Publications

Comment les pays en développement producteurs de combustibles fossiles et riches en ressources minérales peuvent-ils concevoir des trajectoires de transition bas carbone qui soient réalistes, équitables et d'un bon rapport coût-efficacité ? Tenant compte de l’hétérogénéité des trajectoires bas carbone, Un cadre et un financement équitables pour la transation des pays reposant sur les industries extractives (ou cadre EFFECT – « Equitable Framework and Finance for Extractive-based Countries in Transition ») propose des pistes d'action pour les autorités publiques, les industries et les institutions financières en quête de solutions. L’objectif de cet outil est de les aider à saisir les opportunités de transformation qu’offre une croissance durable à faible émission de carbone. Il recense les moyens permettant d’atténuer les impacts de la transition sur les industries utilisant des combustibles fossiles, les travailleurs et les ménages défavorisés, ainsi que de prévenir les risques de verrouillage carbone et d’actifs échoués. Reconnaissant la responsabilité partagée des pays producteurs et consommateurs en ce qui concerne la réduction de la production et de la consommation de combustibles fossiles, le cadre EFFECT préconise la création de partenariats porteurs de transformation pour les transferts de technologies, le financement vert et le renforcement des capacités. Enfin, il soutient une répartition équitable des avantages et des coûts de la transition, à la fois entre les différents pays et en leur sein.

This paper first presents a meta-analysis of the causal impact of cultural participation on well-being. The meta-analysis classifies the literature according to the strength of the evidence available and various types of cultural activities. Secondly, this paper uses data from time use surveys from Canada, France, Italy, the United Kingdom, and the United States to study individuals’ emotional responses to a series of daily activities. This is then used as a basis for an empirical assessment of the drivers of time allocation across different activities, showing that expectations of future well-being are one of the reasons why individuals decide to engage in cultural activities. Furthermore, the model helps explain why cultural participation, in spite of being one of the most enjoyable human activities, is also the least undertaken. We show that heterogeneity of preferences results in a strong selection effect in available statistics.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Romania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Georgia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Kenya, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Bulgaria, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande au Cameroun, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016.

This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.

This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Malta, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.

This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Egypt, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.