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POLICY PAPERS
October 28, 2021
In this policy paper we review donor responses to a survey and interviews to probe the effects of the broader political and economic context in which donors operate, and identify internal constraints on humanitarian funding, planning, and making allocative decisions. We identify and highlight percei...
POLICY PAPERS
October 21, 2021
This paper argues that humanitarian system reform should extend to governance. Governing institutions—such as member state boards of multilateral organizations, and NGO boards of directors—have tremendous influence over the strategic direction of individual institutions and the sector writ large. Bu...
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
October 13, 2020
Area-based approaches treat needs holistically within a defined community or geography; provide aid that is explicitly multisector and multidisciplinary; and design and implement assistance through participatory engagement with affected communities and leaders. Integrating these elements of area-bas...
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...