Institute of Development Studies Research Repository: Recent submissions
Now showing items 441-460 of 11039
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Milk Markets in Agropastoralist Areas of Africa – A Photoset
(Institute of Development Studies, 2023-05-03)The photos displayed in this document were taken in Kenya and Ghana as part of the research project Connecting Agropastoral Food Culture Research to Livestock Commercialisation Policy. They accompany the project Policy ... -
Immersive Research for Safer Sanitation in Bihar and Maharashtra, India
(The Sanitation Learning Hub, Institute of Development Studies, 2023-05)In 2022, FINISH Mondial and the Sanitation Learning Hub conducted a participatory and immersive research study to understand ground realities and lived experiences of sanitation and hygiene access in Nandurbar district, ... -
Cannabis Taxation as a Revenue Source for Development: Opportunities and Challenges
(Institute of Development Studies, 2023-04-21)Recent years have seen an increasing number of countries across the globe establish legal markets for the production, distribution, and consumption of medicinal or recreational cannabis. With this has come the expectation ... -
Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries
(Institute of Development Studies, 2023-04-24)Several African countries have introduced taxes on digital financial services (DFS) during the past decade. Given the size and rapid growth of the telecom and DFS sector, DFS taxation is considered an opportunity to broaden ... -
Guidance Note on Community Engagement for Cholera Outbreak Response in the East and Southern Africa Region
(Institute of Development Studies, 2023-04-24)Cholera outbreaks have been on the rise in the East and Southern Africa Region (ESAR) since January 2023, with widespread and extended transmission in Malawi and Mozambique and outbreaks reported in Tanzania, South Africa, ... -
Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour
(Institute of Development Studies, 2023-04-21)Eastern African countries have codified transfer pricing regulations in their efforts to ring fence corporate tax revenue against profit shifting by multinational companies. Kenya (in 2006), Uganda (2011) and Rwanda ... -
Zakat, Non-State Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic
(2023-04-21)Around the world, pandemic relief efforts saw renewed attention to state social protection and its limitations. Less attention has been paid to alternative forms of welfare provision, including zakat in Muslim countries. ... -
Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries
(Institute of Development Studies, 2023-04-21)This background report looks at tax implications for those providing and using digital financial services (DFS), and gives general observations as to whether DFS in Africa are taxed the same as traditional financial ... -
Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria
(Institute of Development Studies, 2023-04-19)Nigeria’s annual economic growth averaged 7.1 per cent in the 2000s, but the 2014–15 oil shock and Covid-19 reversed this, with growth now averaging only 0.7 per cent. Living standards have fallen as population growth ... -
The Tax Side of the Pandemic: Shifts in Compliance Attitudes and Perceptions in Rwanda
(Routledge, 2023-03-22)While much knowledge is being generated on the impact of the pandemic, we still know very little on its implications on taxation in lower-income countries. Yet, tax is crucial to fund crisis response and recovery, in ... -
Tax and Governance in Rural Areas: The Implications of Inefficient Tax Collection
(John Wiley & Sons Ltd, 2023-02-22)While there has been increasing policy attention on broadening tax bases in low-income countries, taxing citizens in rural areas often leads to neither revenue gains nor stronger accountability outcomes. Through case studies ... -
Mothers vs Children: Co-opting Child Rights as Gender Backlash
(Institute of Development Studies, 2023-04)This paper examines how progressive rights frameworks are instrumentalised as gender backlash tools to suppress feminist activism. I engage with the events following Rehana Fathima’s political act ‘Body and Politics’ which ... -
Catch Them If You Can: the Politics and Practice of a Taxpayer Registration Exercise
(Institute of Development Studies, 2023-04)Tax registration drives have become an increasingly popular intervention to expand the coverage of tax nets across sub-Saharan Africa. However, doubts have recently been casted on their impact, as there is increasing ... -
Quiet Revolution? Women’s Collective Empowerment and BRAC
(Taylor & Francis Group, 2023-03-15)BRAC’s focus on women and community organisations in the 1970s was lauded as bringing forth “a quiet revolution.” We explore the evolution of BRAC’s selected programs that built community forums and argue that while BRAC ... -
Strategic Investment Tax Incentives in Africa: The Case of Tax Holidays in Uganda
(Institute of Development Studies, 2023-04)Tax incentives to attract foreign direct investment are common around the world, especially in Africa. Even though many commentators remain sceptical regarding their effectiveness, tax incentives remain popular policy ... -
Cholera Questions Bank
(Institute of Development Studies, 2023-03-30)These resources are intended to support operational social science research to be used in cholera preparedness and response activities undertaken by: Social scientists and operational actors designing and implementing ... -
Power, Poverty, and Knowledge – Reflecting on 50 Years of Learning with Robert Chambers
(Institute of Development Studies, 2023-03-31)Robert Chambers is one of the most influential and prolific scholars to write about participation, poverty, and knowledge in development studies. His writing and thinking have revolutionised the discipline, inspiring both ... -
Notes on Contributors: Power, Poverty, and Knowledge – Reflecting on 50 Years of Learning with Robert Chambers
(Institute of Development Studies, 2023-03-31)This is the Notes on Contributors for IDS Bulletin 54.1A: Power, Poverty, and Knowledge – Reflecting on 50 Years of Learning with Robert Chambers. -
Introduction: Power, Poverty, and Knowledge – Reflecting on 50 Years of Learning with Robert Chambers
(Institute of Development Studies, 2023-03-31)Robert Chambers is one of the most influential and prolific scholars to write about participation, poverty, and knowledge in development studies. His books, chapters, and papers have revolutionised the discipline, inspiring ... -
Robert Chambers and the IDS Bulletin – Some Reflections for Now and the Future
(Institute of Development Studies, 2023-03-31)From our leadership positions in the Institute of Development Studies (IDS) and in the Editorial Steering Group of the IDS Bulletin, it is a pleasure and a privilege to add a note of introduction to this Archive Collection ...