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This report is part of the OECD Tax Policy Reviews. The Reviews are intended to provide independent, comprehensive and comparative assessments of OECD member and non-member countries’ tax systems as well as concrete recommendations for tax policy reform. By identifying tailored tax policy reform options, the objective of the Reviews is to enhance the design of existing tax policies and to support the adoption of new reforms.
This report provides a comprehensive tax policy assessment of the taxes paid by individuals in Slovenia as well as tax reform recommendations. The report is divided into six chapters, with a summary of the main findings upfront, followed by more detailed recommendations at the end of chapters 3 to 6. Chapter 1 sets the scene for tax reform in Slovenia. Chapter 2 focuses on the labour market, social policy and tax policy related challenges. The ensuing chapters assess the financing of the social security system (Chapter 3), identify strategies to strengthen the design of personal income tax (Chapter 4), indirect taxes (Chapter 5), and the taxation of capital income at the individual level (Chapter 6).
The International Survey of Upper Secondary Schools (ISUSS) was established to determine how successful upper secondary schools are in preparing young adults for life. It investigates key factors which shape the success of upper secondary students' learning. This publication describes the methodology of the survey and allows researchers to understand and replicate its analyses.
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.
The OECD Style Guide: Third Edition is currently being updated to align with the OECD’s new authoring environment (O.N.E Author). If you have any questions while drafting or editing content, please email: [email protected].
This edition of the OECD Sovereign Borrowing Outlook reviews developments in response to the COVID-19 pandemic for government borrowing needs, funding conditions and funding strategies in the OECD area. It discusses the implications of the COVID-19 crisis on sovereign refinancing risk, and how to identify, measure and mitigate refinancing risk in light of country experiences. It then examines debt issuance trends for government securities in emerging market and developing economies in recent years, and presents novel insights on the impact of the COVID-19 pandemic on issuance conditions in these economies.
The OECD Sovereign Borrowing Outlook provides regular updates on trends and developments associated with sovereign borrowing requirements, funding strategies, market infrastructure and debt levels from the perspective of public debt managers. The Outlook makes a policy distinction between funding strategy and borrowing requirements. The central government marketable gross borrowing needs, or requirements, are calculated on the basis of budget deficits and redemptions. The funding strategy entails decisions on how borrowing needs are going to be financed using different instruments and which distribution channels are being used.
This edition reviews developments in response to the COVID-19 pandemic for government borrowing needs, funding conditions and funding strategies in the OECD area, updating 2020 estimates released prior to the outbreak. It examines debt issuance trends for government securities in emerging market and developing economies since 2020, and presents novel insights on the impact of the COVID-19 pandemic on issuance conditions in these economies. It then discusses how debt management offices can adapt their governance practices to prioritise and deal with the aggravated operational and market risks presented by the COVID-19 crisis.
The OECD Sovereign Borrowing Outlook provides regular updates on trends and developments associated with sovereign borrowing requirements, funding strategies, market infrastructure and debt levels from the perspective of public debt managers. The Outlook makes a policy distinction between funding strategy and borrowing requirements. The central government marketable gross borrowing needs, or requirements, are calculated on the basis of budget deficits and redemptions. The funding strategy entails decisions on how borrowing needs are going to be financed using different instruments and which distribution channels are being used.
This edition provides data, information and background on sovereign borrowing needs and discusses funding strategies and debt management policies for the OECD area and country groupings. In particular, it examines: gross borrowing requirements; net borrowing requirements; central government marketable debt; interactions between fiscal policy, public debt management and monetary policy; funding strategies, procedures and instruments; liquidity in secondary markets; and changes in the investor base.
The 2018 edition of the OECD Sovereign Borrowing Outlook presents gross borrowing requirements, net borrowing requirements, central government marketable debt and funding strategies for the OECD area and country groupings. In addition, it examines: interactions between fiscal policy; public debt management and monetary policy; procedures and instruments; liquidity in secondary markets; and alternative approaches to sovereign borrowing such as green bonds and GDP-linked instruments in the context of global economic and financial developments.
The OECD Sovereign Borrowing Outlook provides regular updates on trends and developments associated with sovereign borrowing requirements, funding strategies, market infrastructure and debt levels from the perspective of public debt managers. The Outlook makes a policy distinction between funding strategy and borrowing requirements. The central government marketable gross borrowing needs, or requirements, are calculated on the basis of budget deficits and redemptions. The funding strategy entails decisions on how borrowing needs are going to be financed using different instruments and which distribution channels are being used. This edition provides data, information and background on sovereign borrowing needs and discusses funding strategies and debt management policies for the OECD area and country groupings. In particular, it examines: gross borrowing requirements; net borrowing requirements; central government marketable debt; interactions between fiscal policy, public debt management and monetary policy; funding strategies, procedures and instruments; liquidity in secondary markets; implications of a low interest environment for government debt; and the outlook of inflation linked bonds.
The OECD Sovereign Borrowing Outlook provides regular updates on trends and developments associated with sovereign borrowing requirements, funding strategies, market infrastructure and debt levels from the perspective of public debt managers. The Outlook makes a policy distinction between funding strategy and borrowing requirements. The central government marketable gross borrowing needs, or requirements, are calculated on the basis of budget deficits and redemptions. The funding strategy entails decisions on how borrowing needs are going to be financed using different instruments and which distribution channels are being used. This edition provides data, information and background on sovereign borrowing needs and discusses funding strategies and debt management policies for the OECD area and country groupings. In particular, it examines: gross borrowing requirements; net borrowing requirements; central government marketable debt; interactions between fiscal policy, public debt management and monetary policy; funding strategies, procedures and instruments; the impact of new regulations on primary market operations; liquidity in secondary markets; and the transparency of public debt statistics, operations and policies.
The OECD Skills Strategy provides a strategic and comprehensive approach for ensuring that people and countries have the skills to thrive in a complex, interconnected and rapidly changing world. The updated 2019 OECD Skills Strategy takes account of the lessons learned from applying the original skills strategy in 11 countries since 2012, while also incorporating new OECD evidence about the skills implications of megatrends, such as globalisation, digitalisation, population ageing, and migration. The Strategy also incorporates new learning from across the OECD about skills policies that work in these three broad components: developing relevant skills over the life course, using skills effectively in work and society, and strengthening the governance of skills systems.
This edition of the OECD Secretary-General's Report to Ministers outlines the main achievements of the OECD in 2020, notably the Organisation’s efforts to help manage the COVID-19 crisis and pave the way towards a stronger, more inclusive, resilient and green recovery. It describes the OECD’s work across major policy areas, with a focus on health, employment, inequalities, economics and tax, education, and the environment, among others. The report outlines the activities of the Secretary-General and his office, as well as those of OECD directorates, the Secretariats of Entities within the OECD family and OECD Social Partners.
The OECD works on finding evidence-based solutions to a range of social, economic and environmental challenges, promoting “Better Policies for Better Lives”. The OECD is one of the world’s largest and most trusted sources of comparable statistical data and research. The OECD serves as not only a pathfinder for new narratives and new initiatives at the global level, but also as a ‘do’ tank ready to support members and partners with our data, standards and evidence-based policy advice.
The OECD works on finding evidence-based solutions to a range of social, economic and environmental challenges, promoting “Better Policies for Better Lives”. The global spread of coronavirus in 2020 has made the commitment to this motto all the more relevant. This edition of the OECD Secretary-General's Report to Ministers outlines the main achievements of the OECD in 2019. It describes the OECD’s work on economics, employment, education, health, inequalities, the environment, tax and many other fields in the context of a rapidly changing world. It includes the activities of the Secretary-General and his office, as well as those of OECD directorates, agencies, special entities and advisory committees.
The OECD is one of the world’s largest and most trusted sources of comparable statistical data and research. It is also a unique forum and knowledge hub for exchange of experiences, best-practice sharing, and advice on public policies and global standard-setting. This year will mark the 60th anniversary of the Organisation, and this will be the opportunity to reflect on the past, and develop a vision for the future. More than ever, we need evidence-based policies geared towards building societies and economies that are more resilient, inclusive and sustainable.
This report presents developments of the work of the Inclusive Forum on Carbon Mitigation Approaches (IFCMA) since its official launch in February 2023.
This report presents developments of the work of the Inclusive Forum on Carbon Mitigation Approaches (IFCMA) to the G20 Finance Ministers and Central Bank Governors, and reflect on the IFCMA’s achievements one year on from its launch in February 2023.
Poland has seen impressive growth in recent years, and yet regional disparities in economic and social outcomes remain large by OECD standards. The overall living conditions in rural communities generally remain below those of urban communities, and rural households face higher poverty rates. This study examines the range of policies impacting rural development in Poland. It offers recommendations on how to boost agricultural productivity, support economic diversification, enhance inter-municipal co-ordination, deepen decentralisation, and improve multi-level governance.
This country review report for Chile provides, from an international perspective, an independent analysis of major issues facing the use of school resources in Chile, current policy initiatives, and possible future approaches. The report serves three purposes: i) to provide insights and advice to Chilean education authorities; ii) to help other countries understand the Chilean approach to the use of school resources; and iii) to provide input for the comparative analysis of the OECD School Resources Review. The analysis in the report focusses on the following areas: i) the funding of school education (including planning, distribution, incentives and monitoring); ii) equity resourcing policies targeted at specific groups of students; iii) school organisation and the operation of schools; and iv) the teaching profession.
This review provides policy recommendations on how to improve the Portuguese pension system, building on the OECD’s best practices in pension design. It details the Portuguese pension system and identifies its strengths and weaknesses based on cross-country comparisons. The Portuguese pension system consists of an old-age safety net, a pay-as-you-go defined benefit scheme and voluntary private savings. The safety net includes an old-age social pension and a complement (the so-called Complemento Solidário para Idosos or CSI), both of which pursue similar objectives but have different eligibility criteria. The defined benefit scheme has two main components: the general social security scheme (regime geral da Segurança Social) and the civil-servant pension scheme (Caixa Geral de Aposentações or CGA). The latter has been closed to new entrants since 2006 with new civil servants contributing to the general scheme. Funded voluntary pensions make up a very small share of total pension entitlements. The OECD Reviews of Pension Systems: Portugal is the fourth in the series, after Ireland (2014), Mexico (2016) and Latvia (2018), with a fifth review on Peru under preparation.
This review assesses the Mexican pension system according to the OECD best practices and guidelines, and draws on international experiences and examples to make recommendations on how to improve it. It provides an international perspective on Mexico’s retirement income provision and a short and focused review of the Mexican pension system. The review covers all components of the pension system: public and private pension provision for public and private-sector workers. It provides recommendations, using OECD’s best practices in pension design, on how to improve the Mexican pension system and thus ameliorate the retirement income that people may receive from the pension system.
OECD Reviews of Digital Transformation: Going Digital in Sweden analyses recent developments of the digital economy in the country, reviews policies related to digitalisation and makes recommendations to increase policy coherence in this area. The report examines recent developments in infrastructures for the digital economy, telecom markets and related regulations and policies in Sweden. It reviews trends in the use of digital technologies by individuals, businesses and the government, and examines policies to foster diffusion. Digital security policies are discussed with a view to assess its strengths and limitations. The report also examines opportunities and challenges raised by digitalisation in key areas and analyses policy responses to these changes. The areas covered range from global value chains and innovation to jobs, skills and work in the digital economy.
The report reconsiders these policies in relation to their coherence among different domains and in order to foster synergies across government ministries, levels and institutions, based on the policy framework of the OECD-wide "Going Digital: Making the Transformation Work for Growth and Well-being" project.
In 2014, Spain launched a set of administrative reforms called “The CORA reform” as part of broader fiscal reforms. The CORA was a comprehensive and ambitious programme to create conditions for a more transparent public administration closer to citizens and businesses. The reforms were the subject of an OECD Public Governance Review undertaken in 2014. This progress report, the first of its kind, analyses how the OECD recommendations in the 2014 review have been implemented so far at the national level. In addition, it describes how the autonomous communities Galicia and Murcia have implemented the recommendations, and discusses the challenges that remain for achieving effective co-ordination and closer collaboration between the central and the regional levels in the area of public sector reform.