It would also examine how, and to what extent, policies are addressing this transformation, and offer guidance for countries to further capitalise on digitalisation to meet the broader societal goals of inclusive growth and better lives. In particular, the work will harness OECD’s horizontal capabilities to explore how the digital transformation is affecting policies. For example, as ICTs change both the mode and delivery of educational instruction decoupling it from a specific location, what will be the implications for school funding based on local taxes?