Browse by: "2021"
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Austria is set to overcome the COVID-19 shock and its economic scars with the help of genuine sanitary, health and economic support policies. The country faces the opportunities and the challenges of two major structural transformations: transition to a net zero emission economy, and the generalisation of more advanced forms of digitalisation. New entries and exits in the business sector, more capital and labour re-allocations, and greater geographic mobility of labour invite new policy measures to boost social cohesion by improving the adaptation of skills to jobs, improving the social protection of free-lance workers, and accelerating the social, economic and educational integration of groups of migrant origin. A better activation of Austria’s talent pool, in particular female, elderly and migrant workers is needed to address the ageing of the society. As the public sector is already large, the level of public debt is elevated and population ageing weighs on public finances, high-quality public sector spending reviews and a strengthened medium-term public expenditure framework would help with the prioritisation and effective allocation of public resources.
Fiscal Federalism 2022 surveys recent trends and policies in intergovernmental fiscal relations and subnational government. Accessible and easy-to-read chapters provide insight into: good practices in fiscal federalism; the design of fiscal equalisation systems; measuring subnational tax and spending autonomy; promoting public sector performance across levels of government; digitalisation challenges and opportunities; the role of subnational accounting and insolvency frameworks; funding and financing of local government public investment; and early lessons from the COVID-19 crisis for intergovernmental fiscal relations.
A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global Anti-Base Erosion Rules (GloBE) are a key component of this plan and ensure large multinational enterprise pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the GloBE Rules provide for a co-ordinated system of taxation that imposes a top-up tax on profits arising in a jurisdiction whenever the effective tax rate, determined on a jurisdictional basis, is below the minimum rate. This report delineates the scope and sets out the operative provisions and definitions of the GloBE Rules. These rules are intended to be implemented as part of a common approach and to be brought into domestic legislation as from 2022.
Le calamità legate a rischi naturali (NHID), come inondazioni, siccità, violente tempeste, parassiti e malattie animali, hanno un impatto significativo, diffuso e di lunga durata sui settori agricoli di tutto il mondo. Poiché il cambiamento climatico è destinato ad amplificare molti di questi impatti, un approccio "business-as-usual" alla gestione del rischio di calamitá naturali in agricoltura non può continuare se si vogliono affrontare le sfide della produttività agricola, della crescita sostenibile, e dello sviluppo sostenibile. Attingendo da sette studi di caso - Cile, Italia, Giappone, Namibia, Nuova Zelanda, Turchia e Stati Uniti - questo rapporto congiunto OCSE-FAO propone un nuovo approccio per rafforzare la resilienza alle calamità legate a rischi naturali in agricoltura. Esplora le misure politiche, gli accordi di governance, le strategie aziendali e altre iniziative che i paesi stanno usando per rafforzare la resilienza agricola alle calamità legate a rischi naturali, evidenziando le buone pratiche emergenti. Offre raccomandazioni concrete su ciò che è necessario fare per passare da un approccio mirato ad assorbire gli impatti dei disastri, ad un approccio ex ante che si concentri sulla prevenzione e sulla mitigazione degli impatti dei disastri, aiutando il settore a essere meglio preparato a rispondere ad essi e ad adattarsi e trasformarsi per affrontare le calamità future.
This report provides a comprehensive analysis of the Israeli system of local government finance, with a focus on the role of the Israeli property tax, known as the Arnona. Local governments are financed through a combination of revenue, primarily from central government grants and from the Arnona, which is levied on residential and non-residential land and buildings but is based on their physical size rather than their value. The first chapter provides a description of the Israeli system of local government finance and compares it to local government finance in OECD countries. Using standard criteria for the evaluation of taxes, the second chapter assess the strengths and shortcoming of the Arnona and the intergovernmental grant system. Attention is paid to fiscal disparities among municipalities and to the ability of the current system to provide all Israelis with adequate and equitable access to economic and social services and infrastructure. The final chapter presents a set of 13 policy recommendations divided between proposals for improving the existing Arnona system and a longer-run blueprint for a more substantial reform of the system of local government finance in Israel based on the establishment of a value-based system of local property taxation.
Workers’ skills are an essential asset for firms to recover from the COVID-19 shock and succeed in the twin digital and green transitions. Small and Medium-sized Enterprises (SMEs) face special barriers to investing in human capital because of their size and more limited access to information and capital markets. This report identifies policies that are successful in promoting SMEs’ investment in the skills of employees, managers or entrepreneurs. A review of cost-reducing and financial support instruments is followed by an analysis of initiatives that promote innovative HR practices, a learning culture in the firm, and better co-operation among firms and with the education sector. The report describes the design and rationale of these measures as well as their advantages and limitations. It identifies a common set of features that make skill investment policies especially suitable for SMEs.
This publication includes financial transactions (both net acquisition of financial assets and net incurrence of liabilities), by institutional sector (non-financial corporations, financial corporations, general government, households and non-profit institutions serving households, total economy and rest of the world) and by financial operation. Country tables are expressed in national currency. Data are based on the System of National Accounts 2008 (2008 SNA) for all countries.
Limited transport options in rural and remote areas hinder access to basic services, jobs and social activities. This report presents international best practices and recommendations for transport provision in communities where conventional public transport is difficult to sustain. It examines how sustainable accessibility for people without access to a car could be provided in cost-effective ways in rural areas.
To make the most of its longstanding tradition of manufacturing and innovation, Piedmont, Italy, is undertaking a process of industrial transition, the success of which may be linked to an updated approach to its regional innovation policy. This should include promoting technology and non-technology driven innovation, building the innovation competences of micro- and small enterprises in addition to medium and large ones, better connecting regional innovation actors, and ensuring that innovation contributes to the region’s broader development goals such as sustainable regional development. It also requires diversifying the role of Piedmont’s innovation clusters and reinforcing the multi-level governance system for innovation policy. This report features a comparative perspective of the trends, challenges and opportunities for innovation-led growth in Piedmont, and highlights how Piedmont could build a dynamic innovation ecosystem based on its smart specialisation strategy, a fresh perspective on innovation, and future-oriented innovation cluster organisations. The report provides actionable recommendations and offers insights into making the most of innovation policy as a lever for place-based regional development.
L’action déterminée des pouvoirs publics pour protéger les ménages et les entreprises a permis d’alléger le tribut que la pandémie a prélevé sur l’économie suédoise, qui s’est néanmoins fortement contractée en 2020. La croissance est repartie à la hausse, à la faveur d’une activité manufacturière solide et des exportations, tandis que la campagne vaccinale laisse espérer un retour progressif à la normale dans les secteurs d’activité nécessitant une présence physique. Quoi qu’il en soit, un soutien budgétaire et une politique monétaire accommodante resteront nécessaires jusqu’à ce que la reprise soit fermement engagée. Les mesures prises par les autorités pour développer l’éducation et la formation et améliorer la concordance entre offres et demandes d’emploi, parallèlement au déploiement de réformes du marché du travail approuvées par les partenaires sociaux, aideront au redressement de l’emploi, en particulier parmi les groupes les plus vulnérables, durement frappés par la pandémie. Promouvoir la croissance inclusive sur tout le territoire suédois nécessitera de revoir le cadre budgétaire des administrations infranationales, d’améliorer l’efficience des services publics, en particulier via leur conversion au numérique, et de promouvoir encore la convergence entre les régions, notamment en renforçant le rôle des universités dans les réseaux régionaux de la connaissance et de l’innovation.
CHAPITRE SPÉCIAL : LES INÉGALITÉS RÉGIONALES
The Climate Action Monitor, part of the International Programme for Action of Climate (IPAC), provides a diagnostic policy framework for assessing country progress towards climate objectives. Its goal is to provide a digest of progress towards, and alignment with, Paris Agreement goals to support countries in making better-informed decisions and allow stakeholders to measure improvements more accurately. Alongside the IPAC Dashboard, it complements and supports the UNFCCC and Paris Agreement monitoring frameworks by: 1) reviewing key trends and developments and highlighting areas for further analysis and policy action; 2) promoting greater harmonisation of key indicators; 3) showcasing examples of good climate mitigation and adaptation practices and results; and 4) strengthening transparency over climate policies.
The Danish economy has recovered quickly from the COVID-19 crisis. Rapid action to support firms and households contained the economic contraction to one of the mildest in Europe, while fast vaccine rollout enabled the removal of shutdown restrictions and an early reopening. Policy support should continue to be removed where activity has recovered, though the uncertain worldwide health and economic situation warrants ongoing flexibility. Monetary policy is set to remain strongly expansionary, increasing the importance of being ready to tighten macroprudential regulation if risks from rapid house price appreciation continue to build. The crisis was worse for the young, the foreign-born and those with low educational attainment and policy should support these groups. Further progress in reducing gender gaps is also a priority. Denmark has been a frontrunner in cutting its greenhouse gas emissions through a rapid shift to renewable energy and has set an ambitious legal commitment to reduce emissions by 70% by 2030 and reach carbon neutrality by 2050. Achieving these targets would contribute to global efforts to control climate change, but the transition will have large macroeconomic consequences and entail significant financial risk. This makes it crucial to adopt a cost-effective, inclusive and comprehensive strategy to cut emissions.
SPECIAL FEATURES: CLIMATE CHANGE POLICY
Health systems have to meet the changing needs of an increasingly assertive population and an ever more complex health policy context. Digitalisation, population ageing, chronic diseases, new pandemic threats, and evolving expectations of what health services should deliver – and how – have raised questions of whether health systems meet the needs and facilitate engagement of the people. Agreement is widespread that a shift towards more people-centred health systems is needed. But how this is done, and what a more people-centred health system looks like, is far less settled. The OECD Framework and Scorecard for People-Centred Health Systems identifies critical dimensions of people-centredness for health systems and benchmarks the progress countries have made towards a more people-centred approach to health. It considers the implications of the COVID-19 pandemic on people-centredness, and identifies key policies – and policy challenges – to assist the development of more people-centred health systems across OECD countries.
The publication Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF) with the financial support of the European Union. It compiles comparable tax revenue and non‑tax revenue statistics for 30 countries in Africa: Botswana, Burkina Faso, Cabo Verde, Cameroon, Chad, Republic of the Congo, Democratic Republic of the Congo, Côte d’Ivoire, Egypt, Equatorial Guinea, Eswatini, Ghana, Kenya, Lesotho, Madagascar, Malawi, Mali, Mauritania, Mauritius, Morocco, Namibia, Niger, Nigeria, Rwanda, Senegal, Seychelles, South Africa, Togo, Tunisia and Uganda. The model is the OECD Revenue Statistics database which is a fundamental reference, backed by a well‑established methodology. Extending the OECD methodology to African countries enables comparisons about tax levels and tax structures on a consistent basis, both among African economies and with OECD, Latin American, Caribbean, Asian and Pacific economies.
SPECIAL FEATURE: Public debt in Africa and the impact of the COVID-19 pandemic
This report examines and determines the most relevant cases for artificial intelligence (AI) use in a transport planning context for crash prevention on an entire road network. It explores the possibility of using computer vision to acquire relevant information and the capability of computer models to map high-risk locations. It offers recommendations to stakeholders on the development and appropriate use of life-saving AI solutions.
For the first time, the OECD Future of Education and Skills 2030 project conducted comprehensive curriculum analyses through the co‐creation of new knowledge with a wide range of stakeholders including policy makers, academic experts, school leaders, teachers, NGOs, other social partners and, most importantly, students. This report is one of six in a series presenting the first‐ever comparative data on curriculum at the content level summarising existing literature, examining trends in curriculum change with challenges and strategies, and suggesting lessons learned from unintended consequences countries experienced with their curriculum reforms.
This report highlights how clearly articulated and experienced values and attitudes can support students’ positive lifelong learning outcomes and promote a more equitable and just society. Despite the variety of values espoused in national curricula, there is an emerging trend in prioritising values that enhance well-being and learning across different countries. This report acknowledges that incorporating values and attitudes in curriculum design and implementation does not come without its challenges – values and attitudes can be intensely contested constructs. However, it also examines the desire by authorities to see curriculum reflecting future-focused goals to improve society as a stronger imperative for countries/jurisdictions than the challenges presented. This report offers strategies that can support effective design and implementation.
In recent years, the Emirate of Dubai has been placing a stronger emphasis on people’s well-being with the aim of making Dubai “an inclusive and cohesive society (…) that is the preferred place to live, work and visit and a pivotal hub in the global economy”. Within the education sector, KHDA and private schools have introduced a number of initiatives to help raise awareness, measure and support students’ and staff’s well-being. Given the central role education and educators have in fostering and supporting empowered, healthy and happy communities, these interventions hold great potential.
This report analyses the well-being policies and practices that KHDA and schools have implemented in Dubai’s private school sector. In order to fulfil this objective, the OECD has taken a holistic picture view of well-being in education, which is discussed in Chapter 2. Chapter 3 looks at Dubai’s private schools as a whole, focusing on the school leadership and other key school staff. Chapter 4 focuses on teachers and their well-being, an issue that has been relatively overlooked until recently. Finally, Chapter 5 discusses student well-being and empowerment.
A atenção primária à saúde tem um modelo bem organizado no Brasil, o que é resultado de compromissos contínuos com a prestação de serviços de atenção primária de alta qualidade para toda a população. Nas últimas décadas, o Brasil implementou uma série de reformas a fim de aprimorar a distribuição de médicos pelo país, o desenvolvimento de novas formas de organização de serviços, a introdução de novos modelos de financiamento e a execução de uma série de iniciativas para o aprimoramento da qualidade. Esta avaliação utiliza-se de indicadores e métodos de análise em políticas públicas para examinar o desempenho do sistema de atenção primária brasileiro, em uma perspectiva comparada reconhecida internacionalmente. Embora o estudo ressalte exemplos notáveis de sucesso, o Brasil continua a enfrentar desafios na atenção primária à medida que sua população envelhece, fatores de risco como obesidade encontram-se em ascensão e ameaças de novas pandemias demandam maior resiliência e adaptabilidade do sistema de saúde. O estudo aponta ações-chave que o Brasil deveria considerar nos próximos anos a fim de fortalecer o desempenho da atenção primária à saúde, especialmente no tocante à realização da prevenção e rastreamento das principais doenças não transmissíveis, melhoria de indicadores de qualidade do provimento da atenção primária, enfrentamento dos déficits de força de trabalho e a busca de uma transformação digital. Uma publicação adicional sobre o sistema de saúde no Brasil examina os principais desafios e abordagens necessários para aprimorar o desempenho do sistema de saúde brasileiro.
This Review assesses Ukraine’s investment climate vis-à-vis the country’s energy sector reforms and discusses challenges and opportunities in this context. Capitalising on the OECD Policy Framework for Investment and other relevant instruments and guidance, the Review takes a broad approach to investment climate challenges facing Ukraine’s energy sector. It covers investment trends, the current policy and regulatory framework, the legal and institutional framework for investment protection, investment promotion and facilitation, public governance, energy infrastructure and policies relating to promoting and enabling responsible business conduct. The analysis and recommendations in the Review can help policy makers strengthen the enabling conditions for investment in Ukraine’s energy sector.
BEPS Action 5 is one of the four minimum standards which all members of the OECD/G20 Inclusive Framework on BEPS have committed to implement. One part of the Action 5 minimum standard is the transparency framework for compulsory spontaneous exchange of information on certain tax rulings which, in the absence of transparency, could give rise to BEPS concerns. 140 jurisdictions have joined the Inclusive Framework and take part in the peer review to assess their compliance with the transparency framework.
Specific terms of reference and a methodology have been agreed for the peer reviews to assess a jurisdiction’s implementation of the minimum standard. The review of the transparency framework assesses jurisdictions against the terms of reference which focus on five key elements: i) information gathering process, ii) exchange of information, iii) confidentiality of the information received; iv) statistics on the exchanges on rulings; and v) transparency on certain aspects of intellectual property regimes. The reviews of confidentiality of the information received defer to the work of the Global Forum on Transparency and Exchange of Information for Tax Purposes and the outcomes of that work are not published. Recommendations are issued where improvements are needed to meet the minimum standard.
This report reflects the outcome of the annual peer review of the implementation of the Action 5 minimum standard and covers 131 jurisdictions. It assesses implementation for the 1 January - 31 December 2020 period.