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Publications


  • 18-February-2020

    English

    Towards Sustainable Land Use - Aligning Biodiversity, Climate and Food Policies

    Land use is central to many of the most pressing issues facing society. This report examines on-going challenges for aligning land-use policy with climate, biodiversity and food objectives, and the opportunities to enhance the sustainability of land-use systems. It looks at six countries – Brazil, France, Indonesia, Ireland, Mexico and New Zealand – with relatively large agricultural and forestry sectors and associated greenhouse gas emissions, many of which also host globally important biodiversity. Drawing on these countries’ relevant national strategies and plans, institutional co-ordination and policy instruments, the report provides good practice insights on how to better align land use decision-making processes and to achieve stronger coherence between land use, climate, ecosystems and food objectives.
  • 12-February-2020

    English

    Decarbonising Urban Mobility with Land Use and Transport Policies: The Case of Auckland, New Zealand

    The report presents an in-depth analysis of various policies that aim to reduce the greenhouse gas emissions of urban transport. Decarbonising transport lies at the core of efforts to mitigate climate change and has close links to urban sustainability and housing affordability. The report identifies the drivers of rising emissions in the urban transport sector and offers pathways to reduce them through a combination of transport and land use policies. The analysis yields a holistic welfare evaluation of these policies, assessing them according to their environmental effectiveness, their economic efficiency and their impact on fiscal balance and housing affordability. The report concludes that significant reductions in emissions from urban transport can be achieved through a careful alignment of transport policies designed to promote the use of public transit and electric vehicles, and land use policies, which foster a more compact urban form. The study is based on the case of Auckland, New Zealand but the lessons drawn are relevant for institutions and governments working on issues relating to urban sustainability, transport, housing and climate change mitigation.
  • 10-February-2020

    English

    Taxation in Agriculture

    This review of taxation in agriculture in 35 OECD countries and emerging economies outlines the diversity of tax provisions affecting agriculture, provides an overview of cross-country differences in tax policy, and confirms the widespread use of tax concessions specifically for agriculture, although their importance and modalities differ across tax areas and countries. Potential effects on innovation, productivity, and sustainability in the agricultural sector are also discussed.
  • 6-February-2020

    English

    Delineating Functional Areas in All Territories

    Functional areas such as integrated local labour markets exist across countries’ entire national territory. However, most OECD countries have focused their work on larger cities and their surrounding area of economic influence by establishing the concept of functional urban areas. Extending this concept to non-urban areas can help policy makers analyse subnational developments and design spatially better-targeted policies. The report Delineating Functional Areas for all Territories provides a comprehensive review of existing approaches to delineating functional areas across countries’ entire national territory as a tool for territorial statistics and regional policy making. The report explains the rationale for functional territories as a complement to established administrative geographies. It discusses the most important challenges and the methodological aspects of delineating functional areas based on travel-to-work commuting flows or novel sources of data and develops a set of methodological guidelines that are applied in five OECD countries, demonstrating the feasibility of delineating functional areas across diverse types of country geographies in a consistent manner.
  • 31-January-2020

    English

    Decentralisation and Regionalisation in Portugal - What Reform Scenarios?

    This report has been prepared by the OECD upon request by the Portuguese Independent Commission for Decentralisation. Decentralisation and regionalisation reforms have recently emerged on the Portugal’s policy agenda, with two main objectives: assigning more tasks to municipalities and strengthening regional level governance. The report presents a diagnosis of Portugal multi-level governance in international perspectives and highlights the strengths and challenges of the system. It then presents three potential policy paths of regional reform for Portugal. As the options are not mutually exclusive, they could work as complements to each other. The report analyses the conditions under which the reforms may deliver more economic efficiency and regional equity.
  • 30-January-2020

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Isle of Man (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Isle of Man.  
  • 30-January-2020

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Jersey (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Jersey.
  • 30-January-2020

    English

    Who Cares? Attracting and Retaining Care Workers for the Elderly

    This report presents the most up-to-date and comprehensive cross-country assessment of long-term care (LTC) workers, the tasks they perform and the policies to address shortages in OECD countries. It highlights the importance of improving working conditions in the sector and making care work more attractive and shows that there is space to increase productivity by enhancing the use of technology, providing a better use of skills and investing in prevention.Population ageing has outpaced the growth of workers in the long-term care (LTC) sector and the sector struggles with attracting and retaining enough workers to care for those dependent on others for care. Non-standard work is widespread, pay levels tend to be lower than similar-qualification jobs in other health sectors, and LTC workers experience more health problems than other health workers. Further, educational requirements tend to be insufficient to perform more demanding and growing tasks of LTC. With growing demand for care at home, better co-ordination between the health and long-term care sectors and between formal and informal careers is needed.
  • 30-January-2020

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Serbia (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Serbia.
  • 30-January-2020

    English

    Making Dispute Resolution More Effective – MAP Peer Review Report, Guernsey (Stage 1) - Inclusive Framework on BEPS: Action 14

    Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices.The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Guernsey.
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