Key Issues and Collections

Latest documents

  • Document

    MCA4climate: A practical framework for planning pro-development climate policies

    William Cheung, Rashid Sumaila / United Nations [UN] Environment Programme, 2011
    This paper focuses on environmental pressures caused by climate change and their impact on marine ecosystem resilience. The authors also discuss the human impacts which increase the vulnerability and decrease the resilience of marine ecosystems.
  • Document

    Tax evasion and missing imports: Evidence from transaction-level data (summary)

    A.T. Mengistu, K.G. Molla, G. Mascagni / International Centre for Tax and Development, 2019
    Tax evasion is typically very hard, if not impossible, to measure. In the case of trade flows however, it is possible to capture it thanks to “missing imports”: the difference between the total value of exports recorded by country A to country B and the total value of imports of country B from country A.
  • Document

    Small business owners and corporate tax responsibility in Nigeria: An exploratory study

    K. Amaeshi, B. Adi, G. Ikiebey / International Centre for Tax and Development, 2019
    This study explores how small business owners talk about their tax responsibility, especially in non-enabling institutional contexts. It identifies two main types of tax responsibility discourses amongst these business owners: (1) duty-based and (2) rights-based.
  • Document

    Nigeria: No longer an oil state?

    S. Burns, O. Owen / International Centre for Tax and Development, 2019
    While there is much speculation about Nigeria’s probably post-oil future, it is in fact already a present reality: In 2015, for the first time since 1971, Nigeria’s public finances had already earned more from non-oil sources than from oil revenues. The transformation to a post-oil future is already in the past.
  • Document

    Enhancing property rates administration, collection and enforcement in Uganda: The case of Kampala Capital City Authority (KCCA) and four other municipalities

    D. Bakibinga , D. Ngabirano / International Centre for Tax and Development, 2019
    Uganda embraced decentralisation as a system of governance in the early 1990’s. The success of decentralisation was pegged on the capacity of the local governments to mobilise their own revenues in order to fulfill their responsibilities. Before its suspension in 2005 and eventual abolition in 2008, graduated tax constituted a dominant source of local revenue.
  • Document

    Perceptions of VAT compliance in Ethiopia

    W.T. Atnafu, G.G. Kalayou, A.G. Huluf, C. Anderson / International Centre for Tax and Development, 2019
    Tax is a major source of government revenue. Many countries prioritise mobilising domestic resources to finance government spending. However, many factors influence the revenue generated by taxation, including the population’s level of compliance with tax expectations. A country’s ability to raise funds from tax depends on the level of tax compliance.


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What's new

Kampala city center
7th August 2019
Following renewed funding from the Bill & Melinda Gates Foundation and DFID, the African Property Tax Initiative (APTI) is pleased to announce a second call for proposals for research projects on property taxation that are of a high academic standard and relevant to policy and practice.
Selling potatoes on the local market.
7th August 2019
This new issue of the IDS Bulletin, edited by Jody Harris, Molly Anderson, Chantal Clément and Nicholas Nisbett examines a range of perspectives on power in food systems, and the various active players, relationships, activities, and institutions that play a major role in shaping them.
'Delegates in discussion at the Fifth Global Symposium on Health Systems Research, Liverpool, UK in 2018.
20th June 2019
The latest issue of the IDS Bulletin, Exploring Research–Policy Partnerships in International Development aims to identify how partnerships focused on the production of policy-engaged research seek to achieve societal impact and explores the chall
STEPS Summer School '13 - Rivers of Life #4
9th May 2019
With the global rise of inequality and conflict and the acute challenges facing the most socially and politically excluded, civil society organisations, charities and development agencies are increasingly concerned with how to effectively broker the knowledge of marginalised communities.
11th March 2019
At this year’s Commission for the Status of Women (CSW) in New York, researchers from the Insitute of Development Studies will highlight the limitations of social protection policies such as cash transfers in relation to improving the lives of women across the world.