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  • Document

    Helping to make safe abortion a reality in Zambia

    Impact Initiative, 2018
    Zambia has one of the most liberal abortion laws in sub-Saharan Africa. However, in spite of this, unsafe abortion continues to contribute to high rates of maternal mortality. Stigma, poverty, conscientious objectors, and lack of knowledge all contribute to why many adolescent girls and women do not and cannot access safe abortions in Zambia.
  • Document

    Deforestation or Development

    State and University Library of Hamburg, 2017
    'Deforestation or Development', which is based on empirical data gathered during 13 months of in-depth fieldwork in 2014 and 2015, provides a holistic understanding of the causes of forest loss in Zambia.
  • Document

    How do we measure tax expenditures? The Zambian example

    International Centre for Tax and Development, 2017
    The objective of this paper is to help inform future tax reforms related to tax expenditure provisions in Zambia.It sets out how tax expenditures can be categorised, measured and evaluated, and provides guidance on establishing a robust framework for monitoring and evaluating tax expenditures in Zambia.
  • Document

    Caught in a trap: Zambia’s mineral tax reforms

    International Centre for Tax and Development, 2012
    Any investment that involves unrecoverable costs relies on the good faith of the government not to raise taxes after costs have been incurred. Unfortunately, features inherent within the political economy of natural resource industries, and particularly within poor countries, makes a stable investment environment difficult to achieve.
  • Document

    People’s views of taxation in Africa: a review of research on determinants of tax compliance

    International Centre for Tax and Development, 2012
    What are the key determinants of taxpayer compliance? And which features of citizen-state relations govern attitudes and behaviour regarding taxation? This paper examines the analytical foundation, methodological approaches and key findings of available empirical literature on taxpayer behaviour in Africa.
  • Document

    Low government revenue from the mining sector in Zambia and Tanzania: fiscal design, technical capacity or political will?

    International Centre for Tax and Development, 2013
    The contribution of mining to economic and social development in Sub-Saharan Africa is under increased scrutiny and criticism. Minerals are non-renewable resources, and production represents a transformation from a subsoil to a financial asset.
  • Document

    A review of Uganda’s tax treaties and recommendations for action

    International Centre for Tax and Development, 2016
    In June 2014, Uganda announced the temporary cessation of bilateral tax treaty negotiations, and a review of its policy towards such treaties.
  • Document

    Can conservation agriculture save tropical forests? The case of minimum tillage in Zambia

    Norwegian University of Life Sciences, 2017
    Minimum tillage (MT) is a key component in the promotion of conservation agriculture (CA). This paper asks whether MT reduces cropland expansion and thus deforestation. We develop a simple theoretical household model of land expansion, and test hypotheses by estimating a double hurdle model using household survey data from 368 smallholders in rural Zambia.
  • Document

    Land tenure reforms, tenure security and food security in poor agrarian economies: causal linkages and research gaps

    Global Food Security - journal, 2016
    This paper reviews the literature to identify the relationship between tenure security and food security. The literatures on tenure issues and food security issues are not well connected and the scientific evidence on the causal links between tenure security and food security is very limited.
  • Document

    Courting catastrophe? Humanitarian policy and practice in a changing climate

    Institute of Development Studies UK, 2017
    Humanitarian crises appear dramatic, overwhelming and sudden, with aid required immediately to save lives. Whereas climate change is about changing hazard patterns and crises are in reality rarely unexpected, with academic researchers and humanitarian and development organisations warning about possible risks for months before they take place.

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