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Why is National Treasury so scared to tax wealth in South Africa, the most unequal country in the world?
This concept note from the Institute for Economic Justice (IEJ) critiques the South African National Treasury's reliance on austerity and its resistance to implementing wealth taxes. The document argues that the government's claims regarding high statutory tax rates are misleading due to extensive tax breaks and corporate tax avoidance, and suggests that expanding the fiscal envelope through wealth taxation and the strategic use of the Government Employees Pension Fund (GEPF) is necessary to address extreme poverty and fund a green industrial transition.
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Document type: Briefing
Les traités d’investissement comme outil de répartition des risques le chaînon manquant du programme de réforme
This policy brief by the International Institute for Sustainable Development (IISD) argues that investment treaties should be reframed as public risk-allocation tools rather than mere legal instruments. The authors contend that these treaties function as a form of unpriced public insurance that transfers political and regulatory risks from foreign investors to host states, often without the conditions, pricing, or performance requirements found in other risk-reduction instruments.
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Document type: Policy brief
Climate security and trade in times of multiple crises
This session brief summarizes the outcomes of the 'Climate security and trade in times of multiple crises' session held on 20 April 2023 during the Think2030 Dialogue Sweden, hosted by the Stockholm Environment Institute (SEI).
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Document type: Briefing
Sustainability-linked bonds
This commentary examines the role of sustainability-linked bonds (SLBs) in decarbonizing the real economy and outlines necessary conditions for their effectiveness and areas for future research.
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Document type: Research paper
2020年中国绿色债券市场报告
The 2020 China Green Bond Market Report, published by the Climate Bonds Initiative and the CCDC Research Center, analyzes the performance and policy landscape of China's green, social, and sustainable bond markets. It highlights a decline in green bond issuance in 2020 due to the pandemic, the emergence of pandemic-response bonds, and the ongoing effort to align domestic green definitions with international standards.
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Document type: Report