Reports

This paper examines the impact of the COVID-19 crisis on women's economic empowerment in the Middle East and North Africa (MENA), in the context of elevated gender-based discrimination in social institutions – formal and informal laws, social norms, and practices. The analysis focuses on Egypt, Jordan, Morocco and Tunisia. Using 2023 data from the fifth edition of the Social Institutions and Gender Index (SIGI), the paper analyses how discriminatory laws and social norms hamper women's economic empowerment. The paper also explores how the COVID-19 pandemic has exacerbated this discrimination. Finally, it provides policy recommendations to tackle discriminatory social institutions and address the specific needs of women and girls, both in the face of public health crises and beyond, aiming to foster more inclusive and resilient societies in the MENA region.

This annual publication compiles comparable tax revenue statistics for 36 economies, including Armenia, Australia, Azerbaijan, Bangladesh, Bhutan, Cambodia, People’s Republic of China, the Cook Islands, Fiji, Georgia, Hong Kong (China), Indonesia, Japan, Kazakhstan, Kiribati, Korea, Kyrgyzstan, Lao People’s Democratic Republic, Malaysia, the Maldives, the Marshall Islands, Mongolia, Nauru, New Zealand, Pakistan, Papua New Guinea, the Philippines, Samoa, Singapore, the Solomon Islands, Sri Lanka, Thailand, Timor-Leste, Tokelau, Vanuatu and Viet Nam. Additionally, it provides information on non-tax revenues for 22 of the 36 economies. The publication applies the OECD Revenue Statistics methodology to Asian and Pacific economies, facilitating consistent comparison of tax levels and structures within the region as well as globally. This eleventh edition of the report includes a special feature on tax revenue buoyancy in Asia. The publication is jointly produced by the OECD’s Centre for Tax Policy and Administration and the OECD Development Centre, in co-operation with the Asian Development Bank, the Pacific Islands Tax Administrators Association and the Pacific Community.

Kazakhstan’s trade performance has displayed remarkable resilience to recent economic shocks, including Russia’s full-scale invasion of Ukraine and the ensuing international sanctions. However, connectivity remains one of the greatest challenges facing the country: its trade integration is limited by low density of settlement and economic activity, infrastructure bottlenecks, weaknesses in trade facilitation, and long distances to major markets; its economy still depends on a limited number of export commodities and a narrow range of trading partners. This report summarises the analytical guidance and capacity-building on export diversification in Kazakhstan provided by the OECD in 2022 and 2023. The report complements recent OECD work on trade connectivity in Central Asia, by focusing on practical aspects of export diversification identified in collaboration with the government of Kazakhstan: (i) how to develop export promotion policies for SMEs; (ii) how to design a one-stop shop for exporting SMEs; and (iii) how to improve cross-border co-operation in Kazakhstan’s Caspian Sea ports.

Les Profils de coopération au développement de l’OCDE synthétisent les statistiques officielles de l’aide publique au développement (APD) et d’autres financements du développement par bailleur. Ils analysent les tendances par géographie et par secteur, les allocations aux organisations multilatérales et à la société civile, aux priorités transversales comme le genre, l’autonomisation des femmes, l’environnement et le climat, ainsi que la mobilisation des financements privés. Les Profils couvrent les flux émis par les principaux bailleurs internationaux publics et privés, dont les pays membres de l’OCDE et de son comité d’aide au développement (CAD), de nombreux pays non-membres et de fondations privées. Ils donnent également un aperçu des priorités stratégiques, des dispositifs institutionnels et des systèmes d’évaluation de chaque bailleur.

Informality is not a new phenomenon but today, in face of the multiplication of domestic and global shocks, the vulnerabilities associated with informal work and businesses are an undisputable hurdle to economic resilience and more inclusive and equal societies. Yet, certain policy measures implemented with the intention of addressing the consequences of crises on vulnerable groups in the society – groups that include informal workers and businesses – can unintentionally induce more informality, in a vicious cycle that makes formalisation and resilience even more difficult to reach. The report Informality and Structural Transformation in the Middle East and North Africa outlines a framework for assessing the impact of economic and social policies on informality. The framework was developed jointly by the ILO, OECD and UNDP, and is thought as a hands-on instrument, allowing policy makers to foresee early on in the policymaking cycles the effects diverse economic and social policies could have on the informal economy. This tool adds to the vast literature on informality. Understanding the expected impact of different policies on informality can help governments to identify measures that support their key objectives, e.g. helping firms in financial distress or expanding social protection, without altering motivations and incentives to formalisation.

Lao People’s Democratic Republic (Lao PDR) has made significant headway on its development path over the past three decades. The country’s sustained economic growth has been led by booming commodity exports and substantial inflows of external financing. Many Laotians have seen significant improvements in their well-being. Poverty has declined as household income has increased, and many important development goals in education and health have been achieved. In the face of macroeconomic challenges, a shift from commodity-driven growth to a more inclusive prosperity paradigm that emphasises the creation of broad-based opportunities, human capital development and green sustainability can unlock Lao PDR’s future development. This report presents priorities for overcoming the country’s current fiscal constraints and finding ways to fund this shift. Recommendations address strengthening Lao PDR’s sustainable finance and debt management, revenue generation and tax reform, investment promotion, and data capacity in order to tap into green finance mechanisms.

Le rapport décrit les tendances agrégées du financement climatique annuel fourni et mobilisé par les pays développés pour l'action climatique dans les pays en développement au cours de la période 2013-2022. Il présente ces tendances par sources de financement, thèmes climatiques, secteurs, groupes de revenus et types d'instruments financiers. En outre, le rapport explore les tendances du financement de l'adaptation dans le contexte de l'appel du Pacte de Glasgow pour que les pays développés doublent le financement de l'adaptation d'ici 2025, et souligne l'importance croissante des fournisseurs multilatéraux dans le paysage du financement climatique.

Ces Principes pour un soutien pertinent et efficace aux médias et à l’espace de l’information dans le cadre de la coopération pour le développement ont été élaborés par le Réseau sur la Gouvernance du Comité d'Aide au Développement. Les Principes visent à répondre à la nécessité de garantir que la réponse internationale à la crise du secteur des médias s'adapte mieux à un environnement de l'information en rapide évolution. Les Principes ont été élaborés à partir d'un processus de consultation inclusif et fortement impulsés par les membres et les organisations partenaires.

This report looks back at 15 years of tax and development work at the OECD charting the evolution of the OECD’s engagement with, and inclusion of, developing countries in its tax work from 2009 to 2024. Beginning with the restructuring of the Global Forum on Transparency and Exchange of Information for Tax Purposes in 2009, through the BEPS Actions, the establishment of the Inclusive Framework on BEPS and negotiations on the Two Pillar Solution to Address the Tax Challenges of the Digitalising Economy, it shows how OECD initiatives have combined the momentum for multilateral tax co-operation with the increased focus on taxation in international development, to develop a range of tools, instruments and forums with wide participation from developing counties. Accompanying the move to multilateralism in tax matters, the OECD has also sought to increase the availability of data on taxation, for example through the Global Revenue Statistics Database, and support more integrated tax and development policy thinking, for example on the taxation of development assistance. Concurrently there has been a continuous growth in the OECD capacity building activities, now reaching over 30,000 officials in over 100 countries annually. Notable among these initiatives is the groundbreaking joint OECD/UNDP Tax Inspectors Without Borders initiative. The report features several case studies highlighting the impacts across various countries, as well as the wide range of partnerships forged by the OECD to harness taxation’s potential in advancing sustainable development.

Le Comité d’aide au développement (CAD) de l’OCDE mène tous les cinq à six ans un examen par les pairs qui passe en revue les efforts de coopération pour le développement de chacun de ses membres. Ces examens visent à améliorer la qualité et l’efficacité de leur coopération pour le développement, en mettant en évidence les bonnes pratiques et en recommandant des améliorations. Quatorze ans après son adhésion au CAD en 2010, la Corée accroît rapidement son aide publique au développement (APD) et assume davantage de responsabilités à l’échelle mondiale. Comme en témoigne la révision de la loi-cadre opérée en 2020, la Corée adopte une approche plus cohérente à l’échelle de l’ensemble de l’administration afin de mettre en œuvre un budget plus conséquent. La cohérence entre les politiques nationales et internationales, étayée par la législation, peut encore être améliorée. Cet examen par les pairs formule un ensemble de recommandations destinées à aider la Corée à renforcer les partenariats stratégiques et le dialogue avec ses partenaires, et à utiliser l’examen de ses capacités institutionnelles à l’échelle de l’ensemble de l’administration et des évaluations pour déterminer à quels organismes d’exécution affecter en priorité les hausses d’APD. Il est recommandé à la Corée d’accroître le nombre de professionnels qualifiés chargés du développement dans l’ensemble de l’administration, de déléguer davantage de responsabilités aux bureaux pays et de faire preuve d’une plus grande appétence pour le risque afin d’étendre ses opérations avec le secteur privé.