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TESTIMONY
December 06, 2018
“Events since the election have only reinforced that pessimism. We have heard lots of rhetoric on democracy, national reconciliation, and economic reform. We can point to a few token gestures of change. But below the surface, very little, if any, meaningful structural change has occurred.&rdqu...
Blog Post
December 03, 2018
On World AIDS Day, December 1, we honor the advocates that transformed HIV/AIDS from a death sentence to a chronic disease. These activists bequeathed a golden age of global health—a boom in money and programs that is sustained today, evidenced by the recent reauthorization of PEPFAR. But...
CGD NOTES
November 16, 2018
“The Missing Profits of Nations,” by Thomas Tørsløv, Ludvig Wier, and Gabriel Zucman is a recent high-profile study seeking to assess profit shifting by multinational corporations. Headlines such as “40 percent of multinational profits are shifted&rdquo...
POLICY PAPERS
November 13, 2018
The Multilateral Instrument (MLI) is a groundbreaking mechanism to update the network of thousands of bilateral tax treaties that make up the international tax system. This paper argues that developing countries should sign up to the MLI, but that they can afford to take a wait-and-see approach to s...
Blog Post
October 05, 2018
Aid and development transparency has come a long way in ten years. In this, the first of a two-part blog series, we look back at the origins of the aid transparency movement. We reflect on the original vision of those who conceived the idea, and the journey to date including some of the successes ac...
Blog Post
August 09, 2018
In July, United States Global AIDS Coordinator Deborah Birx made a striking commitment: under her leadership, the President’s Emergency Plan for AIDS Relief (PEPFAR) would direct at least 40 percent of its funding to host country governments or organizations by the end of 2019—rising to ...
Blog Post
July 26, 2018
“Illicit financial flows” means dirty money crossing borders. It is an umbrella term which covers diverse actors including organised crime groups, business people making bribes, political leaders engaging in grand corruption, and major tax evaders hiding undeclared wealth. What they all ...
POLICY PAPERS
July 16, 2018
Governments of mining countries are vulnerable to investors manipulating transfer prices as a means of avoiding paying taxes. This paper looks at whether special practices in the oil sector that provide materially greater protection against transfer pricing risk could be applied to hard rock mineral...