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...

En analysant vingt tentatives de réforme structurelle menées dans 10 pays de l’OCDE, ce rapport examine pourquoi certaines de ces réformes politiques sont appliquées et d'autres non. Les études de cas présentées dans l’ouvrage illustrent un large éventail de démarches visant à la...