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This report provides a comprehensive view of practices and developments in the governance, implementation and performance of budgeting across OECD countries. It looks at recent practices such as the application of medium-term frameworks and the use of data and analytics to highlight the impacts ...

This report provides practical guidance to tax authorities on the design and implementation of a variety of solutions for digital platforms, including e-commerce marketplaces, in the effective and efficient collection of VAT/GST on the digital trade of goods, services and intangibles. In particular, it includes new measures to make digital platforms liable for the VAT/GST on sales made by online traders through these platforms, along with other measures including data sharing and enhanced co-operation between tax authorities and digital platforms. It builds on the solutions for the effective collection of VAT/GST on digital sales included in the International VAT/GST Guidelines and the 2015 BEPS Action 1 Final Report "Addressing the Tax Challenges of the Digital Economy." It is of particular relevance recognising the growing importance of the platform economy and notably the potential of digital platforms to significantly enhance the effectiveness of VAT/GST collection given their important role in generating, facilitating and/or executing online sales.

Women's unequal share of unpaid care work can prevent their full participation in the economies of developing countries; however, care needs are growing globally. How can governments and development partners meet the needs of families and communities, while ensuring that all citizens benefit from economic opportunities and fair remuneration? As part of the OECD Policy Dialogue on Women's Economic Empowerment, this report focuses on identifying what works to address unpaid care work and sheds light on how governments, donors in the private sector and civil society actors – among others – can design policies to support both those who need care and those who provide care. The report brings together existing knowledge of policy options for unpaid care work across regions, in four policy areas: infrastructure, social protection, public services and the promotion of shared responsibility within the household.

Taking the perspective of institutions and the system, Education Policy Outlook 2019: Working Together to Help Students Achieve their Potential, analyses the evolution of key education priorities and key education policies in 43 education systems. It compares more recent developments in education policy ecosystems (mainly between 2015 and 2019) with various education policies adopted between 2008 and 2014.

The space economy is expanding and becoming increasingly global, driven by the development of ever-more governmental space programmes around the world, the multiplication of commercial actors in value chains, durable digitalisation trends, and new space systems coming of age. This report describes these emerging trends using new and internationally comparable data and indicators. It highlights the growing importance of space activities for the economy, for developing country strategies (based on original official development assistance statistics), for the pursuit of knowledge and scientific discoveries, and for society in general. To get the most out of space investments and promote sustained socio-economic growth, this report provides some recommendations to countries in building up their statistical evidence on space actors and activities.

The Economic Outlook for Southeast Asia, China and India is a bi-annual publication on regional economic growth, development and regional integration in Emerging Asia. It focuses on the economic conditions of Association of Southeast Asian Nations (ASEAN) member countries: Brunei Darussalam, Cambodia, Indonesia, Lao PDR, Malaysia, Myanmar, the Philippines, Singapore, Thailand and Viet Nam. It also addresses relevant economic issues in China and India to fully reflect economic developments in the region.