This DAC Reference Paper outlines key issues faced when designing Environmental Fiscal Reform (EFR). EFR refers to a range of taxation and pricing measures which can raise fiscal revenues while furthering environmental goals. The objective is to provide insights and “good practice” on how...

The internationally recognized methodology for collecting and using R&D statistics, the Frascati Manual is an essential tool for statisticians worldwide. It includes definitions of basic concepts, data collection guidelines, and classifications for compiling statistics. This updated edition...

In accordance with decisions made by the FDI, the OECD has initiated surveys on fiscal decentralisation for the purpose of providing international comparisons on the design of fiscal systems across levels of government. The FDI is a joint initiative of the OECD, the World Bank, USAID, the...

The implementation of the Kyoto Protocol and the application of its "flexible mechanisms" are at the forefront of energy policy debates in most OECD countries. The potential role of nuclear energy in this context is viewed very differently and assessed against various criteria by the range of...

At OECD Forum 2001, some 1,500 representatives of civil society, government, business and labour came together to discuss the critical policy challenges of sustainable development and the new economy. Svend Auken, Danish Minister for the Environment and Energy, captured the spirit of the Forum...

Hydrogen has the potential to play an important role as a sustainable and environmentally acceptable energy carrier in the 21st century. This report describes the scientific and technical challenges associated with the production of hydrogen using heat and/or electricity from nuclear power...

This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical...

Since the launch of Sputnik in 1957, media attention has focused almost exclusively on spectacular space missions. However, space actors have also faced their fair share of setbacks: the Columbia tragedy, extravagant cost overruns and painful reductions in public support to space ventures.Over...