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For most countries in the OECD, 2015 is the seventh or eighth year of dealing with the budgetary consequences of the economic and financial crisis. These years have been marked by challenges of fiscal retrenchment of a scale and nature unprecedented in modern times. Previous OECD publications have tracked the fiscal policy responses adopted by OECD governments during the early years of the crisis (2007-2012). This book takes stock of how these responses have evolved and in recent years, up to 2014/15. Two points are apparent from the outset: the response to the crisis has had repercussions for virtually every aspect of budgetary governance; and there are clear lessons for governments about the conduct of fiscal policy – including in its institutional aspects – that should inform future decisions and the agenda of budgetary reform.
This book addresses the rising productivity gap between the global frontier and other firms, and identifies a number of structural impediments constraining business start-ups, knowledge diffusion and resource allocation (such as barriers to up-scaling and relatively high rates of skill mismatch).
Analysis based on micro and industry-level data highlights the importance of reallocation-friendly policies, including well-functioning product, labour and risk capital markets, efficient judicial systems, bankruptcy laws that do not excessively penalise failure, housing policies that do not unduly restrict labour mobility, and improvements in public funding and organisation of basic research which do not excessively favour applied vs basic research and incumbents vs young firms.
This review analyses public governance in the Slovak Republic and provides recommendations to support ongoing comprehensive public administration reform. The analysis is structured around five key areas: the centre of government’s capacity to steer and lead policy development and implementation; analytical and evaluation capacities; human resources management and civil service; e-government; transparency and integrity in the public administration. The review identifies two main themes running through these five areas: The first is the need for more effective whole-of-government co-ordination of strategy-setting and implementation, led by the centre of government. The second is the need to generate and use evidence more effectively when making decisions.
A growing body of evidence from economic studies shows areas where appropriate policies can generate health and other benefits at an affordable cost, sometimes reducing health expenditure and helping to redress health inequalities at the same time. The evidence is especially strong for policies to curb tobacco smoking and harmful alcohol use, while gaps still exist in the evidence base on tackling unhealthy diets and lack of physical activity, as well as environmental exposures and road accidents. The book underscores the importance of taking a whole-of-government and whole-of-society approach in addressing the rising tide of non-communicable diseases.
This report includes changes to the OECD Model Tax Convention to prevent treaty abuse. It first addresses treaty shopping through alternative provisions that form part of a minimum standard that all countries participating in the BEPS Project have agreed to implement. It also includes specific treaty rules to address other forms of treaty abuse and ensures that tax treaties do not inadvertently prevent the application of domestic anti-abuse rules. The report finally includes changes to the OECD Model Tax Convention that clarify that tax treaties are not intended to create opportunities for non-taxation or reduced taxation through tax evasion or avoidance (including through treaty-shopping) and that identify the tax policy considerations that countries should consider before deciding to enter into a tax treaty with another country.
This third edition of the OECD Style Guide is designed to help draft and organise published material so that readers can easily navigate, understand and access OECD analysis, statistics and information. It does so by 1) providing basic guidelines that meet the needs of our mostly online audiences, 2) offering tips on good writing, and 3) setting out the standards and conventions that should be used to ensure coherence and clarity across all OECD information, on all communications platforms.
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This OECD Economic Survey of the United Kingdom examines recent economic developments, policies and prospects. Special chapters cover improving infrastructure and ensuring sustainable bank lending.
This OECD Economic Survey of Sweden examines recent economic developments, policies and prospects. Special chapters cover growth and skills.
This OECD Economic Survey of Slovenia examines recent economic developments, policies and prospects. Special chapters cover raising competitiveness and sustainable growth and the economic consequences of ageing.
This OECD Economic Survey of Italy examines recent economic developments, policies and prospects. Special chapters cover labour market reform and more and better quality jobs.
This 2015 OECD Economic Survey of Ireland examines recent economic developments, policies and prospects. The special chapter covers inclusive growth.