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Spain's strategic investment in wind and solar power has significantly reduced the influence of gas on electricity prices, keeping power costs among the lowest in the EU during the 2026 energy crisis. While high gas prices caused spikes in other European markets like Italy, Spanish consumers benefited from a decoupling effect that saved a typical household approximately €10 per month. The report also highlights policy responses following the April 2025 Iberian blackout, including reforms to battery storage and grid management, and temporary tax cuts to encourage electrification and reduce fossil fuel import dependency.

The policy brief examines the role of Digital Public Infrastructure (DPI)—comprising digital identity, payments, and data-sharing systems—in addressing the shadow economy in Africa, which is estimated by the IMF to represent roughly 35% of GDP (approximately $1–1.2 trillion). It distinguishes between the general informal economy and the 'shadow economy,' focusing on high-value transactions deliberately structured to evade taxes. The document highlights that cash transactions enable this opacity, while digitalisation can increase visibility and audit trails. Drawing on lessons from South Korea's Tax Incentive for Electronically Traceable Payments (TIETP) and India's 'India Stack' and demonetisation, the brief suggests that incentivising consumers to use digital payments is more effective than solely targeting sellers. It notes that while Uganda has used DPI to register over 350,000 informal participants, revenue gains were limited by weak enforcement and data-sharing obstacles. The brief recommends that South Africa, during its 2025 G20 presidency, advocate for an 'Africa Stack' of open APIs and modular technology to spur private sector innovation and improve tax administration across the continent.

The document argues that digital public infrastructure (DPI)—comprising digital identity, payments, and data-sharing systems—can increase the visibility of economic activities in Africa's shadow economy, which accounts for roughly 35% of GDP. It contrasts the approach of some African nations, which tax digital financial services (DFS) transactions directly, with the strategies of South Korea and India, which used digital systems to create audit trails and improve broader tax compliance. The brief recommends that African governments adopt a multi-layered DPI ecosystem, prioritize strategic compliance targeting of high-value non-compliant actors, and leverage South Africa's 2025 G20 presidency to foster an 'Africa stack' for scalable deployment.

The executive summary describes the private equity (PE) business model as one of 'legalized looting,' where firms use aggressive cost-cutting, excessive fees, and debt-funded dividends to extract short-term value from acquired companies. It highlights that these practices increase bankruptcy risks and are subsidized by a tax code that provides loopholes, such as carried interest, which benefit wealthy executives while burdening workers and the environment.

The document defines ring-fencing as a limitation on the consolidation of income and deductions across different projects or activities for tax purposes. It argues that while ring-fencing can discourage investment in marginal ore bodies and increase compliance costs, it is essential for capturing economic rents, preventing permanent revenue loss from unsuccessful exploration, and mitigating BEPS practices. The guide recommends ring-fencing by mining licence area and suggests that profit-based taxes like Resource Rent Tax (RRT) and Additional Profit Tax (APT) must be ring-fenced to be effective. It also provides technical recommendations on apportioning indirect and general expenditures, suggesting that capital expenditure (CapEx) is a more effective allocation key than production volumes to avoid tax deferral.

The Institute for Economic Justice argues against the National Treasury's proposal for a binding fiscal rule in South Africa, claiming it misdiagnoses the debt problem by focusing on the quantum of debt rather than the cost of borrowing. Drawing on case studies from Brazil and Indonesia, the paper asserts that fiscal rules often lead to 'creative accounting', inappropriate budget cuts to social services, and reduced flexibility during crises, without necessarily lowering borrowing costs. The authors suggest that sustainable public finances can only be achieved through economic expansion, progressive revenue mobilization, and direct interventions to lower interest rates.

The document advocates for a progressive tax agenda to address extreme poverty and wealth concentration, particularly in Sub-Saharan Africa. It proposes several instruments: Financial Transaction Taxes (FTTs) to curb speculation and raise billions annually; net wealth taxes to target the super-rich; property taxes to leverage immobile assets; and Resource Rent Taxes (RTT) for the extractives sector. Using South Africa as a case study, the brief demonstrates that a combination of these taxes could generate substantial revenue to fund social protection, healthcare, and a Universal Basic Income Guarantee, potentially increasing GDP growth.

The report explores the 'Use of Research Evidence' (URE) by policymakers in Africa, focusing on the intersection of CSO research and tax policy. Through case studies in Tunisia, Nigeria, Zambia, and Uganda, it finds that while the technical quality of CSO research is generally high, its influence is primarily determined by non-technical factors such as the timing of engagement, the perceived non-partisan reputation of the CSO, and existing relationships with policymakers. The document provides strategic lessons for CSOs to increase their policy impact and recommendations for funders to better support internal capacity and flexible funding timelines.

The document examines how climate change increases post-harvest losses in Kenya and Uganda through heightened pest and disease pressure, and proposes hermetic storage technologies (HSTs) as a solution to improve food security and farmer livelihoods.

The testimony argues that US fossil fuel subsidies primarily increase excess profits rather than creating jobs, undermine global climate goals, and contribute to public health crises and environmental inequalities.

The document examines how Covid-19 restrictions in Kenya disproportionately affected the informal sector, which comprises 83.6% of the employed population. It argues that a compromised fiscal social contract—characterized by poor healthcare delivery, corruption, and limited transparency—discourages tax compliance among informal workers. While the government implemented some tax reliefs, the authors contend that true fiscal legitimacy requires systemic reforms in accountability, access to fiscal information, and sustainable debt management to ensure an inclusive system.

Nigeria's response to Covid-19 was characterized by low reported death rates, potentially due to limited testing capacity, and a reliance on lockdowns that exacerbated poverty for low-income earners. The pandemic exposed critical weaknesses in the national health system, which had received funding below the 15% Abuja Declaration target, and highlighted the economic risk of the country's heavy dependence on oil revenue. To mitigate economic contraction, the government adjusted its oil benchmark price, secured a $3.4 billion IMF loan, and implemented various tax reliefs and intervention funds for small businesses and the healthcare sector.

The document advises resource-rich developing countries on the use of tax policy to support the mining sector during the COVID-19 pandemic, noting that tax relief may be a more viable option than direct payments for countries with limited fiscal space.

The document assesses South Africa's adherence to the ICESCR during the COVID-19 pandemic, highlighting failures in revenue generation and expenditure allocation. It argues that austerity measures have undermined healthcare, education, and social security, and proposes specific fiscal reforms—such as wealth taxes and a universal basic income grant—to ensure the progressive realisation of human rights.

The Institute for Economic Justice (IEJ) identifies four critical failures in South Africa's tax management: significant revenue shortfalls (approximately R50bn in 2018), the undermining of the South African Revenue Service (SARS) by corruption and state capture, a tax mix that under-taxes wealth and corporate income, and high levels of illicit financial flows. The brief proposes increasing Personal Income Tax (PIT) and Corporate Income Tax (CIT) rates, introducing a permanent net wealth tax (0.5%-2.5%), and expanding VAT zero-rating for 23 categories of essential goods to support low-income households. To recover lost revenue, the IEJ recommends revitalizing SARS through a Presidential Commission, reintroducing a special priority crime unit, and increasing transparency of corporate and offshore structures. These measures are intended to fund a fiscal stimulus, public employment guarantees, and social services to enhance job creation.

The document argues that while small and medium businesses are critical for formal employment in South Africa, the sector has remained stagnant or declined over the last decade. It critiques the National Development Plan's job creation targets as unrealistic and highlights a significant imbalance in government support, which heavily favors large businesses. The brief proposes a shift toward a 'national social compact' (Quadrant IV) involving economy-wide reforms, including tax incentives for startups, tenure reform in Traditional Authority Areas, telecommunications liberalisation, and the use of competition policy to open market access for small and black-owned businesses.

The document argues that South Africa, the most unequal country in the world, is implementing unwarranted fiscal austerity that undermines the rights to health and education. It highlights that while the government justifies cuts through debt concerns, South African debt is moderate by international standards. The report identifies systemic failures including 'state capture', corruption costing R27 billion annually, and a regressive tax mix. It recommends progressive tax reform, such as wealth and corporate tax increases, and a human rights-based approach to fiscal policy to expand the resources available for social services.

The document outlines the proceedings of a three-day conference focused on the causes, mechanisms, and aftermath of state capture in South Africa. It examines the role of apartheid legacies, the influence of the private sector, the vulnerability of state-owned enterprises, and the failure of oversight institutions. The report emphasizes that state capture is a politico-economic project involving both formal and informal power, often facilitated by the politicization of the bureaucracy and the erosion of the criminal justice system. It argues for comprehensive state reform, including electoral changes, transparency in party funding, and the protection of whistleblowers, while drawing comparisons with state capture in Nigeria, Kenya, and Angola.

The paper examines the gap between Tanzania's high agricultural growth potential and the persistent poverty of its smallholder farmers. It analyzes the role of the Tanzanian Investment Centre (TIC), the impact of land tenure insecurity, and the potential of 'mega-PPPs' like the Southern Agriculture Growth Corridor of Tanzania (SAGCOT) to drive inclusive development. The author argues that while policies exist to stimulate investment, structural bottlenecks in taxation, infrastructure, and land rights hinder smallholders from moving beyond subsistence farming into commercial value chains.

The document outlines the need for Ontario to remove environmentally harmful fossil fuel subsidies to align with Canada's G-7 commitment to end such subsidies by 2025. It references a national estimate of CAD 2.9 billion in production subsidies and notes that while Ontario has phased out coal and implemented carbon pricing, further action is required regarding preferential tax treatments for fossil fuels.