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POLICY PAPERS
December 14, 2023
DFID’s growing budget, influence, capability, focus, and political support from 2003 to 2010 allowed it, in these years, to make a substantial contribution towards achieving the Millennium Development Goals. These years also saw the emergence of a cross-party political consensus that the UK should ...
POLICY PAPERS
October 24, 2023
By 2003, DFIF was one of the world’s most influential international development organizations thanks to a combination of effective political leadership, wider government backing, clear objectives supported by rigorously deployed resources, and large numbers of capable and motivated staff.
POLICY PAPERS
June 19, 2023
Looking back on the run up to the creation of DFID in 1997, those involved tend now to tell two somewhat conflicting stories: first that it was simply “in Labour’s DNA” to uplift development and give it a separate voice in government, and second that the creation of DFID was very much about the circ...
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
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 ...