Policy Briefs

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Building on pillar one's amount a to reform taxation of Multinational Enterprises

Author(s) Sol Picciotto, Coordinator, BEPS Monitoring Group (BMG); Mercy Mbithi, Senior Adviser on International Corporate Taxation, Independent Commission for the Reform of International Corporate Taxation (ICRICT), (until April 2024).

The Way of the Water: Defining a Global Tax Policy for Oceanic Resources

Author(s) Francesca Amaddeo, Dr., Lecturer-researcher, University of Applied Sciences, Lugano (Switzerland); Marco Greggi, Full Professor of Tax Law, University of Ferrara (Italy).

How Can the G20 Contribute to Debt Sustainability in Low- And Middle- Income Countries?

Author(s) José Siaba Serrate Counsellor and Member, Argentinian Council on Foreign Relations (Argentina); Kathrin Berensmann Senior Researcher and Project Lead, German Institute of Development and Sustainability (Germany); Richard H. Carey, Senior Fellow, African Centre for Economic Transformation (France); Rémy A. Weber. Project Manager, Global Solutions Initiative (Germany); Alan S. Alexandroff Director, Global Summitry Project (Canada); Colin Bradford Lead Co-Chair, China-West Dialogue (USA); Marcello Estevão, Senior Advisor. World Bank (USA); C. Randall Henning Professor of Politics, Governance and Economics, American University (USA); Susan Thornton Senior Fellow and Visiting Lecturer, Yale Law School (USA); Maria Monica Wihardja Adjunct Assistant Professor, National University of Singapore (Singapore); Yu Ye Associate Research Fellow and Assistant Director of the institute for World Economy Studies. Shanghai Institutes of international Studies (SIIS) (China)

Mobilizing Innovative Sources of Finance: Lessons from the Resilience and Sustainability Trust (RST)

Author(s) Jwala Rambarran, Senior Advisor, Financial Futures Centre (FFC) (Philippines); Sara Jane Ahmed, Managing Director and Finance Advisor, Vulnerable Group of Twenty (V20) (Ghana); Fahmida Khatun Executive Director, Centre for Policy Dialogue (CPD) (Bangladesh); Rishikesh Ram Bhandary. Assistant Director of the Global Economic Governance Initiative, Boston University Global Development Policy Center (United States)

Financing Solutions for Developing Countries: Quick Wins

Author(s) Sven Grimm, Head of Research Programme and Training, German Institute of Development and Sustainability (Germany / EU); Mavis Owusu-Gyamfi, Executive Vice-President, African Center for Economic Transition (Ghana / AU); Rob Floyd, Director of Innovation and Digital Policy, African Center for Economic Transition (Ghana / AU); Neuma Grobbelaar, Director of Research, South African Institute of International Affairs (South Africa /AU); Brahima Coulibaly, Vice President and Director of Global Economy and Development, Brookings Institutions (USA); Abbi Kedir, Director of Research, African Economic Research Consortium (Kenya / AU); Karim El Aynaoui, Executive President, Policy Centre for the New South (Morocco / AU); Iliana Olivié, Director of the European Think Tanks Group (Spain / EU); Sara Pantuliano, CEO of ODI (UK/EU/US).

Sovereign Debt Workouts: The role of legislation in New York and the UK

Author(s) C. P. Chandrasekhar, Director Research, International Development Economics Associates (Global); Jayati Ghosh, Professor, University of Massachusetts Amherst (USA/India).

Public Debt and Sustainable Development in the Post-pandemic Era: A Global South View

Author(s) Ramiro Albrieu, Principal Researcher. Centro de Estudios de Estado y Sociedad (CEDES) (Argentina); Mma Amara Ekeruche, Senior Research Fellow, Center for the Study of the Economies of Africa (CSEA) (Nigeria); Paul Lakuma. Senior Research Fellow, Economic Policy Research Centre (EPRC) (Uganda); Alemayehu Geda. Professor of Macroeconomics and International Economics. Addis Ababa University (AAU) (Ethiopia); Luis Miguel Galindo, Professor of Economics, Universidad Nacional Autónoma de México (UNAM) (México); Fernando Lorenzo, Director, Centro de Investigaciones Económicas (CINVE), South American Network on Applied Economics (Red Sur) (Uruguay); Arjan de Haan. Senior Program Specialist. Climate Adaptation and Resilience. International Development Research Centre (IDRC) (Canada)

Financing Resilient Prosperity in Small Island Developing States

Author(s) Emily Wilkinson, Principal Research Fellow, ODI (United Kingdom); Courtney Lindsay, Senior Research Officer, ODI (United Kingdom); Jack Corbett, Professor, Monash University (Australia); Matthew Bishop, Senior Lecturer, Sheffield Political Economy Research Institute (United Kingdom); Gail Hurley, Affiliate, Resilient and Sustainable Islands Initiative, ODI (United Kingdom).

Debt And Climate: Empowering Debt for Climate Swaps to Finance the Green Transition in Africa

Author(s) Malancha Chakrabarty. Senior Fellow and Deputy Director (Research), Observer Research Foundation, India; Karim El Aynaoui Executive President, Policy Center for the New South, Morocco; Youssef El Jai, Economist, Policy Center for the New South, Morocco; Badr Mandri, Economist. Policy Center for the New South, Morocco; Manish K Shrivastava, Senior Fellow and Associate Director. The Energy and Resources Institute (TERI), India

Breaking the Vicious Cycle of Debt and Climate Crisis: Debt Relief for a Green and Inclusive Recovery

Author(s) Marina Zucker-Marques. Senior Academic Researcher, Boston University Global Development Policy Center (USA); Maria Fernanda Espinosa, Chief Executive Officer, GWL Voices (Spain); Joerg Hass, Head of the Globalization and Transformation Division, Henrich Boell Stiftung (Germany)

Mainstreaming Debt Swaps for Sustainable Development: Enhancing the G20 Common Framework for Debt Treatments

Author(s) Pablo de la Vega Senior Researcher, Fundar (Argentina); Sejal Patel, Senior Researcher, International Institute of Environment and Development (United Kingdom); Victoria Arias Mahiques, Senior Researcher, Fundar (Argentina); Anna Ducros, Researcher, Nature Economist. International Institute of Environment and Development (United Kingdom); Gautam Jain, Senior Research Scholar, Center on Global Energy Policy. Columbia University (United States); Juliette Landry, Research Fellow, Institute for Sustainable Development and International Relations (France); Paul Steele, Chief Economist, International Institute of Environment and Development (United Kingdom)

Policy Brief on Domestic Debt Restructuring

Author(s) C.P. Chandrasekhar, Global Director, Research and Policy, IDEAS (Global); Jayati Ghosh, Professor, University of Massachusetts, Amherst, (USA)