Recovery from the social and economic disruptions caused by the COVID-19 pandemic will require concerted policy action. As countries consider recovery packages, there are opportunities to prioritise green policy choices that help promote environmental objectives and speed up structural change...

Many countries will likely face the need to increase tax revenues, as part of fiscal consolidation, during the next few years. But how is this best done? And what are the considerations when choosing between raising tax rates and broadening the tax base by scaling back or abolishing targeted tax...

The OECD Toolkit on Budget Transparency brings together standards and guidelines on budget transparency developed by a broad range of international bodies and networks. Chapter 1 introduces the various institutions, official instruments and guidance materials available, including standards...

Foreword -- Executive Summary -- Setting the scene -- The regional and international context -- Public environmental expenditure trends -- Budget planning and management practices -- Budget planning and management practices in the environmental sector -- Major findings and recommendations --...