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POLICY PAPERS
October 25, 2021
In an updated review of how the COVID-19 pandemic has been affecting women’s and girls’ health in low- and middle-income contexts, we examine 247 studies between January and March 2021 (peer-reviewed papers, pre-prints, and working papers that met specific search terms, and contained empirical analy...
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
July 01, 2020
Substantial evidence has emerged relating to the potential magnitude of the indirect health effects of the coronavirus pandemic.This paper provides an overview of the lessons learned from previous outbreaks and economic crises in relation to indirect health effects as well as a framework for adoptin...
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...