Publications

An Overlooked Market: Loose Cigarettes, Informal Vendors, and Their Implications for Tobacco Taxation

ICTD Working Paper; 154

Recent years have seen the development of a substantial literature on tobacco taxation that has both noted its effectiveness as a tobacco control tool, and provided modelling of its implications. However, studies of tobacco taxation and tobacco consumption have largely ignored a crucial aspect...

Max Gallien & 2 others

The Promise and Limitations of Information Technology for Tax Mobilisation

ICTD Working Paper 135

Tax revenue in many low-income countries is inadequate for funding investments in public goods and human capital. While tax systems have been adopting new technologies to improve tax collection for many years, limitations to in-person interactions due to COVID-19 have further highlighted the...

Fabrizio Santoro

Oyebola Okunogbe

Trade Policy for Sustainable and Inclusive Agriculture

IDS Policy Briefing 208

Trade policy provides a powerful set of levers for accelerating a transition to more inclusive and sustainable agricultural practices. Yet, trade in agriculture is often reliant on unsustainable methods of production, misaligned to tackling hunger, inadequate in support for decent farmer...

Africa’s Lockdown Dilemma: High Poverty and Low Trust

As the COVID-19 pandemic unfolded, sub-Saharan African countries faced the dilemma of how to minimise viral transmission without adversely affecting the poor. This study proposes an index of lockdown readiness, taking into account housing conditions and income security, and analyses how this...

Practical Guides for Participatory Methods: Body Mapping

This guide offers practical guidance on body mapping. It explains why it might be useful, key considerations, practical steps and a case study of how it has been used. Body mapping may be useful for practitioners and researchers who want to: Examine and appreciate how emotions, cultural...

Pauline Oosterhoff

Practical Guides for Participatory Methods: Time Sequencing

This guide offers practical guidance on time sequencing. It explains why it might be useful, key considerations, practical steps and a case study of how it has been used. Discrete visual documentation of different activities in one location may be useful for practitioners and researchers who...

Pauline Oosterhoff

Practical Guides for Participatory Methods: Mapping and Power Analysis

This guide offers practical guidance on mapping and power analysis. It explains why it might be useful, key considerations, practical steps and a case study of how it has been used. This method enables participants to create a visual map of the key resources and assets in their community,...

Joanna Howard

Practical Guides for Participatory Methods: Rivers of Life

This guide offers practical guidance on Rivers of Life. It explains why it might be useful, key considerations, practical steps and a case study of how it has been used. Through drawing of a river, this method helps to access and communicate personal experiences, and facilitate group dialogue...

Joanna Howard

Visual Nudges: How Deterrence and Equity Shape Tax Compliance Attitudes and Behaviour in Rwanda

ICTD Research in Brief; 81

Tax administrations in low-income countries engage in a variety of interventions to improve taxpayer compliance and close their countries’ financing gap. With this aim, the Rwanda Revenue Authority (RRA) has implemented measures of enforcement, facilitation, and promotion of professionalism...

Celeste Scarpini & 2 others

The Tax Response to COVID-19 in Ethiopia: Lessons for the Future

African Tax Administration Paper;28

The government of Ethiopia, like other governments, has provided tax response measures in order to mitigate the socio-economic impacts of COVID-19. These measures, among others, include a waiver of outstanding tax liabilities that taxpayers owe to the government; a tax amnesty or relief on...

Bimodal Lobbying and Trade Policy Outcomes: Evidence From Corporate Political Activity Under Uncertainty in India

We lack insight into how firms reduce uncertainty by engaging with trade policy through corporate political activity (CPA), particularly in emerging economies. In this paper, we argue that CPA, as an instrument of nonmarket strategy, is more effective in achieving trade policy outcomes that...

Amrita Saha & 2 others

Summary Report: BRiCE Project DRC and Niger. Teacher Wellbeing and Teaching Quality in Fragile and Conflict-Affected Contexts

Report

This research summary presents the key results of the research project led by the Institute of Development Studies (IDS) and the Institut Supérieur Pédagogique de Bukavu (ISP Bukavu) in Niger and the Democratic Republic of the Congo (DRC).

Gauthier Marchais & 3 others