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...

Domestic material consumption (DMC) refers to the amount of materials (in terms of weight) used in an economy, i.e. materials extracted or harvested in the country, plus materials and products imported, minus material and products exported. The data refer to metals, non-metallic minerals...

This subset of the general government accounts dataset focuses on the government expenditure by function. Government expenditure by function are presented in terms of function and sector. The economic flows of expenditure are aggregated according to the Classification of the Functions of...

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...