This report reviews the rationales offered by national governments for including or maintaining certain corporate assets in state ownership. Drawing from responses from 24 countries to a questionnaire based on the OECD Guidelines on Corporate Governance of State-Owned Enterprises (the...

As human capital is the source of innovation, one of the policy principles of the OECD Innovation Strategy is to "foster innovative workplaces". Education and training systems must rise to the challenge of providing people with the means to learn and re-train throughout their life. Companies and...

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...