Institute of Development Studies Research Repository: Recent submissions
Now showing items 121-140 of 11039
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Key Considerations: Social, Structural and Community Dynamics of Cholera Transmission and Mortality in Ethiopia
(Institute of Development Studies, 2024-04-09)The current cholera outbreak in the Federal Democratic Republic of Ethiopia began in August 2022. As of April 2024, active outbreaks had been recorded in most regions of the country, including: Amhara; Dire Dawa; Harari; ... -
Can Rural Property Tax Generate Revenue? A Simple Accounting Exercise in Sierra Leone
(Institute of Development Studies, 2024-03)How should governments in sub-Saharan Africa boost their own-source revenue? In this research note I explore the decision of policymakers to expand property taxation into rural areas in the context of developing countries. ... -
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Changing Narratives Around Humanitarian Protection and Gender‑Based Violence: An Artistic Journey
(Institute of Development Studies, 2024-03-27)Art is enjoying a resurgence among researchers, activists, and practitioners as a powerful medium to challenge conventional narratives around humanitarian protection, and give access to a broader range of perspectives. As ... -
K4DD Test
(Institute of Development Studies, 2024-03)This is a test for K4DD. This is a test for K4DD. This is a test for K4DD.This is a test for K4DD. -
Indirect Rule: Armed Groups and Customary Chiefs in Eastern DRC
(Institute of Development Studies, 2024-02)This paper leverages a novel panel dataset covering the histories of 306 chiefs and 256 episodes of village governance and taxation by armed groups in 106 villages in eastern DRC in order to analyse the relationship ... -
Engendering Taxation: a Research and Policy Agenda
(Institute of Development Studies, 2024-03)Increased attention has been paid to the gender dimensions of taxation in recent years, though there has been limited research on the subject – particularly in lower-income contexts. Understanding how tax policies might ... -
Re-evaluating Uganda’s Mobile Money Tax
(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
(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 ... -
Nuevas perspectivas para el desarrollo en base a recursos naturales: una visión neo-schumpeteriana para América Latina
(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
(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
(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
(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
(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
(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?
(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
(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?
(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
(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 ...