Publications

Zakat, Non-State Welfare Provision and Redistribution in Times of Crisis: Evidence from the Covid-19 Pandemic

ICTD Working Paper;163

Around the world, pandemic relief efforts saw renewed attention to state social protection and its limitations. Less attention has been paid to alternative forms of welfare provision, including zakat in Muslim countries. We ask how states and citizens engage with zakat during a crisis through a...

Max Gallien & 2 others

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

ICTD Research in Brief;84

This background report looks at tax implications for those providing and using digital financial services (DFS), and gives general observations as to whether DFS in Africa are taxed the same as traditional financial services (TFS). There is no categorical answer to this question. It varies...

A Whole System Approach to Childhood Obesity: How a Supportive Environment was Created in the City of Brighton and Hove, United Kingdom

Childhood obesity is a growing global challenge, and no country has yet reversed the upward trend in prevalence. The causes are multifaceted, spanning individual, societal, environmental, and political spheres. This makes finding solutions complex as traditional linear models of treatment and...

Leah Salm & 5 others

Inocuidad de la carne en los mercados de abasto: entradas para mejorar la gobernanza y vigilancia

La carne que se vende en los mercados de abastos puede contener microorganismos patógenos que representan un riesgo para la salud de las personas. Este riesgo puede reducirse con mejores prácticas de higiene e inversiones en los mercados. La pandemia demostró que se pueden lograr mejoras,...

Giel Ton & 3 others

Applying the ‘Candidacy’ Model to Understand Access to Key Nutrition, Food & Health Services in LMIC Contexts: a Qualitative Study in Odisha, India

This article investigates access to nutrition and food services in three of the Indian state of Odisha’s traditionally poorer districts, where a large number of the state’s most marginalised populations live.

Rebecca Mitchell & 4 others

Strategic Investment Tax Incentives in Africa: The Case of Tax Holidays in Uganda

ICTD Working Paper; 161

Tax incentives to attract foreign direct investment are common around the world, especially in Africa. Even though many commentators remain sceptical regarding their effectiveness, tax incentives remain popular policy tools for governments in low-income countries seeking to attract...

Power, Poverty, and Knowledge – Reflecting on 50 Years of Learning with Robert Chambers

IDS Bulletin 54.1A

Robert Chambers is one of the most influential and prolific scholars to write about participation, poverty, and knowledge in development studies. His writing and thinking have revolutionised the discipline, inspiring both participatory processes and more inclusive practice. His work continues to...

Stephen Thompson & 4 others

Control, Dispute, and Concentration of Land During Civil War: Evidence from Colombia

How are patterns of armed control and dispute by armed actors related to land concentration, land property rights, and distribution? We argue that armed actors affect land tenure by using different land transfer mechanisms to distribute the land, which reflects the dynamics of control and...

Juan Carlos Muñoz-Mora & 2 others

Process Tracing Innovations in Practice: Finding the Middle Path

CDI Practice Paper 25

This CDI Practice Paper draws on comparative learning from applying three different types of process tracing in international development initiatives. It argues in favour of a ‘middle path’ of applying evidence tests and rubrics to structure evaluative judgements rather than formal Bayesian...

Tom Aston

Alix Wadeson

Arts Interventions for Sustainable Sanitation and Resource Recovery (accessible version)

IDS Policy Briefing 209

Many countries in the global South declare regions to be open defecation free, but they must still address significant sanitation, wastewater, and faecal sludge management challenges. Climate uncertainty, water shortages, and weak infrastructure mean that ‘flush and forget’ systems are not...

Hannah Macpherson

Arts Interventions for Sustainable Sanitation and Resource Recovery

IDS Policy Briefing 209

This briefing describes how art interventions can help people reimagine alternative sanitation futures. Drawing on research in Nepal, it describes how activities such as dance workshops, humanure planting, song competitions, and radio jingles can generate new knowledge about sanitation...

Hannah Macpherson

Digital Merchant Payments as a Medium of Tax Compliance

ICTD Research in Brief; 87

Consumers in Africa increasingly pay for their purchases through mobile money, especially since the pandemic. These transactions are known as digital merchant payments. Rwandan consumers can choose between using standard mobile money services or a specific service only for digital merchant...

Kelbesa Megersa & 5 others