OpenDocs is a digital repository of research on international development brought to you by the Institute of Development Studies (IDS). IDS is a global research and learning organisation for equitable and sustainable change. Find out more about IDS at www.ids.ac.uk

OpenDocs consists of two areas:

  • Institute of Development Studies Research Repository

    The Research Repository is an active repository of digital publications by IDS members and research partners. It consists of a number of curated communities and collections.

  • Mobilising Knowledge for Development Digital Library

    The Mobilising Knowledge for Development Digital Library provides access to over 6000 publications produced by research institutes in Africa and Asia. This collection was compiled and digitised through partnership agreements under the Mobilising Knowledge for Development programme and the Global Open Knowledge Hub.

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Institute of Development Studies Research Repository [10934]
Mobilising Knowledge for Development Digital Library [6235]

Recently Added

  • Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration 

    Santoro, Fabrizio; Prichard, Wilson; Mascagni, Giulia (Institute of Development Studies, 2024-04)
    Tax administrations in Africa and, more broadly, low-income countries (LICs), are increasingly investing in advanced digital technologies, in an effort to build more effective, rules-based and efficient tax systems. ...

  • Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State 

    Occhiali, Giovanni; Kangave, Jalia; Khan, Hamza Ahmed (Institute of Development Studies, 2024-04-12)
    This paper gives preliminary insights into the challenges surrounding the taxation of high net worth individuals (HNWIs) in Nigeria – first in general terms, and then with a specific focus on Borno State. The need to ...

  • A Climate Treaty for the Global Taxation of Carbon 

    Falcão, Tatiana (Institute of Development Studies, 2024-04-12)
    This paper aims to highlight the key policy considerations undertaken when drafting the articles that informed the text of the Multilateral Carbon Tax Treaty (MCTT). It is the product of the many comments received from the ...

  • Multilateral Carbon Tax Treaty (MCTT) 

    Falcão, Tatiana (2024-04-12)
    These are the draft articles of the Multilateral Carbon Tax Treaty (MCTT). It is the product of the many comments received from the commentators invited to provide inputs to the MCTT. The MCTT comprises 31 articles that ...

  • Test Title 

    Test, Test (Institute of Development Studies, 2024-04)
    Test reird.

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