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Latest documents

  • Document

    Overlapping zones of exclusion: Carbon markets, corporate hydropower enclaves and timber extraction in Cambodia

    M. Käkönen, T. Thuon / Taylor and Francis Group, 2019
    This contribution looks at the interplay of different logics of governing the environment, resources and people in Cambodia that materialise in overlapping zones of exclusion, thereby co-producing new relations of resource control in a complex frontier constellation: a frontier for water, forest and carbon commodities and also for state control.
  • Document

    Tax compliance costs in developing countries: Evidence from Ethiopia

    W. Abehodie, J. Coolidge, L. Olivier / UNSW Business School, 2017
    This paper estimates tax compliance costs for business taxpayers in Ethiopia; it also assesses factors affecting the magnitude of tax compliance costs. The paper uses survey data from a scientific sample of 1,003 Ethiopian businesses. Total tax compliance costs in the year 2012/13 were estimated to be about 4.5 percent of tax revenue collection.
  • Document

    Tax compliance attitude of the rural farmers: The case of Ethiopia

    H. Azime, G. Ramakrishna / ResearchGate, 2018
    Applying binary logit regression model, we argue that tax compliance is a function of the individual smallholder farmers and related variables. The evidence presented in this article, based on the 2014 5th Afrobarometer Survey.
  • Document

    Registration for VAT: The Ethiopian experience

    Y. Alemu / Social Science Research Network, 2012
    Registration is one of the integral parts of the VAT system. According to article 7(1)(a) of the VAT proclamation registered persons are identified as the first groups of taxpayers. Even though registered person are identified as taxpayers they are not required to pay tax, rather they are only required to collect tax from their customers.
  • Document

    Reflections on tax crediting system under Ethiopian law

    Y. Alemu / Social Science Research Network, 2012
    VAT refers to increase in value of goods and services at each stages of production. Therefore, VAT is basically a tax to be levied on the value added by an organization at each stage of its rendering services or producing goods.
  • Document

    Public financial management perspectives on health sector financing and resource allocation in Ethiopia

    R. Kelly / Duke Sanford Center for International Development, 2020
    In this paper, we discuss Ethiopia’s approach to health delivery, trends in health financing trends, focusing on the financing arrangements and expenditure management systems through which health funding is allocated from various internal and external sources.


What's new

19th August 2020
The climate crisis is a water crisis, and broad partnerships are needed to tackle both. To help bridge the gap between the 2019 and 2021 World Water Weeks, WWWeek At Home will bring together convenor-hosted, virtual adaptations of sessions on water and climate change originally destined for World Water Week 2020.
7th July 2020
In the context of the Covid-19 pandemic, cash-strapped governments across Africa will be looking for ways to fill revenue gaps.
2nd July 2020
The Partnership for Economic Policy (PEP) has launched a new call for project proposals on the theme of Climate change in Sub-Saharan Africa: The impacts and responses for women and girls. This initiative aims to produce the evidence that local and national policymakers need to inform specific policy interventions for:
Sanitation workers manually emptying faecal sludge from pits in Bangalore, India
23rd June 2020
Join the Coalition for Religious Equality and Inclusive Development (CREID) online to hear from UK Special Envoy on FoRB and our international panel of experts discuss religious inequalities and Covid-19.
17th March 2020
Following the global commodities boom, investment has poured into large-scale extractive, green energy and other resource development projects around the world. Many of these are in the rural margins – places geographically but also politically distant from the centres of economic power.