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Publications & Documents


  • 23-September-2022

    English

    New gig work or changes in reporting? - Understanding self-employment trends in tax data

    Rising self-employment rates in U.S. tax data that are absent in survey data have led to speculation that tax records capture a rise in new 'gig' work that surveys miss. Drawing on the universe of Internal Revenue Service (IRS) tax returns, we show that trends in firm-reported payments to 'gig' and other contract workers do not explain the rise in self-employment reported to the IRS; rather, that increase is driven by self-reported earnings of individuals in the EITC phase-in range. We isolate pure reporting responses from real labor supply responses by examining births of workers’ first children around an end-of-year cutoff for credit eligibility that creates exogenous variation in tax rates at the end of the tax year after labor supply decisions are already sunk. We find that exposing workers with sunk labor supply to negative marginal tax rates results in large increases in their propensity to self-report self-employment—only a small minority of which leads to bunching at kink-points. Consistent with pure strategic reporting behavior, we find no impact on reporting among taxpayers with no incentive to report additional income and no effects on firm-reported payments of any kind. Moreover, we find these reporting responses have grown over time as knowledge of tax incentives has become widespread. Quantitatively, our results suggest that as much as 59 percent of the growth in self-employment rates, and all counter-cyclicality, can be attributed to changes in reporting behavior that are independent of changes in the nature of work. Our findings suggest caution is warranted before deferring to administrative data over survey data when measuring labor market trends.
  • 6-September-2022

    English

    Young people’s environmental sustainability competence - Emotional, cognitive, behavioural, and attitudinal dimensions in EU and OECD countries

    The paper is the first in a series of two papers mapping young people’s environmental sustainability competence in EU and OECD countries that were prepared as background for the forthcoming OECD Skills Outlook 2023 publication. The papers are the results of a collaboration between the OECD Centre for Skills and the European Commission - Joint Research Centre (Unit B4) on students’ environmental sustainability competence. The second paper is titled: ‘The environmental sustainability competence toolbox: From leaving a better planet to our children to leaving better children for our planet’.
  • 6-September-2022

    English

    The environmental sustainability competence toolbox - From leaving a better planet for our children to leaving better children for our planet

    The paper is the second in a series of two papers mapping young people’s environmental sustainability competence in EU and OECD countries that were prepared as background for the forthcoming OECD Skills Outlook 2023 publication. The papers are the results of a collaboration between the OECD Centre for Skills and the European Commission - Joint Research Centre (Unit B4) on students’ environmental sustainability competence. The first paper is titled ‘Young people’s environmental sustainability competence: Emotional, cognitive, behavioural and attitudinal dimensions in EU and OECD countries.
  • 30-August-2022

    English

    Does Higher Education Teach Students to Think Critically?

    There is a discernible and growing gap between the qualifications that a university degree certifies and the actual generic, 21st-century skills with which students graduate from higher education. By generic skills, it is meant literacy and critical thinking skills encompassing problem solving, analytic reasoning and communications competency. As automation takes over non- and lower-cognitive tasks in today’s workplace, these generic skills are especially valued but a tertiary degree is a poor indicator of skills level. In the United States, the Council for Aid for Education developed an assessment of generic skills called the CLA+ and carried out testing in six countries between 2016 and 2021. This book provides the data and analysis of this 'CLA+ International Initiative'.
  • 9-June-2022

    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.

    Related Documents
  • 18-January-2022

    English

    Paying for results - Contracting out employment services through outcome-based payment schemes in OECD countries

    OECD countries deliver publicly-funded employment services through different institutional arrangements. While in most OECD countries the majority of such services are delivered by public employment services, in two in five OECD and EU countries (or regions) they are partly or fully contracted out to external providers, including for-profit and not-for-profit entities. Contracting out employment services to outside providers offers many potential benefits: an increased flexibility to scale capacity in line with changes in unemployment, the possibility of offering services more cost-effectively, the option to better tailor services through the use of specialised service providers and the possibility to offer jobseekers choice of providers. However, achieving these benefits will depend on the actual design and monitoring of the contracting arrangements that are put in place. Focusing on the job brokerage, counselling and case-management employment services typically provided by public agencies, this paper reviews the experiences of OECD countries that have contracted out employment services through outcome-based payment schemes. It highlights the need to carefully consider questions related to the design and implementation of this form of contracting: fostering competition amongst potential providers, setting appropriate minimum service requirements and prices for different client groups, and ensuring the accountability of providers through monitoring and evaluations. These issues are discussed based on country examples, which are also detailed in factsheets contained in the online annex of the paper.
  • 8-December-2021

    English, PDF, 276kb

    Pensions at a Glance 2021 - Key findings for the United States

    Key findings for the United States from the report "Pensions at a Glance 2021"

  • 9-November-2021

    English, PDF, 817kb

    Health at a Glance 2021: Key findings for the United States

    Life expectancy fell by 1.6 years in the United States in 2020 ; COVID-19 vaccinations have plateaued despite a strong start. Health at a Glance 2021 provides the latest comparable data and trends on the performance of health systems in OECD countries and key emerging economies. Alongside indicator-by-indicator analysis, this edition offers a special chapter on the health impact of COVID-19.

  • 18-October-2021

    English

    Schooling During a Pandemic - The Experience and Outcomes of Schoolchildren During the First Round of COVID-19 Lockdowns

    This report offers an initial overview of the available information regarding the circumstances, nature and outcomes of the education of schoolchildren during the first wave of COVID-19 lockdowns of March-April 2020. Its purpose is primarily descriptive: it presents information from high quality quantitative studies on the experience of learning during this period in order to ground the examination and discussion of these issues in empirical examples. Information is presented on three interrelated topics: the nature of the educational experience during the period of lockdowns and school closures; the home environment in which education took place for the vast majority of schoolchildren; the effects on the mental health and learning outcomes for children during this period. The data come primarily from 5 countries (France, Germany, Ireland, the United Kingdom and the United States) with additional information on some aspects for 6 additional countries (Australia, Belgium (Flanders), Canada, Finland, Italy and the Netherlands). This report will be of interest to policy makers, academics, education stakeholders and anyone interested in a first international empirical analysis of the effects of the pandemic on the lives and education of schoolchildren.
  • 7-September-2021

    English

    Beyond Academic Learning - First Results from the Survey of Social and Emotional Skills

    Over the last few years, social and emotional skills have been rising on the education policy agenda and in the public debate. Policy makers and education practitioners are seeking ways to complement the focus on academic learning, with attention to social and emotional skill development. Social and emotional skills are a subset of an individual’s abilities, attributes and characteristics important for individual success and social functioning. Together, they encompass a comprehensive set of skills essential for students to be able to succeed at school, at work and fully participate in society as active citizens. The benefits of developing children's social-emotional skills go beyond cognitive development and academic outcomes; they are also important drivers of mental health and labour market prospects. The ability of citizens to adapt, be resourceful, respect and work well with others, and to take personal and collective responsibility is increasingly becoming the hallmark of a well-functioning society. The OECD's Survey of Social and Emotional Skills (SSES) is one of the first international efforts to collect data from students, parents and teachers on the social and emotional skills of students at ages 10 and 15. This report presents the first results from this survey. It describes students' social and emotional skills and how they relate to individual, family, and school characteristics. It also examines broader policy and socio-economic contexts related to these skills, and sheds light on ways to help education leaders and policy makers monitor and foster students’ social and emotional skills.
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