Technological change and financial deregulation have dramatically globalised financial markets. Financial firms have developed innovative financial instruments, such as swaps and derivatives, to meet the often different global demand of investors and borrowers and have organised themselves to...

This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries. It examines the different approaches that countries take to taxing household savings, and calculates marginal effective tax rates on a wide range of savings vehicles (including bank...

Development Finance Institutions (DFIs) are critical in supporting sustainable development. To date, there has been a limited level of analysis focused on their funding models. Key messages from this paper: 1) DFI funding models have material implications, whether they be linked to the...