Institute of Development Studies Research Repository: Recent submissions
Now showing items 301-320 of 11039
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Working Together for Prevention and Control of Zoonoses in India
(University of Sussex, 2019-07-01)Despite calls for collaborations across animal and human health sectors to control zoonoses, a ‘black-box’ approach to collaborations means there is limited understanding of their drivers, characteristics and dynamics. In ... -
Practical Guides for Participatory Methods: Disability Inclusive Research
(Institute of Development Studies, 2023-08-23)In the past, people with disabilities have been left out of many aspects of life including research. They have not usually been included in ‘mainstream’ studies about key topics such as health, education, WASH, gender ... -
Between God, the People, and the State: Citizen Conceptions of Zakat
(Institute of Development Studies, 2023-08-23)Zakat – one of the five pillars of Islam – is an annual obligatory payment, typically equivalent to 2.5 per cent of an individual’s productive wealth, to a set of appropriate recipients, including the poor. The annual ... -
Siloed Discourses: a Year-long Study of Twitter Engagement on the Use of CRISPR in Food and Agriculture
(Routledge, Taylor & Francis Group, 2023-08-22)Gene editing technologies are emerging as powerful tools for agricultural development, spurring both hopes and concerns in society. To understand emerging discourses and coalitions around the role of CRISPR gene editing ... -
Rethinking Formalisation: A Conceptual Critique and Research Agenda
(Institute of Development Studies, 2023-08-01)The concept of ‘formalisation’ has been ubiquitous in development discourse and policymaking. It has underpinned policy interventions and proposals from tax registration to property titling, and a range of measures ... -
Zakat, Non-State Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic
(Institute of Development Studies, 2023-08-01)The funding of social protection initiatives is especially complex in times of crisis. While social protection is critical as a means of redistributing income, delivering relief to those in particular need, and building ... -
Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance
(Institute of Development Studies, 2023-08-17)The concept of ‘tax morale’ seeks to capture an individual’s willingness (or unwillingness) to pay taxes. The study of tax morale in lower-income countries is significant for understanding “quasi-voluntary” tax compliance, ... -
The Menopause: Hidden WASH Needs
(The Sanitation Learning Hub, Institute of Development Studies, 2023-08)This SLH Learning Paper provides practical guidance for the WASH sector on meeting the additional needs of women going through the (peri)menopause, a phase of life rarely spoken about. The paper outlines what the perimenopause ... -
Opportunities to Strengthen Trade Policy for Food and Nutrition Security: an Analysis of Two Agricultural Trade Policy Decisions
(Springer, 2023-07-11)Food insecurity and the double burden of malnutrition have emerged as prevailing global health challenges of the twenty-first century. These have been influenced by trade policy decisions, particularly in relation to ... -
Countering Backlash in the Implementation of Bangladesh's Domestic Violence Act
(Countering Backlash, Institute of Development Studies, 2023-08-14)Domestic violence rates are high in Bangladesh in spite of laws such as the Nari o Shishu Nirjatan Domon Ain and the DVPPA 2010. According to data from the Bangladesh Bureau of Statistics, almost three in every five women ... -
Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low Income Countries: The Case of Ethiopia
(Sweet and Maxwell, 2023-07)Much international technical assistance is directed towards increasing the capacity of tax authorities in low-income countries to understand and effectively implement the OECD Transfer Pricing Guidelines, and thus retain ... -
Fringe Heroines: Situated Struggles of Women Scientists in Brazilian Agriculture
(Taylor & Francis Group, 2023-08-02)Feminist scholarship regards the Western scientific revolution and twentieth-century agricultural modernization as patriarchal endeavors and technoscientific regimes as entangled in societal interests and politics. In ... -
Technology Evolution and Tax Compliance: Evidence from Rwanda
(Institute of Development Studies, 2023-08)Information technology (IT) has great potential to help increase taxpayer compliance and revenue collection. Despite the increasing use of IT solutions by African tax administrations, evidence on its effectiveness ... -
Catch Them If You Can: The Politics and Practice of a Taxpayer Registration Exercise
(Institute of Development Studies, 2023-08)Tax registration drives have become an increasingly popular intervention to expand the coverage of tax nets across sub-Saharan Africa. Promising increased revenue for states and formalisation benefits for newly ... -
Our Neighbourhood our Lives Impact of Covid-19 Through the Eyes of Children
(Terre de hommes, 2023-08)The COVID-19 pandemic has had a profound impact on the lives of working children and their families and communities. It has disrupted education, increased economic vulnerability, and heightened the risk of child labour. ... -
Reversing Domestic Workers’ Rights: Stories of Backlash and Resilience in Delhi
(Institute of Development Studies, 2023-08)As a partner on the cross-country comparative action research project, Countering Backlash: Reclaiming Gender Justice led by the Institute of Development Studies (IDS), UK, Gender at Work Consulting – India (GWCL) is ... -
Women in Ethiopian Tax Administration: Evidence on Representation and Performance
(Institute of Development Studies, 2023-08)In the growing body of research on gender and taxation in low-income countries, the implications of having more women in tax administration have received relatively little attention. Using data from employee records and ... -
Digitalisation and Subnational Tax Administration in Nigeria
(Institute of Development Studies, 2023-08)Recently, there has been an expansion in the deployment of digital systems and digital IDs among taxing authorities. However, little is known about the extent to which such technologies are being adopted, or about whether ... -
Tax and Governance in the Context of Scarce Revenues: Inefficient Tax Collection and its Implications in Rural West Africa
(Institute of Development Studies, 2023-08-09)The expansion of the ‘tax net’ has commanded considerable domestic and international policy attention as a means of financing essential services, reducing dependence on international aid, and producing positive ‘government ... -
Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management
(Institute of Development Studies, 2023-08)Forests are important socio-economic assets in many low-income countries. However, they are often over-exploited as governments do not sufficiently valorise them, including by taxing them inefficiently. This is the case ...