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POLICY PAPERS
May 08, 2023
Countries moving towards universal health coverage are challenged about what new health benefits and interventions they will add to their national health programs. We propose a new framework organized in three layers that outlines the features or characteristics to consider when designing and buildi...
POLICY PAPERS
August 13, 2021
The purpose of a nation’s power sector is to deliver reliable electricity at the lowest cost and for the greatest benefit. At the heart of any private electricity generation project is a Power Purchase Agreement (PPA), a contract that contains key provisions such as price, payment stipulations, and ...
POLICY PAPERS
January 13, 2021
As low- and middle-income countries advance towards universal health coverage (UHC), the family planning community increasingly recognizes that inclusion within health benefits packages (HBP)—a cornerstone of UHC policy—may be essential for the sustainability of family planning financing.
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...
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...
POLICY PAPERS
March 09, 2018
As developing nations are increasingly adopting economic evaluation as a means of informing their own investment decisions, new questions emerge. The right answer to the question “which perspective?” is the one tailored to these local specifics. We conclude that there is no one-size-fits-all an...
POLICY PAPERS
February 08, 2018
This paper looks at estimates of the potential gains from taxing across borders, alongside largely domestic measures such as property tax, personal income tax, VAT, and tobacco taxes. It finds that while action on cross-border taxation could yield additional tax take in the region of one percent of ...
POLICY PAPERS
December 21, 2017
India’s reform of household subsidies for the purchase of LPG cooking gas stands out for a several reasons. The paper provides a detailed picture of the reform through its various stages, including how the process was conceptualized, coordinated, and implemented. It analyzes how such a reform ...