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  • Document

    Engaging and Empowering Young People through Arts and Humanities Approaches in the Context of Global Challenges

    A. Brody / PRAXIS: Arts and Humanities for Global Development, University of Leeds, 2022
    The 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 Ethiopia

    Giulia Mascagni, Andualem T. Mengistu, Firew B. Woldeyes / Elsevier, 2021
    The 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.
  • Document

    Effective tax rates and firm size in Ethiopia

    Giulia Mascagni, Andualem Mengistu / Wiley Online Library, 2018
    The 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 taxpayers

    Mathewos Woldemariam Birru / Taylor and Francis Group, 2021
    The 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.
  • Document

    Gender 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, 2021
    The 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.
  • Document

    Trade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data

    Andualem T Mengistu, Kiflu G Molla, Giulia Mascagni / Oxford University Press, 2021
    This 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.

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6th July 2022
Join the Rejuvenate project for a virtual event to discuss, how does gender intersect with child/youth rights and participation?
A patrol of peacekeepers from the United Nations Mission in Sudan (UNMIS) passes through streets lined with looted items awaiting collection in Abyei, the main town of the disputed Abyei area on the border of Sudan and newly independent South Sudan. In a
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?
An illustration shows two children washing their hands in water that's emerged from a run-down toilet building.
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.