Borrowing risk and the tequila effect

Despite 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.

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?

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.

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.

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.