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ESRC-DFID Research for Policy and Practice: Pensioner poverty
Impact Initiative, 2019Longer lives not only deliver social benefits but are also crucial from an economic perspective. If supported, longevity can yield productivity gains in terms of a larger, experienced labour force, as well as in contributions to society such as caregiving and volunteering.DocumentRisk-informed development: From crisis to resilience
Overseas Development Institute, 2019ver the past decade, important progress has been made on poverty reduction, disease control and access to healthcare, education and services.DocumentThe digital revolution: Opportunities and challenges for sustainable development
International Institute for Applied Systems Analysis, 2019The Digital Revolution, including technologies such as virtual and augmented reality, additive manufacturing or 3D-printing, (general purpose) artificial intelligence, or the Internet of Things, has entered the public discourse in many countries. Looking back, it is almost impossible to believe that digitalization is barely featured in the 2030 Agenda or the Paris Agreement.DocumentSouth‐south irregular migration The impacts of China's informal gold rush in Ghana
United Nations University World Institute for Development Economics Research, 2019This article examines irregular South‐South migration from China to Ghana, and the role it played in transforming livelihoods and broader developmental landscapes.DocumentSafe harbour regimes in transfer pricing: An African perspective
International Centre for Tax and Development, 2019Applying transfer pricing rules in Africa poses great difficulties. There are few reliable comparables to benchmark prices and terms fixed by related entities in their transactions with each other. This means that jurisdictions struggle with applying the arm’s length principle in intra-firm dealings, as prescribed by tax treaties and domestic laws.DocumentHidden inequalities: Tax challenges of market women in Enugu and Kaduna States, Nigeria
International Centre for Tax and Development, 2019This paper explores how tax collection is experienced differently by female and male market traders in two Nigerian states.DocumentThe economics of tobacco control in Nigeria: Modelling the fiscal and health effects of a tobacco excise tax change
International Centre for Tax and Development, 2019This paper examines the potential for changes in the tobacco tax to contribute to raising government revenues, reducing tobacco use, and improving public health in Nigeria. Specifically, it estimates the impact of a change in the excise tax structure and level on cigarette consumption, government revenue, smoking prevalence, net-of-tax (NOT) revenue, and the excise tax burden.DocumentTurnover-based presumptive taxation and taxpayers’ perceptions in Ethiopia
International Centre for Tax and Development, 2019Why turnover-based presumptive taxation? The Ethiopian economy is cash-based and dominated by a large number of micro and small businesses. Hence, taxing this sector assists in raising government revenue and increasing the number of taxpaying firms.DocumentPerceptions of Value Added Tax filing and invoicing compliance in Ethiopia: The case of three federal branch offices in Addis Ababa
International Centre for Tax and Development, 2019African governments are increasingly seeking to improve tax compliance in the pursuit of domestic revenue sources. Despite this trend, there is limited understanding of value added tax (VAT) compliance in Africa. In Ethiopia, increased VAT compliance is essential for the government to meet its ambitious domestic revenue goals.DocumentPractices, challenges and prospects for public sector taxation in Ethiopia
International Centre for Tax and Development, 2019The tax compliance behaviour of the public sector has been largely neglected in the tax literature. Other than appearing in tax laws as taxpayers, in practice the compliance strategies employed by revenue authorities do not sufficiently cater to government agencies.Pages