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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, 400kb

    OECD Skills Outlook 2021: How does Spain compare?

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

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  • 11-June-2021

    English

    Mining Regions and Cities Case of Andalusia, Spain

    Andalusia is the largest mining producer in Spain, the second-largest copper producer in the EU and a leader in marble and gypsum production. The region benefits from two distinct mining subsectors, each with a rich network of suppliers that are relevant for local development: the metallic mining sector (e.g. copper and zinc), which accounts for most of the regional mining production, and the non-metallic sector (ornamental rocks, aggregates and industrial minerals), which is highly dispersed across the territory. The regional mining value chain has the potential to leverage the increasing global and EU demand for sustainable raw materials and thus become a frontrunner in leading technologies and circular processes for environmentally sustainable mining. This study identifies how Andalusia can build on its strengths and address current and future challenges to improve regional productivity and well-being while accelerating the transition to a low-carbon economy and assisting EU climate goals.
  • 19-May-2021

    English, PDF, 206kb

    Prevención del consumo nocivo de alcohol - España

    España tiene uno de los niveles más altos de consumo de alcohol: 12,7 litros de alcohol puro per cápita al año, lo que equivale aproximadamente a 2,6 botellas de vino o 4,9 litros de cerveza a la semana por persona de 15 años o más. Además, en España, algunos grupos de población corren más riesgo que otros.

  • 19-May-2021

    English, PDF, 278kb

    Preventing Harmful Alcohol Use: Key Findings for Spain

    Spain has one of the highest levels of alcohol consumption – 12.7 litres of pure alcohol per capita per year, roughly equivalent to 2.6 bottles of wine or 4.9 litres of beer per week per person aged 15 and over. In addition, in Spain, some population groups are at higher risk than others.

  • 18-May-2021

    English

    The Circular Economy in Granada, Spain

    While the COVID-19 crisis has put many economic activities on hold, notably tourism, a pillar of Granada’s economy, it has also created a momentum towards more sustainable production and consumption patterns, in line with carbon neutrality goals. The pandemic also magnified the need for new urban paradigms while increasing awareness on the potential of the circular economy to transition to low carbon cities and regions, whilst also stimulating economic growth, creating jobs, and improving people’s lives and social well-being. This report summarises the findings of a two-year policy dialogue with the city of Granada in Spain, and provides recommendations and a vision to transition to a circular economy. It draws on Granada’s own experience with the transformation of a wastewater treatment plant into a bio factory in 2015, which contributed to increased water reuse and the production of new material from waste. The report argues that the city of Granada can play a role as a promoter, facilitator and enabler of the circular economy. This will require a collective and coordinated approach across all stakeholders and levels of government.
  • 30-March-2021

    English

    The spatial dimension of productivity in Italian co-operatives

    This report explores the spatial dimension of productivity in the co-operatives of Italy, a country where they make up a relatively large share of total national employment. Co-operatives play a countercyclical role in job creation during crises. In a post-pandemic world, they could make a major contribution to steering the economy towards inclusiveness and sustainability. Productivity growth ensures that co-operatives can achieve both economic and social goals in the future. This report applies a place-based approach to investigate the issue of productivity in co-operatives, given their many interdependencies with local communities. Novel evidence points to the local factors that are linked with the concentration and productivity of co-operatives across regions, sectors and firm size classes in Italy. A comparison with other Italian firms as well as with Spanish co-operatives and other Spanish firms serves to illustrate how productivity performance varies across space and firm types. This report constitutes an empirical test for the analytical approach developed by the OECD Spatial Productivity Lab.
  • 27-March-2021

    English

    International Trade by Commodity Statistics - Volume 2020 Issue 6

    This reliable source of yearly data covers a wide range of statistics on international trade of OECD countries and provides detailed data in value by commodity and by partner country. The first three volumes of International Trade by Commodity Statistics each contain the tables for six countries, published in the order in which they become available. The fourth and fifth contain seven countries and the sixth volume includes five countries as well as the OECD country groupings OECD Total and EU28-Extra. For each country, this publication shows detailed tables relating to the Harmonised System HS 2012 classification, Sections and Divisions (one- and two- digit). Each table presents imports and exports of a given commodity with more than seventy partner countries or country groupings for the most recent five-year period available.
  • 17-March-2021

    English

    Introducing individual savings accounts for severance pay in Spain - An ex-ante assessment of the distributional effects

    This report provides an ex ante assessment of the distributional effects of introducing portable severance pay accounts in Spain based on micro-simulations. In the current system, permanent workers who are dismissed from their job are entitled to 20 days of severance pay per year of service, which is relatively high by OECD standards. The report considers a reform that replaces the current severance payment system with individual saving accounts financed through periodic contributions by employers. The report focuses on two versions of the reform that keep constant respectively the total compensation in case of dismissal ('constant benefit') or the expected costs for firms of employing a permanent worker ('constant-cost'). Importantly, the analysis in the report does do not take account of the behavioural responses of firms and workers to the reform.
  • 22-December-2020

    English

    How reliable are social safety nets? - Value and accessibility in situations of acute economic need

    Social protection systems use a range of entitlement criteria. First-tier support typically requires contributions or past employment in many countries, while safety net benefits are granted on the basis of need. In a context of volatile and uncertain labour markets, careful and continuous monitoring of the effectiveness of income support is a key input into an evidence-based policy process. This paper proposes a novel empirical method for monitoring the accessibility and levels of safety net benefits. It focusses on minimum-income benefits (MIB) and other non-contributory transfers and relies on data on the amounts of cash support that individuals in need receive in practice. Results show that accessibility and benefit levels differ enormously across countries – for instance, in 2015/16, more than four out of five low-income workless one-person households received MIB in Australia, France and the United Kingdom, compared to only one in five in Greece, Italy and Korea, three countries that have since sought to strengthen aspects of safety-net provisions.
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