Liberia
Using household data from 15 countries in Latin America and Africa, this paper explores linkages between informality and education-occupation matching. The paper applies a unified methodology to measuring education-occupation mismatches and informality, consistently with the international labour and statistical standards in this area. The results suggest that in the majority of low- and middle-income developing countries with available data, workers in informal jobs have higher odds of being undereducated as compared to workers in formal jobs. Workers in formal jobs, in contrast, have higher chances of being overeducated. These results are consistent for dependent as well as for independent workers. They also hold for men and for women according to the gender-disaggregated analysis. Moreover, in the majority of countries considered in this paper, the matching-informality nexus is also related to the extent of informality in a given area: in labour markets with higher informality, informal workers in particular have a higher chance of being undereducated. The paper discusses policy implications of these findings.
L'emploi informel, défini par l'absence de protection sociale basée sur l'emploi, constitue la majeure partie de l'emploi dans les pays en développement, et entraîne un niveau de vulnérabilité à la pauvreté et à d'autres risques qui sont supportés par tous ceux qui dépendent des revenus du travail informel. Les résultats de la base de données des Indicateurs clés de l’informalité en fonction des individus et leurs ménages (KIIbIH) montrent qu'un nombre disproportionné de travailleurs de l'économie informelle de la classe moyenne reçoivent des transferts de fonds. Ces résultats confirment que les stratégies de gestion des risques, telles que la migration, jouent un rôle dans la minimisation des risques potentiels du travail informel pour les ménages informels de la classe moyenne qui peuvent ne pas être éligibles à l'aide sociale. Ils suggèrent en outre que les travailleurs informels de classe moyenne peuvent avoir une demande solvable d'assurance sociale, de sorte que, si des régimes d'assurance sociale adaptés aux besoins des travailleurs informels leur étaient accessibles, les transferts de fonds pourraient potentiellement être canalisés pour financer l'extension de l'assurance sociale à l'économie informelle.
Informal employment, defined through the lack of employment-based social protection, constitutes the bulk of employment in developing countries, and entails a level of vulnerability to poverty and other risks that are borne by all who are dependent on informal work income. Results from the Key Indicators of Informality based on Individuals and their Households database (KIIbIH) show that a disproportionately large number of middle‑class informal economy workers receive remittances. Such results confirm that risk management strategies, such as migration, play a part in minimising the potential risks of informal work for middle‑class informal households who may not be eligible to social assistance. They further suggest that middle‑class informal workers may have a solvent demand for social insurance so that, if informality-robust social insurance schemes were made available to them, remittances could potentially be channelled to finance the extension of social insurance to the informal economy.
This paper explores how innovation in low and middle-income countries is enhancing their local and national responses to the COVID-19 pandemic. The paper also analyses how innovation could further address locally relevant development challenges by mobilising resources, improving processes and catalysing collaboration. Lastly it examines how international development organisations can improve their support for local and national innovation efforts.
This report contains the 2020 Peer Review Report on the Exchange of Information on Request of Liberia.
Illicit financial flows (IFFs) generated by the artisanal and small-scale gold mining (ASGM) sector in West Africa have historically contributed to conflict and instability, although it would be a mistake to classify this issue as a criminal matter, given its links to formal and informal networks and local livelihoods. This study examines IFFs associated with the ASGM sector in Ghana and Liberia and reveals a complex web of informal and illicit activity associated with IFFs, with detrimental consequences for development. It focuses on gold because of its prominence in the West African Region and artisanal small-scale mining (ASM), rather than large-scale mining (LSM). Further, ASMG is largely informal and consequently more vulnerable to exploitation by criminal networks, and plays a prominent role as a local livelihood. This case study is relatively narrow in focus, providing insights into the nature and scope of ASGM activities and their resulting IFFs, and making several observations on those areas where action could be taken in an effort to reduce IFF risks. The study selected Ghana and Liberia as two countries where research could be conducted, and where gold is a major industry.
L’objectif de cette note est d’analyser l’évolution temporelle et spatiale des violences impliquant les femmes en Afrique de l’Ouest au cours des 20 dernières années. Une première partie montre que le nombre de victimes civiles des conflits ouest-africains dépasse désormais celui attribué aux batailles entre le gouvernement et les groupes armés. Le contrôle de la population civile est désormais devenu l’un des enjeux majeurs des insurrections de la région. Cette évolution conduit à une augmentation des violences faites aux femmes, qui sont souvent les premières victimes des luttes identitaires. Une seconde partie montre que les femmes participent également aux actes de violence, notamment par le biais des attentats-suicides dans le bassin du lac Tchad. Ce phénomène est cependant en forte diminution du fait de la perte de contrôle territorial de Boko Haram depuis le milieu des années 2010. En conclusion, la note souligne la nécessité de mettre en œuvre des stratégies contre-insurrectionnelles qui visent primordialement à protéger les populations, notamment les femmes.
Successful transitions are vital; providing the means to secure the gains achieved through UN missions. A carefully managed transition process is one of the best ways to guard against backslide and to ensure the continuity of essential peacebuilding and conflict prevention efforts. As part of this, it will be important to build and reinforce the essential foundations for economic stability, and to maintain financing for peace programming post-withdrawal. Therefore, the overall objective of this research was to address the systemic challenges of financing UN Mission transitions, by outlining opportunities to ensure that:
- the potentially negative economic impacts and disruptions of UN Mission transitions are mitigated;
- financing for peacebuilding programmes is sustained post mission withdrawal; and
- domestic economic growth is sustained and supported where possible.
This paper combines global trends and research on peace operation transitions with findings from case studies in DRC (initial stages of MONUSCO transition), Haiti (handover from MINUJUSH to BINUH), Liberia (following UNMIL’s withdrawal) and Sudan (transition of UNAMID). The paper focuses on opportunities that the international community could integrate into programming, co-ordination and financing. Accordingly, the paper is structured around the three phases of transition – ongoing UN missions, the transition, and sustaining capacity and economic stability post-withdrawal.
Resource abundance does not always bring sustained economic growth and development. Moreover, the mining sector generally provides little direct employment in the regions where extraction occurs. In an attempt to derive greater benefits from their resource endowments, and increase linkages with other parts of the economy, some minerals-rich countries have instituted local content and procurement policies (LCPs). The benefits sought include employment generation, supply chain development and technological and knowledge transfers. Measures that aim to increase local content and procurement in the extractive industries are common, including in many OECD countries.
This study examines local content policies in 10 minerals-rich countries and provides some observations about their efficacy and the desirability of their use. A wide range of measures are examined, from industry-wide, mandatory quantitative targets to voluntary initiatives undertaken at the firm level, encompassing diverse policy objectives and implementation strategies. The range of countries covered is broad including OECD countries, developing countries and least developed countries. The study does not recommend a “one size fits all” policy mix but guards against the distortions created by overly prescriptive, mandatory local content requirements.
The Global Forum on Transparency and Exchange of Information for Tax Purposes is the multilateral framework within which work in the area of tax transparency and exchange of information is carried out by over 100 jurisdictions which participate in the work of the Global Forum on an equal footing.
The Global Forum is charged with in-depth monitoring and peer review of the implementation of the standards of transparency and exchange of information for tax purposes. These standards are primarily reflected in the 2002 OECD Model Agreement on Exchange of Information on Tax Matters and its commentary, and in Article 26 of the OECD Model Tax Convention on Income and on Capital and its commentary as updated in 2004, which has been incorporated in the UN Model Tax Convention.
The standards provide for international exchange on request of foreseeably relevant information for the administration or enforcement of the domestic tax laws of a requesting party. “Fishing expeditions” are not authorised, but all foreseeably relevant information must be provided, including bank information and information held by fiduciaries, regardless of the existence of a domestic tax interest or the application of a dual criminality standard.
All members of the Global Forum, as well as jurisdictions identified by the Global Forum as relevant to its work, are being reviewed. This process is undertaken in two phases. Phase 1 reviews assess the quality of a jurisdiction’s legal and regulatory framework for the exchange of information, while Phase 2 reviews look at the practical implementation of that framework. Some Global Forum members are undergoing combined – Phase 1 plus Phase 2 – reviews. The ultimate goal is to help jurisdictions to effectively implement the international standards of transparency and exchange of information for tax purposes.
All review reports are published once approved by the Global Forum and they thus represent agreed Global Forum reports.
Liberia has three tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral Supplementary Act A/SA, 5/12/18 adopting community rules for the elimination of double taxation with respect to taxes on income, capital and inheritance and the prevention of tax evasion and avoidance within the ECOWAS Member States (the ECOWAS Supplementary Act) concluded with fourteen treaty partners. Two of those agreements, including the ECOWAS Supplementary Act, comply with the minimum standard. Liberia has not signed the MLI.
Liberia can legally issue the following type of ruling within the scope of the transparency framework: cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles.
Liberia has not yet introduced a requirement for the filing of CbC reports, as required under the BEPS Action 13 (CbC reporting) minimum standard.
Le Liberia compte deux conventions fiscales en vigueur, comme l’indique sa réponse au questionnaire d’examen par les pairs, dont l’Acte additionnel multilatéral A/SA 5/12/18 portant adoption des règles communautaires pour l’élimination de la double imposition en matière d’impôts sur les revenus, les capitaux et les successions et la prévention de la fraude et de l’évasion fiscales entre les États membres de la CEDEAO (l’Acte additionnel de la CEDEAO) conclu avec 14 partenaires. L’une de ces conventions, l’Acte additionnel de la CEDEAO, est conforme au standard minimum. L’une de ces conventions, l’Acte additionnel de la CEDEAO, est conforme au standard minimum.
Liberia has two tax agreements in force, as reported in its response to the Peer Review questionnaire, including the multilateral Supplementary Act A/SA, 5/12/18 adopting community rules for the elimination of double taxation with respect to taxes on income, capital and inheritance and the prevention of tax evasion and avoidance within the ECOWAS Member States (the ECOWAS Supplementary Act) concluded with fourteen treaty partners. One of those agreements, the ECOWAS Supplementary Act, complies with the minimum standard. One of those agreements, the ECOWAS Supplementary Act, complies with the minimum standard.
Liberia can legally issue the following type of rulings within the scope of the transparency framework: cross-border unilateral APAs and any other cross-border unilateral tax rulings (such as an advance tax ruling) covering transfer pricing or the application of transfer pricing principles.
Liberia has not yet introduced a requirement for the filing of CbC reports, as required under the BEPS Action 13 (CbC reporting) minimum standard.