OpenDocs at Institute of Development Studies: Recent submissions
Now showing items 1-20 of 13607
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An Analysis of Discrepancies in Taxpayers' VAT Declarations in Rwanda
(IDS, 2019-03-20)This report provides a descriptive analysis of discrepancies resulting from matching different value added tax (VAT) data sources in the Rwanda Revenue Authority database. VAT returns are declared by businesses of all sizes ... -
Expensive to be a Female Trader: The Reality of Taxation of Flea Market Traders in Zimbabwe
(IDS, 2019-03-20)The proportion of economic activities that are categorised as informal or small-scale is unusually high in Zimbabwe. Given the depressed state of the economy over an extended period, it is logical that the government is ... -
How Social Protection Programmes Can Improve Early Childhood Development
(IDS, 2019-03-20)For 250 million children under the age of five in low- and middle-income countries, extreme poverty and stunting undermines their developmental potential. This puts children at risk of a lifetime of hardship, and remaining ... -
Can China Lead in Multilateral Environmental Negotiations? Internal Politics, Self-Depiction, and China’s Contribution in Climate Change Regime and Mekong Governance
(Taylor & Francis Online, 2019-02-19)The impacts of China’s intensified efforts to engage in regional and global environmental governance is widely noted and debated. With rapidly increasing economic and political influence, China has been gradually changing ... -
Beyond the Religious/Secular Binary Trap: Keeping the Focus on Gender Equality
(IDS, 2019-03-19)In a global context of deep ideological, political, social and economic polarisations, it is unsurprising that fault lines exist in Western aid circles on how to engage with the role of religion in relation to gender ... -
Communities Improve Water Management in Burkina Faso
(Institute of Development Studies and The Impact Initiative, 2019-03)Explores how setting up 'Innovation Platforms' in Burkina Faso around two small water reservoirs meant that diverse members of rural communities, agricultural agents, and NGOs could reconcile differences and manage their ... -
Cash transfer Programmes – Impact on Stunting and Financial Inclusion
(IDS, 2019-02-26)This report focussed on evidence published in the last ten years (since 2009) on cash transfer programs’ impact on stunting and financial inclusion. The importance of maternal education on stunting emerged from the literature ... -
Effectiveness of Minimum Quality Standards for Primary Education in Low and Lower Middle-Income Countries
(IDS, 2019-02-28)Minimum quality standards for education are common in low and lower middle-income countries. However, the scope and use of these standards are determined by the country’s level of development. Therefore, some countries ... -
APPI/SPREAD Collective Action for Nutrition Social Audit Programme Odisha, India: Final Evaluation Report
(IDS, 2019-03-15)This report summarises the background, design and methods, and key findings from an independent evaluation of the Collective Action for Nutrition (CAN) Social Audit programme designed and implemented by the Odisha-based ... -
Teach to Comply? Evidence from a Taxpayer Education Programme in Rwanda
(IDS, 2019-03-14)African revenue authorities developed a growing interest in tax education as a key driver of compliance and in the context of a modern approach to tax administration (Mascagni and Santoro, 2018). Indeed, poor tax knowledge ... -
How Local Authorities Can Exploit the Potential for Effective Property Taxes: A Case Study of Harare
(IDS, 2019-03-14)Property tax is tax charged on real estates or immovable assets. The tax base may be on land only, land and improvements on the land, or improvements on the land only. For the purpose of this paper property tax shall be ... -
Toilets Not Taxes: Gender Inequity in Dar es Salaam's City Markets
(IDS, 2019-03-14)Are taxation systems in Africa biased against women? This is a hard question to answer and there is very little literature on the topic. Gender biases of personal income tax systems in developed countries have been well ... -
Inequity and Leave No One Behind: Approaches to Maternal and Newborn Healthcare
(IDS, 2019-02-27)Several approaches have been tried to genuinely leave no one behind in access to maternal and newborn health care (MNH) and the related Reproductive Health (RH) services. Successful ones include individual governmental ... -
How do Women of Reproductive Age Perceive the Zika Virus, Future Vaccines, and Participation in Clinical Trials?
(UnB DAN, 2019)Field report of three funded research projects: a) FINATEC, the University of Brasília Research Foundation (2016-2017); b) Pro-IC, the University of Brasília’s scientific initiation fund (2016-2019); and c) CNPq (2016- ... -
Action Ethnography on Care, Disability and Health Policy and Administration of Public Service for Women and Caretakers of Zika Virus Affected Children in Pernambuco, Brazil
(PPGA UFPE, 2019)In Brazil, the Zika epidemic, a national and public health emergency declared in 2015, and in effect until early 2016, caused severe neurological damage to over three thousand newborn children (3.179 confirmed cases up to ... -
Social Assistance Responses to Zika Virus Epidemic in Brazil
(Institute of Development Studies, 2019)The complex and unprecedented characteristics of the Zika epidemic in Brazil demanded national and local coordination, the intersection of public policies (e.g., health, social assistance, education) and the creation of ... -
The Implementation of Intersectoral Actions of Health and Social Assistance to Assist Children with Congenital Zika Syndrome in the State of Rio de Janeiro
(Escola Nacional de Saúde Pública, 2019)This study is part of the set of projects supported by the ZIKAlliance Social Sciences Research Group, the Oswaldo Cruz Foundation, which was established to investigate various historical, social and political realms of ... -
Serious and Organized Crime in Jordan
(IDS, 2019-02-28)This review presents findings on the prevalence and nature of serious and organized crime in Jordan, and efforts to combat this. The extremely limited literature on the topic indicates that Jordan has low levels of serious ... -
An Overview of Evidence Regarding the Impact of Impact Bonds as Innovative Financing Mechanisms for Education in Development Contexts
(IDS, 2019-02-25)This report provides a summary overview of the evidence regarding the impact of impact bonds (including Social Impact Bonds and Development Impact Bonds) in their application as innovative financing mechanisms for supporting ... -
Understanding the Nourishment of Bodies at the Centre of Food and Health Systems – Systemic, Bodily and New Materialist Perspectives on Nutritional Inequity
(Elsevier, 2019-03-04)That nutritional inequalities continue to proliferate at a global level requires new insight from all disciplines, given their formation at the intersection of broader inequities in food, health and other systems. This ...
