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Key Issues and Collections
Climate change
We need to move fast to mainstream climate change into planning for sanitation and hygiene access. In a challenging landscape, where do we start?
COVID 19
Social Science research to inform the global response to the Covid-19 pandemic
Health systems in fragile and conflict affected settings
What evidence exists for strengthening health systems in fragile and conflict-affected states
Nutrition
How to design agriculture and food-related policies, programmes and interventions to improve nutrition.
Latest documents
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Document
Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia
Giulia Mascagni, Andualem T. Mengistu, Firew B. Woldeyes / Elsevier, 2021The widespread introduction of ICTs and digitised data management systems is one of the most important developments amongst African tax administrations in recent years. However, very little evidence is available on their effectiveness to increase compliance and on how taxpayers respond to these changes. This paper starts filling this gap by reporting three sets of results from Ethiopia.DocumentEffective tax rates and firm size in Ethiopia
Giulia Mascagni, Andualem Mengistu / Wiley Online Library, 2018The literature on Effective Tax Rates (ETRs) focuses on high- and middle-income countries, but there is very little evidence on low-income countries. This article addresses this gap with new evidence from Ethiopia. We investigate corporate ETRs in Ethiopia and whether the distributional effects they have in practice are in line with the corporate tax policy design.DocumentFactors affecting the adoption and usage of electronic tax system in Ethiopia in the case of Addis Ababa city large taxpayers
Mathewos Woldemariam Birru / Taylor and Francis Group, 2021The aim of this research is to assess the adoption and usage of electronic tax system in the case of large taxpayers in Addis Ababa city through the implementation of unified theory of acceptance and use of technology (UTAUT) model with the addition of web quality, awareness, anxiety and perceived risk.DocumentGender and Tax Incidence of Rural Land Use Fee and Agricultural Income Tax in Ethiopia
Hitomi Komatsu, Alemayehu A. Ambel, Gayatri Koolwal, Manex Bule Yonis / World Bank, 2021The rural land use fee and agricultural income tax are major payments for rural landholders in Ethiopia. This paper examines the gender implications of these taxes using tax payment and individual land ownership data from the Ethiopian Socioeconomic Survey 2018/2019. It finds that the rural land use fee and agricultural income tax, which are assessed on the area of landholdings, are regressive.DocumentTrade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data
Andualem T Mengistu, Kiflu G Molla, Giulia Mascagni / Oxford University Press, 2021This paper explores the relationship between tax rates and tax evasion in a low-income country context: Ethiopia. By using transaction-level administrative trade data, we are able to provide an analysis that is largely comparable with the rest of the literature while also introducing two important innovations.DocumentThe Impact of Intergovernmental Transfers on Fiscal Behaviour of Local Governments in Ethiopia
Dejene Mamo Bekana / International Centre for Tax and Development, 2020This paper examines the effect of intergovernmental fiscal transfers on the fiscal behaviour of local governments in Ethiopia for the period 2004-2018. The empirical findings suggest that central government grants bolster state-level employment and expenditure. However, grants from the central government to states do not crowd out state-level revenue collection.
Blog
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19 November 2021The original blog post appeared on the Towards Brown Gold website. -
18 November 2021he original blog post appeared on the Sanitation Learning Hub website. -
7 October 2021Earlier this year, the Sanitation Learning Hub team published a call for applicants to undertake a gender equality and social inclusion (GESI) audit of the programme to identify how GESI issues are addressed in our activities and internal orga
What's new
6th July 2022
Join the Rejuvenate project for a virtual event to discuss, how does gender intersect with child/youth rights and participation?
7th June 2022
Better Assistance in Crises (BASIC) Research is collaborating with socialprotection.org throughout June to deliver an interactive e-discussion series on delivering social
4th January 2022
A large part of the Sanitation Learning Hub’s (SLH) work is around research and learning to support gender equality and social inclusion (GESI) in sanitation and hygiene programming.
29th November 2021
Has the pandemic allowed for more participation in important spaces by children and youth?Or have those spaces become less participatory with digital, financial, and geographical divides?
5th November 2021
Click here to register for the webinarIt has been a long-standing goal of water, sanitation and hygiene (WASH) professionals to improve the health and lives of children.