This chapter begins with a brief socio-economic and institutional overview of the Marseille metropolitan region. It then explores the current status of inter-municipal collaboration, in particular with respect to public transport and spatial planning. Lastly, it discusses the metropolitan governance reforms of 2013.

This chapter begins with a brief socio-economic and institutional overview of the Puebla-Tlaxcala metropolitan region. It then explores the current status of inter-municipal collaboration in two major sectors for urban development: transport and land use. Finally, it reviews existing metropolitan collaboration tools.

This review particularly recommends shifting away from income taxation to indirect taxation, for instance by raising more revenue from the Goods and Services Tax.

The main objective of this meeting was to create a Latin American Network to contribute to the better functioning of markets and the improvement of public services in Latin American countries.

The Colombian corporate tax system is highly complex and distortive. The effective tax burden on businesses is very high due to the combined effect of the corporate income tax, the corporate surtax introduced in 2012 (CREE), the net wealth tax on business assets and the value added tax (VAT) on fixed assets.

The tax on immovable property recently started to regain its former significance, but the tax yield still remains low, with slightly more than 1% of GDP and wide variation across countries.

Colombia needs a comprehensive tax reform that boosts revenues and shifts the tax burden to support more inclusive and green growth. Tax loopholes and exemptions that reduce the tax base and favour mainly the rich should be reduced significantly.

This paper contributes to the scarce literature on the macroeconomic effects of property taxes, in particular on the relationships between property taxes, house prices and the wider economy.

Launch of the OECD programme for regulatory improvement in the Municipality of Torreon, Mexico.

The Municipality of San Luis Potosi scores an 87% progress in implementing the OECD Guide to Improve the Quality of State and Municipal Regulations.

Ensuring that permanent spending or tax cuts are implemented in a sustainable manner would encourage the strong fiscal position that New Zealand needs to meet potentially large macroeconomic shocks and long-run ageing-related costs.

This paper analyses income inequality in Ireland using a new panel dataset based on the administrative tax records of the Revenue Commissioners for Ireland.

TThe economic literature suggests that a revenue-neutral shift of tax revenues from income taxes to property taxes would increase GDP per capita in the medium term. This paper analyses for Ireland the consequences of such a shift in the tax mix.

This paper re-estimates the elasticities of government revenue and expenditure items with respect to the output gap for OECD countries. These elasticities are used by the OECD to calculate cyclically adjusted fiscal balances. The study updates the earlier 2005 study using the most recent datasets and tax codes, the coverage being confined in this paper to 35 countries, the 34 OECD member states and Latvia.

Reforms over the past two decades have produced a well-balanced, modern tax system. However, considerable revenues will be needed in the years ahead to expand social spending and infrastructure in order to raise growth and well-being. The challenge is to generate these revenues without penalising growth or exacerbating inequality.

Discussion of progress to enhance regulatory quality and promote inclusive economic growth in the Latin American region.

This event to be held on 21 June 2016 in Lisbon, Portugal, will discuss the preliminary findings of the OECD project "Resilient Cities" and share cities' experience on enhancing resilience.

Mexico has become a frontrunner in a short time in making government data publicly accessible, but it now needs to put this wealth of digital information to use to foster innovation and benefit the Mexican economy and society, according to a new OECD report.

Blog post on how Mexico's commitment to open data is helping to bring a broad range of innovative services to citizens.

OECD Insights blog on how new sources of urban data and urban scaling phenomenon can inform planners and urban developers.

Online resource to help implement the OECD Recommendation on Public Procurement. This website provides policy tools, country examples and indicators to measure public procurement systems.

OECD will measure the impact of digitalising the Mexican Social Security Institute formalities and guide future efforts on simplification

The effect of the size and mix of public spending on growth and inequality

This paper provides evidence on the effects of the size and the composition of public spending on long-term growth and inequality.

This paper assesses the effect of international differences in taxes on the choice of patent location by multinational enterprises (MNEs). The analysis is based on a large sample of patents and firms from the OECD-PATSTAT and OECD-ORBIS databases over 2004-10.

This paper assesses how international tax planning affects real business investment by multinationals. Earlier studies have shown that corporate taxes reduce business investment. This paper shows that tax planning multinationals are less sensitive to corporate taxes than other firms in their investment decisions.

This paper exploits firm-level data from the ORBIS database to assess international tax planning by multinational enterprises (MNEs).

This paper describes the main anti-avoidance rules against international tax planning by multinational enterprises in OECD and G20 countries.

Multinational enterprises (MNEs) manipulate the location of their debts to reduce their corporate tax burden. Indeed, by locating debts in higher-tax rate countries, MNEs can deduct interest payments against a higher tax rate. This paper provides evidence of such manipulation of debt location.

This paper investigates if tax planning by large multinationals distorts competition in their favour and allows them to crowd out other firms. The competitive implications of tax planning are frequently mentioned in the tax policy debate, but not yet documented empirically to our knowledge. This paper aims to fill this gap.

This paper assesses the redistribution of foreign direct investments (FDI) and tax revenues among countries due to multinationals’ response to international differences in corporate tax systems.

Blog argues that governments should stop approaching complex challenges through the limitations of their institutions and explore innovative ways of problem solving.

This paper surveys the theoretical and empirical research on the relationship between local taxation, land use regulation and land use patterns.

OECD promotes the exchange of experiences and good practices for the improvement of regulation among Latin American countries

This Experts Meeting took place in Reykjavik, Iceland on 18-19 May 2017. Delegates from OECD countries shared practical experiences – successes and challenges – in implementing Gender Budgeting.

The United Nations Office for Disaster Risk Reduction (UNISDR) coordinates global disaster risk reduction efforts among United Nations agencies and international organisations. The OECD is hosting an event to see how governments and stakeholders can best work together to strengthen economic and social resilience through improve risk governance.

Tax reforms are crucial to promoting inclusive growth in India.

Business taxation in India is characterised by high effective tax rates, a narrow tax base, and an uncertain tax environment for potential investors.

This paper investigates the factors that shape governments’ capacity to collect revenue.

Muscat, Oman - 2 December 2013 - This meeting was organised in the format of a high level regional roundtable, where heads and other representatives of regional exchanges were invited to participate, alongside regulators and relevant international and regional institutions.

This report explores the efforts of MENA stock exchanges to restructure their ownership through regional comparisons and case studies, situating this process within the global transformation of the stock exchange industry over the past two decades.

Participants at the forum adopted a communiqué calling for companies to confront challenges they encounter openly and transparently by publicly reporting on due diligence in accordance with the OECD Due Diligence Guidance for Responsible Supply Chains of Minerals from Conflict-Affected and High-Risk Areas

This roundtable provided a forum for dialogue on building responsible supply chains in the textile and garment sector that contribute to inclusive growth and sustainable development, in line with the OECD and ILO recommendations. The Roundtable also identified challenges and areas for future collaborative action.

This public consultation is being held to gather comments on the draft OECD Due Diligence Guidance for Meaningful Stakeholder Engagement in the Extractives Sector which provides practical guidance to mining, oil and gas enterprises in addressing the challenges related to stakeholder engagement. The deadline for comment is 5 June 2015.

Conventional wisdom holds that countries with lower taxes attract higher levels of foreign direct investment (FDI). At first glance, this intuitive assumption seems to be supported by the evidence but is this true?. Pierre Poret, Deputy Director of the OECD Financial and Enterprise Affairs Directorate takes a closer look.

This report reviews structural changes in the stock exchange industry and provides data on M&A changes in the aggregate revenue structure of major stock exchanges. It describes the fragmentation of the stock market resulting from an increase in stock exchange-like trading venues, such as alternative trading systems (ATSs) and multilateral trading facilities (MTFs), and a split between dark (non-displayed) and lit (displayed) trading.

“I am deeply saddened to learn about the tragic deaths of Michael Sharp and Zaida Catalan, members of the UN Group of Experts on the Democratic Republic of the Congo (DRC). On behalf of my Organisation, I wish to convey our condolences to their families and colleagues from the UN and beyond, who had the pleasure of working with them."

21 July 2017 - Recent noteworthy developments have created a new momentum on responsible business conduct worldwide, confirming the prominence of the OECD Guidelines for Multinational Enterprises and their in-built implementation mechanism, the National Contact Points. This article by Roel Nieuwenkamp looks at the expectations that come with this heightened recognition.

This report presents the results of an OECD survey aimed at outlining the key roles of stock exchanges in promoting sound corporate governance in Asia. It focuses on standard-Setting, supervision and enforcement of disclosure obligations and corporate governance rules.

30/01/2018 - The China National Textile and Apparel Council (CNTAC) and the OECD today signed a Memorandum of Understanding (MoU) that sets out their commitment to intensify co-operation to promote responsible business in global textile and apparel supply chains.