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Working Paper

The Price of Simplicity: Skewed and Regressive Taxation in Accra’s Informal Sector

ICTD Working Paper 195

The paper finds that the majority of informal sector operators of a 2,700 sample of informal enterprises in the Accra metropolitan area pay a range of taxes and fees, which together amount to a significant burden, especially for low earners.

13 June 2024

Working Paper

Targeting in Protracted Crises: Nigeria Case Study

BASIC Research Working Paper 26

This country case study focuses on Nigeria and the specific challenge of conflict, violence, and insecurity. Using four waves of General Household Survey data covering the period 2010 to 2019, we analyse trends in poverty, food insecurity, shocks, and coping strategies among different population...

Fred Merttens & 2 others

5 June 2024

Working Paper

Conflict, Displacement, and Social Assistance in Three Districts of Ethiopia

BASIC Research Working Paper 27

In the context of recurrent drought shocks and other climate stresses, and in the aftermath of conflict that has affected different parts of Ethiopia, the country is struggling to address a sizeable humanitarian challenge alongside the need to sustain support to those living in chronic and...

28 May 2024

Working Paper

Pathways Into the Tax Net: Better Ways to Register African Taxpayers

ICTD African Tax Administration Paper 34

Based on recent experience in a range of African countries, we list some taxpayer registration practices that should be abandoned or used sparingly, and some that should be used more widely, to better target registration on those businesses and individuals who should be paying tax.

24 May 2024

Working Paper

Social Protection in Nigeria: Analysing Capacities

BASIC Research Working Paper 23

This report describes findings of an analysis of capacities to deliver social protection in Nigeria. It focuses specifically on generating findings that will be useful to situations of protracted crisis, such as displacement due to conflict or climate shocks.

15 May 2024

Working Paper

The Great Green Wall as a Social-Technical Imaginary

IDS Working Papers 602 and 603

From a pan-African environmental movement to a mosaic of locally managed projects to its considerable funding from the international community, the Great Green Wall for the Sahara and the Sahel Initiative (GGWI) is now seen as a ‘megaproject’. While this megaproject has been primarily...

Élie Pédarros & 10 others

24 April 2024

Working Paper

Power, Trust, and Pre-Cooked Programmes: The Accountability of ‍‍‍‍‍‍‍Social Assistance in Somalia

BASIC Research Working Paper 22

Social assistance in Somalia has become deeply embedded in the country’s political economy and struggles with systemic diversion and corruption, which negatively affects how programmes on accountability of aid function in practice. This paper examines systems for accountability of social...

Louisa Seferis & 4 others

18 April 2024

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