This report examines the role tax intermediaries play in the operation of tax systems and specifically to understand their role in “unacceptable tax minimisation arrangements”. In addition, the identifies strategies for strengthening the relationship between tax intermediaries and revenue...

PROGRES ET ENJEUX FUTURS La réforme des entreprises en Chine est un enjeu majeur pour la réussite de la transformation du pays en une économie de marché, transformation qui est en cours depuis 1978. Cette réforme revêt aujourd’hui un caractère d’urgence étant donné, d’une part,...

Les entités juridiques servent de support à la plupart des activités commerciales et entrepreneuriales dans les économies de marché et elles ont très largement contribué à la prospérité mondiale grandissante au cours des dernières décennies. Cependant, de plus en plus, les...

Innovation has become a key factor for economic growth, but how does the process take place at the level of individual firms? This book presents the main results of the OECD Innovation Microdata Project -- the first large-scale effort to exploit firm-level data from innovation surveys across 20...

Social enterprises straddle the border between the public and the private sector and break new ground in the allocation and management of economic resources, forming what the European Commission calls the "third system". While they all take a broadly similar approach across countries, these...

L’éco-innovation sera un élément essentiel des efforts consentis par l’industrie pour parer au changement climatique et parvenir à une « croissance verte » dans l’ère post-Kyoto. Elle appelle une adoption plus rapide des percées technologiques et une application plus générale des...

How does government funding of corporate R&D affect the behaviour of firms? Ongoing efforts to boost business investment in R&D demand better methods of evaluating the effectiveness of government policy instruments. Efforts to explicitly measure changes in the ways firms conduct R&D as a result...

As human capital is the source of innovation, one of the policy principles of the OECD Innovation Strategy is to "foster innovative workplaces". Education and training systems must rise to the challenge of providing people with the means to learn and re-train throughout their life. Companies and...

Information and communications technology (ICT) has become a key driver of economic growth over the past decade. The rapid diffusion of the Internet, of mobile telephony and of broadband networks all demonstrate how pervasive this technology has become. But how precisely does ICT affect economic...