Publications

Tackling Political Barriers to Effective Social Assistance in Nigeria

BASIC Research Policy Briefing 8

This Policy Briefing synthesises emerging lessons from research conducted by the Better Assistance in Crises (BASIC) Research programme, predominantly in the northeastern region of the country (which comprises Adamawa, Bauchi, Borno, Gombe, Taraba and Yobe states). It showcases how social...

Vidya Diwakar

Alan Stanley

Impact of Crisis (Conflict, Natural Hazard Related Disaster, and Health Emergencies) on the Inclusion of Persons with Disabilities

Crises, including conflicts, natural hazard related disasters, and health emergencies, are on the rise and becoming increasingly complex. Marginalised and socially excluded groups, such as people with disabilities, are disproportionally affected by crises and are often excluded from the...

Brigitte Rohwerder

Maria Kett

Tracking and Taxing Cross-Border Digital Transactions: The Case of VAT in Senegal

This research compares legal and administrative models across African countries, using Senegal as a case study to analyse both the progress made and the challenges encountered during imlpementation in light of international good practices.

Awa Diouf

Hannelore Niesten

Tracking and Taxing Cross-Border Digital Transactions: The Case of VAT in Senegal

This paper examines the implementation of VAT on cross-border digital transactions in Senegal, with particular focus on transactions involving digital B2C services, within the broader context of taxing the digital economy in Africa.

Awa Diouf

Hannelore Niesten

Water Resources in Gulf Cooperation Council Countries

This K4DD Rapid Bibliography summarises key literature on the sustainability of the GCC’s water resources. The paper covers four themes: the overall sustainability of existing water resources; issues of inequality of access to water; transboundary water resources; and lastly, the impact of...

Mahdi Zaidan

Jasmin Morris

What Makes Land Use and Climate Change Programming Deliver Adaptation Benefits?

This K4DD Briefing Note provides an overview of where land use and climate change programming, which focuses on governance and supply chains, can deliver adaptation benefits, and where there are risks of maladaptive outcomes for forest-based communities. This Briefing Note has been prepared in...

Kathryn Cheeseman

Towards a New Solution for Taxing Cross-border Services? Trade-offs in Designing UN Tax Convention Protocol 1

This brief analyses the institutional trade-offs facing negotiators of Protocol 1 on cross-border services in a digitalised and globalised economy under the proposed United Nations (UN) Framework Convention on International Tax Cooperation. It examines design choices across legal form, nexus,...

Florian Dierich

A Global Review of Climate Change and Social Protection in Protracted Crisis Contexts

BASIC Research Working Paper 43

This Working Paper examines views on the integration of climate change into social protection, with specific reference to protracted crisis settings.

Carolina Holland-Szyp

Jan Selby

Succeeding in the Snakes and Ladders Game of Development in Mozambique: The Role of Collaborative Approaches

IDS Research Report 91

The existing wisdom on efforts to promote accountability highlights the importance of ‘thinking and working politically’ and moving from confrontational to collaborative approaches. This is particularly relevant given current trends, including closing civic space and the decline in...

The Social and Economic Impacts of Carbon Markets on Local Communities in Low- and Middle-Income Countries: A Realist Systematic Literature Review

This landmark publication presents a comprehensive realist systematic literature review examining carbon market participation on social and economic effects on local communities in low- and middle-income countries (LMICs). Carbon trading, particularly voluntary carbon markets, is gaining...

Evert-jan Quak

A Review of the Business Case for Workforce Nutrition Initiatives

Undernutrition and malnutrition remain persistent challenges in low-and middle?income countries (LMICs), especially among workers in labour-intensive sectors. Workplace nutrition programmes (WNPs) have shown promising health benefits, but evidence on their business impact remains...

Evert-jan Quak & 2 others

Supporting Mutual Aid in Sudan

BASIC Research Policy Briefing 7

This Policy Briefing sets out how donors and aid organisations can improve the quantity and quality of their support in Sudan.

Becky Carter

Hassan-Alattar Satti