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...

Digital transformation is rapidly altering civic space, challenging the ways in which members of the OECD Development Assistance Committee (DAC) and other providers of development co-operation strive to promote an enabling environment for civil society to contribute to sustainable development....

This paper provides an analysis of the Belgian federal government’s practices regarding the institutionalisation, quality and impact of policy evaluations. The paper takes a holistic approach, which not only looks at individual practices, but also at how those can come together so that...

Representing approximately 12% of GDP across OECD countries, public procurement is an important pillar of public service delivery. However, successful public procurement is threatened by risks in areas as diverse as compliance, sustainability, and operations. Governments can address these...

Este relatório resume os resultados do trabalho de colaboração entre a OCDE e o PlanAPP, o Centro de Competências em Planeamento, Políticas e Prospetiva da Administração Pública em Portugal. Apresenta as principais conclusões e recomendações do projeto em quatro áreas estratégicas...

This report summarises the results of collaborative work carried out by OECD and PlanAPP, the Competence Centre for Planning, Policy, and Foresight in Public Administration in Portugal. It presents the main findings and recommendations on four strategic priorities for the country: i)...