Publications

Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State

ICTD Working Paper 188

This paper gives preliminary insights into the challenges surrounding the taxation of high net worth individuals (HNWIs) in Nigeria – first in general terms, and then with a specific focus on Borno State.

Giovanni Occhiali & 2 others

Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration

ICTD Policy Brief 7

This policy brief speaks to the broader challenges of translating investments in DPI into improved development outcomes – and the potential for investments in strengthening digitalisation of tax systems to be a catalyst for digitalisation of the public sector more broadly.

Fabrizio Santoro & 2 others

Key Considerations for Responding to Floods in South Sudan Through the Humanitarian-Peace-Development Nexus

SSHAP Briefing

In common with many other African countries, the Republic of South Sudan is increasingly experiencing devastating floods linked to climate change. The Indian Ocean Dipole (IOD) and El Niño regulate the climate of Equatorial Eastern Africa. In 2019, a dipole warming in the western Indian Ocean,...

Leben Moro & 2 others

Key Considerations: Social, Structural and Community Dynamics of Cholera Transmission and Mortality in Ethiopia

SSHAP Briefing

The current cholera outbreak in the Federal Democratic Republic of Ethiopia began in August 2022. As of April 2024, active outbreaks had been recorded in most regions of the country, including: Amhara; Dire Dawa; Harari; Oromia; Southern Nations, Nationalities and Peoples’ Region (SNNPR);...

Changing Narratives Around Humanitarian Protection and Gender‑Based Violence: An Artistic Journey

eBook

As part of a research project focusing on the territories of North and South Kivu in the Democratic Republic of the Congo, artists and researchers came together to discuss their understandings of the notions of humanitarian and civilian protection, and gender-based violence. This book presents...

Engendering Taxation: a Research and Policy Agenda

ICTD Working Paper 186

This paper reviews the existing literature and related debates on gender and tax in lower income countries. It identifies knowledge gaps, and maps broader issues that are relevant for understanding the gendered impact of taxation.

Anuradha Joshi & 2 others

Does Cash-Plus Programming Work in Contexts of Protracted Crises?

BASIC Research Policy Briefing 1

This Policy Briefing asks whether cash-plus programming is fit-for-purpose in protracted crises settings, and offers recommendations for enhancing its effectiveness.

Carolina Holland-Szyp & 2 others

Maximizing impact: The Intersection of Social Protection and Resilience

WFP Social Protection & Resilience Policy Brief

This brief explores the relationship between social protection and resilience, aiming to clarify conceptual linkages and contribute to WFP’s effective positioning and contribution within this space. This brief explores the complementary and interconnected roles that social protection and...

Stephen Devereux & 2 others

Covid Collective Learning Report

This report provides an overview on the Covid Collective research platform, how it was operationalised, and the learning which emerged from the three-year programme. The foundation of the Covid Collective’s theory of change was the network and relationships that were established and developed...

Joe Taylor & 2 others

Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

ICTD Research in Brief 103

Countries have the potential to tax the digital economy through a combination of at least these four measures, which can be incorporated into their industrial policy and revenue collection strategies.

Karishma Banga

Alexander Beyleveld

Getting Targets Right: How Much Revenue can Lower-Income Countries Raise?

ICTD Policy Brief 6

We highlight that overly zealous tax targets can be actively counter productive to tax administration and suggest five concrete ways to set better targets.

Max Gallien & 2 others

My Experience as a Peer Researcher with the Enabling Early Child Development in Ealing (ECDE) Project

This briefing provides the reflection of a peer researcher working on the Early Childhood Development in Ealing (ECDE) project. The project gathered the perspectives of 77 parents, carers, and 10 children across the borough on services and support for young children (aged 5 and under). This...