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  • 19-March-2024

    English

    The design of presumptive tax regimes in selected countries

    Presumptive tax regimes (also known as simplified tax regimes) intend to reduce tax compliance costs for micro and small businesses (and enforcement costs for the tax administration) while levying a lower tax burden as compared to the standard tax system. This working paper compiles detailed information on the presumptive tax regimes existing in a selection of OECD and non-OECD countries, identifies common practices adopted across the countries examined and provides multiple examples of best practices observed in these regimes. These examples can serve as guidance to policy makers and tax administrations to strengthen particular features of the presumptive tax regimes implemented in their jurisdictions. Lastly, the paper highlights the main challenges generally observed in the presumptive tax regimes under study, which might undermine the role of these regimes in incentivising business formalisation and strengthening tax compliance over time.
  • 8-November-2023

    English, PDF, 135kb

    OECD Regional Outlook 2023 - Country profiles: Costa Rica

    The OECD Regional Outlook examines recent trends, policy developments, and prospects in OECD regions, including the underlying causes of regional inequalities in performance and well-being. This document contains country-specific information.

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  • 7-November-2023

    English, PDF, 152kb

    Health at a Glance 2023: Key findings for Costa Rica

    Health at a Glance provides the latest comparable data and trends on population health and health system performance. This Country Note shows how Costa Rica compares to other OECD countries across indicators in the report.

  • 23-October-2023

    English

    OECD Regional Centre for Competition in Latin America Newsletter

    Published twice a year, this newsletter reports on the activities of the OECD Regional Centre for Competition in Latin America. It shares regional experiences and recent developments from the economies in the Latin American and Caribbean region.

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  • 6-October-2023

    English

    OECD Environmental Performance Reviews: Costa Rica 2023

    A megadiverse county, Costa Rica is known globally for its success in reversing deforestation and pursuing a growth model based on the sustainable use of its environmental resources. However, energy use and related greenhouse gas emissions increased in the last decade. Private cars are a major and growing source of emissions affecting climate and air quality. Waste disposal still relies on landfills, and much wastewater is untreated. Costa Rica’s extensive protected area network and pioneering programme of payments for ecosystem services have helped reduce biodiversity loss and extend forests’ carbon sequestration capacity. However, more should be done to tackle pressures on biodiversity from development of infrastructure and settlements, tourism, farming and fishing. The sheer scale of investment needed to achieve the Sustainable Development Goals calls for improving the efficiency of public spending, mobilising private finance, strictly enforcing regulations and providing adequate incentives. This is the first OECD Environmental Performance Review of Costa Rica. It evaluates the country’s progress towards sustainable development, with a special chapter focusing on biodiversity, and provides 52 recommendations.
  • 4-August-2023

    English

    Development Co-operation Profiles: Costa Rica

    The OECD’s Development Co-operation Profiles compile and analyse verified statistics and trends on how development assistance is allocated geographically, to sectors, multilateral and civil society organisations, cross-cutting priorities such as gender equality and women’s economic empowerment and the environment and climate, and to mobilise private finance.

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  • 1-June-2023

    English

    International Summer School for community and local development in Latin America and the Caribbean

    The School organises specialised courses on socio-economic development and creates an international platform to exchange experiences and knowledge between public officers and practitioners from Latin America and the Caribbean that deals with cooperation and local development issues. The call for applications is open until 24 March 2023.

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  • 24-May-2023

    English

    Improving the quality and efficiency of education and training in Costa Rica to better support growth and equity

    Education and training are a high priority for Costa Rica that devotes to them more than 6.5% of GDP, one of the highest spending shares among OECD countries. However, educational outcomes remain poor and firms struggle to fill their vacancies, particularly in technical and scientific positions, which may endanger Costa Rica’s capacity to keep attracting foreign direct investment. Its complex fiscal situation requires Costa Rica to improve efficiency and quality of public spending in education to better support growth and equity. There is a fundamental need to improve the quality of early and general basic education to avoid that too many Costa Ricans leave education too early and without the skills needed to find a formal job. This requires a more targeted support to students with learning gaps, improving teachers’ selection and training and expanding access to early education. Revisiting the university funding mechanism will improve its accountability and can help increase the number of graduates in scientific areas. Reforms in vocational education may increase the supply of high-quality technicians, which will reduce existing skills mismatches and help more Costa Ricans access better-paid formal jobs.
  • 17-May-2023

    English

    Taming Wildfires in the Context of Climate Change

    This report provides a global assessment and outlook on wildfire risk in the context of climate change. It discusses the drivers behind the growing incidence of extreme wildfires and the attribution effect of climate change. It outlines the environmental, social and economic impacts of wildfires by illustrating the losses and costs observed during recent extreme wildfire events. Building on this, the report presents the findings of a cross-country comparative analysis of how countries’ policies and practices have evolved in recent years in light of observed and projected changes in wildfire risk. The analysis draws on in-depth case studies conducted in Australia, Costa Rica, Greece, Portugal and the United States. The report underlines the urgent need for governments to scale up climate change adaptation efforts to limit future wildfire costs.
  • 10-May-2023

    English

    Costa Rica - Competition Law and Policy

    This page contains information on the work of the OECD and Costa Rica in the area of Competition Law and Policy.

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