This report provides a comprehensive overview of tax reform trends, offering cross-country comparisons and tracking policy developments over time. This edition describes tax reforms implemented in 2024 across 86 jurisdictions, including all OECD countries. It finds that governments increasingly implemented reforms to raise revenues for specific spending needs – most notably linked to population ageing.

This report provides comparable national statistics measuring the state of education worldwide. It shows that, despite overall growth in tertiary attainment, family background continues to strongly influence who pursues higher education. It finds that teacher shortages need to be tackled to strengthen education systems. A country note on Australia accompanies the report.

This paper explores openness in artificial intelligence (AI), including relevant terminology and how different degrees of openness can exist. There is ongoing debate about the risks, benefits and trade-offs of making AI models publicly available. This paper seeks to support policy discussions on how to balance the openness of generative AI foundation models with responsible...

This report reviews Australia's' Digital and ICT Investment Oversight Framework (IOF) progress three years post-launch, benchmarking it against OECD best practice. It identifies strengths, challenges and opportunities to ensure the IOF remains fit for purpose and continues to advance Australia’s digital government ambitions. Based on the assessment, the report provides policy recommendations for the Australian...

This outlook looks at the latest labour market developments and prospects in OECD member countries. It also discusses the challenges population ageing poses more generally. The consequences of an ageing workforce for productivity growth are analysed. Without swift changes in policies and behaviours, GDP per capita growth will slow down significantly in most OECD countries.