Mind the Gap is an unprecedented attempt to quantify the size of one of the most pervasive barriers to energy efficiency – principal-agent problems, or in common parlance, variations on the ‘landlord-tenant’ problem. In doing so, the book provides energy analysts and economists with unique...

Based on the Adult Literacy and Life Skills survey conducted in Bermuda, Canada, Italy, Mexico (Nuevo Leon), Norway, and the United States of America in 2003 and 2004, this book presents an initial set of findings that shed new light on the twin processes of skill gain and loss. The book opens...

The analysis of the inner workings of the firm has been largely absent from economic assessments of environmental policy. In an effort to partly fill this vacuum, this book summarises the results of an OECD project which collected and analysed data from over 4,000 facilities in seven OECD...

The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 90 jurisdictions which participate in the work of the Global Forum on an equal footing....

This report outlines the essential features of a Tax Control Framework (TCF) and addresses revenue bodies’ expectations of TCFs. It includes a discussion of the issue of materiality, as it is important to understand the relationship between what is material for the purposes of systems of...

This report contains the revised Phase 1 +Phase 2 reviews for the United States, now including ratings. The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is...