Institute of Development Studies Research Repository: Recent submissions
Now showing items 21-40 of 11038
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Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda
(Institute of Development Studies, 2024)Comprehensive population data is often lacking in many developing countries, especially in Africa. This is a critical challenge for tax administrations, who are already grappling with a substantial hidden informal economy. ... -
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Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low-Income Countries: The Case of Ethiopia
(Institute of Development Studies, 2024-05)This policy brief is extracted from a full-fledged research report financed by the International Centre for Tax and Development through the Ethiopian Tax Research Network and published in the British Tax Review, Issue 2, ... -
African Cities in the Wake of Covid-19: Tracing Multiple Inequalities, Official Responses and Grassroots Strategies in Harare, Kampala, Lilongwe and Nairobi
(African Cities Research Consortium, 2024-04)Covid-19’s acute phase has now subsided, but its lasting socioeconomic, health and political consequences remain poorly understood, especially in African cities. This paper discusses the pandemic’s impacts and grassroots ... -
Targeting in Protracted Crises: Nigeria Case Study
(Institute of Development Studies, 2024-06-04)This country case study focuses on Nigeria and the specific challenge of conflict, violence, and insecurity. Using four waves of General Household Survey data covering the period 2010 to 2019, we analyse trends in poverty, ... -
Enhancing Taxpayer Registration with Inter-Institutional Data Sharing – Evidence from Uganda
(Institute of Development Studies, 2024-05)Governments in low-income countries struggle to collect and use population information adequately. For tax administrations, all of which require comprehensive data about the tax base, the lack of accurate information ... -
Does Collecting Taxes Erode the Accountability of Informal Leaders? Evidence from the DRC
(Institute of Development Studies, 2024-05)Test text here. -
Women in Ethiopian Tax Administration: Evidence on Representation and Performance
(Institute of Development Studies, 2024)Test text here. -
The Price of Simplicity: Skewed and Regressive Taxation in Accra’s Informal Sector
(Institute of Development Studies, 2024-05)International and domestic policymakers have long assumed that informal economies represent an ‘untapped goldmine’ for government coffers. While recent research has highlighted that many informal businesses do pay a range ... -
Tax Revenue in Emerging Markets and Developing Countries: Does Digital Finance Matter?
(Institute of Development Studies, 2024-05)This paper investigates whether adopting mobile money services influences non resource tax revenues in emerging markets and developing countries. Using a sample of 97 countries over the period 1990–2021, our empirical ... -
Presumptive Taxation and Equity: Evidence from the Ethiopian Informal Sector
(Institute of Development Studies, 2024-05)Presumptive tax has become a popular way of taxing businesses operating in the informal sector in middle- and low-income countries. The introduction of the presumptive tax system in Ethiopia in 2002 was intended to widen ... -
Women’s Struggles for Empowerment in Bangladesh
(Current History, 2024-04-01)Women have made substantial gains in health, education, and political representation in Bangladesh, which has been led by female prime ministers since 1991. Women play a key role in the garment industry, the country’s main ... -
Multiple Crises, Coping Strategies, and their Longer-Term Impacts
(Institute of Development Studies, 2024-05-28)The multiple economic shocks during the Covid-19 pandemic resulted in an estimated 1.6 million people falling into poverty in Bangladesh, especially in urban low-income areas, and for women, marginalised groups and those ... -
Tax Revenue in Emerging Markets and Developing Countries: Does Digital Finance Matter?
(Institute of Development Studies, 2024-05)The context of multiple crises in recent times, including the COVID-19 pandemic, the war in Ukraine, and the rising number of severe climate-related events, has once again emphasised the pressing need for emerging ... -
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Cameroon’s Tax on Mobile Money: Implications for Agents’ Performance and Revenue Sustainability
(Institute of Development Studies, 2024-05)Agents play a key role in making financial services more accessible, especially for those who are financially excluded. Agents act as intermediaries between mobile money account holders and mobile money service providers, ... -
Perceptions on Government Feedback Mechanisms During the COVID-19 Pandemic: Household Survey Findings
(BRAC Institute of Governance and Development, 2023-11-12)The research project titled Feedback State: Hearing & Responding to Bangladeshi Citizens During The COVID-19 Pandemic aimed to explore how the Bangladesh state listened to and responded to its citizens’ health and social ... -
Cameroon’s Tax on Mobile Money: Implications for Agents' Performance and Revenue Sustainability
(Institute of Development Studies, 2024-05)Mobile money taxation gives African governments an opportunity to broaden their fiscal base and explore new revenue-generating possibilities. Cameroon introduced a 0.2 per cent tax on mobile money transfers and withdrawals ... -
School Education in Bangladesh: Post-Pandemic Resilience and Sustainability
(Campaign for Popular Education (CAMPE) Bangladesh, 2024-03)CAMPE is happy to announce the publication of its 21st Education Watch Report titled “School Education in Bangladesh: Post-Pandemic Resilience and Sustainability”. This 2023 Study has diligently examined the consequences ...