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Collaboration between governments, civil society and corporations is acquiring increasing importance in the international agenda as a solution to the complex problems currently affecting our societies. It has become clear that issues such as climate change, persistent poverty, increasing inequality, social exclusion and other major current challenges cannot be tackled by a single sector alone. Given this reality, it is encouraging to see that more and more initiatives featuring various forms of collaboration are being enacted to tackle major social issues. However, despite progress, there is limited knowledge of these initiatives in different countries. This study aims at filling this gap by examining in Mexico how foundations and federal government (FG) departments and agencies have been engaging with each other.

This report provides an update on the work to implement the recently agreed OECD/G20 Crypto-Asset Reporting Framework (CARF), which extends the automatic exchange of information for tax purposes to the crypto-asset sector. The G20 asked the Global Forum on Transparency and the Exchange of Information for Tax Purposes (Global Forum) to “build on its commitment and monitoring processes to ensure the widespread implementation of the [CARF]”. The Global Forum has accordingly prepared this report to update the G20 on the progress of its work. This includes an update on the work of the Global Forum’s recently established dedicated CARF Group to develop the Global Forum’s commitment process in time for its delivery this year, to ensure that all relevant jurisdictions implement the CARF according to agreed timelines to deliver an effective CARF based on a level playing field. In this regard it is noted that 58 Global Forum members have already announced their intention to commence exchanges under the CARF in 2027. This report was prepared by the Global Forum to inform the discussions at the July 2024 meeting of G20 Finance Ministers and Central Bank Governors, at the request of the G20 Brazilian Presidency.

Despite years of growth in the number of women in paid work, gender roles in unpaid housework have remained remarkably rigid. Unpaid housework can be outsourced to non-care household service providers, such as cleaners or housekeepers, however, high prices, a substantial tax burden and a lack of easy access impose barriers to greater formalisation of the household service sector. With the aim of increasing work-life balance for households, in particular for women in employment, and reducing the wide-ranging practice of undeclared employment, a number of OECD countries have implemented policies to formalise and boost the provision of non-care household services. This report illustrates the importance of the non-care household service sector and reviews international approaches in formalising the non-care household service market, ranging from providing tax incentives or granting social vouchers, to identify good practice. To highlight the potential economic gains that could follow from easing the housework burden, the report also estimates the economic value of unpaid housework provided by men and women.

This report analyses the experiences of India, Kenya, Mexico and Myanmar in implementing the Guidelines for Effective Philanthropic Engagement, to bring foundations and governments closer together on a theme of common interest. This report compares the results of surveys led in the four countries between 2015 and 2016 to diagnose the level and nature of engagement between foundations and governments (see Box 2 for more information). The report starts by sketching the country contexts and highlighting their specificities. It then presents some key findings on aspects such as differences in the level of engagement between countries or the benefits of dialogue, as well as transversal challenges. It ends by suggesting drivers for engagement. The report will be updated as more countries commit to implement the Guidelines.

In Kenya, collaboration across sectors to foster sustainable development has been recently gaining momentum. Development players have started to work together more closely due to the ambitious scope of Agenda 2030, the limited financial resources available and the need to achieve greater scale. Other factors influencing this trend include new development strategies and tools such as venture philanthropy and the use of basket funds to pursue more sustainable development. Governments, which are the primary drivers of development, have been keen to plug into these new vehicles. Some have provided non-state players, such as the private sector, social businesses, and philanthropists, with a strong policy and regulatory environment, while others have co-financed initiatives. However, the nature, scope and impact of these partnerships have not often been captured. This study provides an overview of the current state of collaboration between foundations and the government in Kenya and offers recommendations for enhancement. It is based on the three pillars of the Guidelines for Effective Philanthropic Engagement (“the Guidelines”): dialogue, data and knowledge sharing, and partnerships. The Guidelines were developed under the leadership of the OECD Network of Foundations Working for Development (netFWD), together with the Worldwide Initiatives for Grantmaker Support (WINGS), the European Foundation Centre (EFC), the United Nations Development Programme (UNDP), the Stars Foundation and the Rockefeller Foundation.

Despite substantial achievements in the recent past, the innovation climate in Russia is in need of major improvements. Comprehensive institutional and policy reforms are required, including in areas outside the remit of policy makers in technology and innovation. In this context, the Helsinki Seminar on "Innovation Policy and the Valorisation of Science and Technology in Russia" gathered government officials, scientists and businessmen from Russia and several OECD Member and observer countries -- Canada, France, Germany, the United Kingdom, Hungary, Italy, Korea, the United States and Israel -- as well as from countries of the Newly Independent States (NIS). Participants examined the climate for innovation in Russia and discussed the lessons that can be drawn from the institutional reforms and recent policy initiatives in OECD countries to enhance the contribution of science and technology to innovation and growth.

Reliable and high-quality connectivity is fundamental for the digital transformation. Furthermore, the COVID-19 health emergency has shown that access to high-quality broadband services at affordable prices, across different territories is essential to ensure that economic and social activities can continue in an increasingly remote manner. However, important disparities in terms of connectivity persist in G20 countries and especially within countries between different types of regions. Overcoming the territorial divide is essential to ensure that no region and its inhabitants are left behind, regardless of where they live. This report offers a roadmap to policy makers to reduce the digital divides experienced by people living in different places within countries. While this is a key policy goal, the reduction of regional disparities needs to be accompanied with sufficiently high levels of broadband speeds across regions for people to be able to fully benefit from the economic opportunities and services brought about by digitalization.

This report addresses housing inequities through a series of analytical chapters and case studies. The cross-country chapters examine the effects of the COVID-19 pandemic on housing demand, develop a proposal for a green land value tax, evaluate the dynamics between fiscal autonomy and housing supply responsiveness, as well as explore the drivers of inter-regional migration. The case studies unravel the changes of Korea's progressive national property tax and a programme to address regional imbalances, assess the impact of the US property tax system on housing, dive into Norway's property taxation in relation to inequality, as well as survey Belgium's approaches to housing policy. With a blend of empirical data and critical analysis, the report underscores the pressing need for comprehensive strategies in addressing housing inequities. It also offers insights for policymakers and scholars, highlighting the complex balance between national and local housing policies.

Expanding on the findings of Brick by Brick: Better Housing Policies, this second volume delves into key trends shaping housing policies in the post-COVID-19 era. The first chapter provides an overview and discusses the need to monitor the pandemic's impacts on housing affordability, address the energy crisis through low-carbon housing initiatives, maintain financial resilience amid fluctuating housing cycles, and facilitate the reshaping of housing markets in response to remote work and environmental concerns. The second chapter focuses on the decarbonisation of the housing sector. It recommends a mix of carbon pricing, energy-efficiency certification and regulation, and subsidies to meet net-zero targets while accounting for housing market specificities. The chapter also calls for deploying complementary policies to limit adverse impacts on low-income households. The third chapter examines housing finance, focusing on the tension between supporting mortgage borrowing and promoting financial resilience. It also discusses the rise of non-bank real estate finance and the potential for mortgage finance to support housing decarbonisation. The fourth chapter explores how the new work-life balance, enabled by the rise of remote work, is reshaping housing demand and proposes a set of tailored urban policies to address this shift. Overall, the report provides a comprehensive blueprint for housing policies in the post-pandemic world.

The report brings together evidence, international experience and policy insights for the design of housing policies. Emphasis is placed on three broad aspects: inclusiveness, efficiency and sustainability. Inclusive access to housing has become increasingly challenging in many OECD countries due to a large extent to rising housing costs, which reflects the failure of housing supply to meet demand, particularly in jobs-rich urban areas. Geographical constraints play a role, but in many cities regulations, including on land-use and zoning provisions, also constrain supply. At the same time, some regulations on tenant-landlord relations can discourage the development of rental markets, pushing up rents. Moreover, the transition to a low-carbon economy poses challenges for a sector that accounts for 17% of CO₂ emissions and 37% of fine particulate matter emissions globally. Almost two-thirds of countries worldwide still lack mandatory building energy codes. Frontloading efforts is critical as dwellings have a very long lifespan. The report lays out evidence-based options for concerted policy action to address these challenges, while recognising complementarities and trade-offs amond the different objectives of housing policies. The report is part of the OECD Housing Tookit, which includes an interactive online dashboard of housing indicators and country snapshots.

Public works contracts mean big business. From road-building to high-tech communication infrastructure, public procurement averages 15% of GDP in OECD countries--substantially more in non-OECD economies--and it is a major factor in the world trade of goods and services. Given the growing complexity of bribe schemes in today’s globalised markets, the problem is how to identify corruption in public procurement so governments can work toward effective prevention and apply sanctions if necessary. This report provides insights on all three fronts. Based on contributions from law enforcement and procurement specialists, the report describes how bribery is committed through the various stages of government purchasing; how bribery in public procurement is related to other crimes, such as fraud and money laundering; and how to prevent and sanction such crimes. The typical motivations and conduct of the various actors engaging in corruption are also highlighted, as well as ten case studies.

This Handbook is designed to raise the awareness of tax examiners and auditors of issues concerning bribery and other forms of corruption. It provides guidance on how to recognise indicators of possible bribery or corruption in the course of regular tax examinations and audits.

This report adds two perspectives on informality. First, it disassembles the mechanics of the deleterious links between informal employment, low-paying work and low skills. It shows that informal employment is highly persistent, and that the vulnerability of informal workers is passed on to their children in the absence of adequate education, skills and social protection policy. Second, the report underscores the double burden of informality and low-paying work that a large share of workers in developing and emerging economies carry, and as such calls for policy solutions that go beyond the formalisation agenda and embrace the goal of social justice.

An alarming number of women and girls become victims/survivors of gender-based violence (GBV) at least once during their lifetime. While GBV has garnered more attention from policymakers in recent years, and has become a top gender-equality priority for OECD countries, significant challenges remain in all countries. This report promotes a comprehensive approach to breaking the cycle of GBV by combining insights from recent OECD work with robust evidence from surveys and questionnaires conducted in OECD Member countries. It offers recommendations for a comprehensive OECD GBV Governance Framework encompassing laws and access to justice, transforming restrictive gender norms, and integrating service delivery to prevent, address and - ultimately - end this violation of human rights.

In the context of the economic recovery and public budget cuts, policy silos and fragmented short-term policy interventions have become luxuries that our economies can no longer afford. Government intervenes in a myriad of ways at the local level, and rarely are these interventions co-ordinated effectively. Most of us are familiar with policy “silos”. Such divisions are often taken for granted, blamed on historical working relationships (“it has always been like that”) and organisational cultures (“they don’t work like we do”).  However these divisions come at a cost. The issues and challenges facing local communities are often complex, and require a holistic approach to be resolved. This book provides concrete advice to policy makers at both national and local levels on how to better align policies, reduce duplication and waste, and “do more with less”. It is based on comparative analysis of 11 countries in Australisia, Europe and North America and combines rankings on where countries stand in terms of the integration of employment, skills and economic development policies, with concrete examples of successful policy integration on the ground.

Supreme audit institutions have a distinct role in supporting the development of a more strategic and forward looking state. This report assesses the role of Brazil's SAI – the Federal Court of Accounts (Tribunal de Contas da União or TCU) – in enhancing accountability and informing decision making within the federal government. The review focuses specifically on the audit of the Consolidated Year end Government Report (Prestação de Contas da Presidenta de República or PCPR). Although the TCU is a well respected independent government institution and completes the audit of the PCPR in line with constitutional provisions and international best practice,  several challenges remain. Deepening TCU understanding of challenges and barriers affecting the use of its audit – especially by the legislature – is critical for enhancing accountability and informing decision making.  Moreover, framing clearly and concisely the main findings will make the TCU work audit more accessible and elevate the imperative for action. Creating a more explicit and co-ordinated TCU communication strategy will also improve the value and benefit of the audit findings.

Brazil’s Federal Court of Accounts, the Tribunal de Contas da União (TCU), is seeking to go beyond its traditional oversight role and help improve policy formulation, implementation and evaluation. This report identifies ways TCU can achieve this by applying principles of good governance to areas such policy coherence, strategic and long-term budgeting, internal control and risk management, and monitoring and evaluation. It suggests concrete steps TCU can take to adapt its own strategies, approaches and audit programming to provide valuable insight and foresight to policy makers in the centre of government. In this way, it can help ensure that policies and programmes are forward looking and based on evidence.