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Publications & Documents


  • 5-June-2024

    English

    Driving Performance at Brazil’s National Agency for Water and Basic Sanitation

    As 'market referees', regulators contribute to the delivery of essential public utilities. Their organisational culture, behaviour, actions and governance are important factors in how they, and the sectors they oversee, perform. The OECD Performance Assessment Framework for Economic Regulators (PAFER) looks at the institutions, processes and practices that can create an organisational culture of performance and results. This report uses PAFER to assess both the internal and external governance of Brazil’s National Agency for Water and Basic Sanitation (ANA). The review offers recommendations for the regulator to build upon its strong technical reputation and good practices. It proposes an integrated set of recommendations to help ANA best fulfil its roles relating to water resource management and water-use regulation, dam safety, and water supply and sanitation.
  • 17-May-2024

    English

    Regulatory policy in Latin America and the Caribbean

    Regulatory policy activities in the Latin American and Caribbean region

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  • 5-April-2024

    English

    Regulatory experimentation - Moving ahead on the agile regulatory governance agenda

    This policy paper aims to help governments develop regulatory experimentation constructively and appropriately as part of their implementation of the 2021 OECD Recommendation for Agile Regulatory Governance to Harness Innovation. Regulatory experimentation can help promote adaptive learning and innovative and better-informed regulatory policies and practices. This policy paper examines key concepts, definitions and constitutive elements of regulatory experimentation. It outlines the rationale for using regulatory experimentation, discusses enabling factors and governance requirements, and presents a set of forward-looking conclusions.
  • 5-April-2024

    English

    Regulatory experimentation: Moving ahead on the agile regulatory governance agenda

    This policy paper aims to help governments develop regulatory experimentation constructively and appropriately as part of their implementation of the 2021 OECD Recommendation for Agile Regulatory Governance to Harness Innovation.

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  • 5-April-2024

    English

    Regulatory reform: events and publications

    Access and search the calendar of events and publications on regulatory policy.

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  • 15-March-2024

    English

    Parliaments and evidence-based lawmaking in the Western Balkans - A comparative analysis of parliamentary rules, procedures and practice

    Parliaments have a unique role in ensuring that adopted laws, regardless of who initiated them, are evidence-based and fit-for-purpose. For the executive branch, laws are vital instruments through which they deliver public policy. Governments therefore rely on parliaments to scrutinise and adopt legislation in a timely, well-planned and co-ordinated manner. Parliamentary scrutiny of government lawmaking and its role in ex post evaluation of law implementation helps the legislature hold the executive to account. Evidence-based lawmaking is especially critical to EU integration processes as they involve adoption of many new laws. This paper reviews how laws are planned, initiated, prepared, scrutinised and evaluated by the parliaments of six Western Balkan administrations. The report discusses the concept of lawmaking within a parliamentary system of government. It considers how parliaments and governments co-operate and co-ordinate their legislative activities throughout the lawmaking cycle, providing a comparative analysis of existing rules and procedures as well as lawmaking practices. A set of key findings and policy recommendations are provided to support the Western Balkan administrations to plan and implement future reforms.
  • 9-January-2024

    English

    The Global Minimum Tax and the taxation of MNE profit

    The paper assesses the impact of the global minimum tax (GMT) on the taxation of multinational enterprises (MNEs), based on a comprehensive dataset capturing the global activities of large MNEs. It has four key findings. First, the GMT substantially reduces the incentives to shift profits. Second, the GMT is estimated to very substantially reduce low-taxed profit worldwide through lower profit shifting and top-up taxation. Third, the GMT is estimated to increase CIT revenues. Finally, the GMT is estimated to reduce tax rate differentials across jurisdictions with potential impacts on the allocation of investment and MNE activity.
  • 6-November-2023

    English

    Better Regulation for the Green Transition

    This policy paper discusses how governments can use better regulation instruments to design, implement and evaluate efficient and effective regulations for the environment.

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  • 26-September-2023

    English

    Mechanisms to Prevent Carbon Lock-in in Transition Finance

    Carbon lock-in occurs when high-emission infrastructure or assets continue to be used, despite the possibility of substituting them with low-emission alternatives, thereby delaying or preventing the transition to near-zero or zero-emission alternatives. Transition finance, which focuses on the dynamic transformation and decarbonisation of hard-to-abate sectors, frequently faces the issue of carbon lock-in, particularly in considerations of investment feasibility and eligibility. Despite most transition finance approaches incorporating lock-in avoidance as a core principle, existing transition instruments and approaches put in place varying or limited mechanisms to prevent lock-in. Building on the OECD Guidance on Transition Finance, this report takes stock of how carbon lock-in risk is addressed in existing transition finance approaches (such as taxonomies, roadmaps, or guidance), financial instruments, and relevant public and private investment frameworks and methodologies. The report provides good practices on the integration of credible mechanisms to prevent carbon lock-in, address greenwashing risks and build confidence in the market. It can inform both public and private actors in the development of transition finance approaches, standards for green, transition and sustainability-linked debt, frameworks for corporate transition plans, or broader climate-related disclosure frameworks.
  • 25-August-2023

    English

    Events on Measuring Regulatory Performance

    Annual OECD expert conferences related to measuring regulatory performance, inter alia, best practices on measuring compliance costs, developing a measurement framework for regulatory performance, use of perception surveys, indicators of Regulatory Management Systems.

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