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This report on the funding of school education constitutes the first in a series of thematic comparative reports bringing together findings from the OECD School Resources Review. School systems have limited financial resources with which to pursue their objectives and the design of school funding policies plays a key role in ensuring that resources are directed to where they can make the most difference. As OECD school systems have become more complex and characterised by multi-level governance, a growing set of actors are increasingly involved in financial decision-making. This requires designing funding allocation models that are aligned to a school system’s governance structures, linking budget planning procedures at different levels to shared educational goals and evaluating the use of school funding to hold decision makers accountable and ensure that resources are used effectively and equitably.
This report was co-funded by the European Commission.
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The economic benefits of improving transport accessibility for all are rarely taken into account when making decisions about investment and regulations. While costs are often known, benefits such as greater access to services, jobs and tourism are unknown or even undefined. This report reviews economic theory and practical case studies to set out the basis for the development of a common framework empowering decision-makers to value the impacts of greater accessibility for mobility-impaired, encumbered and ultimately all passengers
The OECD Anti-Bribery Convention focuses on enforcement through the criminalisation of foreign bribery but it is multidisciplinary and includes key requirements to combat money laundering, accounting fraud, and tax evasion connected to foreign bribery.
The first step, however, in enforcing foreign bribery and related offences is effective detection. This study looks at the primary sources of detection for the foreign bribery offence and the role that certain public agencies and private sector actors can play in uncovering this crime. It examines the practices developed in different sectors and countries which have led to the successful detection of foreign bribery with a view to sharing good practices and improving countries’ capacity to detect and ultimately step-up efforts against transnational bribery.
The study covers a wide range of potential sources for detecting foreign bribery: self-reporting; whistleblowers and whistleblower protection; confidential informants and cooperating witnesses; media and investigative journalism; tax authorities; financial intelligence units; other government agencies; criminal and other legal proceedings; international co-operation and professional advisers.
The report sets out how tax compliance strategies are evolving in light of new technologies, data sources and tools, including the increasing use of advanced analytics. It also looks at how these changes might affect the role of audit and auditors in the future. Finally it suggests a number of areas where further work by the Forum on Tax Administration might assist tax administrations in their consideration and implementation of administrative reforms as a result of the changing compliance environment.
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 method provides information on health hazard likely to arise from short-term exposure to a test chemical by dermal route. Test chemicals should not be administered at doses that are known to cause marked pain and distress due to potential corrosive or severely irritant actions.
Groups of animals, of a single sex, are exposed via the dermal route to the test chemical in a stepwise procedure using the appropriate fixed doses. The initial dose level is selected at the concentration expected to produce clear signs of toxicity without causing severe toxic effects or mortality. Further groups of animals may be tested at higher or lower fixed doses, depending on the presence or absence of signs of toxicity or mortality. This procedure continues until the dose causing toxicity or no more than one death is identified, or when no effects are seen at the highest dose or when deaths occur at the lowest dose. Subsequently, observations of effects and deaths are made. Animals which die during the test are necropsied, and at the conclusion of the test the surviving animals are sacrificed and necropsied.
The method provides information on the hazardous properties and allows the substance to be classified for acute toxicity according to the Globally Harmonised System of classification and labelling of chemicals.
This test guideline describes a test procedure to gain information on dispersion stability of manufactured nanomaterials in simulated environmental media. The main purpose of this guideline is to assess the ability of a nanomaterial to attain a colloidal dispersion and to conserve this dispersion under environmentally relevant conditions. The test procedure involves a dispersion of the nanomaterial with the aid of a calibrated sonication procedure and the determination of the mass concentration of the nanomaterial in a set of test vials while the particles undergo homoagglomeration and settling in environments of different hydrochemistry
This test guideline is a laboratory test method, designed to assess the acute oral toxicity of pesticides and other chemicals to adult worker bumblebees.
Adult worker bumblebees are exposed to 50 % (w/v) aqueous sucrose solution containing the test chemical. The test duration is at least 48 h. Mortality is recorded daily and compared with control values. Results are analysed in order to calculate the LD50 and NOED, if possible, at 24 h & 48 h and furthermore at 72 h & 96 h in case the study is prolonged.
This test guideline is a laboratory test method, designed to assess the acute contact toxicity of pesticides and other chemicals to adult worker bumblebees.
Adult worker bumblebees are exposed to the test chemical dissolved in an appropriate carrier, by direct application to the dorsal thorax (droplet). The test duration is at least 48 h. Mortality is recorded daily and compared with control values. Results are analysed in order to calculate the LD50 and NOED, if possible, at 24 h & 48 h and furthermore at 72 h & 96 h in case the study is prolonged.
This Test Guideline describes a chronic oral toxicity test on adult worker honey bees under laboratory conditions over an exposure period of 10 days.
Young bees (max. 2 days old) are exposed to 50 % (w/v) aqueous sucrose solution containing the test chemical by continuous and ad libitum feeding over a period of 10 days. Mortality and behavioural abnormalities are observed and recorded daily during the 10 day test period. The chronic effects of the test chemical are evaluated by comparing the results of the test chemical treated group to those of the respective control group. The test is designed for the determination of the following endpoints LC50 (median Lethal Concentration) and the LDD50 (median Lethal Dietary Dose) values after 10 days of exposure, and NOEC (No Observed Effect Concentration) and NOEDD (No Observed Effect Dietary Dose).
This Test Guideline describes a method to assess effects of a test chemical on the phagocytotic activity of activated sludge containing protozoan organisms under defined conditions in the presence of different concentrations of the test chemical. The principle of biological sewage-treatment plants (STP) is to transform the organic matter of incoming waste-water in microbial biomass, which in turn is separated from the liquid yielding a purified effluent. The purpose of the test is to provide a means to record effects of test chemicals on ciliated protozoa in sewage treatment plants, which due to their grazing on bacteria considerably contribute to the functioning of STPs.
This annual flagship publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and 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 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 average and marginal effective tax rates on labour costs for eight different household types, which vary by income level and household composition (single persons, single parents, one or two earner couples with or without children). The average tax rates measure the part of gross wage earnings or labour costs taken in tax and social security contributions, both before and after cash benefits, and the marginal tax rates the part of a small increase of gross earnings or labour costs that is paid in these levies.
This Tax Policy Study on Taxation and Skills examines how tax policy can encourage skills development in OECD countries. This study also assesses the returns to tertiary and adult education and examines how these returns are shared between governments and students. The study builds indicators that examine incentives for individuals and governments to invest in education. These indicators take into account the various financial costs of skills investments for individuals such as foregone after-tax earnings and tuition fees, as well as whether investments are financed with savings or with student loans. Costs borne by governments such as grants, scholarships, lost taxes, and skills tax expenditures are also accounted for. The indicators also incorporate the returns to skills investments for individuals and governments through higher after-tax wages and higher tax revenues respectively.
This report is the second edition of Tax Policy Reforms: OECD and Selected Partner Economies, which is an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time.
This year’s report covers the tax reforms that were implemented, legislated or announced in 2016. Two non-OECD countries, Argentina and South Africa, have been included in this year’s edition, in an effort to progressively expand the scope of the publication to key partner economies. 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 report is the seventh edition of the OECD's Tax Administration Comparative Information Series. It provides internationally comparative data on important aspects of tax systems and their administration in 55 advanced and emerging economies. The format and approach for the 2017 edition of the publication has been revised. The commentary is now more succinct, focusing on significant tax administration issues and trends. It provides increased analysis, backed by more than 170 data tables and complemented by more than one-hundred examples of innovation and practice in tax administrations. It also features eight articles authored by officials working in participating tax administrations that provide an “inside view” on a range of topical issues tax administrations are managing. The report has three parts. The first contains seven chapters that examine and comment on tax administration performance and trends up to the end of the 2015 fiscal year. The second part presents the eight tax administration authored articles, while part three of the publication contains all the data tables which form the basis of the analysis in this report as well as details of the administrations that participated in this publication.
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.
Following a brief pause after the economic crisis, health expenditure is rising again in most OECD countries. Yet, a considerable part of this health expenditure makes little or no contribution to improving people's health. In some cases, it even results in worse health outcomes. Countries could potentially spend significantly less on health care with no impact on health system performance, or on health outcomes. This report systematically reviews strategies put in place by countries to limit ineffective spending and waste. On the clinical front, preventable errors and low-value care are discussed. The operational waste discussion reviews strategies to obtain lower prices for medical goods and to better target the use of expensive inputs. Finally, the report reviews countries experiences in containing administrative costs and integrity violations in health.
Behavioural insights can help policy makers obtain a deeper understanding of the behavioural mechanisms contributing to environmental problems, and design and implement more effective policy interventions. This report reviews recent developments in the application of behavioural insights to encourage more sustainable consumption, investment and compliance decisions by individuals and firms.
Drawing on interventions initiated by ministries and agencies responsible for environment and energy, as well as cross-government behavioural insights teams, it portrays how behavioural sciences have been integrated into the policy-making process. The report covers a variety of policy areas: energy, water and food consumption, transport and car choice, waste management and resource efficiency, compliance with environmental regulation and participation in voluntary schemes. It shows what has proven to work – and what has not – in policy practice in OECD countries and beyond.
Complexity is a core feature of most policy issues today and in this context traditional analytical tools and problem-solving methods no longer work. This report, produced by the OECD Observatory of Public Sector Innovation, explores how systems approaches can be used in the public sector to solve complex or “wicked” problems . Consisting of three parts, the report discusses the need for systems thinking in the public sector; identifies tactics that can be employed by government agencies to work towards systems change; and provides an in-depth examination of how systems approaches have been applied in practice. Four cases of applied systems approaches are presented and analysed: preventing domestic violence (Iceland), protecting children (the Netherlands), regulating the sharing economy (Canada) and designing a policy framework to conduct experiments in government (Finland). The report highlights the need for a new approach to policy making that accounts for complexity and allows for new responses and more systemic change that deliver greater value, effectiveness and public satisfaction.