This handbook is intended to assist the assessment teams and the reviewed jurisdictions that are participating in the Global Forum on Transparency and Exchange of Information (the “Global Forum”) peer reviews and non-member reviews. It provides contextual background information on the Global...

Environmentally related taxes are increasingly used in OECD countries, and ample and increasing evidence of their environmental effectiveness is now available. However, there remains a high potential for wider use of these environmental policy instruments, provided that they are well designed...

Social science research should lead to a better understanding of current societal developments and enable policy makers to propose solutions to problems and design policies that can serve the public more effectively. Governments are increasingly aware of the need and opportunities to improve the...

This paper was prepared as background for a discussion held at the OECD in June 2016 on commitment decisions in antitrust cases. It reviews arguments in favour and against the use of commitment decisions as they are presented in the literature. It also discusses judicial reviews of commitment...