31. OECD consultations and experience suggests that many governments, not only those in the MENA region, sometimes see PPPs as a magic solution allowing infrastructure to be built without cost or risk to the government and with minimal preparation. These perceptions are false, as almost all PPPs create liabilities for future taxpayers (OECD/International Transport Forum, 2013) and are onerous to prepare, but unfortunately they often drive decisions to procure via PPP.