Concerns around potential losses of competitiveness as a result of unilateral action on carbon pricing are often central for policy makers contemplating the introduction of such instruments. This paper is a review of literature on ex post empirical evaluations of the impacts of carbon prices on indicators of competitiveness as employed in the literature, including employment, output or exports, at different levels of aggregation.

Tax administrations continue to face the challenges of improving their performance while reducing costs, decreasing compliance burdens for taxpayers tackling non-compliance. Improving taxpayer services, while making non-compliance harder, is helping revenue bodies increase their efficiency and allowing governments to finance important programmes that will further benefit their citizens.

Taxes on the labour income of the average worker in Latin American and Caribbean (LAC) countries totalled 21.7% of total labour costs in 2013, one-third lower than in OECD countries, where the average was 35.9%, according to the first edition of Taxing Wages in Latin America and the Caribbean.

This paper examines the impact of tax and benefit systems on the incentives for second earners to enter formal employment. The paper highlights how various tax design features create greater participation disincentives for second earners than for primary earners or single individuals.

Responding to a request by the Development Working Group of the G20, the Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – has developed a draft toolkit designed to assist developing countries in an important area of international tax policy: transfer pricing.

The Platform for Collaboration on Tax (PCT) – a joint initiative of the International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (UN) and World Bank Group – has published a toolkit to provide practical guidance to developing countries to better protect their tax bases.

A new database providing detailed and comparable tax revenue information for 80 countries around the world – and which and will expand to cover more than 90 countries by the end of 2018 – was unveiled today during the 5th plenary meeting of the Inclusive Framework on BEPS, held in Lima, Peru.

This new guidance presents a clear overview of the modifications to tax treaties resulting from the Multilateral BEPS Convention which entered into force on 1 July 2018. A Secretariat note, also released today, clarifies the entry into effect rules for tax treaties of jurisdictions that deposited their ratification instruments last September.

New economic analysis shows that a proposed solution to the tax challenges arising from the digitalisation of the economy under negotiation at the OECD would have a significant positive impact on global tax revenues.

As part of the Inclusive Framework’s work relating to the tax challenges arising from the digitalisation of the economy, the OECD has been carrying out an economic analysis and impact assessment of the Pillar 1 and Pillar 2 proposals. Please join a live webcast with experts from the OECD to learn more about this work, which will include a presentation of preliminary results on the revenue and investment effects of the proposals.

Labour taxes on the average worker across OECD countries continued to decline for the sixth consecutive year in 2019, according to a new OECD report.

07/11/12 - the OECD and the International Coordinating Committee of National Human Rights Institutions concluded a Memorandum of Understanding to promote respect by multinational enterprises of the new human rights chapter of the OECD Guidelines for Multinational Enterprises and the UN Guiding Principles for Business and Human Rights upon which the OECD Guidelines are based.

This roundtable focused on the impact the Anti-Bribery Convention has had on the global anti-bribery agenda since its entry into force in 1999, as well as what should be done to ensure the Convention's continued relevance going forward.

Kazakhstan’s new anti-corruption strategy must be better defined, involving key stakeholders, with targeted actions and goals that address the key corruption challenges facing the country, says a new OECD report by the Istanbul Anti-Corruption Action Plan (IAP).

“Why do financial institutions and investors see so little risk, while companies investing in the real economy see so much risk?” This is perhaps the most important question facing policy makers today. This paper sets out some of the possible hypotheses for lack of investment in the world economy. It uses data drawn from 10 000 global companies in 75 advanced and emerging countries.

New approaches are needed for addressing social and economic challenges, including new models of public and private partnership which can fund, deliver and scale innovative solutions from the ground up.

Colombia needs to improve its capacity to investigate foreign bribery by establishing an effective corporate liability regime, improving coordination between its numerous agencies and more rigorously training law enforcement, according to a new report by the OECD Working Group on Bribery.

21 April 2016, Paris: The OECD will host a High-Level Meeting on boosting the impact of anti-corruption reforms in Eastern Europe and Central Asia.

Brandon L. Garrett is the Justice Thurgood Marshall Distinguished Professor of Law at the University of Virginia School of Law and author of Convicting the Innocent (2011) and Too Big to Jail (2014). These comments on corporate criminal liability are a contribution to a public consultation conducted by the OECD Working Group on Bribery.

New guidance from the AfDB and the OECD will help African companies of all sizes set up measures to prevent bribery and improve the quality of corporate compliance and anti-bribery policies.

‌‌On 23-24 February 2017, at the OECD Headquarters in Paris, this Workshop discussed the foundations to measuring business impacts on well-being through the creation of new measurement standards in close collaboration with the business sector, and as part of existing reporting practices that already transcend economic performance.

‌What is the contribution of business to people’s and communities’ well-being? How do businesses impact their environment and how sustainable are their practices? The OECD Statistics Directorate is expanding its work on measuring well-being at the country level to include the business community.

한국의 GDP 대비 국민의료비 비중은 2000년 4.5% 에서 2010년 처음으로 7%을 넘은 것(7.1%)으로 나타났다. 그러나 한국의 GDP 대비 국민의료비 비중 7.1%는 OECD 평균 9.5 %에 비해서는 낮은 편이다. 미국은 GDP 대비 17.6%로 가장 높다.

The workshop "Impact of Inequality on the Future Elderly – Policy Tools and Actions" will take place at the OECD Headquarters in Paris on April 5-6, 2018. Access the agenda, background documents, and register to attend.

The number of young people not in employment, education or training (NEETs) remains elevated in many countries since the crisis. This country note examines the characteristics of those at risk of being NEET in Australia along with policies to help meet the challenge. It also includes many new youth-specific indicators on family formation, self-sufficiency, income and poverty, health and social cohesion.

This country fact-sheet presents key figures from "Under Pressure: The Squeezed Middle Class". This report analyses the trends of middle-income households in areas such as employment, consumption, wealth and debt, as well as perceptions and social attitudes. It also includes recommendations for protecting middle-class living standards and financial security in the face of economic challenges.

The number of young people not in employment, education or training (NEETs) remains elevated in many countries since the crisis. This country note examines the characteristics of those at risk of being NEET in Japan with policies to help meet the challenge. It also includes many new youth-specific indicators on family formation, self-sufficiency, income and poverty, health and social cohesion.

This country highlight puts the spotlight on lesbian, gay, bisexual and transgender (LGBT) people: their numbers, their economic situation and well-being and policies to improve LGBT inclusivity. It also includes a special chapter on people’s perceptions of social and economic risks and presents a selection of social indicators.

This country fact-sheet presents key figures from "Under Pressure: The Squeezed Middle Class". This report analyses the trends of middle-income households in areas such as employment, consumption, wealth and debt, as well as perceptions and social attitudes. It also includes recommendations for protecting middle-class living standards and financial security in the face of economic challenges.

The Skills Outlook Scoreboard assesses the extent to which Japan is able to make the most of digitalisation. Japan’s performance is measured along 3 main dimensions: Skills for digitalisation, Digital exposure and Skills-related policy effort.

The number of young people not in employment, education or training (NEETs) remains elevated in many countries since the crisis. This country note examines the characteristics of those at risk of being NEET in Austria along with policies to help meet the challenge. It also includes many new youth-specific indicators on family formation, self-sufficiency, income and poverty, health and social cohesion.

This country fact-sheet presents key figures from "Under Pressure: The Squeezed Middle Class". This report analyses the trends of middle-income households in areas such as employment, consumption, wealth and debt, as well as perceptions and social attitudes. It also includes recommendations for protecting middle-class living standards and financial security in the face of economic challenges.

At a time when many governments are looking to encourage private investment in infrastructure to bridge the infrastructure financing gap, this paper compares the experience of pension funds in Canada and Australia, looking at infrastructure policies, the pension system, investment strategies, asset allocation and governance of pension funds.

“Why do financial institutions and investors see so little risk, while companies investing in the real economy see so much risk?” This is perhaps the most important question facing policy makers today. This paper sets out some of the possible hypotheses for lack of investment in the world economy. It uses data drawn from 10 000 global companies in 75 advanced and emerging countries.

This chapter from the 2015 OECD Business and Finance Outlook examines the potential impact of an environment of protracted low interest rates on pension systems and life insurance companies. It describes the mechanisms through which prolonged low interest rates can affect the solvency position of these institutions and uses available data to assess potential impacts.

The Social Security Rate For Companies in Cyprus stands at 8.30 percent. Social Security Rate For Companies in Cyprus averaged 10.03 percent from 2006 until 2019, reaching an all time high of 11.50 percent in 2014 and a record low of 7.80 percent in 2017. In Cyprus, the Social Security Rate is a tax related with labor income charged to both companies and employees. Revenues from the Social Security Rate are an important source of income for the government of Cyprus because they help to pay for many social programs including welfare, health care and many other benefits. This page provides - Cyprus Social Security Rate For Companies - actual values, historical data, forecast, chart, statistics, economic calendar and news.

Can both less income inequality and more growth be achieved? A recent OECD study sheds new light on the link between policies that boost growth and the distribution of income.

Income inequality in Colombia has declined since the early 2000s but remains very high by international standards. While most of the inequality originates from the labour market, wealth – and thus capital income – is also highly concentrated and the tax and transfer system has little redistributive impact.

This study proposes a structured approach to selecting instruments of fiscal consolidation that are consistent with growth, equity and global-rebalancing objectives, which is then illustrated with a particular application.

Government bond yields have recently increased in many OECD countries from rock-bottom levels and a further increase is likely with the normalisation of monetary policies.

Poverty and income inequality have worsened since the onset of the crisis. While the design of fiscal measures has mitigated the burden sharing of fiscal adjustment, as the recession has deepened unemployment has risen, earnings have declined and social tensions have increased.

This paper provides a framework for comparing a defined benefit (DB) and a defined contribution (DC) point schemes, which are both pay-as-you go (PAYG) financed.

This document presents the new 2013 set of the OECD Regulatory Impact (REGIMPACT) indicator. It measures the impact of regulatory barriers to competition in non-manufacturing sectors on all industries, through intermediate inputs.

This paper analyses the effects of product market reforms in the short and medium term across 10 regulated industries and 18 advanced economies for the period 1998-2013 using internationally comparable firm-level data based on Orbis.

This paper analyses the effects of product market reforms in the short and medium term across 10 regulated industries and 18 advanced economies for the period 1998-2013 using internationally comparable firm-level data based on Orbis.

This paper analyses the effects of the Greek crisis on inequality and poverty in 2009-2014 using the micro-simulation model EUROMOD.

In a majority of OECD countries, GDP growth over the past three decades has been associated with growing income disparities.

In a majority of OECD countries, GDP growth over the past three decades has been associated with growing income disparities.

Ahead of the referendum on Brexit, the OECD was anticipating a significant decrease in economic growth if the decision to leave the EU were taken (Kierzenkowski et al., 2016). As the UK economy has started to slow down, OECD projections remain remarkably valid so far.

This paper investigates the effect of export entry on productivity, employment and wages of Latvian and Estonian firms in the context of global value chain (GVC).