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6 pieces on file · tagged “public finance”

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Business

Sovereign Wealth Fund Governance and Industry Bailouts

A fund's founding charter, not a minister's phone call, decides which industries get rescued. Inside the governance architecture that holds the line.

Long Reads

Odious Debt: When New Governments Reject Inherited Loans

The odious debt doctrine lets successor governments repudiate despotic-regime loans, a compelling legal argument that rarely survives contact with creditors.

Business

Internal Audit Culture and DFI Lending Decisions

Inside development finance institutions, audit culture, not board oversight, determines which borrowers face scrutiny and which remain invisible until a crisis.

Business

Tax Administration Blind Spots That Shield Evasion

A country's tax administration structure creates institutional gaps that determine which evasion schemes go undetected, and why more data rarely closes them.

Business

How Development Bank Charters Shape Project Approvals

The charter clauses and board structures that let development banks fund major projects without a shareholder vote, explained clearly.

Business

Pension Liabilities and the Debt Governments Don't Show

Public pension obligations can dwarf headline debt figures, yet most budget documents omit them. A look at the accounting choices that obscure the true picture.