Organization Brief
ESCAP

ESCAP

"Addressing Public Debt Sustainability Concerns"

Summary: Public debt distress has three distinct underlying causes which should be evaluated and addressed differently. Similarly, traditional bilateral, non-traditional bilateral and commercial creditors have shared but differentiated responsibilities in sovereign debt restructuring. Proper resolution of sovereign debt distress should ideally be guided by these two principles/realities, while continuing with pragmatic second-best approaches. Debtor countries should also hold their side of the bargain by ensuring accountable and productive use of borrowed funds and effective public debt management.

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Action Areas: Debt and Debt Sustainability; Addressing Systemic Issues; Domestic Public Resources

ESCAP

ESCAP

"Strengthening Domestic Public Resources"

Summary: Asia-Pacific experience suggests a central role of rationalized tax structure, strengthened tax administration, and reduced wasteful tax exemptions in episodes of swift tax revenue enhancement. Nevertheless, to achieve greater and sustained results in the longer term, broader socioeconomic progress and improvements in public governance are equally indispensable. Meanwhile, better exploration of tax potentials of direct income and wealth taxes and of the region’s booming real estate markets will be key for further public revenue enhancement.

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Action Areas: Domestic Public Resources; Addressing Systemic Issues; Cross-Cutting Issues

IATF

IATF Gender Cluster

"Financing for Gender Equality"

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Action Areas: Cross-Cutting Issues; Domestic Public Resources; Addressing Systemic Issues

IFAD

IFAD

"Financing for Food Systems and Rural Development: Building Connected, Equitable, Resilient and Prosperous Economies"

Summary: Reducing poverty, ending hunger and fulfilling the 2030 Agenda is possible by increasing targeted investments where they are needed the most. Increased financing for food systems as key accelerators to achieve the SDGs is needed along with better targeting of vulnerable groups, including rural communities, small-scale producers (especially women and youth) and Indigenous Peoples to leave no one behind. Recommendations include increasing ODA for sustainable food systems, climate adaptation and rural development, strengthening PDBs and MDBs, leveraging remittances, and rechanneling SDRs to mobilize grater investments for sustainable food systems, rural development and climate adaptation.

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Action Areas: Domestic Public Resources; International Development Cooperation; Cross-Cutting Issues

ILO

ILO

"Financing Inclusive Structural Transformation"

Summary: This policy brief emphasizes the need for financing inclusive structural transformation to foster economic growth, create decent jobs, and ensure sustainable development. Developing countries face challenges due to limited financial resources, premature deindustrialization, and a shift towards low-productivity sectors. The brief recommends strengthening national public development banks, forming public-private alliances, and adopting tailored macroeconomic frameworks. These efforts, combined with social partner involvement and multilateral cooperation, are crucial to overcoming financing barriers and supporting long-term, inclusive development.

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Action Areas: Domestic Public Resources; Science, Technology, Innovation and Capacity Building; International Development Cooperation

ILO

ILO

"Closing the Financing Gap for Universal Social Protection"

Summary: This brief presents evidence on coverage and financing gaps for universal social protection (USP), offering actionable recommendations for FfD4. The ILO estimates that to ensure at least a social protection floor, low- and middle-income countries require an additional investment of US$ 1.4 trillion (3.3 per cent of the aggregate GDP) of these countries. To close the financing gap countries must increase investment in social protection, raising effective coverage by 2 percentage points annually (SDG indicator 1.3.1). At the international level, debt relief should move at a faster pace and access to international emergency financing must be enhanced to enable regular investment in USP in a climate-volatile world and avoid repeated rounds of austerity.

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Action Areas: Debt and Debt Sustainability, Domestic Public Resources, Cross-Cutting Issues

IMF

IMF, OECD & World Bank Group

"The Role of Domestic Revenue Mobilization in Achieving the SDGs"

Summary: This joint Brief by IMF, OECD and WBG emphasizes the critical role of Domestic Revenue Mobilization (DRM) in addressing the financing gap for the Sustainable Development Goals (SDGs) in low-income countries. It highlights the need for comprehensive tax reforms, enhanced compliance, and international cooperation to increase tax revenues. The brief advocates for utilizing the upcoming FFD4 conference to strengthen tax capacity and align policies with sustainable development objectives.

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Action Areas: Domestic Public Resources, International Development Cooperation

UN Women

UN Women

"Financing for Gender Equality"

Summary: The brief highlights the need for Member States to put gender equality at the forefront of macroeconomic and fiscal policies. The brief argues while advanced economies have implemented policies to accelerate economic recovery, developing nations lack adequate financing to do the same, leaving women in precarious positions. Today, many countries are implementing austerity measures that limit government spending on essential services, further harming women's economic security. The brief also highlights that high debt levels in developing countries continue to divert resources away from social programs and initiatives that promote gender equality, hindering progress and potentially reversing gains. Overall, the brief advocates for a comprehensive approach to financing gender equality, recognizing the potential of various policy levers and the need for gender-responsive policymaking, including accelerating the reforms of the international financial architecture.

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Action Areas: Domestic Public Resources, International Development Cooperation, Cross-Cutting Issues

UNAIDS

UNAIDS

"Breaking the Chains: Reimagining and Leveraging Public Debt and Domestic Resource Mobilization to end the AIDS Pandemics and Achieve the Global Goals"

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Action Areas: Domestic Public Resources, International Development Cooperation, Systemic Issues

UNCTAD

UNCTAD

"Tracking Illicit Financial Flows for Effective Action"

Summary: Illicit financial flows (IFFs) significantly drain resources, with trade-IFFs alone accounting 5-30% of total goods trade in pilot countries, financing crime, exacerbating inequalities and instability. Effective action requires data-informed analytics, whole-of-government approaches and stronger international cooperation for common tools and technologies. All countries need evidence-based policies to address IFFs, allowing crime prevention rather than costly corrective measures. FfD4 outcome should prioritize these strategies, resourcing data reporting and establishing a platform for collaboration and methods development.

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Action Areas: Domestic Public Resources; International Development Cooperation; Systemic Issues​

UNCTAD

UNCTAD

"Ensuring Trade Inclusivity for Sustainable Development"

Summary: Trade is vital for economic growth, but protectionism and unilateralism threaten the global trading system, limiting developing countries' participation. These nations face challenges in competing with developed economies' subsidies for green and digital transitions and struggle to secure financing for infrastructure. To enhance their role in global value chains, developing countries require substantial investment in transportation, energy, and digital infrastructure. A specialized infrastructure fund, supported by multilateral development banks and private capital, is crucial to closing this financing gap.

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Action Areas: International Trade as an Engine for Development, Domestic Public Resources

UNCTAD

UNCTAD

"Multilateral Credit: Filling in the Financial Gap?"

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Action Areas: Domestic Public Resources, International Development Cooperation

UNESCO

UNESCO

"Perspectives for the Financing Culture as a Stand-alone Goal in the Post-2030 Agenda"

Summary: Culture is now recognized as a key driver of inclusive sustainable development, as recently evidenced in the UN Pact for the Future. However, culture remains sidelined in discussions and policies on the financing of sustainable development. A more systematic integration of culture into financing frameworks – spanning domestic public resources, private sector investments, development cooperation and trade – is fundamental for accelerating the implementation of 2030 Agenda and for advancing sustainable development in the post-2030 agenda, including through culture as a stand-alone goal.

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Action Areas: Domestic Public Resources; Domestic and International Private Business and Finance; International Development Cooperation​

UNESCO

UNESCO

"Closing the Global SDG4 Financing Gap: Accelerating Sustainable Financing Solutions for Education"

Summary: This policy brief explores the urgent need to close the global education financing gap to meet SDG4 targets by 2030. With a shortfall of US$97 billion annually in low- and lower-middle-income countries, the lack of adequate public funding threatens broader development goals like poverty reduction, social stability, and climate action. The brief calls for long-term sustainable financing solutions, including increasing domestic resource mobilization, enhancing international cooperation, addressing debt distress, and further scaling innovative financing, to ensure equitable access to quality education and drive long-term socioeconomic progress.

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Action Areas: Domestic Public Resources; International Development Cooperation; Systemic Issues​

UNICEF

UNICEF

"Financing in Fragile and Humanitarian Settings" 

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Action Areas: Domestic Public Resources; International Development Cooperation; Cross-Cutting Issues​

UNICEF

UNICEF

"Financing Solutions to Protect and Expand Social Sector Investments to Deliver Children's Rights"

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Action Areas: Domestic Public Resources; Systemic Issues; Cross-Cutting Issues​

UNIDO

UNIDO

"Scaling up Investments in Sustainable Industrialization to close the SDG Financing Gap"

Summary: Scaling up public and private investments in sustainable industrialization is a key to closing the SDG financing gap in developing countries. This UNIDO policy brief discusses how modern SDG-oriented industrial policies, complemented by innovative financing mechanisms and capacity-building, can play an important role in directing financing towards strategic investments and sectors, thus accelerating progress towards the SDGs.

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Action Areas: Domestic Public Resources; Domestic and International Private Business and Finance; Science, Technology, Innovation, and Capacity Building​

UNODC

UNODC

"Anti-Corruption: Securing the Future of Development Financing"

Summary: Corruption is a cross-cutting issue, impacting all aspects of the financing for development agenda. Neglecting to adequately address corruption could jeopardize the entire process. By including and investing in proven anti-corruption measures and strengthening international cooperation in the
recovery of proceeds of corruption, we can ensure that financial resources are effectively mobilized and safeguarded for development. Corruption is a cross-cutting issue, impacting all aspects of the financing for development agenda. Neglecting to adequately address corruption could jeopardize the entire process. By including and investing in proven anti-corruption measures and strengthening international cooperation in the recovery of proceeds of corruption, we can ensure that financial resources are effectively mobilized and safeguarded for development.

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Action Areas: Domestic Public Resources; Domestic and International Private Business and Finance; Cross-Cutting Issues​

 

UNODC

UNODC, IMF and World Bank

"Combating Financial Crime and Improving Global Financial Integrity for Enhanced Domestic Resource Mobilization and Inclusive Economic Growth Outcomes"

Summary: To make measurable progress in combatting illicit financial flows related to the proceeds of crime Member States should prioritize preventing money laundering and the financing of terrorism, including in the outcomes of the Fourth Financing for Development Conference and resolutions.  Financial crime has direct negative macroeconomic impacts and preventing it is foundational to sustainable development. It can only be addressed through a whole of government approach. Safeguarding payments and remittance flows, developing stable and inclusive financial sectors capable of supporting inclusive economic growth and protecting domestic resource mobilization all require a foundation of financial integrity grounded in effective, risk-based Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT) frameworks.

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Action Areas: Domestic Public Resources, Addressing Systemic Issues

UNOSSC

UNOSSC

"Unlocking Financial Stability through Intensified South-South and Triangular Cooperation: Innovative Solutions for Debt Relief and Development Finance" 

Summary: The global financial system faces critical challenges, particularly for developing countries, including debt crises and financing gaps. Intensified South-South and Triangular Cooperation (SSTrC) can offer innovative policy solutions. Recommendations include scaling up debt management strategies, upscaling innovative solutions, strengthening regional development banks, and creating regional infrastructure bonds to pool risks and lower borrowing costs. Expanding contingency financing mechanisms and establishing data-sharing platforms are essential for financial stability. FFD4 presents a key opportunity to advance these SSTrC-driven initiatives for sustainable development.

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Action Areas: Domestic Public Resources; International Development Cooperation; Systemic Issues​

UNU WIDER

UNU WIDER

"Lifting Each Other Up - Improving Skills and Capacities Across Tax-Policy and Administration"

Summary: To realize their domestic revenue potential, countries need research and technical cooperation. International organizations and bilateral donors provide essential training and resources to strengthen tax administrations and skills for policy analysis in government and academia. Governments in the Global South can progress faster towards the SDGs by partnering with experienced institutions. Technical assistance and research collaboration are key, with hands-on learning from experts. Collaborative efforts, including South-South and North-South partnerships, are crucial for establishing robust policy analysis and research infrastructure in the Global South.

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Action Areas: Domestic Public Resources, Science, Technology, Innovation, and Capacity-Building

 

UNU WIDER

UNU WIDER

"Raising Revenues to Another Level with Data and Modelling"

Summary: By grounding policy decisions in solid evidence, countries can better navigate the complexities of tax reforms and ensure that their strategies effectively support the financing of the SDGs. Administrative data and ex-ante policy modelling, such as tax-benefit microsimulation modelling, are indispensable in providing a full picture to policymakers. Data and modelling infrastructure should be public goods accessible to the government and its agencies, academia, think tanks and CSOs to enable an inclusive debate about the choices governments face when making decisions on tax and benefit policies.

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Action Areas: Domestic Public Resources; Data, Monitoring and Follow-up; Science, Technology, Innovation, and Capacity Building​

USP 2030

USP 2030

"Reducing the Social Protection Financing Gaps to Achieve Multiple SDGs and Realize the Right to Social Protection"

Summary: This brief highlights the importance of financing social protection to achieve multiple SDGs and realize the right to social protection. It outlines key solutions for financing social protection
systems, emphasizing the need to prioritize social protection spending within government
budgets and better coordinate and increase international financial support. It provides
actionable recommendations, including enhanced spending, progressive and effective taxation,
and global financial mechanisms to address persistent coverage gaps and ensure adequate
social protection for all.

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Action Areas: Domestic Public Resources; International Development Cooperation; Cross-Cutting Issues​

WHO

WHO

"Better Monitoring of Health Spending to Advance Toward UHC"

Summary: This brief offers a global overview of health spending and highlights the critical role of health expenditure data in shaping policies to achieve the SDG health targets. It calls on countries and global partners to strengthen health expenditure tracking via health accounts to improve policymaking, enhance transparency, and promote accountability.

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Action Areas: Domestic Public Resources; Data, Monitoring and Follow-up; Systemic Issues​

WHO

WHO

"Financing for Sustainable Progress to Universal Health Coverage"

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Action Areas: Domestic Public Resources; Cross-Cutting Issues; International Development Cooperation​

WHO

WHO

"Tobacco and Other Health Taxes for Healthier Population"

Summary: This brief argues that taxation policies on tobacco, alcohol, and sugary drinks present a timely and effective strategy for advancing sustainable development while improving public health and well-being. Health taxes not only generate government revenue through higher tax rates but also promote healthier behaviors, leading to improved health outcomes and productivity gains that benefit society as a whole. Over the next five years, increases in tobacco, alcohol, and SSB taxes could generate an additional $3.7 trillion USD in government revenues globally—an average of $740 billion USD per year, equivalent to 12% of global health budgets and 0.75% of global Gross Domestic Product (GDP).

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Action Areas: Domestic Public Resources; Systemic Issues; Cross-Cutting Issues​

WHO

WHO

"Financing the Pathway Towards Universal Health Coverage (UHC): Improving Health Sector Priority Setting"

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Action Areas: Domestic Public Resources; Science, Technology, Innovation, and Capacity Building; Cross-Cutting Issues​