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  • Document

    Tax unrest among market traders: the local side of ActionAid’s international tax justice campaign in Nigeria

    International Centre for Tax and Development, 2018
    Tax justice has become a popular concept, and a number of international tax justice campaigns have exposed aspects such as the unfairness of tax havens and harmful tax breaks. Yet, the idea of tax justice at the local level is less well-known.
  • Document

    Subnational value added tax in Ethiopia and implications for states’ fiscal capacity

    International Centre for Tax and Development, 2018
    In most federal systems, state governments are funded through a combination of direct fiscal transfers from the central government, and the revenue they collect directly from locally adopted taxes. Ethiopia is a federal polity, but follows a slightly different path in the case of its most important tax source – value added tax (VAT).
  • Document

    Are there any reliable data on wages in low-income countries? Observations and lessons from Ethiopia

    International Centre for Tax and Development, 2018
    Administrative data from tax returns have recently become available in many African countries thanks to the modernisation of revenue authorities and the digitisation of tax records. The availability of these data has opened new opportunities for policy-relevant analysis of real-life taxpaying behaviour.
  • Document

    How local authorities can exploit the potential for effective property taxes: a case study of Harare

    International Centre for Tax and Development, 2019
    Property tax is tax charged on real estates or immovable assets. The tax base may be on land only, land and improvements on the land, or improvements on the land only. For the purpose of this paper property tax shall be referred to as tax on all types of immovable properties, residential, commercial and industrial, and farms.
  • Document

    Navigating the pathways from exclusion to accountability: from understanding intersecting inequalities to building accountable relationships

    Institute of Development Studies UK, 2018
    Inclusion of the most marginalised people through addressing discriminatory dynamics is central to achieving the Sustainable Development Goals. This research report considers how the intersection of spatial, economic and identity-based factors drive poverty and marginalisation.
  • Document

    Subsidy reform and distributive justice in fisheries

    International Institute for Environment and Development, 2019
    While most fisheries are already overexploited, many governments allocate capacity-enhancing subsidies to the fishing sector, encouraging further overfishing. Target 14.6 of Sustainable Development Goal 14 and WTO negotiations to eliminate harmful subsidies both call for action on reform.
  • Document

    Food value chains for nutrition, in agriculture for improved nutrition: seizing the momentum

    Centre for Agriculture and Bioscience International, 2019
    Despite global goals to decrease malnutrition, there remain many challenges in providing access to a nutritious diet for all. Food value chains for nutrition have been the focus of a number of reviews but evidence of their impacts remains limited.
  • Document

    ESRC-DFID Research for Policy and Practice: Women, work and social protection

    Impact Initiative, 2019
    is collection of ESRC-DFID-funded research explores the need for a holistic approach to social protection moving beyond a framing of poverty alleviation as primarily being about access to the traditional labour market and cash transfers to encompass a broader range of considerations. Explores research from Bangladesh, Malawi, Lesotho, South Africa and Rwanda.
  • Document

    Teach to comply? Evidence from a taxpayer education programme in Rwanda

    International Centre for Tax and Development, 2019
    The role of taxpayer education in improving tax compliance has been largely unexplored in the literature. This paper starts to fill this gap by providing the first rigorous evaluation of the effectiveness of taxpayer education on knowledge, perceptions, and compliance, which took place in Rwanda. Analysis is based on a unique dataset that combines administrative and survey data.
  • Document

    Impact of climate change on rural livelihoods

    Centre on Integrated Rural Development for Asia and the Pacific, 2018
    Impacts of Climate Change on Rural Livelihoods in CIRDAP Member Countries – the Rural Development Report 2017 is the fourteenth of the CIRDAP biannual reports that explores the current status and future perspectives on how climate change may affect livelihoods of rural people in Asia and the Pacific region.

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