This report provides a detailed review of the tax treatment of philanthropic entities and philanthropic giving in 40 OECD member and participating countries. The report first examines the various arguments for and against the provision of preferential tax treatment for philanthropy. It then...

The OECD-DAC Survey on forward spending plans is the only regular process that brings together most bilateral and multilateral aid spending plans up to 3 years ahead at the global level. The Survey traces country programmable aid (CPA), a core subset of gross bilateral overseas development aid...

The OECD-DAC Survey on forward spending plans is the only regular process that brings together most bilateral and multilateral aid spending plans up to 3 years ahead at the global level. The Survey traces country programmable aid (CPA), a core subset of gross bilateral overseas development aid...

This study features a collection of eight case studies of exemplary cases from secondary schools as well as international literature reviews and policy analysis related to formative assessment, the frequent assessments of student progress to identify learning needs and shape teaching. It...

Comment éveiller et cultiver l’intérêt des adolescents pour le « travail » scolaire ? Il est rare que les jeunes enfants ne soient pas curieux mais, au moment où ils abordent l'adolescence, leur appétit de savoir semble bien souvent s'émousser. Nombreux sont ceux qui quittent...

This study features a collection of eight case studies of exemplary cases from secondary schools as well as international literature reviews and policy analysis related to formative assessment – the frequent assessments of student progress to identify learning needs and shape teaching. It...