Ideas to action: independent research for global prosperity
Research
Innovative, independent, peer-reviewed. Explore the latest economic research and policy proposals from CGD’s global development experts.
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April 11, 2024
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April 15, 2024
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Research
WORKING PAPERS
December 13, 2017
India’s tax revenue distribution reform creates the world’s first ecological fiscal transfers (EFTs) for forest cover, and a potential model for other countries. In this paper we discuss the origin of India’s EFTs and their potential effects. In a simple preliminary analy...
WORKING PAPERS
December 13, 2017
The Sustainable Development Goals are an ambitious set of targets for global development progress by 2030 that were agreed by the United Nations in 2015. A review of the literature on meeting "zero targets" suggests very high costs compared to available resources, but also that in many cas...
WORKING PAPERS
February 28, 2017
This paper addresses four misconceptions (or ‘myths’) that have likely played a role in the limited utilization of the IMF’s two precautionary credit lines, the Flexible Credit Line (FCL) and the Precautionary and Liquidity Line (PLL). These myths are 1) too stringent qualific...
WORKING PAPERS
May 21, 2015
Whether the poor are helped or hurt by taxes and transfers is generally determined by comparing
income distributions before and after fiscal policy using stochastic dominance tests and measures
of progressivity and horizontal inequity. We formally show that these tools can fail to capture an
impo...
WORKING PAPERS
May 19, 2015
Both academic research and public policy debate around tax havens and offshore finance typically suffer from a lack of definitional consistency. Unsurprisingly then, there is little agreement about which jurisdictions ought to be considered as tax havens—or which policy measures would result i...