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This report compiles comparable tax revenue statistics over the period 1990-2018 for 26 Latin American and Caribbean economies. Based on the OECD Revenue Statistics database, it applies the OECD methodology to countries in Latin America and the Caribbean to enable comparison of tax levels and tax structures on a consistent basis, both among the economies of the region and with other economies. This publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (ECLAC) and the Inter-American Development Bank (IDB). The 2020 edition is produced with the support of the EU Regional Facility for Development in Transition for Latin America and the Caribbean, which results from joint work led by the European Union, the OECD and its Development Centre, and ECLAC.

International regulatory co-operation (IRC) provides an opportunity for countries to consider the impacts of their regulations beyond their borders, to expand the evidence for decision-making, to learn from the experience of their peers and to develop concerted approaches to challenges that transcend borders. This review documents the context of IRC policies and practices in the United Kingdom. It covers both the UK’s unilateral efforts to embed international considerations in domestic rulemaking and its bilateral, regional and multilateral co-operative efforts on regulatory matters. In addition, the review provides a snapshot of IRC in practice in the United Kingdom with four case studies on financial services, nuclear energy, medical and healthcare products and product safety. At a time when IRC is an increasingly essential, yet largely untapped, tool for addressing transboundary policy challenges, this review offers valuable lessons to countries within the OECD and beyond.

To meet their policy objectives, regulations must be accompanied by a carefully designed and well-implemented enforcement strategy, including inspections. This report provides an assessment of the enforcement and inspections strategy in the environmental sector in Peru along with recommendations to strengthen this strategy. The report evaluates the policies and legal framework of the Environmental Evaluation and Enforcement Agency of Peru, as well as its practices and the resources employed in enforcement and inspections activities. It also offers policy options to improve performance. The benchmark for the comparative analysis is the OECD Regulatory Enforcement and Inspections Toolkit. Using a checklist of 12 criteria, this Toolkit provides a simple tool for assessing the inspection and enforcement system in a given jurisdiction, institution or structure.

The report assesses the enforcement of the Republic of Kazakhstan's law on access to information with a focus on the practices of the Kazakhstan Commission on Access to Information. It benchmarks the Commission’s mandate and functions against those of similar access-to-information oversight bodies in OECD countries. The report compares the legal nature and the institutional structure of these institutions, focusing on the availability and effectiveness of appeal mechanisms. It proposes ways to align the Commission with similar bodies in OECD countries by adopting good practices or revising current legislation.

When designing a policy, law, regulation or other type of “rule”, governments should always consider its likely effects. Regulatory Impact Assessment (RIA) provides crucial information to decision-makers on whether and how to regulate to achieve public policy goals. RIA examines the impacts and consequences of a range of alternative options. RIA also helps policy makers defend a decision not to intervene in markets where the costs of doing so outweigh the benefits. Regulatory Impact Assessment provides policy makers, civil servants and other public sector practitioners with a practical instrument for better designing and implementing RIA systems and strategies. The Principles cover a wide range of institutional organisations, tools and practices and present a list of critical steps as well as “dos and don’ts” for developing RIA frameworks. This report is part of the series OECD Best Practice Principles for Regulatory Policy produced under the auspices of the OECD Regulatory Policy Committee. As with other reports in the series, it extends and elaborates on principles highlighted in the 2012 Recommendation of the Council on Regulatory Policy and Governance.

The report provides a description and an assessment of the recent actions carried out by the Mexican government to enhance the quality of regulation and regulatory governance in the rail sector in Mexico. In particular, the report identifies and describes recent regulatory reforms in the rail sector; the progress in implementing OECD recommendations relative to rail regulation issued in 2017; the reforms that led to the Mexican Rail Regulatory Agency, as well as the legal powers granted. It also documents the current regulatory practices of this Agency. The reforms and practices are assessed against OECD principles and country experiences. Finally, the report provides recommendations for continuing the reform efforts.

Este estudio revisa las políticas y prácticas de compras públicas del ISSSTESON, institución que proporciona servicios pensionarios y de salud a los empleados del Gobierno del Estado de Sonora, México. También hace un análisis comparado de dichas prácticas a la luz de la Recomendación del Consejo de la OCDE sobre Contratación Pública 2015 para ayudar al Instituto a mejorar sus operaciones de compra e incrementar su eficiencia en una situación financiera difícil. Finalmente, el estudio examina la estructura de ingresos del Instituto y sugiere reformas al esquema pensionario, el cual es magnánimo en comparación con la experiencia nacional e internacional.

This review analyses public procurement policies and practices of ISSSTESON, the institution providing health and pension services to the workers of the State Government of Sonora, Mexico. It benchmarks ISSSTESON practices against the 2015 Recommendation of the Council on Public Procurement to help the institute upgrade its procurement operations and increase efficiency, in a difficult financial environment. It also examines the revenue structure of the Institute and suggests reforms for the pension scheme, which is too generous compared to national and international experience.

Data on government sector receipts, and on taxes in particular, are basic inputs to most structural economic descriptions and economic analyses and are increasingly used in economic comparisons. This annual publication gives a conceptual framework to define which government receipts should be regarded as taxes. It presents a unique set of detailed and internationally comparable tax data in a common format for all OECD countries from 1965 onwards.

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 26 countries in Africa: Botswana, Burkina Faso, Cabo Verde, Cameroon, Republic of the Congo, Democratic Republic of the Congo, Côte d'Ivoire, Egypt, Equatorial Guinea, Eswatini, Ghana, Kenya, Madagascar, Mali, Mauritania, Mauritius, Morocco, 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, for OECD member countries. 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.

This report presents the governance framework in Kazakhstan for managing disaster risks. A wide range of disaster risks are present throughout the national territory, primarily floods, landslides, avalanches, but also extreme cold and heatwaves. The report reviews how the central government sets up a national strategy to manage these disaster risks, and how a national risk governance framework is formulated and executed. It examines the role of the private sector and other non-governmental actors in contributing to resilience at a national and subnational level.

Korean families are changing fast. While birth rates remain low, Koreans are marrying and starting a family later than ever before, if at all. Couple-with-children households, the dominant household type in Korea until recently, will soon make up fewer than one quarter of all households. These changes will have a profound effect on Korea’s future. Among other things, the Korean labour force is set to decline by about 2.5 million workers by 2040, with potential major implications for economic performance and the sustainability of public finances. Since the early 2000s, public policy has changed to help parents reconcile work and family commitments: Korea has developed a comprehensive formal day-care and kindergarten system with enrolment rates that are now on par with the Nordic countries. Korea also has one year of paid parental leave for both parents, but only about 25% of mothers and 5% of fathers use it, as workplace cultures are often not conducive to parents, especially fathers, taking leave. Cultural change will take time, but this review suggests there also is a need for additional labour market, education and social policy reform to help Koreans achieve both work and family aspirations, and contribute to the rejuvenation of Korean society.

This report presents progress made by OECD countries and other economies on their adherence to the 2015 Recommendation of the Council on Public Procurement. The Recommendation provides strategic guidance in addressing challenges encountered in public procurement and identifies good procurement practices in order to ensure a strategic and holistic use of public procurement. This report discusses the Recommendation's continued relevance, how widely it has been disseminated, and whether it requires updating or revision.

The IRTAD Road Safety Annual Report 2019 provides an overview of road safety performance for 41 countries. The report outlines the most recent road safety developments there and provides comparative data for the main road safety indicators. It also offers detailed analysis by road user, age group and types of road. It describes the crash data collection process in IRTAD countries, the road safety strategies and targets in place and information on recent trends in speeding, drink-driving and other aspects of road user behaviour.

This report examines how new app-based mobility services can be effectively regulated. High-quality regulations are essential to ensure that ridesourcing, dockless bikeshare, e-scooters and other innovative forms of urban mobility deliver their full benefits for society. They are also crucial to guarantee safety, address environmental concerns and ensure consumer protection. But inappropriate regulation will deny citizens welfare benefits and stifle development of services that may contribute to a more sustainable transport system.