Global tax governance has long struggled with ineffectiveness, as reflected in rising corporate tax avoidance that costs governments hundreds of billions of dollars annually. In response, the Organisation for Economic Cooperation and Development (OECD)/G20 advanced the most ambitious initiative...

This paper examines Tunisia's engagement with global gender governance through alignment with G20 agendas, despite its status as a non-member from the global South. Focusing on the 2022-2025 G20 presidencies (Indonesia, India, Brazil, South Africa), the study analyzes how Tunisia's gender...

This paper traces the trajectory of the billionaire's tax proposal through four recent G20 presidencies: Indonesia (2022), India (2023), Brazil (2024), and South Africa (2025). It explores how the emergence of a coordinated minimum tax on extreme private wealth illustrates both the possibilities...

Europe does not suffer from a lack of tax instruments - it suffers from too many. Over the past decade, new layers of corporate, digital, and global tax rules have been added to an already complex system, often delivering limited revenues while increasing legal uncertainty, compliance costs, and...

The international tax system faces a longstanding legitimacy crisis rooted in structural inequities. Multinational enterprises and high-net-worth individuals exploit loopholes and tax havens, costing governments over USD 650 billion annually and disproportionately constraining developing...