Sharing the best in global development research for policy and practice.
newsOpen call: looking for examples of where people have a say in their economic future
A new project from the Institute of Development Studies is looking for examples of where people are empowered to have their say in their economic future, whether in economic policymaking or grassroots economic alternatives – can you help?
The relationship between FDI flows and tax revenues in Ethiopia: an evidence based on ARDL model with a structural breakM.T. Jeza, A.A. Hassen, G. Ramakrishna / Ethiopian Economic Association, 2016The study is an attempt to investigate the impact of FDI flows on tax revenues in Ethiopia both at aggregate and disaggregate tax revenue levels that include income tax, corporate tax, trade taxes and business profit tax.Document
To tax or not to tax: is that really the question? VAT, bank foreclosure sales, and the scope of exemptions for financial services in EthiopiaT. Lencho / African Journals Online - AJOL, 2011The Ethiopian Value Added Tax of 2002 follows the standard approach of exempting financial services from VAT. Not all ‘financial services’ are, however, exempted from VAT. A number of services provided by the financial institutions are made taxable by the VAT laws of Ethiopia.DocumentT. Lencho / African Journals Online - AJOL, 2010The revenue provisions of the Ethiopian Constitution are striking on a number of levels. By and large, the revenue provisions do not evince conformity with what the theories of fiscal federalism generally prescribe in the area of assignment of revenue powers. In addition, the revenue provisions of the Ethiopian Constitution are more detailed than their counterparts elsewhere.DocumentK.M. Yilma / African Journals Online - AJOL, 2013Tax systems are continuously changing as countries align their tax systems with evolving economic, political, and administrative conditions. Ethiopia has also pursued this track of tax reform following the shift in the economic policy of the government. Since 2002, The Ethiopian tax reform has brought about significant changes to the enforcement aspect of the tax system.Document
Tax reform discourse and its implication on development: evidence from the VAT introduction in EthiopiaM. Gashaw / Mekelle University, 2015The contemporary tax reform projects in the world, especially in developing and transition countries, are under the sway of international institutions, theories and experts influenced by developed countries. The repercussion of such tax reforms on development endeavours of a nation can be quizzed from different angles.DocumentT. Goodfellow / Sheffield Political Economy Research Institute, 2016Property taxation sits at the middle of these issues and is increasingly emerging on the international development agenda, amid growing recognition that it is an underutilised source of revenue for state building and redistribution.
8 May 2018This blog originally appeared on the Institute of Development Studies website.
30 January 2018This blog first appeared on the Institute of Development Studies website and is reposted with their permission.
28 November 2017Every 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.
27th March 2018
Following on from the successful first round of GODAN Action's free e-learning course on Open Data Management in Agriculture and Nutrition, our friends at GODAN Action are pleased to re-open the applications for the second round.
8th March 2018
Over the past year, there has been an exposure of largely socially or publicly invisible sexual harassment and discrimination committed against women.
20th February 2018
Interested in Disaster Risk Reduction Management?
23rd January 2018
The STEPS Summer School in May 2018 will bring together highly-motivated doctoral and postdoctoral researchers, working in fields around development studies, science and technology studies, innovation and policy studies, and across agricultural, health, urban, water or energy issues. The aim is to explore theories, ideas, research methods and practical applications of STEPS thinking on pathways to sustainability.
19th December 2017
Celebrating over 10 years since first being published in 2006, this year provides us with an opportunity to reflect critically on how the powercube has been applied and how it has evolved. So we are looking for your help and asking how has the powercube has assisted you in your work.