Ideas to action: independent research for global prosperity
Search
Filters:
Experts
Facet Toggle
Topics
Facet Toggle
Publication Type
Facet Toggle
Time Frame
Facet Toggle
TESTIMONY
March 21, 2024
On Thursday, March 21, 2024, CGD Senior Fellow Charles Kenny appeared before the Subcommittee on National Security, the Border, and Foreign Affairs of the House Committee on Oversight and Accountability at a hearing titled “Accountable Assistance: Reviewing Controls to Prevent Mismanagement of Forei...
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 ...
TESTIMONY
May 18, 2021
On May 18, 2021, CGD Senior Fellow Scott Morris testified before the House Committee on Financial Services Subcommittee on National Security, International Development and Monetary Policy at a hearing titled “Examining Belt and Road: The Lending Practices of the People’s Republic of China and Impact...
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...
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
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 ...