Discussion Paper

Discussion Paper are short research papers which are directed at different research target groups. These papers deal in general with concrete and stringently collected topics. They often discuss interim findings on research projects, theses, evaluation and political reports. Discussion Paper can be downloaded for free on the website of the German Institute of Development and Sustainability (IDOS) or ordered at a price of € 6.00. Please contact our publication department by mail or e-mail.

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  1. The implementation of sustainability taxonomies: the case of South Africa
    The implementation of sustainability taxonomies: the case of South Africa

    Hilbrich, Sören / Kathrin Berensmann / Giovanna Artmann / Sam Ashman / Theresa Herbold / Steffen Lötters-Viehof / Agnese Monti / Felix Paffhausen Stephanie Roigk / Lee-Ann Steenkamp (2023)
    Discussion Paper, 15/2023

    Our case study on South Africa’s Green Finance Taxonomy (GFT) investigates challenges associated with the implementation of sustainability taxonomies as they are currently developed in many jurisdictions with the aim to increase transparency and redirect capital flows to sustainable investments.

  2. Learning from KfW’s ex-post evaluations? How conflicting objectives can limit their usefulness
    Learning from KfW’s ex-post evaluations? How conflicting objectives can limit their usefulness

    Dörrbecker, Nicola M. (2023)
    Discussion Paper, 14/2023

    How can German development cooperation learn from evaluations that are primarily used to monitor success and are also rarely read? Nicola Dörrbecker analyses such conflicts of interest with a focus on ex-post evaluations (EPE) by the development bank of the Kreditanstalt für Wiederaufbau (KfW).

  3. What role for aid for trade in (deep) PTA relations? Empirical evidence from gravity model estimations
    What role for aid for trade in (deep) PTA relations? Empirical evidence from gravity model estimations

    Stender, Frederik / Tim Vogel (2023)
    Discussion Paper, 13/2023

    Trade agreements cover an increasing range of policy areas, but little is known about the impact of this new focus on interactions with other trade-related policies. This IDOS Discussion Paper fills this gap by examining the effectiveness of bilateral aid for trade in deep North-South PTA relations.

  4. Lernen aus Ex-post-Evaluierungen der KfW? Wie Zielkonflikte den Nutzen einschränken können
    Lernen aus Ex-post-Evaluierungen der KfW? Wie Zielkonflikte den Nutzen einschränken können

    Dörrbecker, Nicola M. (2023)
    Discussion Paper, 12/2023

    Wie kann die deutsche Entwicklungszusammenarbeit aus Evaluierungen lernen, die primär der Erfolgskontrolle dienen und zudem kaum gelesen werden? Nicola Dörrbecker untersucht solche Zielkonflikte mit Fokus auf Ex-post-Evaluierungen (EPE) der Entwicklungsbank der Kreditanstalt für Wiederaufbau (KfW).

  5. Political participation patterns of the emerging middle classes in Peru and the Philippines
    Political participation patterns of the emerging middle classes in Peru and the Philippines

    Never, Babette / Chiara Anselmetti (2023)
    Discussion Paper, 11/2023

    The growing middle classes in middle-income countries may play a key role in current trends of democratic backsliding, online activism and lifestyle politics. This contribution uncovers which modes of political participation are prevalent among the middle classes in Peru and the Philippines.

  6. The role of social protection in environmental fiscal reforms
    The role of social protection in environmental fiscal reforms

    Malerba, Daniele (2023)
    Discussion Paper, 10/2023

    Environmental fiscal reforms can be used to both address climate change and social goals, with high potential also for development cooperation efforts. In particular, using carbon pricing revenues for social protection needs to consider design principles to best address distributional concerns.

  7. Green hydrogen: implications for international cooperation: with special reference to South Africa
    Green hydrogen: implications for international cooperation: with special reference to South Africa

    Stamm, Andreas / Tilman Altenburg / Rita Strohmaier / Ece Oyan / Katharina Thoms (2023)
    Discussion Paper, 9/2023

    We explore the potential economic co-benefits of green hydrogen for exporting countries in the Global South and recommend policies for governments and international cooperation to enhance local value creation, employment and other forms of benefit-sharing. A case study on South Africa is included.

  8. Circular business models: policy enablers for plastic packaging alternatives in India
    Circular business models: policy enablers for plastic packaging alternatives in India

    To, Jenny (2023)
    Discussion Paper, 8/2023

    This study focuses on circular business models in packaging (CBMPs) that offer alternatives to plastic packaging as a major lever of the circular economy (CE). The study introduces CBMPs and their policy enablers in the context of India, followed by policy recommendations on further fostering CBMPs.

  9. Tax expenditures in OECD countries: findings from the Global Tax Expenditures Database
    Tax expenditures in OECD countries: findings from the Global Tax Expenditures Database

    Beznoska, Martin / Christian von Haldenwang / Ruth Maria Schüler (2023)
    Discussion Paper, 7/2023

    We look at the development of tax benefits for households and firms for a set of 16 OECD countries. Though reporting on tax expenditures is often incomplete, even in countries with high GDP and comprehensive tax coverage, we can show that data availability improves over time.

  10. (R)evolution? Exploring the potential of post-development approaches for reforming development cooperation
    (R)evolution? Exploring the potential of post-development approaches for reforming development cooperation

    Köllner, Francy (2023)
    Discussion Paper, 6/2023

    The paper investigates on how elements of post-development approaches are reflected in current policy initiatives (German feminist development policy, locally led development approach and Global Public Investment) and what potential they have to reform international development cooperation.