The Institute of Development Studies (IDS) Research Repository is an active repository of digital publications by IDS members and research partners. The Repository consists of a number of curated communities and collections.

The Institute of Development Studies is a global research and learning organisation for equitable and sustainable change. We work with governments, philanthropic foundations, academic institutions and civil society organisations to transform approaches to progressive social, political and economic change. Our world-class research, learning and teaching brings an understanding of people's lived experiences to policy and practice that can respond to unprecedented environmental, social, political, economic and technological disruptions globally. Find out more about IDS at www.ids.ac.uk

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Recent Submissions

  • Re-Evaluating Uganda’s Mobile Money Tax 

    Wales, Christopher (Institute of Development Studies, 2024-01)
    The current system for taxing mobile money in Uganda is widely disliked, unbalanced, and arguably distortionary. We show there is a case to re-evaluating it, with a view to principled reform. But there is also a case ...
  • A Tax Strategy for a Digital Uganda 

    Wales, Christopher (Institute of Development Studies, 2024-01)
    The Government of Uganda has a vision for a digitally empowered society, which is set out in a wide range of government documents. Ministries, Departments and Agencies (MDAs) have their own digital strategies cascading ...
  • Does Cash-Plus Programming Work in Contexts of Protracted Crises? 

    Holland-Szyp, Carolina; Lind, Jeremy; Sabates-Wheeler, Rachel (Institute of Development Studies, 2024-03-18)
    Cash-plus programmes aim to strengthen food security and livelihoods by providing cash transfers alongside complementary support and services. In stable settings, these programmes can, to some extent, draw on established ...
  • The Role of Social and Behavioural Sciences in Emergencies and Crises 

    Grant, Catherine (Institute of Development Studies, 2024-01)
    This report considers crises and emergencies to include a full range of natural hazards, conflict, displacement, humanitarian, public health outbreaks, pandemics, and where these might overlap and become polycrises. The ...
  • Nuevas perspectivas para el desarrollo en base a recursos naturales: una visión neo-schumpeteriana para América Latina 

    Marín, Anabel; Pérez, Carlota (Comisión Económica para América Latina y el Caribe (CEPAL), 2024-03)
    El estancamiento económico y las limitaciones para sostener un proceso de desarrollo sostenido en América Latina en las últimas décadas demandan un replanteo profundo y audaz de las políticas de desarrollo productivo y ...
  • Chess for Countering Backlash 

    Edström, Jerker (Institute of Development Studies, 2024)
    This Chess – Shatranj or Chaturanga - workshop exercise can be played in various ways. You can play this as an exercise – or a series of exercises – in a workshop setting. You can also do it at home or at your desk, to aid ...
  • My Experience as a Peer Researcher with the Enabling Early Child Development in Ealing (ECDE) Project 

    Manufor, Juliet (Institute of Development Studies, 2024-02)
    This briefing provides the reflection of a peer researcher working on the Early Childhood Development in Ealing (ECDE) project. The project gathered the perspectives of 77 parents, carers, and 10 children across the borough ...
  • Community Research Briefing: Enabling Early Child Development in Ealing (ECDE) Project 

    Hrynick, Tabitha (Institute of Development Studies, 2024-02)
    This briefing highlights key findings from the Early Childhood Development in Ealing (ECDE) project. The project gathered the perspectives of 77 parents, carers, and 10 children across the borough on services and support ...
  • Covid Collective Learning Report 

    Taylor, Joe; Taylor, Peter; Clark, Louise (Institute of Development Studies, 2024-03)
    This report provides an overview the Covid Collective research platform, how it was operationalised, and the learning which emerged from the three-year programme. The foundation of the Covid Collective’s theory of change ...
  • Finding the Missing Stone: Mobile Money and the Quality of Tax Policy and Administration 

    Apeti, Ablam Estel; Edoh, Eyah Denise (Institute of Development Studies, 2024-03)
    Digital financial services like mobile money are increasingly prevalent in developing countries as an alternative to traditional financial services. For many governments, they have become critical components of domestic ...
  • Are Trade Rules Undermining Taxation of the Digital Economy in Africa? 

    Banga, Karishma; Beyleveld, Alexander (Institute of Development Studies, 2024-02-29)
    In the face of emerging and new digital business models, countries are facing a political and technical choice of adapting the existing taxation instruments of corporate income tax (CIT) and value added tax (VAT) or creating ...
  • Using Digital Technologies to Improve Tax Collection – the Case of Togo 

    Kang’oro, Dorothy; Ngerero, Fidele; Odongo, Ignatius (Institute of Development Studies, 2024-03)
    The increasing digitalisation of African economies over the past decade, and the spread of mobile money and digital financial services (DFS), present opportunities and challenges to tax administrations in Africa. In ...
  • Getting Targets Right: How Much Revenue can Lower-Income Countries Raise? 

    Gallien, Max; Lees, Adrienne; Mascagni, Giulia (2024-03)
    Lower-income countries have huge financing needs. While tackling the climate challenge and achieving the Sustainable Development Goals requires substantial capital investments, the Covid-19 epidemic has highlighted an ...
  • Towards Gender Equality in Tax and Fiscal Systems: Moving Beyond the Implicit-Explicit Bias Framework 

    Grown, Caren; Mascagni, Giulia (Institute of Development Studies, 2024-03)
    The subject of gender and taxation has gained increasing traction in policy circles. Most existing evidence is based on the implicit and explicit bias framework developed in the mid-1990s. This framework has been useful ...
  • Researching Capacities to Sustain Social Protection in Protracted Crises. Part 2: Early Findings 

    Slater, Rachel (Institute of Development Studies, 2024-03-06)
    Despite significant attention and interest in shock-responsive social protection, a knowledge gap exists when it comes to our understanding of how to sustain capacity to deliver existing social programmes and systems in ...
  • Researching Capacities to Sustain Social Protection in Protracted Crises. Part 1: The Capacity Cube 

    Slater, Rachel (Institute of Development Studies, 2024-03-06)
    This research briefing introduces the Capacity Cube framework – a new tool for thinking about how capacity to deliver national social protection programmes and systems might be sustained in times of crisis. Its three-dimensional ...
  • Anti-Gender Backlash: Where is Philanthropy? 

    VeneKlasen, Lisa (Institute of Development Studies, 2024-03-01)
    This working paper explores how philanthropic institutions with a history of supporting women’s and LGBTQI+ rights and democracy are seeing and responding to anti-gender backlash, and the background dynamics shaping the ...
  • Notes on Contributors 

    Edstrom, Jerker; Edwards, Jenny; Lewin, Tessa; McGee, Rosie; Nazneen, Sohela; Skinner, Chloe (Institute of Development Studies, 2024-02-26)
    This is the Notes on Contributors for IDS Bulletin 55.1: Understanding Gender Backlash: Southern Perspectives
  • Understanding Gender Backlash: Southern Perspectives 

    Edstrom, Jerker; Edwards, Jenny; Lewin, Tessa; McGee, Rosemary; Nazneen, Sohela; Skinner, Chloe (Institute of Development Studies, 2024-02-26)
    Far from seeing continued steady progress on gender equality, we are currently witnessing significant backlash against gender and sexual rights. Limited and hard-fought gains for some are being reversed, co-opted, and ...
  • Being New Poor in Bangladesh: Coping Strategies, Constraints, and Trajectories 

    Nazneen, Sohela; Ahamed, Raihan; Aziz, Syeda Salina; Joshi, Anuradha; Loureiro, Miguel; Nampoothiri, Niranjan Jathavedan; Nur, Jahid; Sharmila, Nowshin; Ananna, Rabeena Sultana; Zaman, Shahaduz (Institute of Development Studies, 2024-02-28)
    Recent studies of the Covid-19 pandemic have found that millions in Bangladesh fell into poverty during this time, and they were unable to recover to their pre-pandemic economic position. This study draws on qualitative ...

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