Key Issues

Latest documents

  • Document

    Firm response to VAT registration threshold in Ethiopia

    S. Sow, M.M. Gebresilasse / Colombia University, 2016
    The empirical evidence on the effects of VAT policy in developing countries is scarce. Using a detailed firm level census panel, the authors study the response of manufacturing firms to the adoption of VAT in Ethiopia. The VAT policy mandated firms with revenue higher than $22000 to register for VAT and the smaller firms to pay a lower turnover tax.
  • Document

    Challenges of Value Added Tax (VAT) collection performance: a case study of Hawassa City Revenue Authority (South Ethiopia)

    W. Jerene / SAGE Publications, 2016
    This study investigates the challenges of Value Added Tax (VAT) collection performance in case of Hawassa City Revenue Authority. The study adopted a mixed research method approach to answer the research questions.
  • Document

    Challenges of electronics tax register machine (ETRS) to businesses and its impact in improving tax revenue

    H.K. Mohammed, Z. Degife / International Journal of Scientific Knowledge, 2014
    This study was conducted to assess problems faced by traders during using ETRs the Case of Addis Ababa City. The paper has identified problems related to the use of ETRs from the perspective of tax payers. The study has used both primary and secondary sources of data. Using random sampling method 363 tax payers were selected from the total population of 6794 with 85% return rate.
  • Document

    Property taxation and economic development: lessons from Rwanda and Ethiopia

    T. Goodfellow / Sheffield Political Economy Research Institute, 2016
    Property taxation is increasingly emerging on the international development agenda, amid growing recognition that it is an underutilised source of revenue for state building and redistribution.
  • Document

    Taxing pensions

    H. Cremer, P. Pestieau / Toulouse School of Economics, 2016
    There exists a wide variety of tax treatments of pensions across the world. And the reasons for such a range of regimes are not clear. This note reviews the general principles of pension taxes and analyses the theoretical foundations of why pension incomes ought to be taxed specifcally. To do this, one has to distinguish between public and private pensions.
  • Document

    Public involvement, environment and health: evaluating GIS for participation: full report on research activities and results

    J.M. Forrester, L. Potts, P.J. Rosen, S. Cinderby / Economic and Social Research Council, UK, 2003
    This report presents the results of a research project which assesses the use of Geographic Information Systems for Participation (GIS-P) to extract and present ‘lay’ knowledge. This methodology presents non-specialist perceptual information around spatially related problems in the form of 'citizen maps' of local issues.


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  • Women filming
    8 May 2018
    This blog originally appeared on the Institute of Development Studies website.
    Dolf te Lintelo
  • Burning waste
    30 January 2018
    This blog first appeared on the Institute of Development Studies website and is reposted with their permission. 
    Patrick Schröder
  • Data word cloud
    28 November 2017
    Every piece of research contains data whether qualitative or quantitative.  How that data is derived and used varies from case to case. With increasing time pressures and a need to validate assumptions, there is growing concern that sound ethics are seen as a luxury but as a recent discussion at IDS concluded, good data ethics are essential if research is to have meaningful impact on lives.
    Alice Webb
    Grace Lyn Higdon

What's new

An area of degraded land.
8th August 2018
Our friends at the GODAN Action project are pleased to announce a new call for applications for the Open Data Management Online Course. The GODAN Action team has expanded the content of the course to include land in addition to agriculture and nutrition.
Two men in Dhaka drive a wheelchair
31st July 2018
At the inaugural Global Disability Summit last week on the 23rd and 24th July, the UK Department for International Development (DFID) called for action to address the 'global injustice' of discrimination against persons with disabilities.
Woman holding bag of peanuts
11th June 2018
A Global Open Data for Agriculture (GODAN) partner report has highlighted the need for open access and open data at universities to help solve world hunger and malnutrition.
graffiti saying ebola stops with me
11th June 2018
Launched today in partnership between the Institute of Development Studies (IDS) and the London School of Hygiene & Tropical Medicine (LSHTM) is a new online platform, the Epidemic Response Anthropology Platform (ERAP2), building on the success of the
Eldis Anniversary Workshop September 2016
30th May 2018
Interested in working with the Knowledge, Impact and Policy team at the Institute of Development Studies, on projects like Eldis and others?