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Reports


  • 5-April-2023

    English

    Digital Financial Literacy in Portugal

    This project is carried out with funding by the European Union via the Technical Support Instrument and in cooperation with the European Commission Directorate General for Structural Reform Support (DG REFORM).

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  • 3-April-2023

    English

    Innovative providers’ payment models for promoting value-based health systems - Start small, prove value, and scale up

    Innovative providers’ payment models represent an important policy lever that could be used to promote value-based health systems. By bundling services across the continuum of care or to target acute events or chronic conditions, innovative payment models set financial incentives for providers to increase efficiency in service delivery, improve health outcomes and enhance patient experience with care. This paper offers insights on value-based payment models, a type of innovative payment model implemented in several OECD countries and reviews the publicly available evidence on the impact of those payment models on value. Innovative payment models tend to be exceptional and small-scale compared to activity-based payment models and have been extensively piloted in the United States while implementation and evaluation in other countries is limited. The publicly available empirical evidence points to modest efficiency and quality gains from value-based payment models. Impact on healthcare spending, outcomes and patient experience varies across programmes. Given the significant variation in the key features of value-based payment models and the context-specific issues they address, those models do not offer a one-size-fits-all solution. This paper outlines several intervention points that policy makers need to consider when designing and implementing value-based payment models to maximise their positive outcome.
  • 3-April-2023

    English

    Communication and Engagement with SMEs - Supporting SMEs to Get Tax Right

    This report examines effective communication strategies that tax administrations can use to assist small and medium-sized enterprises (SMEs) in fulfilling their tax obligations. It analyses the various tools and channels available to tax administrations and their respective roles. The report draws on examples from the OECD Forum on Tax Administration members and includes two detailed case studies. The report was drafted by officials from the United Kingdom’s HM Revenue and Customs, with support from the OECD Forum on Tax Administration's Community of Interest on SMEs.
  • 28-March-2023

    English

    Enhancing the insurance sector’s contribution to climate adaptation

    Insurance coverage plays an important role in protecting households, businesses and governments from the financial impacts of climate-related disasters. However, climate change is expected to increase the frequency and/or intensity of a range of climate-related (weather) perils and could potentially limit the availability of affordable insurance in the future. Risk reduction through adaptation to climate change will be the only sustainable means to limit the increase in future climate damages and losses and potential disruptions to insurance markets. This paper examines the contribution of the insurance sector to climate adaptation. It outlines some of the challenges to assessing future climate risks, encouraging policyholder risk reduction and supporting resilient reinstatement. The paper also identifies potential approaches that policymakers, regulators and supervisors could consider to support a greater contribution of the insurance sector to climate adaptation.
  • 27-March-2023

    English

    Best practices in investment promotion - An overview of regional state aid and special economic zones in Europe

    This paper assesses good practices and lessons learned in investment promotion in European Union (EU) Member States. It focuses on two specific areas of investment promotion: state aid for regional development under EU law and special economic zone frameworks. It provides an overview of the concept of state aid and compatibility of regional aid with the internal market, as well as lessons learned from the case law determining the existence of state aid in regional development measures. It also outlines the calculation of the gross grant equivalent of state aid. The paper explores special economic zone policies, identifies success factors and describes the complementary framework conditions to maximise their spillover effects on local economic development.
  • 21-March-2023

    English

    Implementing Water Economics in the EU Water Framework Directive

    The EU Water Framework and Floods Directives have not only set the level of ambition for water resources management in Europe, but have also provided a model for other regions in the world. Effective implementation of the Directives requires that due consideration be given to their economic pillar, designed to support a cost-effective approach in member states and communities. Recent reviews indicate that there is considerable room to improve the integration of water economics within the framework of water resources management. This report captures the lessons learned from five thematic workshops co-convened by the OECD and the European Commission. It provides an overview of the challenges faced by EU member countries and opportunities to strengthen the economic approach of water resources management in Europe. Covering cost recovery, polluter pays principle, water scarcity, planning and financing, the lessons are relevant for regions and countries across the globe.
  • 3-March-2023

    English

    Digital Financial Literacy

    OECD/INFE work on digital financial literacy

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  • 23-février-2023

    Français

    Tendances de l’OCDE sur la concurrence 2023

    Ce rapport met en évidence les tendances mondiales en matière d'application du droit de la concurrence à l'aide de la base de données unique de l’OCDE CompStats, qui comprend 34 variables couvrant les ressources des autorités de la concurrence, les affaires d’entente, l'abus de position dominante, les fusions et la promotion de la concurrence. Ce rapport présente des comparaisons entre les régions géographiques et les tendances au fil du temps, permettant aux juridictions de comprendre comment leurs données se comparent à celles de leurs pairs et de la communauté de la concurrence au sens large. Cette édition se concentre sur les principaux développements de l'application mondiale du droit de la concurrence en 2021 et contribue à l'amélioration continue du droit et de la politique de la concurrence dans le monde.
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  • 16-February-2023

    English

    Data portability in open banking - Privacy and other cross-cutting issues

    Open banking allows users to access financial information and services through consent-based data portability. This paper brings together the views of private and public experts from a wide variety of countries to explore opportunities and challenges of open banking for financial regulation, privacy protection, and competition. It discusses the different approaches taken by jurisdictions across the globe, and the importance of regulation and standards. While open banking empowers users in sharing and re-using their data across digital services, online platforms, sectors and borders, uncertainty in the interactions with data protection and privacy regimes remains challenging. This paper informs OECD work to consider how cross-sectoral cooperation between financial, competition and data protection authorities could help further open banking.
  • 2-February-2023

    English

    Mortality and the Provision of Retirement Income

    This report analyses the development of mortality assumptions to build mortality tables to better protect retirement income provision. Mortality assumptions are necessary to ensure the sustainability of lifetime incomes. It explores considerations and traditional approaches for developing mortality tables, as well as provides an international overview of longevity trends and drivers over the last several decades, including the impact of the COVID-19 pandemic. The report also details the standard mortality tables developed across OECD member countries and offers guidelines to assist regulators and supervisors in assessing whether the mortality assumptions and tables used in the context of retirement income provision are appropriate.
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