Publications

Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance

ICTD Working Paper 147

The past decade has witnessed a surge in international interest in the importance of tax morale. This is often defined, broadly, as taxpayer’s ‘non-pecuniary motivations for tax compliance’ (Luttmer and Singhal 2014: 150) – as a key component of strategies for strengthening tax...

Wilson Prichard

Women in Ethiopian Tax Administration: Evidence on Representation and Performance

ICTD Working Paper 169

In the growing body of research on gender and taxation in low-income countries, the implications of having more women in tax administration have received relatively little attention. Using data from employee records and key informant interviews, we examine the representation of women in the...

Bringing Democracy to Governance of Mining for a Just Energy Transition

IDS Policy Briefing 213

Societies are committed to moving from fossil to clean energies. Yet, this transition will not be possible if we do not change the way we extract minerals. Clean energy systems require massive amounts of them, but they create multiple environmental and social problems.

Anabel Marín

Collaborative Art-Making for Deliberation in Africa

Briefing

Across West Africa and East Africa, policy actors and citizens have tended to discuss socio-environmental issues in ways that recognise emotional, subjective viewpoints, but can be antagonistic.

Aminata Niang & 4 others

How to Use Collaborative Art-Making for Dialogue and Communication

Dual-language Report

Artists have often used artworks to express emotions and thus prompt public dialogue about contemporary challenges. At the same time, it has been suggested that collaborative art-making can be used in environmental deliberation processes, where stakeholder groups discuss contentious challenges...

Imogen Bellwood-Howard & 2 others

Les arts dans le dialogue et la communication sur l’environnement en Afrique de l’Ouest et de l’Est

IDS Working Paper 593

Les premières publications sur la délibération environnementale partaient du principe que les pairs débattaient rationnellement des preuves pour parvenir à des conclusions logiques. Cependant, des travaux plus récents présentent les activités artistiques comme un moyen de reconnaître...

Imogen Bellwood-Howard & 8 others

Describing Adolescents with Disabilities’ Experiences of COVID-19 and Other Humanitarian Emergencies in Low- and middle-income Countries: a Scoping Review

Background: The COVID-19 pandemic and other humanitarian emergencies exacerbate pre-existing inequalities faced by people with disabilities. They experience worse access to health, education, and social services, and increased violence in comparison with people without disabilities. Adolescents...

Brigitte Rohwerder & 8 others

“If We Stayed at Home, Nothing Would Change”: Gendered Acts of Citizenship From Mozambique and Pakistan

This article investigates how women emerged as political subjects through protests in two post-colonial contexts: the Hazara women’s protests in Pakistan against ethno-sectarian killings and the Chiango women’s protests in Mozambique for road safety. Privileging the perspectives of two...

Ayesha Khan

Katia Taela

Missing the Forest for the Trees: Ekiti State’s Quest for Forestry Revenue and its Impact on Forest Management

ICTD Working Paper; 170

Forests are important socio-economic assets in many low-income countries. However, they are often over-exploited as governments do not sufficiently valorise them, including by taxing them inefficiently. This is the case across Nigeria, where forest management and taxation has been effectively...

Giovanni Occhiali

Michael Falade

Catch Them If You Can: the Politics and Practice of a Taxpayer Registration Exercise

ICTD Working Paper; 160

Tax registration drives have become an increasingly popular intervention to expand the coverage of tax nets across sub-Saharan Africa. However, doubts have recently been casted on their impact, as there is increasing evidence that they do not lead to a substantial increase in revenue, and might...

Max Gallien & 2 others

Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia

ICTD Working Paper 118

Most people in low-income countries contribute substantially to the financing of local public goods through informal revenue generation (IRG). However, very little is known about how IRG works in practice. We produce novel evidence on the magnitude and regressivity of IRG and its relationship...

Vanessa van den Boogaard

Fabrizio Santoro

Rethinking Formalisation: A Conceptual Critique and Research Agenda

ICTD Working Paper 127

The concept of ‘formalisation’ has been ubiquitous in development discourse and policymaking in the early twenty-first century. It has underpinned policy interventions and proposals from tax registration to property titling, and a range of measures intended to connect informal entities with...

Max Gallien

Vanessa van den Boogaard