Diplomacy & Defense Think Tank News

The use of tax expenditures (TEs) is an important fiscal practice that is often overlooked in public spending debates. The fiscal cost as well as the lack of effectiveness of TEs can be significant. This chapter describes the state of TE reporting across the world, focusing on Africa. It begins by explaining in detail what TEs are and what their role in government expenditure is. It proceeds by offering examples of the fiscal cost of these provisions, their (in)effectiveness, and the reasons why they are often hard to remove. The main portion of the chapter focuses on the lack and inconsistency of TE reporting. The chapter provides the first results of the “Global Tax Expenditures Database” (GTED), an ongoing project aiming to increase transparency and boost research in the TE field. The GTED reveals that over 64% of African countries do not provide any information on their TEs, while most of the countries that do report on TEs leave out important information such as the policy objectives and beneficiaries of those provisions. Lastly, using the available data, the chapter reports that, on average, TEs in African countries account for 2.8% of GDP and 17.8% of total tax revenue, and being as high as 7.8% (in Senegal) and 58.4% (in Mauritania), respectively.

The use of tax expenditures (TEs) is an important fiscal practice that is often overlooked in public spending debates. The fiscal cost as well as the lack of effectiveness of TEs can be significant. This chapter describes the state of TE reporting across the world, focusing on Africa. It begins by explaining in detail what TEs are and what their role in government expenditure is. It proceeds by offering examples of the fiscal cost of these provisions, their (in)effectiveness, and the reasons why they are often hard to remove. The main portion of the chapter focuses on the lack and inconsistency of TE reporting. The chapter provides the first results of the “Global Tax Expenditures Database” (GTED), an ongoing project aiming to increase transparency and boost research in the TE field. The GTED reveals that over 64% of African countries do not provide any information on their TEs, while most of the countries that do report on TEs leave out important information such as the policy objectives and beneficiaries of those provisions. Lastly, using the available data, the chapter reports that, on average, TEs in African countries account for 2.8% of GDP and 17.8% of total tax revenue, and being as high as 7.8% (in Senegal) and 58.4% (in Mauritania), respectively.

The use of tax expenditures (TEs) is an important fiscal practice that is often overlooked in public spending debates. The fiscal cost as well as the lack of effectiveness of TEs can be significant. This chapter describes the state of TE reporting across the world, focusing on Africa. It begins by explaining in detail what TEs are and what their role in government expenditure is. It proceeds by offering examples of the fiscal cost of these provisions, their (in)effectiveness, and the reasons why they are often hard to remove. The main portion of the chapter focuses on the lack and inconsistency of TE reporting. The chapter provides the first results of the “Global Tax Expenditures Database” (GTED), an ongoing project aiming to increase transparency and boost research in the TE field. The GTED reveals that over 64% of African countries do not provide any information on their TEs, while most of the countries that do report on TEs leave out important information such as the policy objectives and beneficiaries of those provisions. Lastly, using the available data, the chapter reports that, on average, TEs in African countries account for 2.8% of GDP and 17.8% of total tax revenue, and being as high as 7.8% (in Senegal) and 58.4% (in Mauritania), respectively.

Scientific and expert knowledge is central to any sustainable future. Because consensual knowledge establishes the parameters within which decisions can be made despite complexity and uncertainty, it assumes a facilitating function. This can be for example well observed on how national strategies to achieve sustainability are developed, legitimized, implemented, and assessed. Policy-makers consult scientific experts to better understand problem issues and to come up with evidence-based solutions that can be jointly accepted by any political ideology and by the constituents. At the same time, the reliance of policy-making to scientific knowledge increases the demand or need to be critical of the emerging scientific authority or technocracy. In the context of transformation to sustainability (T2S) where the outcomes of bargaining and persuasion games represent new lock-ins, the ability or the inability to influence the definition of these lock-ins through equitable access to knowledge is integral to the legitimacy of T2S.
Knowledge diplomacy (and how it leads up to consensual knowledge) is an important driver of creating visions and narratives on sustainable futures. At the same time, the transformation process towards sustainability creates new norms for example in governance and social relations that have implications to how knowledge diplomacy is conducted. Expanding access to education as a strategy to reduce income inequality is more likely to empower a broader citizen participation in consensual knowledge making and thus in policy-making. Building on the author’s work on Sustainable Development Pathways, this article introduces three possible futures scenarios of how knowledge diplomacy can unfold depending on how access to scientific and expert knowledge translates into convening power: convergent cosmopolitan society (melting pot 1), convergent liberal world (melting pot 2), and divergent glocality (salad bowl).

Scientific and expert knowledge is central to any sustainable future. Because consensual knowledge establishes the parameters within which decisions can be made despite complexity and uncertainty, it assumes a facilitating function. This can be for example well observed on how national strategies to achieve sustainability are developed, legitimized, implemented, and assessed. Policy-makers consult scientific experts to better understand problem issues and to come up with evidence-based solutions that can be jointly accepted by any political ideology and by the constituents. At the same time, the reliance of policy-making to scientific knowledge increases the demand or need to be critical of the emerging scientific authority or technocracy. In the context of transformation to sustainability (T2S) where the outcomes of bargaining and persuasion games represent new lock-ins, the ability or the inability to influence the definition of these lock-ins through equitable access to knowledge is integral to the legitimacy of T2S.
Knowledge diplomacy (and how it leads up to consensual knowledge) is an important driver of creating visions and narratives on sustainable futures. At the same time, the transformation process towards sustainability creates new norms for example in governance and social relations that have implications to how knowledge diplomacy is conducted. Expanding access to education as a strategy to reduce income inequality is more likely to empower a broader citizen participation in consensual knowledge making and thus in policy-making. Building on the author’s work on Sustainable Development Pathways, this article introduces three possible futures scenarios of how knowledge diplomacy can unfold depending on how access to scientific and expert knowledge translates into convening power: convergent cosmopolitan society (melting pot 1), convergent liberal world (melting pot 2), and divergent glocality (salad bowl).

Scientific and expert knowledge is central to any sustainable future. Because consensual knowledge establishes the parameters within which decisions can be made despite complexity and uncertainty, it assumes a facilitating function. This can be for example well observed on how national strategies to achieve sustainability are developed, legitimized, implemented, and assessed. Policy-makers consult scientific experts to better understand problem issues and to come up with evidence-based solutions that can be jointly accepted by any political ideology and by the constituents. At the same time, the reliance of policy-making to scientific knowledge increases the demand or need to be critical of the emerging scientific authority or technocracy. In the context of transformation to sustainability (T2S) where the outcomes of bargaining and persuasion games represent new lock-ins, the ability or the inability to influence the definition of these lock-ins through equitable access to knowledge is integral to the legitimacy of T2S.
Knowledge diplomacy (and how it leads up to consensual knowledge) is an important driver of creating visions and narratives on sustainable futures. At the same time, the transformation process towards sustainability creates new norms for example in governance and social relations that have implications to how knowledge diplomacy is conducted. Expanding access to education as a strategy to reduce income inequality is more likely to empower a broader citizen participation in consensual knowledge making and thus in policy-making. Building on the author’s work on Sustainable Development Pathways, this article introduces three possible futures scenarios of how knowledge diplomacy can unfold depending on how access to scientific and expert knowledge translates into convening power: convergent cosmopolitan society (melting pot 1), convergent liberal world (melting pot 2), and divergent glocality (salad bowl).

Die Abteilung Energie, Verkehr, Umwelt sucht zum nächstmöglichen Zeitpunkt eine studentische Hilfskraft (w/m/div) für 12 - 19 Wochenstunden.

The discussion paper investigates what effects cash-for-work (CfW) can have on local economic development (LED). It is based on the hypothesis that CfW, which is targeted provision of jobs to vulnerable households, affects LED directly (through employment and income for workers and the creation of public goods) but also indirectly (through multiplier and investment effects as well as better social cohesion). The article builds on quantitative and qualitative research conducted in Jordan in 2019, Jordan being a particularly interesting case for the topic: Here, different foreign donors have set up a whole bunch of different CfW programmes after 2016 to support Syrian refugees along with vulnerable Jordanians. The results confirm that CfW has an indirect impact on LED through multiplier effects since CfW participants spend most of their income locally. In addition, CfW programmes in Jordan improve the skills and employability of their participants. This upgrading does not transform into higher employment rates, however, because the Jordanian labour market is extremely tight. Finally, the programmes empower women; they open new doors to the labour market and contribute to a – however not irrevocable – change of traditional gender roles. Our suggestion is thus that other refugee host countries set up CfW programmes as well, covering both refugees and low-income nationals.

The discussion paper investigates what effects cash-for-work (CfW) can have on local economic development (LED). It is based on the hypothesis that CfW, which is targeted provision of jobs to vulnerable households, affects LED directly (through employment and income for workers and the creation of public goods) but also indirectly (through multiplier and investment effects as well as better social cohesion). The article builds on quantitative and qualitative research conducted in Jordan in 2019, Jordan being a particularly interesting case for the topic: Here, different foreign donors have set up a whole bunch of different CfW programmes after 2016 to support Syrian refugees along with vulnerable Jordanians. The results confirm that CfW has an indirect impact on LED through multiplier effects since CfW participants spend most of their income locally. In addition, CfW programmes in Jordan improve the skills and employability of their participants. This upgrading does not transform into higher employment rates, however, because the Jordanian labour market is extremely tight. Finally, the programmes empower women; they open new doors to the labour market and contribute to a – however not irrevocable – change of traditional gender roles. Our suggestion is thus that other refugee host countries set up CfW programmes as well, covering both refugees and low-income nationals.

The discussion paper investigates what effects cash-for-work (CfW) can have on local economic development (LED). It is based on the hypothesis that CfW, which is targeted provision of jobs to vulnerable households, affects LED directly (through employment and income for workers and the creation of public goods) but also indirectly (through multiplier and investment effects as well as better social cohesion). The article builds on quantitative and qualitative research conducted in Jordan in 2019, Jordan being a particularly interesting case for the topic: Here, different foreign donors have set up a whole bunch of different CfW programmes after 2016 to support Syrian refugees along with vulnerable Jordanians. The results confirm that CfW has an indirect impact on LED through multiplier effects since CfW participants spend most of their income locally. In addition, CfW programmes in Jordan improve the skills and employability of their participants. This upgrading does not transform into higher employment rates, however, because the Jordanian labour market is extremely tight. Finally, the programmes empower women; they open new doors to the labour market and contribute to a – however not irrevocable – change of traditional gender roles. Our suggestion is thus that other refugee host countries set up CfW programmes as well, covering both refugees and low-income nationals.

Reaching net-zero greenhouse gas emissions is a critical goal of climate policy. Across the world, growing numbers of governments are introducing targets and plans to achieve net-zero around the middle of this century. Alongside this, leading banks and investors are committing to align their portfolios with net-zero by 2050. As guardians of the financial system, central banks and supervisors also need to introduce explicit strategies to support the transition to net-zero as the next stage in confronting the risks of climate change. This report is a first attempt to examine the role that central banks and financial supervisors could play in supporting the transition to net-zero.

Reaching net-zero greenhouse gas emissions is a critical goal of climate policy. Across the world, growing numbers of governments are introducing targets and plans to achieve net-zero around the middle of this century. Alongside this, leading banks and investors are committing to align their portfolios with net-zero by 2050. As guardians of the financial system, central banks and supervisors also need to introduce explicit strategies to support the transition to net-zero as the next stage in confronting the risks of climate change. This report is a first attempt to examine the role that central banks and financial supervisors could play in supporting the transition to net-zero.

Reaching net-zero greenhouse gas emissions is a critical goal of climate policy. Across the world, growing numbers of governments are introducing targets and plans to achieve net-zero around the middle of this century. Alongside this, leading banks and investors are committing to align their portfolios with net-zero by 2050. As guardians of the financial system, central banks and supervisors also need to introduce explicit strategies to support the transition to net-zero as the next stage in confronting the risks of climate change. This report is a first attempt to examine the role that central banks and financial supervisors could play in supporting the transition to net-zero.

This article investigates and empirically tests the link between climate change and sovereign risk in Southeast Asia. Southeast Asian countries are among those most heavily affected by climate change. The number and intensity of extreme weather events in the region have been increasing markedly, causing severe social and economic damage. Southeast Asian economies are also exposed to gradual effects of global warming as well as transition risks stemming from policies aimed at mitigating climate change. To empirically examine the effect of climate change on the sovereign risk of Southeast Asian countries, we employ indices for vulnerability and resilience to climate change and estimate country-specific OLS models for six countries and a fixed effects panel using monthly data for the period 2002–2018. Both the country-specific and the panel results show that greater climate vulnerability appears to have a sizable positive effect on sovereign bond yields, while greater resilience to climate change has an offsetting effect, albeit to a lesser extent. A higher cost of debt holds back much-needed investment in public infrastructure and climate adaptation, increases the risk of debt sustainability problems, and diminishes the development prospects of Southeast Asian countries.

This article investigates and empirically tests the link between climate change and sovereign risk in Southeast Asia. Southeast Asian countries are among those most heavily affected by climate change. The number and intensity of extreme weather events in the region have been increasing markedly, causing severe social and economic damage. Southeast Asian economies are also exposed to gradual effects of global warming as well as transition risks stemming from policies aimed at mitigating climate change. To empirically examine the effect of climate change on the sovereign risk of Southeast Asian countries, we employ indices for vulnerability and resilience to climate change and estimate country-specific OLS models for six countries and a fixed effects panel using monthly data for the period 2002–2018. Both the country-specific and the panel results show that greater climate vulnerability appears to have a sizable positive effect on sovereign bond yields, while greater resilience to climate change has an offsetting effect, albeit to a lesser extent. A higher cost of debt holds back much-needed investment in public infrastructure and climate adaptation, increases the risk of debt sustainability problems, and diminishes the development prospects of Southeast Asian countries.

This article investigates and empirically tests the link between climate change and sovereign risk in Southeast Asia. Southeast Asian countries are among those most heavily affected by climate change. The number and intensity of extreme weather events in the region have been increasing markedly, causing severe social and economic damage. Southeast Asian economies are also exposed to gradual effects of global warming as well as transition risks stemming from policies aimed at mitigating climate change. To empirically examine the effect of climate change on the sovereign risk of Southeast Asian countries, we employ indices for vulnerability and resilience to climate change and estimate country-specific OLS models for six countries and a fixed effects panel using monthly data for the period 2002–2018. Both the country-specific and the panel results show that greater climate vulnerability appears to have a sizable positive effect on sovereign bond yields, while greater resilience to climate change has an offsetting effect, albeit to a lesser extent. A higher cost of debt holds back much-needed investment in public infrastructure and climate adaptation, increases the risk of debt sustainability problems, and diminishes the development prospects of Southeast Asian countries.

Neofunctionalism, which primarily accounts for the dynamics of the European integration process, constitutes one of the main theories of European integration. However, it has rarely been applied systematically to the study of European Union (EU) external action. This chapter first recapitulates the evolution and main assumptions of neofunctionalism. It then proposes a neofunctionalist logic for explaining EU external action, building on four spillover mechanisms: functional, political, cultivated, and external spillover. To demonstrate how neofunctionalism can also be used for investigating the extension of the scope of EU external policies, the theory is applied to explain the EU’s initiation of the Belgrade–Pristina dialogue.

Neofunctionalism, which primarily accounts for the dynamics of the European integration process, constitutes one of the main theories of European integration. However, it has rarely been applied systematically to the study of European Union (EU) external action. This chapter first recapitulates the evolution and main assumptions of neofunctionalism. It then proposes a neofunctionalist logic for explaining EU external action, building on four spillover mechanisms: functional, political, cultivated, and external spillover. To demonstrate how neofunctionalism can also be used for investigating the extension of the scope of EU external policies, the theory is applied to explain the EU’s initiation of the Belgrade–Pristina dialogue.

Neofunctionalism, which primarily accounts for the dynamics of the European integration process, constitutes one of the main theories of European integration. However, it has rarely been applied systematically to the study of European Union (EU) external action. This chapter first recapitulates the evolution and main assumptions of neofunctionalism. It then proposes a neofunctionalist logic for explaining EU external action, building on four spillover mechanisms: functional, political, cultivated, and external spillover. To demonstrate how neofunctionalism can also be used for investigating the extension of the scope of EU external policies, the theory is applied to explain the EU’s initiation of the Belgrade–Pristina dialogue.