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In international cooperation on taxation, countries strive to achieve equality in international taxation and, thus, create the basis for a fair international tax system. Justice exists in an international system of taxation only when states allocate taxing powers among themselves in a manner consistent with dominant views of justice internationally. A fair international tax system will not exist until there is some international consensus on how countries should allocate axing powers among themselves. International cooperation allows countries to improve the coordination of tax policy at the international level. We can talk about several types of coordination. For example, one type aims to make a country's tax system more similar to others - in other words, to harmonize taxes. Other types aim to establish minimum or maximum tax rates to avoid double taxation of cross-border income streams, prevent transfer pricing, coordinate arrangements with competent authorities and limit harmful tax competition. The current official agreements mean business activities through a permanent establishment and give the source country the primary right to tax profits from this operation. The country of residence is obliged to exempt these profits from tax, at least to the extent that they were taxed by the country of source. A tax treaty also often provides for an exemption from taxation of the employee's income from personal services provided the employee is in the country for no more than a specified period of time and the compensation is received by a non-resident employer without a permanent establishment. The treaty usually reduces or eliminates withholding tax on at least some items of investment-type income, such as interest, dividends, rents and royalties, that are not attributable to business carried on through a permanent establishment. The tax treaty also provides that the country of residence can tax capital gains. [ABSTRACT FROM AUTHOR]

Institutions are an important determinant of long-run economic growth. However, most studies only examine this relationship over a relatively short period and do not regularly include institutional variables in growth models. This article applies the pooled mean group (PMG) estimator to a panel of 18 OECD countries over 138 years. We find evidence that institutions matter for economic growth in the very long-run and conclude that economists should include them in any empirical application of the neoclassical growth model. Our result is robust to various robustness checks. [ABSTRACT FROM AUTHOR]

In October 2021 136 countries reached a political agreement to transform the global tax regime for the first time since its creation. The disconnect between the digitalized economy and the global tax system was a key driver of the agreement, but it was not sufficient as negotiations only a few years earlier had failed to address the problem. This article advances a three-part explanation to resolve this puzzle. First, developments on one side of the Atlantic changed the default conditions and so increased support for compromise in the other. Second, those changes enhanced the bargaining power of higher-tax jurisdictions relative to lower-tax ones. Third, the Biden administration saw securing a multilateral agreement on minimum corporate taxes as a way to realize domestic tax objectives. The linking of the issues gave it an incentive to compromise on taxing the digital economy and paved the way for agreement. [ABSTRACT FROM AUTHOR]

This study examines the Organization for Economic Cooperation and Development (OECD) and the World Bank, the two largest global actors in the education sector, in their capacity as knowledge brokers. For these actors, positioning themselves between research and policy and circulating their versions of evidence has become a popular governance instrument to amplify their impact at the national level. To compare the strategies and targets of the OECD and the World Bank, we analyze three publication series: the OECD's Education Policy Outlook and Reviews of National Policies for Education and the World Bank's Systems Approach for Better Education reports. The results reveal significant differences between the OECD's and the World Bank's approaches to producing evidence and brokering knowledge. We interpret the differences against the backdrop of the idiosyncrasies of the two organizations: The World Bank sees itself as a transnational actor, and its knowledge production and brokerage are highly decontextualized transcending national experiences. By contrast, the OECD is an intergovernmental organization that views itself as a facilitator of cross-national peer exchange. Situating the findings within the broader framework of the global–national nexus, we argue that the World Bank's approach promotes vertical policy learning, while the OECD's approach pursues horizontal policy learning. [ABSTRACT FROM AUTHOR]

This paper explores how the OECD acts a broker of knowledge-making in the development of PISA, the most widely known International Large-Scale Assessment. Drawing on the work of Bandola-Gill, Grek, and Tichenor (2022) and analysing empirical data gathered through interviews with OECD staff and PISA contractors and experts, the paper analyses how the OECD brokers the making of comparative knowledge on learning outcomes. The paper does this by unpacking what counts as expertise in the making of PISA, and how the OECD manages and uses this expertise. Exploring the ways that international organizations broker experts and utilize expertise reveals how IOs first select experts and then delegate their expert-brokering role; they then seek to share the delegated process; and finally, take back expert-brokering and knowledge-production by creating, or decreeing, consensus. The paper also shows how expertise – beyond informing on a technical level – is used to shift scientific responsibilities and build global consensus. [ABSTRACT FROM AUTHOR]

Advanced welfare states have placed more conditions on the receipt of social protection. This study examines the link between the strictness of unemployment benefit conditionality and immigration. Immigration might increase this through an anti-solidarity effect because it decreases the perceived deservingness of the unemployed and via a fiscal exposure effect where governments attempt to limit the negative financial consequences of immigration. This article examines this relationship by analysing data for 20 OECD countries from 1985–2012. It complements the literature on how immigration challenges welfare states by examining whether immigration affects not only their budgets but also how beneficiaries are treated. The results show that immigration is associated with stricter benefit sanctions. Moreover, unemployment benefits that are greater weaken this conditionality-enhancing effect of immigration. The effects stem largely from how EU countries respond to intra-EU migration, potentially because they are unable to restrict the access to social security of these migrants. [ABSTRACT FROM AUTHOR]

Despite the huge difference in their climatic regimes, the OECD countries are among the world's largest energy consumers and emitters of greenhouse gases, particularly carbon dioxide. Nonetheless, no studies have been conducted to decompose and decouple the long-term influential primary factors of carbon emissions for these countries. In this research, the Log Mean Divisia Method I is used to inspect the contribution of several influencing factors to fill this knowledge gap. Moreover, Tapio (Transp Policy 12(2):137–151, 2005) decomposition analysis (DA) is performed to investigate the driving forces of CO2 emissions over the 1990–2019 years. The study provides an in-depth analysis of how to reduce CO2 emissions and the factors that contribute to their variation, which is crucial for both global and regional climate change policies. DA shows that, up to 2004, the activity effect and the population effect drove the emissions to increase; while, in more recent years, the activity effect was able to curb the emissions. Decoupling analysis show the prevalence of the expansive negative decoupling regime for the 1990–2004 and 2015–2019 periods, while several countries were in the strong decoupling phase over the central period (2005–2009). According to the results, further efforts to increase energy efficiency, political support for digitalization and decentralized energy systems, and setting up a unique emission trading system are recommended for air pollution reduction. [ABSTRACT FROM AUTHOR]

As a strategy, countries seek ways to improve national income and, at the same time, keep carbon emissions minimal. Such a scenario is captured by the respective economies' carbon productivity (CP) scores. Remarkably, it is expected that technological advancements could be harnessed to achieve CP. Hence, many countries have publicly invested in green technologies R&D, including energy efficiency, renewables, nuclear, hydrogen, and energy storage. However, existing studies did not verify the specific contributions of these technological advances to CP, leaving a notable void in the literature. Hence, the current research verified various green technology R&D contributions to CP. Based on panel data from 2003 to 2022, this study implemented the novel instrumental variable quantile regression technique for updated insights. The study uncovers the heterogeneous contributions of each energy innovation variant to the quantile distributions of CP. The heterogeneous effects underscore each country's changing economic structures and varied energy innovation implementation paths. Hence, policy consistency is key to driving CP and ensuring environmental compatibility. R&D on renewable, nuclear, and energy efficiency technologies contributed most significantly to CP across the distributions. R&D on hydrogen and energy storage technologies contributed the least to CP. Therefore, allocating more funds to all R&Ds that boost energy‐enhancing technologies for overall environmental sustainability is expedient. Such proactive and integrative policies consistent with SDGs 7 and 13 would reduce carbon emissions while escalating national income. Meanwhile, isolated and inconsistent funding should be discouraged for overall environmental progress. A robustness evaluation based on SIVQR produced corroborative evidence. [ABSTRACT FROM AUTHOR]

International Organisations (IOs) can expand their mandate by employing deliberately chosen strategies. I propose that IOs' mandate expansion follows a two-step sequence: First, IOs branch out into a domain that lies outside of their initial mandate area. Second, IOs further increase their relevance within the domain and move their position from a marginal to a more focal one. To accomplish the two-step expansion, individual IOs use a particular mix of strategies, reflecting their organisation-specific contexts as well as external environments. The two-step sequence is explored in the case of the OECD's growing involvement in the health policy field from the organisation's establishment in 1961 until 2022. I employ a mixed-method approach, combining structural topic modeling and qualitative document analysis. This article highlights the different stages of IOs' mandate expansion and contributes to enriching the research streams of IOs' institutional changes and dynamics in global health governance. [ABSTRACT FROM AUTHOR]

The OECD has become a notable predictor of the future needs of society and education. In youth education, the OECD spearheads global strategies, initiatives and recommendations about the curriculum and goals for education. By evoking the sense of 'crisis' in 'traditional education' the OECD functions as a central node of precision education governance, in which so-called best practices of precise, flexible and highly individualised and personalised youth education are disseminated throughout its member states. In the most recent OECD youth strategies and education policy initiatives, we show how the present youth education is governed through evoking various future(s) of youth education. By analysing these predictions and visions discursively, we argue that the future of youth education is approached from both utopian and dystopian predictions by the OECD, and this works as a premise for arranging present and future youth education in a highly targeted and individualised manner. We argue, that the future visions drawn up by the OECD are an example of precision education governance, where the future education is hyper-individualised, arranged by co-operation of public and private sector, and where the goals and contents of education follow global recommendations and 'best practices'. [ABSTRACT FROM AUTHOR]

The study determined the effect of size, equity, labour, loans, and deposits on the performance of the financial technology (FinTechs; return on assets — ROA and return on equity — ROE). Data on FinTech performance was collected from the Refinitive Eikon platform. As prior studies have found, variables such as size, equity, labour, loans, and deposits can impact the ROA and ROE (Abbasi et al., 2021; Akbar, 2021). Drawing upon prior work examining similar relationships at the firm level one, the research analyzes a sample of 148 FinTech from 10 Organisation for Economic Co-operation and Development (OECD) countries from 2000–2022. Consistent with Abbasi et al.’s (2021) findings regarding FinTech adoption and efficiency, the impact of variables, including size, equity, loans, and deposits on returns, are evaluated. According to the study, it was clear that a rise in the company’s size led to a decline in its financial performance. The findings revealed that assets positively affected the performance of FinTechs across the different financial periods. Labour had a negative effect on the ROA across the OECD countries’ FinTechs, while loans positively affected the performance of the different FinTechs. From the study, there is a need for more collaborative research across academics, policymakers, and industry experts to better the outcomes. [ABSTRACT FROM AUTHOR]

The Sustainable Development Goals (SDGs) advocate for advancing green growth, a concept that balances economic prosperity with environmental protection. At the core of this vision are principles of sustainable consumption, production, and energy usage, all aimed at mitigating climate change and safeguarding ecosystems. This study investigates how technological innovation influences the relationship between Foreign Direct Investment (FDI) and green growth in OECD member countries. Specifically, we examine two facets of green growth: production-based CO2 productivity and demand-based CO2 productivity. We employ empirical analyses using the EKC and STIRPAT framework, which includes Ordinary Least Squares (OLS), smoothed instrumental-variables quantile regression (SIVQR), and System GMM methodologies, to uncover significant insights. Our analysis reveals that FDI impedes green growth, while technological innovation is pivotal in enhancing it. This pattern holds steady across various time frames and renewable energy sources. Furthermore, our findings indicate that combining FDI and technological advancement leads to heightened production-based CO2 productivity but diminished demand-based CO2 productivity. We also identify the presence of an environmental Kuznets curve for production-based CO2 productivity. Adding to significant scientific value by demonstrating how technological innovation moderates FDI's impact on green growth in OECD countries, we advocate for fostering collaborative partnerships between foreign investors and local innovators to leverage global expertise while advancing green objectives. Additionally, policy interventions should focus on stimulating demand for eco-friendly products and services to bolster demand-based CO2 productivity. [ABSTRACT FROM AUTHOR]

In 2018 the Organisation for Economic Co-operation and Development (OECD) launched its International Early Learning Child Well-being Study (IELS), also known as Baby PISA. In the first round of data collection, the IELS focused on three OECD countries: England, Estonia and the United States. In this article we show that a similar study of pre-schoolers to IELS took place in Mexico – EXCALE for Pre-school – and argue there is much the research community can learn from an empirical study of this initiative. Our novel comparative study draws on data from policy documents and interviews with sub-national and municipal education officials in Mexico. We reveal how EXCALE for Pre-school led to a narrowing of teaching practices and standardising student assessment aimed at 5-year-olds. We argue that the Mexican case shows how large-scale assessments bring early years learners into the orbit of official state governing, and that assessment now drives those pedagogical practices that limit the diversity of learning experiences of pre-schoolers. [ABSTRACT FROM AUTHOR]

This colloquium brings information about a second cycle of OECD's International Early Learning and Well-being Study (IELS) to the early childhood community, and offers a further critique of the approach to comparative research that the IELS embodies. [ABSTRACT FROM AUTHOR]

The physicochemical properties and heavy metals contents of the Gomti River water (GRW) samples collected from five selected sites covering a stretch of ~31 km in Lucknow, Uttar Pradesh, India were ascertained. The sites were Ghaila Pul, Mehndi Ghat, Shaheed Smarak, Kukrail Junction, and Bande Dam, represented as S1, S2, S3, S4, and S5, respectively, following from upstream to downstream. S1 was considered as a reference site. The values of pH, temperature, total dissolved solids (TDS), electrical conductivity (EC), turbidity, dissolved oxygen (DO), biochemical oxygen demand (BOD), total hardness (TH), total chloride (TC), total alkalinity (TA), total acidity (TAC), total free CO2, total NO3, and NO2 differed with sites. The Fe, Co, Ni, Cu, Al, Zn, As, Mo, Cd, Cr, and Pb levels were also investigated. Except for Zn and Cu, all other metals were detected beyond the levels allowed by the BIS (2012) and Organization of Economic Corporation and Development (OECD, 2020) for water bodies. Further, the current finding suggests that the discharge of untreated industrial, agricultural, and domestic effluents into the Gomti River is unendurable. [ABSTRACT FROM AUTHOR]

The use of low-carbon energy in power grids is essential for minimizing negative effects on the environment. Energy consumption causes environmental damage to the OECD's economy. This study aims to investigate the effect of energy consumption, population, and GDP on CO2 emissions using panel data from 17 OECD countries over the period 2000–2023. We use regression approaches, such as partial least squares and principal components, to study the effects of GDP, urban and total population, oil and nuclear use, renewable energy, and industrialization on CO2 emissions. The regression process in this study reduces the data to a two-dimensional representation using a stochastic model and estimation techniques. The findings of this empirical investigation indicate that the United States, Canada, France, Germany, Italy, Korea, Mexico, and the United Kingdom exhibit higher levels of primary energy consumption in comparison to value-added sectors, renewable–geothermal energy, and nuclear energy. We determined the effects of CO2 emissions, GDP, and energy consumption by considering these as the most significant elements. This has made it possible to reduce CO2 emissions by focusing one's attention and energy on the development of novel technologies, the use of renewable energy sources, and the execution of strategic plans. Attracting increasing attention are technological shifts that deliver enormous quantities of clean energy to combat climate change. Findings from this study can help environmentalists and policymakers better understand the role of structural change and energy consumption processes in the globalization process. [ABSTRACT FROM AUTHOR]

Carbon dioxide emissions from the transport sector make a significant contribution to global greenhouse gases, and understanding the factors that influence these emissions is beneficial for devising effective emission reduction policies. Oil prices are an important influencing factor since the fuel used in the transport sector is primarily based on oil, and fluctuations in oil prices directly impact the sector's CO2 emissions. Additionally, environmental policies, as a key means of controlling CO2 emissions, can affect the relationship between oil prices and CO2 emissions in the transport sector. Therefore, this study aims to examine the impact of oil prices on CO2 emissions in the transport sector and explore the nonlinear role of environmental policy stringency in this relationship. Based on data from 27 OECD member countries and 6 non-member countries from 1990 to 2019, we used the environmental policy stringency index as a threshold variable to construct a panel threshold regression model. The analysis results indicate a double-threshold effect: when the environmental policy stringency index is low, the impact of oil prices on CO2 emissions in the transport sector is not significant. However, when the index reaches the first threshold, the impact of oil prices significantly increases; upon reaching the second threshold, the effect is further intensified. This paper also analyzes the three subindicators—market-based policies, non-market-based policies, and technology support policies—to clarify the distinct impact mechanisms of different types of environmental policies. Finally, based on the research findings, we propose policy recommendations to achieve carbon dioxide emission reduction targets in the transport sector. [ABSTRACT FROM AUTHOR]

This paper attempts to identify the determinants of foreign direct investment (FDI), focusing especially on terrorism and keeping in mind that FDI is one of the key economic growth engines. The main goal of this paper was to determine the correlation between terrorism and investment activities. The method used is a dynamic panel data model (System 2 step-GMM estimator), based on a sample covering a total of 36 OECD economies in the period from 2005 to 2018. The findings indicate that terrorist incidents and economic, institutional, and natural variables have different impacts on FDI in the OECD Member countries. The research found a statistically significant impact of terrorist incidents and natural disasters and a strong impact of economic and institutional variables. [ABSTRACT FROM AUTHOR]

As urgent actions are required to accelerate the transition to a more environmentally friendly energy sector and global economy, the rising geopolitical risks defined as any tensions that disrupt the peace of local and international relations pose greater uncertainty to the rapid renewable energy deployment in supporting the carbon-neutrality ambitions. Thus, this paper investigates the influence of geopolitical risks on renewable energy consumption in OECD countries over the period 1970–2022 to address potential estimation biases from ignoring recent events such as COVID-19 and the ongoing Russia-Ukraine war. The paper applies a system GMM to a cross-country panel dataset while controlling for per capita income, carbon dioxide (CO2) emissions, economic globalization, and natural resource rents to deal with all possible sources of endogeneity. The results show that geopolitical risks reduce the consumption of renewable energy, with a magnitude of 0.22 percentage points. In addition, CO2 emissions and natural resource rents adversely affect the amount of renewable energy consumption. However, economic growth and globalization promote the demand for renewable energy. Therefore, the empirical findings suggest that geopolitical risks play a crucial role in the consumption of renewable energy. Acknowledgement The financial support from Engineering and Physical Sciences Research Council (EPSRC) under the project EP/T022930/1 is gratefully acknowledged. Authors would like to thank Prof. David Reiner and the Editor for their constructive comments and suggestions.

Abstract The Sustainable Development Goals (SDGs) advocate for advancing green growth, a concept that balances economic prosperity with environmental protection. At the core of this vision are principles of sustainable consumption, production, and energy usage, all aimed at mitigating climate change and safeguarding ecosystems. This study investigates how technological innovation influences the relationship between Foreign Direct Investment (FDI) and green growth in OECD member countries. Specifically, we examine two facets of green growth: production-based CO2 productivity and demand-based CO2 productivity. We employ empirical analyses using the EKC and STIRPAT framework, which includes Ordinary Least Squares (OLS), smoothed instrumental-variables quantile regression (SIVQR), and System GMM methodologies, to uncover significant insights. Our analysis reveals that FDI impedes green growth, while technological innovation is pivotal in enhancing it. This pattern holds steady across various time frames and renewable energy sources. Furthermore, our findings indicate that combining FDI and technological advancement leads to heightened production-based CO2 productivity but diminished demand-based CO2 productivity. We also identify the presence of an environmental Kuznets curve for production-based CO2 productivity. Adding to significant scientific value by demonstrating how technological innovation moderates FDI's impact on green growth in OECD countries, we advocate for fostering collaborative partnerships between foreign investors and local innovators to leverage global expertise while advancing green objectives. Additionally, policy interventions should focus on stimulating demand for eco-friendly products and services to bolster demand-based CO2 productivity.

Over the past 25 years, trade flows have nearly quadrupled, and a renewed concern is whether trade openness is responsible for rising domestic inflation. This paper first provides a rigorous review and evidence of trade openness on domestic inflation by using a meta-analysis utilizing 31 years of empirical studies. The measurements of inflation, country and data characteristics, some macroeconomic variables (e.g. GDP, monetary supply, exchange rate) and econometric techniques are identified as the main contributions to the heterogeneity of previous findings. After checking for the presence of publication bias, the paper shows that the average effect of trade openness on domestic inflation is very small and barely significant, and the effect heterogeneity across the results is mainly explained by the studies' sample countries and their efforts to address the concern that trade openness might be endogenous. For studies in which endogeneity is well addressed, we find that trade openness could lead to inflation only in non-OECD countries but has no statistically significant effect in OECD countries. Therefore, the study suggests that the governments of these non-OECD countries should be aware of the side effects of trade openness. [ABSTRACT FROM AUTHOR]

This article provides an overview of the understanding of the concept of digital economy within Ukrainian legislation, legal doctrine, economic science, and documents from the Organization for Economic Cooperation and Development (OECD), particularly in Action 1 of the BEPS (Base Erosion and Profit Shifting) Action Plan, which aims to develop rules for the taxation of the digital economy. During the analysis, the author focused on defining the concept of digital economy, describing its characteristic features as a phenomenon, and examining its impact on taxation. Specifically, conclusions were drawn regarding the distinctive traits of the digital economy that contribute to the erosion of the tax base and the shifting of profits out of taxation, thus leadi ng to overall tax avoidance. Based on the conducted analysis, it was determined that Ukrainian legislation and legal science predominantly operate with a narrow understanding of the concept, equating the digital economy with activities in the IT sector. Economic researchers primarily interpret this concept as an evolution of business practices resulting from the industrial-technological revolution and a consequence of the digitization of business processes. The understanding of the digital economy within the OECD is similar to that found in Ukrainian legal science. Additionally, the article examined the characteristic features of the digital economy highlighted by the OECD, such as asset mobility, functions, personnel, sources of profit, data utilization and collection, and user participation in data creation and value addition. Furthermore, the research demonstrated why the narrow understanding of the digital economy in legislation and legal science negatively affects the lawmaker's ability to fairly regulate relationships in the realm of digital economy taxation. In conclusion, a hypothesis was proposed regarding the understanding of the digital economy as a socio-economic phenomenon. A definition of the digital economy was suggested to guide legislative efforts in regulating the digital economy, particularly concerning its taxation. [ABSTRACT FROM AUTHOR]

The article analyzes the historical stages of the development of the international taxation system, paying special attention to the role of transfer pricing. The evolution of rules, tools, and methods of combating aggressive tax planning, in particular transfer pricing, is considered. The analysis of changes in the approaches to erosion of the tax base and profit shifting by transnational corporations and the corresponding reactions of international organizations and national tax authorities to the prevention of transfer pricing has been carried out. The prerequisites for the emergence and effectiveness of modern approaches in combating transfer pricing, including the OERS project on the erosion of the tax base and profit shifting (BEPS) and the Two-Pillar Solution, have been studied. The article highlights the disproportion of the international taxation system with the modern challenges of the digital economy. The rapid development of digital technologies gives rise to new forms of business that are difficult to adapt to the existing tax framework. Problems related to determining the location of profits in the digital environment and calculating fair taxation for multinational corporations are becoming obstacles to achieving a balance in the international tax system. The fiscal consequences and impact on international trade and the distribution of tax revenues are analyzed. The article highlights the key trends and challenges that determine the effectiveness and sustainability of the modern international taxation system in the conditions of globalization and the digital economy.

Giữa cuộc khủng hoảng khí hậu toàn cầu, một trong những giải pháp hiệu quả để ổn định khủng hoảng có liên quan mật thiết đến sử dụng năng lượng xanh. Năng lượng xanh sẽ có ít biến động về giá hơn năng lượng truyền thống nhưng giá của năng lượng xanh trong những giai đoạn đầu cao hơn do vốn đầu tư vào phát triển cơ sở hạ tầng để khai thác và duy trì năng lượng xanh khá cao. Hiện nay, các nghiên cứu đang cho thấy tác động của năng lượng xanh tới lạm phát chưa được thống nhất, tại mỗi quốc gia khu vực chiều hướng tác động của mức độ sử dụng năng lượng xanh tới lạm phát lại khác nhau. 09/10 các quốc gia có tỷ lệ tiêu thụ năng lượng xanh nhiều nhất là các quốc gia nằm trong nhóm thuộc Tổ chức Hợp tác và Phát triển Kinh tế (OECD) và nhóm các nền kinh tế mới nổi BRICS (Robertson, 2020) nhưng những nghiên cứu về tác động của năng lượng xanh tới lạm phát tại các quốc gia này vẫn chưa được chú ý. Kết quả của nghiên cứu này cho thấy năng lượng xanh, được đo bằng tỷ lệ nguồn phát trên tổng số máy phát điện, có thể làm giảm lạm phát ở nhóm các quốc gia thuộc khối BRICS và OECD. Trong số các biến còn lại của mô hình nghiên cứu bao gồm GDP bình quân đầu người, tốc độ tăng trưởng tổng sản phẩm quốc nội (GDP) và tỷ lệ thất nghiệp, chỉ có duy nhất biến tăng trưởng GDP tăng làm lạm phát tăng, trong khi các biến còn lại có tác động ngược chiều đến lạm phát. Điều này cho thấy khi thu nhập tăng lên ở mức độ nhất định, gia tăng sử dụng năng lượng xanh sẽ giúp quốc gia đạt được mức lạm phát thấp hơn.

Abstract Background Policymakers, who are constantly discussing growing health expenditures, should know whether the health system is efficient. We can provide them with such information through international health system efficiency evaluations. The main objectives of this study are: (a) to evaluate the efficiency of health systems in 28 developed countries by multiple-criteria decision analysis (MCDA) and data envelopment analysis (DEA) and (b) to identify reasonable benchmark countries for the Czech Republic, for which we collect information on the relative importance of health system inputs and outputs. Methods We used MCDA and DEA to evaluate the efficiency of the health systems of 28 developed countries. The models included four health system inputs (health expenditure as a relative share of GDP, the number of physicians, nurses, and hospital beds) and three health system outputs (life expectancy at birth, healthy life expectancy, and infant mortality rate). The sample covers 27 OECD countries and Russia, which is also included in the OECD database. To determine the input and output weights, we used a questionnaire sent to health policy experts in the Czech Republic. Results We obtained subjective information on the relative importance of the health system inputs and outputs from 27 Czech health policy experts. We evaluated health system efficiency using four MCDA and two DEA models. According to the MCDA models, Turkey, Poland, and Israel were found to have efficient health systems. The Czech Republic ranked 16th, 19th, 15th, and 17th. The benchmark countries for the Czech Republic’s health system were Israel, Estonia, Luxembourg, Italy, the UK, Spain, Slovenia, and Canada. The DEA model with the constant returns to scale identified four technically efficient health systems: Turkey, the UK, Canada, and Sweden. The Czech Republic was found to be one of the worst-performing health systems. The DEA model with the variable returns to scale identified 15 technically efficient health systems. We found that efficiency results are quite robust. With two exceptions, the Spearman rank correlations between each pair of models were statistically significant at the 0.05 level. Conclusions During the model formulation, we investigated the pitfalls of efficiency measurement in health care and used several practical solutions. We consider MCDA and DEA, above all, as exploratory methods, not methods providing definitive answers.

The study employs a literature review. We acquired and deliberated over findings through online scholarly publications, news articles, and official guidelines. Most countries have implemented the Thin Capitalization Rule (TCR) to restrict interest deductions that exceed a certain debt threshold. Multiple nations employ the safe harbor rule, while others utilize earnings-stripping measures or employ both methods together. The Debt-to-Equity Ratio (DER) is the prevailing rule for thin capitalization worldwide. The OECD advocates for the enhancement of DER. The OECD does not support using DER as a TCR in the final report of BEPS Action 4. Instead, they recommend implementing restricted costs or income-stripping rules. The OECD recommends that countries establish a consistent baseline ratio of 10% to 30%. Many developed countries have implemented a 25-30% limitation on EBITDA, TAX EBITDA, or Adjusted Income. Malaysia and other developing nations limit interest deductions to a maximum of 20%. Indonesia has committed to transition from thin capitalization to earnings stripping restrictions, which aligns with BEPS Action Plan 4, which involves applying the net interest/EBITDA ratio. This commitment was made after the enactment of Tax Law Number 7 Year 2021, which aims to harmonize tax regulations. Meanwhile, Indonesia is actively addressing the issue.

Aims: Health indicators provide up-to-date information on the health status of a population. This study aimed to classify the Organization for Economic Co-operation and Development (OECD) countries according to health indicators and assess their status. Methods: The dataset was obtained from the OECD and World Bank databases. The most recent data from 2018 to 2022 were used. The dataset included the number of hospital beds, computed tomography scanners, magnetic resonance imaging (MRI) units, mammography machines, and radiotherapy machines as indicators of health equipment and the number of doctors, nurses, medical graduates, and nursing graduates as indicators of healthcare workers. The classification was performed using latent profile analysis (LPA). Estimated classes were compared using ANOVA or the Kruskal-Wallis test. Results: Three distinct classes were obtained from the models constructed with LPA (Akaike information criteria: 1674.91, Bayesian information criteria: 1726.87, Lo-Mendell-Rubin adjusted likelihood ratio test: p

The subject of the article is the means of international law to eliminate corruption threats to national security. The research methodology involved the use of logical, historical and legal, systemic, natural law, formal and dogmatic, hermeneutical, economic and legal (analysis, comparison), axiological, statistical and economic methods. The purpose of the article is to reveal the means of international law to eliminate corruption threats to national security. Carrying out the study made it possible to draw the following conclusions. It was found that most countries of the world have implemented international anti-corruption norms into their national legal frameworks and have the support of international organisations specialising in the fight against corruption. The resources of foreign legal doctrine become an important source of support for domestic scientists to convince of the correctness of their scientific conclusions regarding successful anti-corruption measures. An extensive system of international anti-corruption assistance allows to minimise the costs of own relevant infrastructure. On this basis and against the background of access to powerful anti-corruption resources at the European and world level, there is essentially sabotage of anti-corruption policy in Ukraine, which has critically affected the security of the Ukrainian nation. It was emphasised that military threats from the outside are an exceptional danger for corrupt countries. At the same time, even the stabilising effect of microcorruption becomes dangerous for them in today's unstable development environment. All the positive effects of corruption in the form of improved communication through small gifts that comply with legal customs disappear when top corruption spreads in a country. Then this level of corruption multiplies a series of official crimes, treason and other crimes that destroy the foundations of national security. Already after the point of no return – the beginning of military aggression from outside against the background of prolonged high-level corruption inside the country – external support for anti-corruption reforms becomes a condition for the survival of the nation, the reduction of human losses in the war, and so forth. The need to neutralise these two challenges to national security becomes urgent after years of procrastination on accountability and other dimensions of integrity in public positions. In these cases, the national legal standard falls under the critical conditions of ultra-fast transformation, according to the successful anti-corruption models of countries that saved their nation from war and high-level corruption. It is noted that the standards set for Ukraine are quite close. These are EU standards, which are achieved through the adoption and implementation of those legal norms that reflect the current state of ensuring human opportunities. It is stressed that the specification of anti-corruption norms and the structural units of their implementation in legal reality are nativemorphic. They always differ in the degree of unification within the contexts common to nations, namely, legal traditions, mentality, historical conditions, economy, etc. Transnational anti-corruption assistance in the mutual enrichment of some nations through the possibility of using the experience of other nations. The author concludes that knowledge about the practices of building virtuous relations is the capital of the nation that possesses it. Conscious disregard of this knowledge by the recipient should be remedied by charging a fee for it. It is proposed to establish an International Organisation for Integrity Development, which would include the top 20 countries in terms of corruption and rule of law perception indices.

Rapid urbanization and economic growth in OECD member nations have intensified environmental challenges, notably the rise in carbon dioxide (CO2) emissions. Despite significant research on urbanization and growth, there is little knowledge of how these factors interact with green innovation to affect CO2 emissions. This study addresses this gap by exploring the impacts of urbanization, green innovation, and green growth on CO2 emissions in OECD countries. Using panel data analysis from 1996 to 2022, this study employs a robust econometric approach, including the Breusch–Pagan and Pesaran tests for cross-sectional dependency, the CIPS unit root test, and cointegration tests by Kao and Westerlund. The results confirm the complex interrelations of the variables by revealing notable cross-sectional dependence and heterogeneity among them. Both the Driscoll–Kraay and System GMM estimations demonstrate that green growth (GreG) and green innovation (GrI) significantly reduce CO2 emanations, while urbanization (U) has a notable inverse effect. Renewable energy consumption (REnC) also contributes to lower pollution emanations, whereas energy consumption (EnC) and natural resource dependency (NrD) worsen environmental degradation. The study emphasizes the need for green economic policies and innovations to slow climate change, support sustainable growth, and improve environmental quality. [ABSTRACT FROM AUTHOR]

The growing discourse surrounding biomass energy's environmental ramifications has ignited debate among policymakers. While biomass remains a primary and readily accessible energy source, various studies have extensively examined its implications for health and the economy. However, there is a lack of evidence regarding its role in mitigating climate change. This study delves into the ecological footprint implications of biomass energy consumption in the Organisation for Economic Co-operation and Development (OECD) countries, spanning from 1990 to 2017. While the existing literature predominantly relies on parametric methodologies, offering estimates of biomass energy's average impact on ecological footprints, it fails to capture temporal variations in this relationship. Consequently, this study employs both parametric and nonparametric time-varying techniques to elucidate the evolving impact of biomass energy utilization on ecological footprints across the studied nations. Findings from both analytical approaches converge to suggest that biomass energy usage amplifies the ecological footprint of OECD nations. Notably, the nonparametric analysis underscores the dynamic nature of this relationship over time. Based on these insights, policy recommendations are given to mitigate the adverse environmental consequences of biomass energy usage while exploring cleaner alternative energy sources. [ABSTRACT FROM AUTHOR]

Why are contractors keen to develop, implement, and analyse International Large-Scale Assessments (ILSAs) when they appear to make no financial gains? What, if not monetary profit, makes ILSA contracts so attractive? Almost all ILSA contractors interviewed as part of this project state that their ILSA work is an investment, either in the form of a break-even or a loss contract. This paper discusses why contractors carry out ILSA contracts or donate to ILSAs, analysing 35 interviews with OECD and IEA staff and ILSA contractors and applying policy borrowing and lending theory to non-state actors. Drawing on Brostrom's (2012) study, this paper identifies contractor rationales on an organizational level that relate to developing improved or new products and processes, gaining access to networks, managing human capital, and creating direct business opportunities. This paper adds a fifth category of individual rationales, whereby contractors are driven by professional opportunities, lifestyles, and emotional bonds that ILSAs provide. What becomes apparent is an innovation rhetoric gap and that ILSAs are a 'golden door' to business opportunities. The paper concludes that contractors' motivations and agendas become encoded in ILSAs as they buy themselves into ILSA networks, thus shaping the way education is measured, understood, and acted upon. [ABSTRACT FROM AUTHOR]

How does women's representation in politics affect working‐class women's attitudes toward political processes? Despite their increasing presence in the workforce, many women continue to concentrate in occupational sectors characterized by high economic vulnerability and low social status. This dynamic has important implications for the politics of representation. Previous studies suggest that women politicians positively affect women voters' political attitudes, but women's representation in politics is likely to have differing impacts on the political attitudes of working‐class and professional women. This study demonstrates that women's representation has a large class impact among women voters. In particular, using cross‐national data from 31 OECD countries as well as panel survey data from the British Election Study, we show that in countries with a higher degree of women's representation, there is more skepticism among women in low‐skill sectors toward voting and leadership than among those in white‐collar sectors. This is because there exist higher standards of accountability and relatability for women representatives among women voters. Given such high expectations, there is greater room for dissatisfaction among working‐class women than among their white‐collar counterparts when they constantly experience occupational segregation despite a high share of women in politics. In these settings, by contrast, women voters with high‐skill jobs are more likely to believe that voting and leadership matter, as they can better associate themselves with women political elites. Since men voters do not have strong expectations for relatability and accountability for public officeholders, the class impact of women's representation is weak among men. These findings have important implications for the symbolic representation of marginalized groups and democratic accountability. [ABSTRACT FROM AUTHOR]

The European Union (EU) Chemicals Strategy for Sustainability regards chemicals that affect the immune system among the most harmful ones. The Extended One-Generation Reproductive Toxicity study (EOGRTS; Organisation for Economic Co-Operation and Development (OECD) Test Guideline (TG) 443), addresses, among others, potential effects of chemicals on development. In specific cases, the EOGRTS is performed with addition of a so-called cohort 3, that addresses potential effects on the developing immune system, by means of a central assay measuring the T-cell dependent antibody response (TDAR). This assay is based on an interplay of antigen presentation, T-cell help and antibody production by B-cells, and together comprises a functional immune response. In the context of the EOGRTS review project of the European Chemicals Agency (ECHA), we evaluated 15 available TDARs for compliance with conduct and reporting requirements. Collectively, the majority of the TDAR studies were considered to be adequately conducted. We however observed: (i) the protocols differed by the antigen used (sheep red blood cells (SRBC) or KLH), the route of administration (intravenous, intraperitoneal, or subcutaneous), prime or prime/boost immunizations, and whether IgG was measured. (ii) There was major variation in the effects of the positive control for immunosuppression, cyclophosphamide. (iii) Proficiency was not always shown. (iv) Statistical analysis was not always done or reported. (v) Results of effects on lymphocyte populations or other immunotoxicity observations obtained in cohort 1 (or 2) of the EOGRTS were not always discussed together with results of the TDAR. Taken together, next to an improved quality of reporting, this may suggest a need to better define the conduct of the TDAR in OECD TG 443 and OECD Guidance Document (GD) 151, at least for certain aspects. [ABSTRACT FROM AUTHOR]

This article analyses the media coverage of the Programme for International Student Assessment (PISA) by progressive and conservative media outlets in South Korea from 2000 to 2018. Through systemic content analysis, the study reveals that the tones and content of PISA-related articles were largely influenced by the political alignment between the media outlet and the government in power, rather than the actual PISA results. This finding highlights the opportunistic and circumstantial nature of Korean media coverage of PISA, guided by their contrasting educational agendas towards excellence and equity. This research reveals PISA's function as a projection screen for reflecting local political intentions and as ammunition data to protect specific agendas from criticism. By uncovering the political expediency inherent in media reports on PISA, this study illuminates the role of PISA as a politicised science that shapes educational agendas and strengthens the OECD governance. [ABSTRACT FROM AUTHOR]

Standardised International Large-Scale Assessments (ILSAs) have gained prominence in global and national educational discussions. ILSAs claim to offer valuable insights for improving education systems, but their impact on educational policy varies and has become a contested arena. This article analyses how these assessments fed educational policymaking in six Latin American countries based on a review of policy documents; the article advances three theses on how ILSAs are used by policymakers: First, there is a tokenistic usage of ILSAs; second, ILSAs must be considered more as political devices bolstering national reputation rather than studies in the academic sense; third, ILSAs can serve as leverage tools that can be mobilised for broader political ends. The study shows that the promises, designs and reporting of ILSAs are not necessarily aligned, that participation in ILSAs has become a symbolic gesture, and that ILSAs' data are often cherry-picked to support pre-existing diagnoses and policy agendas. [ABSTRACT FROM AUTHOR]

We examine the ideal twenty-first century learner as discursively produced in recent future-oriented documents published by the OECD and UNESCO. Drawing inspiration from Bacchi's question 'What is the problem represented to be?', we identify a constellation of interrelated discourses that together craft an image of a post-political, resilient, empathic, bio-perfected, transhuman learner. This learner is conditioned to endure, adapt and adjust to ongoing socio-political conditions and crises, rather than to contest, resist, or alter them. We argue that this portrayal is reflective of a deepening ideological alignment between the OECD and UNESCO – organisations that have traditionally held divergent views on the purpose and value of education. We conclude by advocating for the reinvigoration of subjectivities that prioritise political agency, defined as the capacity to act upon and transform the existing social order and power structures. [ABSTRACT FROM AUTHOR]

Over the past decade, the OECD has gradually shifted its governing mechanism from promoting 'best practices' based on comparative data on pupils' cognitive skills to actively advocating for individual and collective well-being as an alternative and ideal future. This article focuses on the OECD's use of 'techno-scientific fictive scripts' as a strategy to promote happiness and well-being as solutions to anticipated crises, despite their conceptual ambiguity and token usage. It analyses how the OECD's recent 'Future of Education' projects have sought to steer its audience towards shared concerns and expectations of the future, while simultaneously asserting its technical expertise in future studies methodologies. It argues that by returning from endorsing data-driven policies to making futuristic claims using future studies methodologies, the OECD endeavours to redefine itself as both a pathfinder and a problem solver, simultaneously blending its human capital imperatives with technological inevitability in its vision of the future. [ABSTRACT FROM AUTHOR]

Promising lines of scholarship have emerged on how International Organisations (IO's) deploy anticipatory techniques aimed at colonising the future as a means of governing in the absence of sovereignty. It follows that securing hegemony over a vision of the future is important strategic work for IOs, and a source of legitimacy derived from authority beyond procedure and performance. This is called promissory legitimacy. Yet what happens when this promised future arrives and is problematic? How does an IO creatively strategise this shortfall? In this paper, we identify five strategies deployed by the OECD in its Future of Education and Skills 2030 programme aimed to re-negotiate a failed present and anticipate a new future. We also reflect on the ideational underpinnings of the OECD's new futures programme, and argue it is being mobilised to, on the one hand, get beyond the limitations of data governance, and on the other to help selectively shape a new cognitariat subjectivity engaged with immaterial labour in emerging post-industrial capitalism. [ABSTRACT FROM AUTHOR]

This study applies the PSM-DID approach to investigate whether the energy price has been impacted by the Russia-Ukraine war among OECD countries during 1999–2022. Compared with previous studies, we obtain robust and heterogeneous results by considering endogeneity from the perspective of quantitative policy assessment. It concludes the Russia-Ukraine war has significantly raised energy prices, leading to a 9% increase in energy prices in OECD countries. The heterogeneity results show that the Russia-Ukraine war impacted the energy prices of EU and NATO members but not those of non-EU and non-NATO countries. Additionally, only the energy prices in Southern and Western European countries have been significantly increased by the Russia-Ukraine war, in which Southern Europe has been the most affected, rising by 22%. These findings have great practical significance for analyzing the degree of influence of war on fluctuations in energy prices and geopolitical risks in regions. [ABSTRACT FROM AUTHOR]

The article analyses the latest international tax law developments in dispute resolution settlement protocols and the need for effective multilateral solutions to prevent international double taxation. While several treaties currently minimise the risks of international double taxation, more must be achieved to provide judicial remedies in cases where two states want to tax the same income simultaneously. The OECD has developed a dispute resolution system based on arbitration clauses to be introduced in conventions signed by the state and a brand-new MLI (multilateral instrument) that should be applicable on a broader scale. These remedies have proven unsatisfactory as the taxpayer is not entitled to play any role in these (arbitration) procedures and cannot stand personally in front of any panel. The authors argue that such a scenario is inconsistent with the rule of law and the due process clauses and should be amended. Creating a supranational court with the entitlement to adjudicate the power to tax would be the optimal solution, but this would collide with the position of several states and their distrust of the international judiciary in tax matters. [ABSTRACT FROM AUTHOR]

This paper explores the work of a particular document in issuing educational values. The document is the report Embedding Values and Attitudes in Curriculum: Shaping a Better Future, launched in 2021 and published by the Organisation for Economic Co-operation and Development (OECD). Inspired by a practice-oriented method of document analysis and the concepts of modifying work and contexting, we show how the issue of values is modified and transformed through the text. We illustrate how different data is used in the transformation with examples from the Nordic countries. Our analysis revealed five modifications that transformed the issue of values from a global societal issue embedded in international and national regulations to an issue defined by the OECD's Learning Compass and its nine competencies. The report gives prominence to the individual learner and competencies needed to navigate towards a future of well-being. Hence, the issue of values is reduced to universal competencies, and the report can manoeuvrer its argument to avoid issuing values as something controversial. Finally, we argue that the ways in which values are issued implies a curriculum design that is not compatible with the traditional curriculum format based on didaktik and Nordic ambitions. [ABSTRACT FROM AUTHOR]

The OECD is an inevitable force in contemporary education. This paper illustrates how the OECD affects recent education policy-making in Iceland with a particular focus on recent documents establishing the new Education Policy 2030 in Iceland and on OECD reports that directly relate to this policy. We illustrate the relationship between these documents both topically and chronologically and use Marilyn Strathern's (2006) reasoning about policy making by bullet-points to understand these policy products. Our conclusions are that education policy 2030 is a clear step into a more Nordic tradition of policymaking, in terms of basing policy in previous works and official reports as well as increasing involvement by stakeholders. However, they are characterized by politically admirable, albeit lofty, formulations of ambitions and focus areas, rather than measurable, actionable and implementable policies. The OECD is given a great influence not only as a referential point and a tool to legitimate particular policies, but also a post-hoc policy-implementation adviser and auditor of the policy. Even though the OECD is asked for evaluation of the visionary policy and seems to be the solution to the perceived lack of professional procedure in Icelandic governance, the time-frame seems not to have allowed a thorough use of their advice. [ABSTRACT FROM AUTHOR]

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