israel’s GHG emissions in three sectors– electricity, residential and transport, for which specific policy recommendations are developed. The report will serve as input to the roadmap that will be developed to support the country’s long-term low-emission strategy (LT-LEDS). The report adopts a 'well-being lens' that aims to integrate climate action and broader societal priorities, such as affordable housing, better accessibility to jobs, services and opportunities, and improved health. Such an approach can make climate policies both easier to implement politically, economically and socially, as well as more cost-effective. Particular attention is given to avoiding locking in unsustainable development pathways that would impede the achievement of net-zero carbon dioxide emissions in the second half of the century. In addition to the range of sector specific recommendations, a key recommendation for Israel is to enshrine the vision and targets of its LT-LEDS in national legislation, once developed and agreed. While written before the COVID-19 crisis, this report can also inform decisions on Israel’s recovery from the crisis, helping to avoid actions that would lock-in 'inferior' carbon-intensive paradigms and entrench inequalities or reduce quality of life more broadly.
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