Browse by: "2018"
Index
Title Index
Year Index
This third edition covers the latest tax policy reforms in all OECD countries, as well as in Argentina, Indonesia and South Africa. Monitoring tax policy reforms and understanding the context in which they were undertaken is crucial to informing tax policy discussions and to supporting governments in the assessment and design of tax reforms.
This interim report of the OECD/G20 Inclusive Framework on BEPS is a follow-up to the work delivered in 2015 under Action 1 of the BEPS Project on addressing the tax challenges of the digital economy. It sets out the Inclusive Framework’s agreed direction of work on digitalisation and the international tax rules through to 2020. It describes how digitalisation is also affecting other areas of the tax system, providing tax authorities with new tools that are translating into improvements in taxpayer services, improving the efficiency of tax collection and detecting tax evasion.
The higher education sector in The Netherlands offers excellent examples of what it means to be innovative and entrepreneurial, and promote entrepreneurial mind sets, entrepreneurship and knowledge exchange. Creating value from academic knowledge through innovative services, products, processes and business models that meet economic, social and environmental needs lies at the core of this strategy. The current challenge is to strenghten the anchoring of value-creation processes in education and research. This can be achieved through increased interdisciplinarity, entrepreneurial mindset development across all subject areas, incentives for effective wider world engagement of researchers and students, and growth-oriented support for startups. This report presents an in-depth analysis of the policy framework and institutional practices and provides useful guidance for policy makers and university leaders across the world. HEInnovate is a joint initiative of the European Commission and the OECD to promote the innovative and entrepreneurial higher education institution.
This study represents efforts in 2017-108 to update the OECD “Lists of PFOS, PFAS, PFOA, PFCA, Related Compounds and Chemicals That May Degrade to PFCA”, which was last updated in 2007, to provide a comprehensive list of per- and polyfluoroalkyl substances (PFASs) that may have been on the global market. The study utilises publicly accessible information sources and resulted in identification and manual categorisation of 4730 PFAS-related CAS numbers. Based on lessons learned from identified limitations, gaps and challenges, opportunities for future improvement have also been identified. In particular, there is a need for an intensified dialogue and cooperative actions across regions and sectors, designing and fostering new types of public-private partnerships to facilitate effective and efficient information exchange between public and private sectors within the field of PFASs. Additional recommendations include (1) expansion of the current terminology of PFASs to reflect all substances and resolve issues identified (e.g., no clear cut-off values between some substance groups), (2) development of a web-based knowledge base to share up-todate information on PFASs across sectors and regions, and (3) continuous support to address critical knowledge gaps including the degradability of many non-studied PFASs.
This report focuses on the challenges of governing infrastructure investment and public-private partnerships (PPPs) at the subnational level. Subnational governments – cities and regions – play a vital role in the infrastructure landscape. Infrastructure needs in energy, transport, water and telecommunications are substantial, estimated at USD 6.3 trillion per year between 2016 and 2030. In a tight fiscal environment, it is critical to diversify sources of financing for infrastructure investment and PPPs represent an alternative to traditional government procurement with the potential to improve value for money. However, PPPs are complex and sometimes risky arrangements that require capacity that is not always readily available in government, in particular at the subnational level. This report examines the challenges of using PPPs at the subnational level and ways to address them. It does so by focusing on three case studies: subnational PPPs in France, local Private Finance Initiative (PFI) projects in the United Kingdom, and PPPs in Virginia (United States).
More than 8 000 large multi-purpose water infrastructures (MPWIs) around the world contribute to economic development, as well as water, food and energy security, encompassing all human-made water systems including dams, dykes, reservoirs and associated irrigation canals and water supply networks. Focused on the specific case of the Shardara MPWI located in Low Syr-Darya Basin, South Kazakhstan and Kyzyl-Orda oblasts (provinces) of Kazakhstan, this report looks at the choice and design of MPWI investment strategies that ensure a high economic return on investments and potential bankability, based on application of a computer model and lessons learned from 15 international MPWI case studies.
In countries affected by the illegal wildlife trade, corruption is a key enabler and facilitator. Failure to address this corruption, and the institutional and governance gaps that allow it to take place, make tackling the illegal wildlife trade a significant challenge. This report provides a structured analysis of how corruption facilitates wildlife crime based on research in four source and transit countries in East and Southern Africa. It offers a series of specific recommendations targeted at national governments, donors, and intergovernmental organisations to address the issues of corruption and the illegal wildlife trade.
Antimicrobial resistance (AMR) is a large and growing problem with the potential for enormous health and economic consequences, globally. As such, AMR has become a central issue at the top of the public health agenda of OECD countries and beyond. In this report, OECD used advanced techniques, including machine learning, ensemble modelling and a microsimulation model, to provide support for policy action in the human health sector. AMR rates are high and are projected to grow further, particularly for second- and third-line antibiotics, and if no effective action is taken this is forecasted to produce a significant health and economic burden in OECD and EU28 countries. This burden can be addressed by implementing effective public health initiatives. This report reviews policies currently in place in high-income countries and identifies a set of ‘best buys’ to tackle AMR that, if scaled up at the national level, would provide an affordable and cost-effective instrument in the fight against AMR.
Across the world, change is accelerating in power systems driven by the advent of low-cost, abundant wind and solar energy, the rise of distributed energy resources and increasing digitalization. These factors are leading to a structural shift in the way power systems are best planned and operated. In particular, they call for increased flexibility of power systems. Power system flexibility encompasses all relevant characteristics of a power system that facilitates the reliable and cost-effective management of variability and uncertainty in both supply and demand. A lack of system flexibility can reduce the resilience of power systems, or lead to the loss of substantial amounts of clean electricity through curtailment of VRE.
Power plants play a critical role in enhancing system flexibility. Based on a wealth of real-life case studies and data, this report provides a comprehensive overview of how power plants can contribute to making power systems more flexible, while enhancing electricity security. It summarises the findings of the Advanced Power Plant Flexibility (APPF) campaign of the Clean Energy Ministerial (CEM). The solutions presented in this study have been collected in close collaboration with industry stakeholders, including manufacturers, expert consultancies, system operators and plant operators.
Three years into the 2030 Agenda it is already apparent that those living in fragile contexts are the furthest behind. Not all forms of fragility make it to the public’s eye: fragility is an intricate beast, sometimes exposed, often lurking underneath, but always holding progress back. Conflict, forced displacement, violent extremism, famine etc. are all causes and consequences of fragility. Hence the need to better understand, anticipate and respond to fragility.
States of Fragility 2018 exposes the critical challenge posed by fragility in achieving the aspirations of the 2030 Agenda, sustainable development and peace. It highlights twelve key aspects of fragility, defying common assumptions and simplistic categorisation. It documents progress made in fragile situations on attaining sustainable development, unveiling exit doors from the fragility trap. It then illustrates the current state of financing to address fragility and suggests more effective approaches, accounting for its multidimensionality.
Above all, the report aims to strike a balance between fragility's inherent complexity and the degree of simplicity that is required for efficient policy and decision making, namely through systems-based thinking; longer-term, consistent aid plans; the financing of peace; and a persistent focus on human beings.
The implementation of advanced nuclear systems requires that new technologies associated with the back end of the fuel cycle are developed. The separation of minor actinides from other fuel components is one of the advanced concepts being studied to help close the nuclear fuel cycle and to improve the long-term effects on the performance of geological repositories. Separating spent fuel elements and subsequently converting them through transmutation into short-lived nuclides should considerably reduce the longterm risks associated with nuclear power generation.
R&D programmes worldwide are attempting to address such challenges, and many processes for advanced reprocessing and partitioning minor actinides are being developed. This report provides a comprehensive overview of progress on separation chemistry processes, and in particular on the technologies associated with the separation and recovery of minor actinides for recycling so as to help move towards the implementation of advanced fuel cycles. The report examines both aqueous and pyro processes, as well as the status of current and proposed technologies described according to the hierarchy of separations targeting different fuel components. The process criteria that will affect technology downselection are also reviewed, as are non-proliferation requirements. The maturity of different reprocessing techniques are assessed using a scale based on the technology readiness level, and perspectives for future R&D are reviewed.
As part of a broader spectrum of collaborative activities underpinning nuclear materials research, the Nuclear Energy Agency is supporting worldwide efforts towards the development of advanced materials, including fuels for partitioning and transmutation purposes and accident-tolerant fuels (ATFs). This state-of-the-art report on ATFs results from the collective work of experts from 35 institutions in 14 NEA member countries, alongside invited technical experts from the People’s Republic of China. It represents a shared and consensual position, based on expert judgment, concerning the scientific and technological knowledge related to ATFs. The report reviews available information on the most promising fuels and cladding concepts in terms of properties, experimental data and modelling results, as well as ongoing research and development activities. It also includes a description of illustrative accident scenarios that may be adopted to assess the potential performance enhancement of ATFs relative to the current standard fuel systems in accident conditions, a definition of the technology readiness levels applicable to ATFs, a survey of available modelling and simulation tools (fuel performance and severe accident analysis codes), and the experimental facilities available to support the development of ATF concepts. The information included in this report will be useful for national programmes and industrial stakeholders as an input to setting priorities, and helping them to choose the most appropriate technology based on their specific strategy, business case and deployment schedules.
Corruption is the antithesis of good governance, and it is a direct threat to the purpose of state ownership. This report brings a comprehensive set of facts and figures to the discussion about the corruption risks facing state-owned enterprises (SOEs) and how they, and state ownership, go about addressing them. The report suggests options to help the state as an enterprise owner fight corruption and promote integrity in the SOE sector, laying the foundation for future OECD guidance on the subject.
This report first describes the anti and pro-competitive effects of standards to then analyse the Mexican standardisation process to issue both technical regulations and standards. It also offers an overview of the best regulatory practices in standards setting and a guidance to analyse the impact of standards in the market while providing a series of recommendations to improve the Mexican standardisation process.
Social protection is at the heart of Kyrgyzstan’s development and is a priority of public policy. Pension coverage among today’s elderly is universal and a large number of contributory and non-contributory programmes are in place to cover a wide range of risks. Kyrgyzstan has succeeded in maintaining the entitlements dating from the Soviet era while introducing programmes appropriate for its transition to a market economy. However, severe fiscal constraints have limited the coverage of these new arrangements and their capacity to adapt to challenges such as poverty, pervasive informality and emigration.
The positive impacts of social protection on reducing poverty and inequality and contributing to development are well evidenced. Establishing an integrated system facilitates the provision of a social protection floor, whereby individuals are appropriately protected throughout the life cycle. This is achieved not only by making sure there is a sufficient range of programmes to cover a population’s risk profile but also by sharing information on different individuals to ensure they are linked to an appropriate programme.
The Social Protection System Review is one of a small number of tools that serve to analyse how effective a country is in establishing a social protection system that responds to the needs of its people both today and in the future. The toolkit presents methodologies which can be implemented in any country, at any income level and by any institution. It is intended to generate policy recommendations that are actionable through national systems.
Migration has been at the centre of political debate across the OECD in recent years. Drawing on data from the OECD Survey of Adult Skills (PIAAC), this report provides new evidence on differences in migrants’ characteristics and contexts and considers how these relate to the skills migrants possess. It also examines the relationship between migrants’ skills and their labour and non-labour market outcomes in host countries. Finally, it sheds new light on how migrants’ skills are developed, used and valued in host country labour markets and societies. Results and lessons gleaned from analysis highlight the way forward for future research on this topic.
The report represents an invaluable resource for policy makers across different sectors as they design and implement strategies aimed at promoting the long-term integration of foreign-born populations in the economic and social life of their countries. The analyses presented allow us to identify the skill composition of foreign-born populations, the labour market and broader social outcomes associated with such skills, and the factors that can promote skill acquisition and skill use.
A well-coordinated adult learning system will be essential to support the achievement of Slovenia’s long-term development goals. The transformational effects of globalisation, technological progress and demographic change on life at work and outside of it amplify the importance of getting adults’ skills right.
OECD research shows that individuals, employers and society benefit from adults having higher levels of skills. Slovenia has achieved significant improvements in student performance and tertiary attainment in recent decades. Yet today, many adults in Slovenia have only low levels of basic skills. Participation in adult learning remains below Slovenia’s targets, especially for low-skilled, unemployed and older adults, and workers in small businesses. Against the backdrop of a growing economy and awareness about the importance of skills, Slovenia’s government, social partners and stakeholders have a unique opportunity to improve how they share responsibility and work together in the adult learning system.
This report outlines how Slovenia can strengthen the enabling conditions for co-operation, co-operation between specific actors (ministries, municipalities and stakeholders), and co-operation on specific challenges (promotion and financing). It recommends eight actions that government, social partners and stakeholders can take to strengthen co-ordination and co-operation, in order to improve participation, outcomes and cost-effectiveness in adult learning.
Raising skills is critical to Portugal’s economic success and social well-being. As globalisation and digitalisation are transforming how people work, how societies function and how individuals interact, Portugal needs to equip its entire population with strong skills so that they can benefit from new opportunities.
Portugal has put education and skills at the forefront of the political agenda for many years, but more than half of adults have not completed upper secondary education. With the population ageing rapidly and a growing skills divide between generations, Portugal needs to further strengthen its adult-learning system. To make change happen, Portugal will need a clear vision for the adult-learning system and a strong partnership between all stakeholders – all levels of government, education and training providers, employers, trade unions, the non-profit sector and learners.
This report outlines areas where the accessibility, flexibility and quality of the adult-learning system can be improved, where governance and financing mechanisms can be strengthened, and provides examples of international and national good practice to help achieve these objectives. The report provides a series of concrete actions to help Portugal improve the adult-learning system and in turn enhance economic growth and social cohesion.
After a period of relative neglect in many countries, apprenticeships and other forms of work-based learning are experiencing a revival. Their effectiveness in easing school-to-work transitions and serving the economy is increasingly recognised. However, engaging individuals, employers, social partners and education and training systems in such learning remains a significant challenge. In light of this, Seven Questions about Apprenticeships draws out policy messages on how to design and implement high-quality apprenticeships, using material from the OECD project Work-based Learning in Vocational Education and Training.
It presents answers to seven questions commonly asked by governments and practitioners seeking to either introduce or reform apprenticeship systems for young people and/or older workers. Can apprenticeships provide a useful contribution in every country? Should employers receive financial incentives for providing apprenticeships? What is the right wage for apprentices, and how long should an apprenticeship last? How can we ensure a good learning experience at work? How can apprenticeships be made to work for youth at risk? And how to attract potential apprentices?
The study establishes principles of effective practice by building on new analytical work and examples of effective practice from around the world.