Sharing the best in global development research for policy and practice.
Key Issues and Collections
DocumentRuhil Iyer, Léa Pare Toe / The Sanitation Learning Hub, 2022Despite climate change being a major concern for the sanitation sector, rural sanitation remains neglected in the wider discussions of climate impacts on WASH services. Also, the voices of vulnerable individuals, households, and communities who are experiencing the effects of climate change in relation to sanitation issues are missing.Document
Engaging and Empowering Young People through Arts and Humanities Approaches in the Context of Global ChallengesA. Brody / PRAXIS: Arts and Humanities for Global Development, University of Leeds, 2022The central question informing the report is: What is the distinctive contribution of arts and humanities research for engaging and empowering young people in the context of global challenges?Document
Can ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in EthiopiaGiulia 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.DocumentGiulia 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.Document
Factors affecting the adoption and usage of electronic tax system in Ethiopia in the case of Addis Ababa city large taxpayersMathewos 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.DocumentHitomi 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.
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
4th November 2022
The Coalition for Religious Equality and Inclusive Development has just published a new, free e-Book.
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?