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Publications


  • 29-March-2024

    English

    The art of living well - Cultural participation and well-being

    This paper first presents a meta-analysis of the causal impact of cultural participation on well-being. The meta-analysis classifies the literature according to the strength of the evidence available and various types of cultural activities. Secondly, this paper uses data from time use surveys from Canada, France, Italy, the United Kingdom, and the United States to study individuals’ emotional responses to a series of daily activities. This is then used as a basis for an empirical assessment of the drivers of time allocation across different activities, showing that expectations of future well-being are one of the reasons why individuals decide to engage in cultural activities. Furthermore, the model helps explain why cultural participation, in spite of being one of the most enjoyable human activities, is also the least undertaken. We show that heterogeneity of preferences results in a strong selection effect in available statistics.
  • 28-March-2024

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Romania 2024 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Romania, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
  • 28-March-2024

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Georgia 2024 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Georgia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
  • 28-March-2024

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Kenya 2024 (Second Round, Combined Review) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Kenya, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
  • 28-March-2024

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Bulgaria 2024 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Bulgaria, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
  • 28-mars-2024

    Français

    Forum mondial sur la transparence et l’échange de renseignements à des fins fiscales : Cameroun 2024 (Deuxième cycle) - Rapport d'examen par les pairs sur l'échange de renseignements sur demande

    Ce rapport d'évaluation par les pairs analyse la mise en œuvre de la norme de transparence et d'échange de renseignements sur demande au Cameroun, dans le cadre du deuxième cycle d'examens menés par le Forum mondial sur la transparence et l'échange de renseignements à des fins fiscales depuis 2016.
  • 28-March-2024

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Armenia 2024 (Second Round, Phase 1) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the implementation of the standard of transparency and exchange of information on request in Armenia, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016. Due to Armenia's limited practical experience of exchange of information on request, and in accordance with the methodology for peer reviews and non-member reviews, the report only assesses the jurisdiction's legal and regulatory framework. The assessment of the practical implementation of this framework will be subject to a future Phase 2 review.
  • 28-March-2024

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Malta 2024 (Second Round, Supplementary Report) - Peer Review Report on the Exchange of Information on Request

    This supplementary peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Malta, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
  • 28-March-2024

    English

    Global Forum on Transparency and Exchange of Information for Tax Purposes: Egypt 2024 (Second Round) - Peer Review Report on the Exchange of Information on Request

    This peer review report analyses the practical implementation of the standard of transparency and exchange of information on request in Egypt, as part of the second round of reviews conducted by the Global Forum on Transparency and Exchange of Information for Tax Purposes since 2016.
  • 28-March-2024

    English

    Safer Micromobility

    In 2020, the ITF published Safe Micromobility, a report assessing the safety of micromobility and new mobility services. In the four years since publication, much has changed in terms of the evidence base regarding the safety of micromobility. This report summarises an analysis of the current evidence base of the most recent micromobility safety trends and risks. It provides safety recommendations for both authorities and micromobility operators in line with the Safe System approach.
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