Governance

More from the Series

CGD NOTES
Reading the Missing Profits of Nations
Maya Forstater
November 16, 2018
“The Missing Profits of Nations,” by Thomas Tørsløv, Ludvig Wier, and Gabriel Zucman is a recent high-profile study seeking to assess profit shifting by multinational corporations. Headlines such as “40 percent of multinational profits are shifted&rdquo...
POLICY PAPERS
Should Developing Countries Sign the OECD Multilateral Instrument to Address Treaty-Related Base Erosion and Profit Shifting Measures?
Annet Wanyana Oguttu
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...
Blog Post
Beyond ID: Using Digital Identification to Transform Governance
Anit Mukherjee
and
Alan Gelb
September 20, 2018
It's Financial Inclusion Week. Read up on how digital ID can be used to promote financial inclusion and transform governance.
Blog Post
Don’t Be Fooled by Zimbabwe’s Big Election Day Charade
Todd Moss
July 25, 2018
On July 30, Zimbabweans will vote for the first time ever without Robert Mugabe on the ballot. Even before election day, there are very serious concerns about the validity of the vote. Vanguard Africa’s Jeffrey Smith and I wrote in the Mail & Guardian about eight reasons to ...
Blog Post
Pinning Down Illicit Financial Flows: Why Definitions Matter
Maya Forstater
March 26, 2018
The SDGs include a target to “significantly reduce illicit financial and arms flows, strengthen the recovery and return of stolen assets and combat all forms of organised crime”. However, there is no globally agreed upon definition for “illicit financial flows.” My new C...
POLICY PAPERS
Illicit Financial Flows, Trade Misinvoicing, and Multinational Tax Avoidance: The Same or Different?
Maya Forstater
March 26, 2018
Illicit financial flows (IFFs) connected with corruption, crime, and tax evasion are an issue of increasing concern. However, there is not yet a clear consensus on how to define illicit financial flows, and even less on how to measure them.
TESTIMONY
In the Face of China’s Ambition, US Policy Must Be Defined by a Positive Agenda in the Developing World
Scott Morris
March 08, 2018
In his appearance before the committee, Morris outlined findings from a newly-published CGD analysis exploring the debt implications of China’s Belt & Road Initiative—and offered his views on what it should mean for US global engagement.