Policy Briefs

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From Crisis to Reform: How the G20 Can Support the Reform of the International Financial Architecture to Unlock Private Capital for Low-Income, Resource-Rich Economies in Africa

Author(s) Mma Amara Ekeruche, Senior Research Fellow, Centre for the Study of the Economies of Africa (CSEA), (Nigeria); Christopher Heitzig, Postgraduate researcher, Institute of Development Studies (IDS), (United Kingdom); Lemma W. Senbet, Dean's Chaired Professor of Finance, Smith School of Business, University of Maryland: Member, Distinguished Advisory Group, Brookings Africa Growth Initiative (AGI), (United States).

The economic, social and environmental potential of SDRs

Author(s) Sara Murawski, Researcher, Sustainable Finance Lab (The Netherlands); Adrian Chikowore, Independent Consultant (Zimbabwe); Tirivangani Mutazu, Independent Consultant (Zimbabwe); Rens van Tilburg, Director, Sustainable Finance Lab (the Netherlands).

Financing Climate and Health Solutions

Author(s) Estelle Willie, Director, Health Policy and Communications, The Rockefeller Foundation (U.S.); Greg Kuzmak, Director, Health, The Rockefeller Foundation (U.S.); John Fairhurst, Head, Private Sector Engagement, The Global Fund to Fight AIDS, Tuberculosis and Malaria (Switzerland); Maria Sol Pintos Castro, Senior Manager, Private Sector Engagement, The Global Fund to Fight AIDS, Tuberculosis and Malaria (Switzerland); Patrick Gitonga, Health and Climate Senior Specialist, Green Climate Fund (Republic of Korea); Darren Karjama, Partnerships and Outreach Senior Specialist, Green Climate Fund (Republic of Korea); Antonios Kolimenakis, Technical Officer, Department of Climate Change and Health, World Health Organization (Switzerland); Arthur Wyns, Advisor, COP28 Presidency: Research Fellow, University of Melbourne (Australia); Naomi Beyler, Climate-Health Advisor, Independent Contractor (U.S.).

A Fairer Global Tax Architecture

Author(s) Martin Hearson, Research Director, ICTD, United Kingdom; Frederik Heitmüller, Associate Postdoctoral Fellow, ICTD, United Kingdom; Mbakiso Magwape, Postdoctoral Fellow, ICTD, United Kingdom; Suranjali Tandon, Associate Professor, NIPFP, India.

How the G20 can support rights-aligned tax reforms which enable human rights, racial justice and gender justice

Author(s) Luke Holland, Network and Partner Relations Manager, Tax Justice Network (United Kingdom); Liz Nelson, Director of Advocacy & Research, Tax Justice Network (United Kingdom); Dr. Maria Ron Balsera, Interim Executive Director, Center for Economic and Social Rights (USA); Ohene Yaw Ampofo-Anti, Program Associate, Center for Economic and Social Rights (USA).

Improving Tax Expenditure Reporting to Enhance Tax Expenditure Policy Making

Author(s) Agustin Redonda, Senior Fellow, Council on Economic Policies (CEP), (Switzerland), corresponding author Paolo de Renzio, Senior Lecturer, Brazilian School of Public and Business Administration of Fundação Getulio Vargas (FGV/EBAPE), (Brazil); Santiago Diaz de Sarralde, Director of Tax Studies and Research, Inter-American Center of Tax Administration (CIAT), (Panama); Amina Ebrahim, Research Fellow, United Nations University World Institute for Development Economics Research (UNU-WIDER), (Finland); Hazel Granger, Senior Research Fellow, ODI (United Kingdom); Christian von Haldenwang, Senior Researcher, German Institute of Development and Sustainability (IDOS), (Germany); Kyle McNabb, Research Associate, ODI (Uganda); Everlyn Muendo, Policy Officer, Tax Justice Network Africa (TJNA), (Kenya); Chenai Mukumba, Executive Director, Tax Justice Network Africa (TJNA), (Kenya).

Getting an Equal Piece of The Pie: Taxing the Digital Economy in South Asia and Latin America

Author(s) Hakshala David, Economist - Innovative Financing Associate, United Nations Development Programme (Sri Lanka); Dinesh Thapa, Strategic Partnerships Coordinator, Global Development Network (France).

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).