The term multifunctionality is increasingly used, but is prone to different interpretations concerning its definition, its utility and its implications for policy at domestic and international level. The OECD undertook this analysis to clarify the concept of multifunctionality and to try to...

How should governments tax e-commerce? What does e-commerce mean for existing international tax principles and systems? What are the administrative challenges of taxing e-commerce, and how can these be tackled? How can governments harness the new technology to improve taxpayer service and reduce...

This report analyses how a handful of OECD countries (Australia, Canada, Japan, United Kingdom and the United States) defines agri-environmental public goods and sets agri-environmental targets and reference levels, and the policies they implement for targeting certain agri-environmental public...

The Benefits of Climate Change Policies provides an overview of the state-of-the-art in assessment of the global benefits of climate change policies. It includes recent analyses and viewpoints from well-known scientists and policy analysts, including John Callaway (UNEP Risoe Centre), Henry...

Le terme de multifonctionnalité est de plus en plus utilisé mais différentes interprétations sont attachées à sa définition, son utilité et ses implications pour la politique au niveau national et international. L’OCDE a entrepris cette analyse pour clarifier le concept de...