Impact of taxes on the 2030 Agenda for Sustainable Development:Evidence from Organization for Economic Cooperation and Development(OECD)countries

Multiple ecological and socioeconomic problems have occurred worldwide,raising the awareness of sustainability.This study aims to examine the impact of taxes on Sustainable Development Goals(SDGs)in the context of Organization for Economic Co-operation and Development(OECD)countries.This research used effective average tax(EAT),tax on personal income(TPI),tax on corporate profits(TCP),and tax on goods and services(TGS)as the variables of taxes,and employed secondary data from 38 OECD countries covering 2000–2021.The study also used Breusch-Pagan Lagrange Multiplier(LM),Pesaran Scaled LM,Bias-Corrected Scaled LM,and Pesaran Cross-sectional dependence(CSD)tests to analyze the existence of crosssectional dependency.Then,we established the stationarity of variables through second-generation panel unit root tests(Cross-sectional Augmented Dickey-Fuller(CADF)and Cross-sectional Im,Pesaran,and Shin(CIPS)),and confirmed the long-run cointegration of the variables by using secondgeneration panel cointegration test(Westerlund cointegration test).The results showed that EAT,TPI,TCP,and TGS are positively associated with SDGs.However,the change in TPI has a smaller effect on SDGs than the change in EAT or TCP or TGS.The result of panel causality indicated that EAT,TPI,and TGS have a unidirectional causal relationship with SDGs.The study also found that TCP has a bi-directional causal relationship with SDGs.Moreover,the finding indicated that the OECD countries need to focus on tax policies to achieve the 2030 Agenda for Sustainable Development.This study is based on the theory of optimal taxation(TOT),which suggests that tax systems should be designed to maximize social welfare.Finally,we suggests the importance of taking a comprehensive approach for the managers and policy-makers when analyzing the impact of taxes on SDGs.

Analyzing economic feasibility for investing in nursing care: Evidence from panel data analysis in 35 OECD countries

Objective:To analyze economic feasibility for investing in nursing care.Method:The number of practicing nurses'density per 1000 population as a proxy for nursing staff and Gross Domestic Product(GDP)per capita(current US$)were collected in 35 member countries of Organization for Economic Co-operation and Development(OECD)over 2000-2016 period.The statistical technique of panel data analysis including unit root test,cointegration analysis,Granger causality test,dynamic long-run model analysis and error correction model were applied to measure economic impact of nursing-related services.Results:There was a committed bilateral relationship between nurse-staffing level and GDP with longrun magnitudes of 1.39 and 0A1 for GDP-lead-nurse and nurse-lead-GDP directions in OECD countries,respectively.Moreover,the highest long-run magnitudes of the effect nursing staff has on increasing GDP per capita were calculated in Finland(2.07),Sweden(1.92),Estonia(1.68),Poland(1.52),Czech Republic(1.48),Norway(1.47)and Canada(1.24).Conclusion:Our findings verify that although the dependency of nursing characteristics to GDP per capita is higher than the reliance of GDP to number of nurses'density per 1000 population,investing in nursing care is economically feasible in OECD countries i.e.nursing is not only a financial burden(or cost)on health care systems,but also an economic stimulus in OECD countries.Hence,we alert governments and policy makers about the risk of underestimating the economic impacts of nurses on economic systems of OECD countries.

Is there regional convergence between Morocco and its OECD partner countries in terms of well-being?

Morocco wants its 12 regions to play the role as the main lever of its public policies to initiate harmonized spatial multidimensional development. In the context of this goal and Morocco’s openness over the past two decades to bilateral and multilateral cooperation in an effort toward regional integration, this article studies the convergence of 389 regions in 36 countries(Morocco and 35 of its partner member countries in the Organization for Economic Co-operation and Development(OECD)) between 2000 and 2019 in terms of well-being. To this end, we considered the territorial dimension of β-convergence models for well-being and its four domains(economic, social, environmental, and governance). Then, we adapted the absolute β-convergence model by taking into account the existence of spatial heterogeneity according to five specifications of spatial models. Thus, apart from environmental domain, we found that β-convergence of regions is significant for well-being and three of its domains(economic, social, and governance). These convergences are made by a spatially autocorrelated error model(SEM). However, the speed and period of convergence are relatively low for social domain, partly explaining the very exacerbated tensions at the territorial level. The fastest convergence was achieved in governance domain, followed by economic domain. This suggests that emerging countries must pay particular attention to national public action in favor of social cohesion at the territorial level. The lack of convergence in environmental domain calls for common actions for all countries at the supranational level to protect the commons at the territorial level.

OECD十年发展援助情况演变

作为推动发展重要手段的国际发展援助至今已有60余年历史,其形式和内容不断变化,呈现出不同的阶段和特点。作为构成今天国际援助体系主体框架的重要国际发展援助组织之一,经济合作与发展组织(OECD)在近年的成就与发展,都与过去有很大的不同,具有重要的研究意义。通过分析OECD过去十年发展援助情况的演变,尤其是发展援助委员会(DAC)各成员国的具体发展援助情况,包括援助目标理念、援助者和受援对象、援助方式、援助内容、援助的规模和资金来源等方面的演变,了解过去十年间国际发展援助的历史过程、基本情况以及发展趋势。

OECD国家的生态税及对我国的启示

面对日益严重的资源破坏和环境污染,一些发达国家逐步认识到经济发展应遵循生态经济观念,经济增长应考虑环境成本,征收生态税。作者详细介绍了经济合作和发展组织(OECD)国家的生态税制、生态税收类型和改革经验,总结出6点我国可借鉴的经验及应采取的措施。主要有:可适当提高环境保护税占税收总额的比重;在环境保护方面实行税收激励;扩大环境保护税的征收面,适当提高税负;实行差别税率和专款专用制度;给纳税人以各种税收返还等。

经济合作和发展组织(OECD)成员国新教师入职指导刍议

介绍经济合作和发展组织(OECD)成员国新教师入职指导的动因、现状、影响和面临的问题,让大家对这些国家的新教师入职指导有一个比较宏观的了解,并与我国的新教师培训工作加以比较,取长补短,以期对我国的新教师入职指导的改革和发展有裨益。

Nurse staffing and life expectancy at birth and at 65 years old:Evidence from 35 OECD countries

Objective: To measure the possible magnitude of the role nurse staffing has on increasing life expectancy at birth and at 65 years old.Methods: The statistical technique of panel data analysis was applied to investigate the relationship from the number of practicing nurses' density per 1000 population to life expectancy at birth and at 65 years old.Five control variables were used as the proxies for the levels of medical staffing,health care financial and physical resources,and medical technology.The observations of 35 member countries of Organization for Economic Co-operation and Development (OECD) were collected from OECD Health Statistics over 2000-2016 period.Results: There were meaningful relationships from nurse staffing to life expectancy at birth and at 65 years with the long-run elasticities of 0.02 and 0.08,respectively.Overall,the role of nursing characteristics in increasing life expectancy indicators varied among different health care systems of OECD countries and in average were determined at the highest level in Japan (0.25),followed by Iceland (0.24),Belgium (0.21),Czech Republic (0.21),Slovenia (0.20) and Sweden (0.18).Conclusion: A higher proportion of nursing staff is associated with higher life expectancy in OECD countries and the dependency of life expectancy to nursing staff would increase by aging.Hence,the findings of this study warn health policy makers about ignoring the effects nursing shortages create e.g.increasing the risk of actual age-specific mortality,especially in care of elderly people.

A review of science–policy interface for water governance in the Caspian Sea

Science and policy have been interlinked for decades and perform essential nexus conditions in the governing aspects of environmental scenarios.This review paper examines the present challenges in the science–policy interface in terms of water governance in the Caspian Sea and identifies effective conditions that may be used in the current context to enhance the mechanism.The evaluation of the science–policy link in the water policy of the Caspian Sea reveals a gap between knowledge producer and governance system,impeding the translation of scientific information into action.Complicated and context-dependent solutions make it challenging to establish effective science–policy processes in the Caspian Sea water governance settings.Establishing a common governing authority,implementing water and resource management regulations,and protecting the natural environment through legal frameworks are crucial steps to address these concerns and ensure sustainable development.Collaboration among coastal states is essential in environmental,economic,and social aspects of regional development.However,the lack of a comprehensive approach,coherent activities,and effective utilization of national and regional power has hindered efforts to halt the environmental degradation of the Caspian Sea.Local governments need to recognize their responsibility to protect and utilize the Caspian Sea for present and future generations,considering both environmental and human security.The interlinkage of the Caspian Sea water governance with the Organization for Economic Co-operation and Development(OECD)water governance principles offers a framework for policymakers to assess gaps and make necessary amendments to existing mechanisms.Effective science–policy interaction,engagement of diverse stakeholders,institutionalizing agreements,and addressing collective action issues are critical for successful water governance.

学生基础能力国际研究项目(PISA)的教育启示

PISA评价作为大规模的学生基础能力国际比较研究,是目前世界上最有影响力的国际学生评价项目之一。PISA应用了一系列目前世界上先进的教育测量理论和成熟的操作模式来评价15岁在校生进入未来社会所必需的知识、技能的获得情况,其评价结果具有高度的可比性、可信性和有效性,受到了各国政府的重视,被视为检验各国教育体制和未来人才竞争的重要指标。PISA项目为教育改革与发展提供了有益的启示,被誉为"教育界的世界杯",是国际比较教育研究的重要成果。

Role of nurses in improving patient safety: Evidence from surgical complications in 21 countries

Objectives: To analyze the role of nurse staffing in improving patient safety due to reducing surgical complications in member countries of Organization for Economic Co-operation and Development (OECD).Methods: The number of practicing nurses' density per 1000 population and five surgical complications indicators including foreign body left in during procedure (FBL),postoperative pulmonary embolism (PPE) and deep vein thrombosis (DVT) after hip and knee replacement,postoperative sepsis after abdominal surgery (PSA) and postoperative wound dehiscence (PWD) were collected in crude rates per 100,000 hospital discharges for age group of 15 years old and over within 30 days after surgery based on surgical admission-related and all admission-related methods.The observations of 21 OECD countries were collected from OECD Health Statistics during 2010-2015 period.The statistical technique of panel data analysis including unit root test,co-integration test and dynamic long-run analysis were used to estimate the possible relationship between our panel series.Results: There were significant relationships from nurse-staffing level to reducing FBL,PPE,DVT,PSA and PWD with long-run magnitudes of-2.91,-1.30,-1.69,-2.81 and-1.12 based on surgical admission method as well as-6.12,-14.57,-7.29,-1.41 and-0.88 based on all admission method,respectively.Conclusions: A higher proportion of nurses is associated with higher patient safety resulting from lower surgical complications and adverse clinical outcomes in OECD countries.Hence,we alert policy makers about the risk of underestimating the impact of nurses on improving patient safety as well as the quality of health care services in OECD countries.

Taxing Digital Economy:A Critical View around the GloBE(Pillar Two)

The Organisation for Economic Co-operation and Development(OECD)proposal for taxation of digital economy constitutes one of the most ambitious projects in the field of taxation and may lead to the most significant reform to international tax rules in the 20th century.Based on a two-pillar approach,Pillar Two of the proposal suggests the adoption of Global Anti-Base Erosion(GloBE)provisions that are aimed at introducing a worldwide minimum tax.In this article,a critical analysis is based that the GloBE proposal suggests that it represents a shift in the OECD policy.As compared to base erosion and profit shifting(BEPS),it jeopardizes the tax sovereignty of jurisdictions and it raises fundamental challenges of implementation,both in terms of amendments to domestic law and conflicts with tax treaties.

有机物生物降解性评价方法综述

评价有机物生物降解性的方法和文献很多,但缺乏系统性介绍评价方法及指导方法选择的综述性文献.本文围绕有机物的生物降解性评价,简要介绍了评价有机物生物降解性的指示性参数及厌、好氧有机物生物降解性评价方法,着重介绍了评价方法选择的标准和原则,并详细分析了不同试验方法使用过程中产生有机物生物降解率差异的原因.最后,以世界经济合作与发展组织(OECD)制定的标准为例,全面介绍了该评价方法的选择使用过程并整合这一评价体系绘制了方法选择路线图,指出了各项试验方法的优越性.