In a drive to encourage risk-taking, entrepreneurship and competitive fiscal advantage, many OECD countries have reformed their personal income tax system fundamentally over the last two decades, generally in ways that can be characterised as rate reducing and base broadening. This comprehensive study examines the general trends in the taxation of capital and wage income, and the most significant changes that have taken place. It looks closely at the main drivers of reform, the trade-offs between policy objectives, the guidelines, objectives and design features of tax reforms and why fundamental reform of personal income tax systems has been so high on the agenda. The principal systems of taxes on personal capital income and wage income - comprehensive, dual and flat - are thoroughly examined and evaluated in the OECD countries that have adopted these different systems or a mix thereof. They are each assessed in terms of the fundamental principles of sound tax policy: simplification, efficiency, equity, tax compliance and tax revenue, and their main advantages and disadvantages are discussed.

OECD Tax Policy Studies Fundamental Reform of Personal Income Tax

OCDE, OECD

Reference

OECD Publishing

This publication explores a range of helpful policy measures and institutional reforms. Drawing from an extensive review of 14 regions across 12 countries as well as OECD territorial reviews, it considers the regional engagement of higher education regarding teaching, research and service to the community. It offers answers to the following questions: What is higher education's regional engagement all about? What are its drivers and barriers? What does regional engagement mean for the governance and management of higher education institutions, for regions and for nations? And how does regional engagement fit in with the pursuit of world class academic excellence?

Higher Education and Regions: Globally Competitive, Locally Engaged

Politics & Social Sciences

Social Sciences

Regional differences within OECD countries are often greater than those between countries and much inequality remains. This report explores what generates growth at the regional level. Based on in-depth econometric modelling and analyses, this report reframes the debate on regional policy and development, emphasising that opportunities for growth exist in all regions.

How Regions Grow: Trends and Analysis

Business & Money

Economics

Pharmaceutical policy making raises particular challenges in reconciling key objectives for health policy, such as ensuring affordable access to the latest effective drugs, with other important policy considerations, such as providing support to a valuable national industry. Unusually among health policy issues, it also raises international considerations that further complicate decision making, particularly as the nature and extent of such considerations are not well understood. This report assesses how pharmaceutical pricing and reimbursement policies have contributed to the achievement of certain health policy objectives. It examines the national and transnational effects of these policies, in particular, their implications for the availability of medicines in other countries, the prices of these medicines, and innovation in the pharmaceutical sector. This publication presents an analysis of comparative price levels, making use of a unique dataset to construct the most comprehensive pan-OECD pharmaceutical price index to date. It also draws upon original case studies of pharmaceutical pricing and reimbursement policies in six OECD countries to provide specific examples of the impacts of policies on health system performance.

OECD Health Policy Studies Pharmaceutical Pricing Policies in a Global Market

Finance

Complex policy issues cannot be solved by government alone. Delivering high-quality public services at the least cost and achieving shared public policy goals requires innovative approaches and greater involvement of citizens. This book is a valuable source of information on government performance in fostering open and inclusive policy making in 25 countries. It offers rich insights into current practice through 14 in-depth country case studies and 18 opinion pieces from leading civil society and government practitioners. It includes 10 guiding principles to support open and inclusive policy making and service delivery in practice.  "Including more people, earlier and more creatively, in public policy issues is vital not just to secure legitimacy for policy decisions, but also to unlock a mass of creativity and commitment. Innovation is increasingly going to become an open, social and networked activity. That is true in politics and policy as much as in business. This timely, thoughtful book will help make open innovation in public policy a practical reality."-Charles Leadbeater, author We-think: Mass innovation not mass production   "We cannot engage the public only on issues of service delivery, but need also to seek their views, energy and resources when shaping public policy. To do otherwise is to create a false distinction between design and delivery, when in the citizens' eyes it is all connected."-Irma Pavliniè Krebs, Minister of Public Administration, the Republic of Slovenia "Focus on Citizens shines a light on the practical difficulties and significant benefits of open and inclusive policy making - not only for OECD member country governments but equally for non-member countries."  -Bart W. Édes, Head, NGO and Civil Society Center, Asian Development Bank

OECD Studies on Public Engagement Focus on Citizens: Public Engagement for Better Policy and Services

Education & Reference

The global crisis is hitting New Zealand at a time when difficult domestic adjustment is underway. Its economy is among the most indebted in the OECD. Falling asset prices and a slump in credit demand mean that a process of debt reduction has started. Nevertheless persistent, large current-account deficits and a high external debt render the economy especially vulnerable. In this report, OECD projects that the economy will remain in recession through 2009, and recover only hesitantly in 2010. The report includes coverage of the macroeconomic situation, structural policies, and a detailed examination of health care reform.

OECD Economic Surveys: New Zealand Volume 2009/4, April 2009

Organization for Economic

The French economy has not escaped the severe recession gripping all developed countries, but it should be less deep than elsewhere due to powerful automatic stabilisers. Nevertheless, the crisis will leave public finances in a serious condition. This 2009 edition of OECD's periodic survey of the French economy includes chapters covering coping with recession, labour market reforms, restoring French competitiveness, and strengthening competition.

OECD Economic Surveys: France 2009

The international community today is hardly in a position to avoid another genocide, as witnessed in Rwanda in 1994, despite the significant evolution of early warning systems in recent years. Based on a review of the literature on early warning and response, as well as inputs from surveyed agencies, Preventing Violence, War and State Collapse assesses the value and role of early warning for the prevention of violent conflict and identifies the most effective early warning and response systems. It concludes with a set of recommendations for policy makers in donor and partner countries in influencing future developments in this field.

Conflict and Fragility Preventing Violence, War and State Collapse: The Future of Conflict Early Warning and Response

International trade influences a whole range of activities including jobs, consumption, and the fight against poverty. It also affects the environment and relations among countries. In turn, trade is shaped by a host of influences ranging from natural resources to fashion. Trade-related issues can give rise to strong feelings, and trade measures such as banning or limiting imports are often called for to respond to major economic problems. An understanding of the benefits and downsides of trade, and of what trade policy can and cannot achieve, will help us to form our own opinions on debates about international trade.Part of the OECD Insights series, International Trade: Free, Fair, and Open? is aimed at nonspecialists, presenting the different issues clearly and concisely, using concrete examples from around the world. Comprehensive references are provided for those wishing to study the subject in greater depth.

OECD Insights International Trade: Free, Fair and Open?

OECD's comprehensive review of Finland's environmental programs and policies covers air and water management, nature and biodiversity, sustainable development, the environment-economy interface, the environment-social interface, and international commitments. The review includes relevant statistical information as well as a series of recommendations for strengthening environmental infrastructure, implementing environmental policy and integrating environmental concerns into economic decisions.

OECD Environmental Performance Reviews OECD Environmental Performance Reviews, Finland 2009: Edition 2009

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