Publications

Will be released on 9 May 2025
Authors: Michelle Marshalian, Jiang Li
Language: English
Number of pages: 40

Entrepreneurship is a critical driver of economic growth and a critical force behind innovation in processes and products. However, its determinants across geographies and entrepreneurial traits remain insufficiently understood. Understanding such patterns can help inform policies to support entrepreneurs. This paper examines how entrepreneurial propensities differ between men and women in rural and urban areas in the Canadian context. It uses a panel dataset of over 80 million observations of individuals and firms from 2010 to 2019 available in the Canadian Employer-Employee Dynamics Database (CEEDD).

Will be released on 9 May 2025
Author: OECD
Language: French
Number of pages: 60

Les autorités de la concurrence sont nombreuses à réaliser des études d'impact pour quantifier les avantages que leurs interventions peuvent avoir pour les consommateurs. Cette note porte sur leur pratique actuelle en la matière et sur les améliorations qui pourraient être apportées au guide publié en 2014 par l’OCDE pour aider les autorités de la concurrence à évaluer l’impact attendu de leurs activités. Ce guide demeure un outil pratique amplement utilisé, mais il serait possible de l'actualiser pour qu’il conserve toute sa pertinence et sa crédibilité. Le présent document montre que les évaluations d'impact sont utilisées par beaucoup d’autorités de la concurrence de la zone OCDE et sont un instrument précieux pour faire connaître les avantages de leurs interventions, de même que pour garantir la redevabilité vis-à-vis des parties prenantes et éclairer la définition des priorités.

Información comparativa sobre los países de la OCDE y otras economías avanzadas y emergentes

Will be released on 9 May 2025
Author: OECD
Languages: Spanish-French
Number of pages: 258

Este informe constituye la duodécima edición de la Serie de Administración Tributaria de la OCDE. Con una gran cantidad de datos e información de 58 jurisdicciones, está destinado a ser utilizado por analistas de las administraciones tributarias, permitiéndoles comprender el diseño y la administración de los sistemas tributarios en otras jurisdicciones y establecer comparaciones transfronterizas. Si bien está dirigido principalmente a analistas, también puede ser una herramienta útil para los altos directivos de las administraciones tributarias o los funcionarios de los ministerios de finanzas al considerar cambios en la administración del sistema tributario. La edición de 2024 incluye datos relacionados con el desempeño, ratios y tendencias hasta el final del ejercicio fiscal 2022. Por primera vez desde 2019, esta edición también examina con mayor detalle las prácticas administrativas, operativas y organizativas de las administraciones tributarias participantes. Finalmente, incluye un apartado especial que explora cómo las administraciones tributarias estiman las brechas tributarias. Los datos subyacentes de este informe provienen de la Encuesta Internacional sobre Administración Tributaria y, en ciertas áreas, también utiliza información del Inventario de Iniciativas de Tecnología Tributaria.

The role of trade agreements and sustainability initiatives

Will be released on 9 May 2025
Authors: Cemre Balaban, Emma Boulonnois, Mattia Cai, Matteo Fiorini, Sébastien Miroudot, Irene Oliván García
Language: English
Number of pages: 71

This paper contributes to the discussion on policy options for achieving environmentally sustainable supply chains by exploring how trade agreements interact with the broader governance ecosystem for environmental sustainability, with a focus on industry-led and multi-stakeholder sustainability initiatives. Drawing on multiple datasets, it provides new empirical mappings of environmental provisions in trade agreements and of sustainability initiatives along global supply chains. These initiatives—ranging from third-party verified standards to facilitation-based schemes—vary in credibility and are unevenly distributed across sectors and supply chain stages. To date, 66 trade agreements have been signed that reference sustainability initiatives; in a few cases, these agreements cover more than 40% of a country’s supply chain trade. The analysis identifies mismatches between where such provisions apply and where initiatives are most prevalent, and concludes by discussing the challenges and opportunities of fostering synergies between trade agreements and sustainability initiatives.

A literature review on policy effectiveness

Will be released on 9 May 2025
Authors: Lauren Lee, Ada Ignaciuk
Language: English
Number of pages: 47

Governments have introduced a wide range of policies that can directly or indirectly contribute to the mitigation of greenhouse gas (GHG) emissions in the agriculture, forestry and other land use (AFOLU) sectors. This report synthesises the findings of studies on the effectiveness of these policies in OECD and G20 countries. Policies that prevent the removal or reduction of large carbon sinks, such as ecosystem protection measures, are found to mitigate the most GHG emissions per hectare on average. Technology standards present high GHG mitigation potential per hectare while government investment in research and development can improve productivity and reduce emissions intensity. Subsidies, which directly and indirectly support climate mitigation in AFOLU and are the most used instrument in these sectors, can also reduce GHG emissions, though at a lower average level. The effectiveness of these and other reviewed mitigation policies, however, depends on contextual factors, including the presence of other existing policies, and environmental, social, and economic conditions. Some policies can also generate co-benefits or undesirable social, environmental, and economic impacts. More efforts are needed to evaluate the different effects of direct and indirect mitigation policies to better reflect the policy context and to consider their alignment with other government objectives.

Inclusive Framework on BEPS

Will be released on 9 May 2025 at 11:00 CET
Author: OECD
Language: English
Number of pages: 375

A key part of the OECD/G20 BEPS Project is addressing the tax challenges arising from the digitalisation of the economy. In October 2021, over 135 jurisdictions joined a ground-breaking plan to update key elements of the international tax system which is no longer fit for purpose in a globalised and digitalised economy. The Global Anti-Base Erosion (GloBE) Rules are a key component of this plan and ensure large multinational enterprise pay a minimum level of tax on the income arising in each of the jurisdictions where they operate. More specifically, the GloBE Rules provide for a co-ordinated system of taxation that imposes a top-up tax on profits arising in a jurisdiction whenever the effective tax rate, determined on a jurisdictional basis, is below the minimum rate. The Commentary to the GloBE Rules was originally released by the Inclusive Framework in March 2022. The Commentary explains the intended outcomes under the GloBE Rules, clarifies the meaning of certain terms and illustrates the application of the rules to certain fact patterns. This Consolidated Commentary incorporates Agreed Administrative Guidance that has been released by the Inclusive Framework since March 2022 up until March 2025. It provides tax administrations and taxpayers with guidance on the interpretation and application of the GloBE Rules in order to promote a consistent and common interpretation and application of those that will facilitate coordinated outcomes for both tax administrations and MNE Groups.

Including a pilot on efforts to regulate AI

Will be released on 12 May 2025
Authors: Pierre Sarliève, James Drummond, Becky King, Natalie Cohen, Anna Pietikäinen
Language: English
Number of pages: 55

This paper presents a mapping tool for governments to systematically assess, identify and bridge gaps in regulatory governance as applied to digital technologies. It describes how the mapping tool was built and piloted, highlighting definitional and methodological considerations. The paper then details each component of the tool, including findings from applying the tool to a sample of thirteen whole-of-government efforts to regulate artificial intelligence (AI). Finally, the paper provides further insights that can be drawn from using the mapping tool, presents a more systematic application of the tool to digital technology regulations, and outlines next steps to promote application of the mapping tool.

Monitoring the Use of Export Restrictions Amid Growing Market and Policy Tensions

Will be released on 12 May 2025 at 11:00 CET
Author: OECD
Language: English
Number of pages: 21

The OECD Inventory on Export Restrictions on Industrial Raw Materials has tracked export restrictions since 2009. It is updated annually and provides detailed data on the incidence, type, scope, and evolution of export restrictions across countries and products. The current edition reveals that export restrictions on industrial raw materials increased more than fivefold between 2009 and 2023, with a pronounced acceleration in 2023 which added over 500 new raw material products to the list of products with at least one export restriction. For some products, the global incidence of export restrictions increased by over 10%. In view of global interdependency, such restrictions risk disrupting supply chains and understanding their impact is crucial to identifying less restrictive alternatives that would balance security and development goals.

Lessons from Lithuania, Italy, and Malta

Will be released on 14 May 2025
Author: OECD
Language: English
Number of pages: 108

Reforms for a Fair and Green Future

Will be released on 14 May 2025
Author: OECD
Language: English
Number of pages: 400

Insights from the OECD Risks that Matter Survey

Will be released on 15 May 2025
Author: OECD
Language: English
Number of pages: 98

Social spending has declined in the United Kingdom over the last decade or so, reflecting efforts to limit public spending in the wake of the financial crisis. Using data from the 2022 OECD Risks That Matter (RTM) Survey, a multi-country survey covering 27 OECD countries, this report examines perceptions of social risks and attitudes towards social protection in the United Kingdom. Results point to a country that feels relatively vulnerable to social risks, especially in comparison to several of its peers in the G7 and other wealthy OECD economies. Looking forward, there is strong support in the United Kingdom for an expansion of social protection. Results are consistent with evidence from UK sources that suggest attitudes in the United Kingdom have been shifting in favour of increased taxation, spending and redistribution.

Will be released on 15 May 2025
Author: OECD
Language: English
Number of pages: 14

Children today are growing up in a highly digitalised world, with nearly all 15-year-olds in OECD countries having access to smartphones and other digital devices. While digital technologies offer valuable opportunities for learning, socialisation, and entertainment, they also present significant risks, including exposure to harmful content, problematic media use, and online safety concerns. This Policy Insights highlights some of the key findings from the OECD report How’s Life for Children in the Digital Age? (2025) that explores these dynamics and shows a wide variation in digital use patterns across countries. It also emphasises the need for comprehensive policies to promote children's digital well-being, including stronger regulations, cross-sectoral collaboration, and guidance for parents and educators. It also calls for the integration of children's voices in policymaking and a better understanding of how online and offline factors interact. Evidence-based strategies must be built on solid data and expert input to ensure digital environments are safe, supportive, and aligned with children’s rights and developmental needs.

Will be released on 15 May 2025 at 11:00 CET
Author: OECD
Languages: English-French
Number of pages: 35

A Framework for Implementation

Will be released on 16 May 2025
Author: OECD
Language: English
Number of pages: 170

Lessons from 14 Northern Sparsely Populated Areas

Will be released on 19 May 2025
Author: OECD
Language: English
Number of pages: 150

Will be released on 19 May 2025
Author: OECD
Language: English
Number of pages: 170

Will be released on 19 May 2025
Author: OECD
Language: English
Number of pages: 120

Strategies for Action

Will be released on 19 May 2025
Author: OECD
Language: English
Number of pages: 77

Many OECD countries are facing population decline and ageing, with these trends set to continue in the coming decades. However, these trends, and their effects, can differ markedly across space within countries. Urbanisation, for example, is increasing in most economies as people migrate from shrinking rural areas, yet even in urban areas, about one in five are also shrinking. These complexities pose challenges for policy makers at all levels of government, especially for depopulating places, where labour and skills shortages, lowering economies of scale for service provision, and eroding tax bases put increasing pressure on local development. Addressing these challenges requires a multi-level governance approach, looking across a wide range of policy areas, including the public finances, infrastructure, spatial planning, land use, social cohesion and service delivery. At the same time, policies should be tailored to the needs, challenges and opportunities of each region, combining effective adaptation strategies with efforts, including on attractiveness, to mitigate demographic decline. This report provides a comprehensive policy framework to support policy makers in responding to demographic change, helping them design and implement place-based strategies that foster resilience, inclusiveness and long-term sustainability.

Will be released on 19 May 2025 at 08:00 CET
Author: OECD
Language: English
Number of pages: 205

This OECD report provides a roadmap for strengthening rural resilience by promoting people-centred policies that respond to the diverse challenges and opportunities facing different types of rural regions. Building on the OECD Rural Well-being Framework and Principles on Rural Policy, it distinguishes between rural regions near cities and rural remote regions to tailor more effective strategies. Amid global transformations such as the green transition, digitalisation, and demographic change, rural regions show potential in renewable energy, advanced manufacturing, and digital services. Yet, they face persistent issues including population decline, ageing and service gaps. The report outlines four STAR drivers of rural growth: Specific assets, Tradeable specialisation, Access to urban markets, and Resources (natural resources). It highlights enabling factors such as skills, entrepreneurship, and digital connectivity, and stresses the need for improved rural data, cross-government co-ordination, and stronger local voice. The report calls for differentiated policy actions to enhance competitiveness, service delivery, and environmental sustainability across rural types. In ensuring effective implementation of rural policy, the report explores key considerations such as effective communication, scale and co-ordination, and collection of reliable rural evidence.

Le rôle de la fiscalité générale, des cotisations sociales et de la contribution du secteur informel

Will be released on 19 May 2025 at 11:00 CET
Author: OECD
Language: French
Number of pages: 150

L’ampleur de l’emploi informel et la faiblesse de l’assistance sociale témoignent des défis importants en matière de protection sociale auxquels le Sénégal fait face. Aujourd’hui, moins d’un Sénégalais sur quatre bénéficie d’un programme de protection sociale, tandis que les prestations associées restent limitées. Ce rapport explore comment le pays peut élargir la couverture sociale et garantir son financement de manière durable. Il détaille les leviers pour élargir l’espace budgétaire, notamment par un renforcement de la mobilisation des recettes fiscales, une rationalisation des dépenses fiscales et une réforme des subventions à l’énergie. Le rapport examine également les mesures pertinentes pour renforcer les régimes contributifs et favoriser la transition vers le travail formel. Ce faisant, il offre des pistes de réflexions et recommandations pour les décideurs, chercheurs et partenaires au développement engagés dans le développement d’un système de protection sociale inclusif et durable au Sénégal.

Will be released on 20 May 2025
Author: OECD
Language: English
Number of pages: 80

Chasing the Innovation Frontier

Will be released on 21 May 2025
Author: OECD
Language: English
Number of pages: 120

Asia’s start-up scene is changing fast. This report sheds light on the region’s expanding innovation frontier, zooming in on the unique characteristics of start-up ecosystems in India, Indonesia, Thailand and Viet Nam, and offers policy recommendations for accelerating their development.

Will be released on 22 May 2025
Author: OECD
Language: English
Number of pages: 166

From Evidence to Practice

Will be released on 23 May 2025 at 06:00 CET
Author: OECD
Language: English
Number of pages: 93

Access to high-quality broadband connectivity at affordable prices is vital in today’s interconnected world, yet disparities between rural and urban areas − known as spatial connectivity divides − persist. As digital transformation accelerates, ensuring that everyone is connected “well” in terms of broadband availability, network quality and affordability − regardless of where they live − is more critical than ever. The first step in addressing this challenge is measuring the extent of these gaps to understand the state of connectivity and enable evidence-based policies. This report introduces a novel approach by leveraging third-party data for over 60 countries on various broadband indicators. By applying harmonised spatial definitions, it assesses broadband performance and availability at a subnational level in the urban-rural continuum. Drawing on these insights, the report explores how policymakers across the OECD and partner economies are setting both overarching policies and tailored approaches to close connectivity divides.

Will be released on 23 May 2025 at 09:00 CET
Author: OECD
Language: English
Number of pages: 120

The Scoreboard, whose pilot version was first released in 2023, is a tool to monitor and assess the Western Balkans’ progress towards economic convergence with the European Union (EU). It supports policy-makers in pinpointing priority areas for narrowing the gap between the region and the EU, drawing on over 35 indicators across five policy clusters essential for sustainable and inclusive growth. These clusters are infrastructure and connectivity, skills, business environment, digital transformation and greening. The Scoreboard primarily draws on the data and input collected as part of decade-long policy assessments conducted by the OECD, most notably the Western Balkans Competitiveness Outlook and SME Policy Index for the Western Balkans and Türkiye.

Updated evidence to inform national data collections

Will be released on 26 May 2025
Authors: Conal Smith, Jessica Mahoney, Margreet Frieling, Hinako Percival
Language: English
Number of pages: 73

This working paper examines globally inclusive approaches to measuring subjective well-being. The paper reviews concerns that existing research may be overly focused on certain population groups from wealthier countries, that are not internationally representative. While the evidence base that informed the 2013 OECD Guidelines on Measuring Subjective Well-being is found to draw on a wide range of cross-country studies, there are important gaps in global and intra-country sampling and certain populations remain underrepresented. An overview of new literature suggests four recurring classes of subjective well-being measures that are not currently well-captured: 1) low arousal positive affect; 2) relational affect; 3) social well-being; and 4) relational well-being. To enable inclusion of these measures, strong evidence is required to show that measures accurately reflect the intended concepts. Current evidence on the reliability and validity of most measures is limited and the paper concludes with a proposed question module for further testing.

A Summary for Policymakers

Will be released on 27 May 2025
Author: OECD
Language: English
Number of pages: 42

Climate action has never been more urgent. 2024 was the hottest year on record and the first 12-month period to exceed an average of 1.5°C of warming. As the world faces record-breaking heat and escalating climate risks, this report provides governments with policy insights to help close the ambition and implementation gaps to reach net zero. Drawing on the OECD’s substantial body of climate policy research, this summary for policymakers brings together findings from the second phase of the Organisation’s Net Zero+ project, which focuses on building climate and economic resilience. The report shows that reaching net zero is still possible but requires urgent action. It also discusses the importance of public support, trade, investment and finance, climate adaptation and bridging knowledge gaps to improve the effectiveness of climate policies.

Will be released on 27 May 2025
Author: OECD
Language: English
Number of pages: 230

Will be released on 27 May 2025 at 16:00 CET
Authors: OECD, Economic Commission for Latin America and the Caribbean, Inter-American Center of Tax Administrations, Inter-American Development Bank
Language: English
Number of pages: 220

This report compiles comparable tax revenue statistics over the period 1990-2023 for 26 Latin American and Caribbean (LAC) countries. It provides harmonised data on the level and structure of tax revenues based on the OECD classification of taxes, thereby enabling comparison of national tax systems on a consistent basis, both across the region and with other economies globally. The report includes two special features: one examines non-tax revenues in the LAC region while the second fiscal revenues from non-renewable natural resources in the LAC region in 2023 and 2024. The publication is jointly undertaken by the OECD Centre for Tax Policy and Administration, the OECD Development Centre, the Inter-American Center of Tax Administrations (CIAT), the Economic Commission for Latin America and the Caribbean (UN-ECLAC) and the Inter-American Development Bank (IDB).

Highlights of a National Dialogue on Water

Will be released on 28 May 2025
Authors: OECD, Asia Water Council
Language: English
Number of pages: 170

Will be released on 28 May 2025
Author: OECD
Language: English
Number of pages: 80

Taking Stock and Moving Forward

Will be released on 28 May 2025
Author: OECD
Language: English
Number of pages: 300

Despite significant progress over the last century, women still fare worse than men in most economic, social and political outcomes in EU and OECD countries. Drawing on novel data and using a lifecycle approach, this report presents a comprehensive stocktaking of how women, men, girls and boys are faring across seven key policy areas – education and skills, paid and unpaid work, leadership and representation, health, gender-based violence, the green transition and the digital transitions. The challenges are significant. Recognising that closing gender gaps requires serious and co-ordinated policy commitments and actions, this report presents countries’ good practices in gender mainstreaming, encourages breaking down silos, and identifies useful policy combinations to advance gender equality. A conceptual framework is included for governments seeking to assess their own legal, policy and budgetary measures, to help countries transform gender equality commitments into action.

Toward a More Agile, Responsive and Effective Public Administration

Will be released on 29 May 2025
Author: OECD
Language: English
Number of pages: 280

Kazakhstan has made significant strides in public administration reform, guided by long-term strategies that have spurred economic growth, improved public services and strengthened institutional frameworks. Kazakhstan now seeks to accelerate reforms to enhance government efficiency, institutional accountability and digital transformation. This OECD Public Governance Scan assesses Kazakhstan’s governance reforms against international best practices, building on previous OECD reviews. It evaluates progress and identifies remaining challenges in four key areas: public administration modernisation, strategic planning and policy co-ordination, human resources management, and public sector innovation. Based on this analysis, the Scan provides targeted recommendations to help Kazakhstan develop a more agile, responsive and effective public administration, capable of addressing emerging global challenges and driving long-term national development.

Will be released on 30 May 2025
Author: OECD
Language: English
Number of pages: 74

Governments around the world are making significant efforts to deliver more effective public services, reduce administrative burdens, improve communication, and enhance citizens’ experiences with government formalities. In these efforts, regulatory improvement tools such as administrative simplification, digital licensing, and one-stop shops play a central role. In recent years, Costa Rica has introduced the digital one-stop shop Single Investment Window (Ventanilla Unica de Inversiones, VUI), which brings together all the formalities necessary for investing in the country. The VUI reduces burdens for entrepreneurs and businesspersons by providing a single digital point of contact for various licenses and permits issued by different government agencies. In this way, it helps boost Costa Rica’s competitiveness and attract more investment. This report provides an overview of the VUI, as well as a comparative analysis of its design and operation using OECD best practice principles in one-stop shops as a benchmark. The report also provides recommendations to improve the performance of the VUI.

Ensuring Integrity and Efficiency

Will be released on 30 May 2025
Author: OECD
Language: English
Number of pages: 70

Insights from PISA and PIAAC

Will be released on 3 June 2025
Author: OECD
Language: English
Number of pages: 90

Achieving gender equality in education is not only a matter of social justice: it is a catalyst for economic growth and societal well-being. This OECD report explores gender disparities in education in the Latin American and Caribbean (LAC) region, drawing on data from the Programme for International Student Assessment (PISA) and the Programme for the International Assessment of Adult Competencies (PIAAC) to reveal their economic and social implications. It provides an in-depth analysis of gender gaps in secondary school attainment, academic performance, career choices and skills acquisition, highlighting regional patterns and differences among LAC countries and comparing them to OECD countries. The report underscores the importance of addressing systemic barriers faced by women and girls. It offers policy recommendations to promote gender equity in education, skills, and the workforce, particularly in STEM (science, technology, engineering, and mathematics) fields, to unlock significant economic and social benefits and drive progress toward a more equitable and prosperous future for all.

Professionalising the State Procurement Function

Will be released on 17 June 2025
Author: OECD
Language: English
Number of pages: 104

In light of growing environmental challenges, public procurement is increasingly seen as a strategic lever for achieving the sustainable development objectives set by governments. France has set ambitious targets for the inclusion of environmental considerations in all public procurement contracts, including state procurement contracts, by 2026. Achieving these targets largely depends on the ability of state buyers to implement these environmental considerations in public procurement. This report takes stock of the capacity of stakeholders in the French state procurement function to implement environmental considerations in public procurement and identifies opportunities to strengthen the knowledge and the skills of state buyers.