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This policy brief by the International Institute for Sustainable Development (IISD) examines the challenges that 'fiscal stabilization clauses' pose to the implementation of the OECD's Second Pillar global minimum tax. It argues that these clauses, common in developing economies, may prevent governments from raising corporate taxes to the 15% minimum without risking international litigation, and provides recommendations for the OECD's model legislation to mitigate these risks.

This report by DNA Economics for the Institute for Economic Justice (IEJ) analyzes various progressive financing options to fund a Universal Basic Income Guarantee (UBIG) in South Africa. It evaluates the revenue potential of nine specific tax measures, including a Social Security Tax, Resource Rent Tax, and Luxury VAT, and models their impact on national debt and the primary balance over the Medium Term Expenditure Framework (MTEF).

This practical guide, developed by the OECD and the Intergovernmental Forum on Mining, Minerals, Metals and Sustainable Development (IGF), provides guidance for developing countries on limiting excessive interest deductions used by multinational enterprises (MNEs) in the mining sector to erode tax bases and shift profits abroad.

This briefing by the International Institute for Sustainable Development (IISD) and the Council on Energy, Environment and Water (CEEW) analyzes how the introduction of the Goods and Services Tax (GST) in India affected the costs and subsidies of solar photovoltaic (PV) and coal-fired thermal power. The analysis finds that the GST has created a relative bias in favor of coal by increasing the levelized cost of electricity (LCOE) for new solar PV plants while reducing variable costs for existing coal plants.