Populations in OECD and emerging economies are ageing rapidly, which will have significant macroeconomic impacts, including on public expenditures and tax revenues. The rules and practices that govern fiscal relations among different levels of government, such as their responsibilities for...

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...

Widespread agricultural policy reform would undoubtedly improve global economic welfare but would also produce a complex pattern of economic winners and losers. Using a combination of global, national and household level analysis, this study examines such distributional implications focusing...

Following the initial report on the results of the first PISA survey, this report looks more closely at performance in reading. It shows reading literacy levels of students aged 15, in 32 countries, in terms of how well they can use written materials to meet the challenges of the real world and...

OECD's 1998 review of Brazils foreign direct investment policy. It finds that Brazil is on the verge of becoming one of the leading recipients of foreign direct investment (FDI) in Latin America and the world. Major economic reforms and large scale privatisations have enhanced Brazil's...

Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to...

This report presents developments of the work of the Inclusive Forum on Carbon Mitigation Approaches (IFCMA) to the G20 Finance Ministers and Central Bank Governors, and reflect on the IFCMA’s achievements one year on from its launch in February 2023.