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A majority of workers in the world are informally employed and contribute to economic and social development through market and non-market activities that are not protected, regulated, well-recognised or valued. This study provides an in-depth diagnosis of informality and the vulnerability prevailing in the informal economy. It explores new ideas to improve the lives of workers in the informal economy based on the ILO indicators of informality and the new OECD Key Indicators of Informality based on Individuals and their Household (KIIbIH).
The report contributes in four ways to the global debate on the transition from the informal to the formal economy: 1) by examining the multiple faces of informality in a large sample of countries representing diverse conditions, locations and stages of development; 2) by presenting new empirical evidence on the links between informality and the development process; 3) by assessing risks and vulnerabilities in the informal economy, such as poverty and occupational risks, which can be mitigated with social protection and appropriate risk management instruments; 4) by showing that the transition to formality is a complex issue that touches on a wide range of policy domains.
This book contributes to the current debate on migration policy, focusing on three main elements in the standard migration policy dialogue: the regulation of flows, the integration of immigrants and the impact of labour mobility on development.
In particular it argues that the current governance of international migration is both insufficient and inefficient. Restrictive and non-cooperative migration policies not only affect development in sending countries but also have counterproductive effects in the countries that implement them. Likewise, the lack of integration policies generates costs for society. In this respect, the book focuses on South-South migration and highlights the specific risks of neglecting integration in developing countries. It also analyses the effects of emigration on origin-country labour markets and underlines the externalities of immigration policies in migrant-sending countries.
The book explores the feasibility of implementing a coherent governance framework centred on three complementary objectives: i) a more flexible regulation of international migration flows; ii) a better integration of immigrants in developing countries; and iii) a higher impact of labour mobility on development.
Violence against women remains a global crisis. Worldwide, more than one in three women have experienced physical and/or sexual intimate partner violence or non-partner sexual violence in their lifetime. OECD’s inaugural conference on violence against women, entitled “Taking Public Action to End Violence at Home,” facilitated a survivor-centred exchange of ideas and experiences. Held on 5-6 February 2020, attendees convened to share experiences, practices and ideas on how to prevent, address, and eradicate intimate partner violence (IPV), a particularly insidious form of violence against women. Just a few weeks after this OECD conference concluded, the regional health crisis of COVID-19 in Asia had turned into a global pandemic. In less than a month, the entire world was grappling with the massive health, social, and economic effects of the crisis – including the consequences of millions of women becoming trapped at home with their abusers, as governments implemented containment measures to stop the spread of the virus. The issues, challenges, and solutions to intimate partner violence that were debated at OECD conference have taken on a new and even more pressing urgency in the face of the global crisis.
Close to 3 million people who were born in Morocco lived in OECD countries in 2010/11. To assess the potential that this group represents for the Moroccan economy, this review looks at the distribution of Moroccan emigrants over OECD countries, as well as their age, sex, and educational attainment. It analyses the labour market outcomes of Moroccan emigrants and documents the characteristics of return migrants in Morocco. Moroccan emigrants primarily reside in France, followed by Spain and Italy, where their numbers grew strongly before flows were affected by the economic crisis. Moroccan emigrants have lower educational attainment and less favourable labour market outcomes than native-born persons in destination countries, and many work in low-skill occupations. Those who have returned to Morocco are often retired, but they are also especially likely to become entrepreneurs there.
Effective tax systems are a critical building block for increased domestic resources in developing countries, essential for sustainable development and for promoting self-reliance, good governance, growth and stability. This report begins with an overview of the current tax capacity building landscape, highlighting key initiatives and recent developments that have emerged in response to developing country needs. It then examines how tax administrations, as well as international and regional organisations, are supporting and delivering capacity building assistance to developing countries, and it offers guidance both in relation to G20 priorities and more generally. The report is based on a mapping exercise and a survey of members of the OECD’s Forum on Tax Administration (FTA), drawing on the insights and expertise of a nine-country task team led by the FTA commissioners of Canada and China and supported by the FTA Secretariat.
The report Tax Capacity Building: A Practical Guide to Developing and Advancing Tax Capacity Building Programmes aims to assist tax administrations globally in advancing their tax capacity building programmes by describing good practices, by looking at tools and approaches that improve co-ordination, and by sharing knowledge. While the report primarily focuses on the development of a tax administration’s own capacity-building programme, elements of this report may also prove useful to those providing other forms of assistance, for example, through the support of programmes undertaken by the domestic development agency or through the support of regional or multilateral initiatives.
Unlocking what drives tax morale – the intrinsic willingness to pay tax – can greatly assist governments in the design of tax policies and their administration, particularly in developing countries where compliance rates are low. This report builds on previous OECD research to identify some of the key socio-economic and institutional drivers of tax morale across developing countries, and seeks to test for evidence of the social contract by examining the impact of public services on tax morale. It also uses new data on tax certainty as an entry point to explore tax morale in businesses, where existing research is very limited. Finally, the report identifies a range of factors related to the tax system that may affect business decision making, how they vary across regions, and suggests some areas for future research. Overall, the report provides a range of suggestions for further work, and how tax morale considerations can be integrated into holistic tax compliance strategies.
The issue of trust between Multinational Enterprises (MNEs) and tax administrations is a vital part of the tax system, but relatively little studied. Building on previous OECD research on tax morale, which measures taxpayer perceptions and attitudes towards paying and evading taxes, this report presents new data on how tax administrations perceive MNE behaviour towards tax compliance. With a particular focus on the challenges facing developing countries, this report brings together this data with previous data on MNE perceptions, and the outcomes of a series of regional roundtables on tax morale held between tax administrations and MNEs. Having identified a number of challenges around trust, transparency and openness, the report sets out a range of approaches to help build trust, improve communications, and build more effective relationships between taxpayers and tax administrations.
Tax revenues provide governments with funds to invest in development, relieve poverty, deliver public services and build the physical and social infrastructure for long-term growth. Moreover, there are mutually beneficial links between taxation and good governance. Tax and Development: Aid Modalities for Strengthening Tax Systems highlights how taxation can have a positive effect on the quality of governance and a government’s relationship with citizens and, in turn, how good governance can have a positive effect on compliance and revenue mobilisation.
How can international assistance providers, including OECD members, international and regional organisations, support the development of tax systems in developing countries? Tax and Development: Aid Modalities for Strengthening Tax Systems provides practical guidance for policy makers and practitioners based on the results of an extensive literature review, a survey of aid agency officials and six country case studies (Ghana, Guatemala, Liberia, Mali, Mozambique, and Tanzania). It examines the aid instruments that donors use to assist developing countries including general and sector budget support, basket financing, stand-alone bilateral aid and funding South-South organisations. The strengths and weaknesses of each modality for supporting tax systems are identified, and some 50 recommendations to support the development of effective, efficient and growth-oriented tax systems in developing countries are provided.
This new high profile report provides details of taxes paid on wages in twenty economies in Latin America and the Caribbean. It covers: personal income taxes and social security contributions paid by employees; social security contributions and payroll taxes paid by employers; cash benefits received by in-work families.
It illustrates how these taxes and benefits are calculated in each member country and examines how they impact on household incomes. The results also enable quantitative cross-country comparisons of labour cost levels and the overall tax and benefit position of single persons and families on different levels of earnings.
The publication shows the amounts of taxes and social security contributions levied and cash benefits received for eight different family types which vary by a combination of household composition and household type. It also presents the resulting average and marginal tax rates (i.e. the tax burden). Average tax rates show that part of gross wage earnings or total labour costs which is taken in tax and social security contributions (both before and after cash benefits). Marginal tax rates show the part of a small increase of gross earnings or total labour costs that is paid in these levies.
The data presented can be used in academic research and to analyse tax, social and economic policies in Latin America and the Caribbean.
Poverty reduction remains a major development challenge in much of Asia and the Pacific. Historically, technology has played a central role in raising living standards across the region, including those of the poor. The Green Revolution and various innovations of modern medicine and public health have been instrumental in improving nutrition, health, and livelihoods of millions of poor people. Yet, the pace of improvement from these sources appears to have slowed, and new technological impetus — as well as improved policies and institutions — are needed to address the persistent poverty problem in some regions and among some social groups. Agricultural and medical biotechnology hold tremendous promise but also bring with them new risks and concerns that need to be addressed before their full potential can be realised. New information technologies are only beginning to diffuse widely in developing Asia and the Pacific, but ultimately these too can have profound impacts on the lives of the poor, empowering them with access to information that once was the preserve of the privileged few.
The 2030 Agenda for Sustainable Development, adopted by world leaders at the United Nations on 25 September 2015, sets out an ambitious action plan to improve the lives of people everywhere. On 14 February 2017, the Polish government adopted its Strategy for Responsible Development, which sets out over 700 actions to increase the income of Polish citizens and strengthen social, economic, environmental and territorial cohesion within the country. With its Strategy for Responsible Development, Poland has taken an important first step towards tackling all these issues. But achieving the SDGs will be a long journey with many hurdles, during which Poland will regularly have to adapt its strategies, actions plans and policy measures and refresh the commitment of all stakeholders. Exchanging experiences with other countries throughout the process on what works and what doesn’t can help the country successfully navigate this journey.
This book includes reports on Multilateral Aid, the Division of Labour and Aid Fragmentation, Aid Predictability to provide an overview of the key trends and developments in the architecture of aid.
The journal of the OECD Development Assistance Committee. This issue includes Development Co-operation Reviews of The United Kingdom and Germany as well as the DAC Joint Assessment of the Aid Programmes of Germany, The Netherlands and The UK in Mozambique and an article on Poverty-Environment-Gender Linkages.
The multilateral trading system has delivered successive rounds of trade liberalisation and established mechanisms to protect the interests of trading nations. The result has been growth for those nations that have recognised the importance of openness and established a domestic policy framework that complements the opportunities presented by trade liberalisation. How have some developing countries been able to turn globalisation to their advantage? What trade issues will need to be addressed if development is to be promoted more broadly? How can the multilateral trading system facilitate the development process? This publication provides an in-depth analysis of the development dimensions of trade, with particular emphasis on the integration of non-OECD countries into the global economy.