Development finance is at a turning point, as the macroeconomic environment has changed profoundly and the financing gap for low- and middle-income countries has widened. The events that led to this new situation are the multiple crises that the global economy is facing, such as the climate...

Corporate tax revenue and Foreign Direct Investment (FDI) are two key development finance sources according to the Addis Ababa Action Agenda for Financing for Development. These sources are important for developing countries to finance public goods and mobilize private investment for sustainable...

To achieve the Sustainable Development Goals (SDGs) by 2030, developing countries need additional funding. Funding can come from four sources: domestic public resources (or revenues), international public resources, domestic private resources or international private resources. Of these four...

Multinational profit shifting by mis-pricing of intra-firm trade is a major concern for less developed countries (LDCs). Many have enacted transfer pricing rules in order to constrain this type of tax avoidance behavior. Yet, not much is known on the rules' fiscal and economic effects. We offer...

This policy brief discusses the new geopolitical and geo-economic context and its significance for the Global South and the development policies of Western actors. The systemic confrontation between China and the USA, the Russian invasion of Ukraine, but also the seizure of power through a...

While recent preferential trade agreements (PTAs) cover an increasingly broad range of policy areas beyond their traditional competence for reducing bilateral tariffs, little is known about the implications of this new emphasis on interactions with other trade-related policy measures. We...

The present collection of short papers is an experimental, explorative and introspective German Institute of Development and Sustainability (IDOS) project on international and transnational cooperation for development and sustainability. It is the product of internal brainstorming discussions at...

Die Weltwirtschaft steuert in Richtung ökologischer Nachhaltigkeit. Aufgrund einer immer stringenteren umwelt- und klimapolitischen Regulierung setzen sich neue nachhaltige Technologien und Geschäftsmodelle durch. Diese wiederum verändern Wettbewerbsbedingungen und Standortvorteile. Kluge...

The concept and mainstream approaches of development cooperation (DC) have been criticised since the early beginning of their existence. Post-development (PD) scholars have been criticising international DC since 1990 for both its Western perspective and the lack of reflection on asymmetrical...