IDS Working Papers

IDS Working Papers present work in progress and interim results from a wide range of current research projects. Fifteen to twenty working papers are published annually.

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Wp507_Cover

Gender and Intersecting Inequalities in Local Government in South Asia

IDS Working Paper 507 (2018)

This paper is an evidence review of how intersecting forms of inequalities influence women’s political participation and representation at the local level in Bangladesh, India and Pakistan. More details


Wp506_FrontCover

How Do We Research Tax Morale at the Subnational Level?

IDS Working Paper 506 (2018)

One of the most effective ways of increasing voluntary tax compliance is by improving tax morale. Several studies have been undertaken to examine why some individuals pay taxes while others do not. While many of these studies have been conducted at the national level, there is an increasing body of research at the subnational level. More details


Wp505_FrontCover

Inclusive Structural Change: Case Studies on Innovations in Breeding Practices in Kenya and Anti-Retroviral Therapy Service Provision in Mozambique

IDS Working Paper 505 (2018)

Innovation, accompanied by structural change, is at the heart of economic growth and development. Yet there is limited evidence to understand interactions between innovation, structural change and inclusion in the context of low-income and emerging countries, or how these processes best support sustainable and inclusive societies. More details


This is the front cover for Working Paper 63, Transfer Pricing in Argentina 1932-2015

Transfer Pricing in Argentina 1932-2015

ICTD Working Paper 63 (2018)

This document provides a review of the Argentine tax authority’s structure for dealing with transfer pricing in Argentina; a chronological review of the legislative transfer pricing framework; and a very extensive listing of the transfer pricing cases that have reached different court levels. The document also summarises some of the difficulties encountered in relation to the application of the arm’s length principle in Argentina; coordination with foreign tax authorities; and the regulatory changes expected following the reports resulting from the G20/OECD BEPS Action Plan. More details



Wp504_Cover

Navigating Power and Intersectionality to Address Inequality

IDS Working Paper 504 (2017)

This paper examines the drivers of inequality and social exclusion, especially discrimination, with a focus on how they intersect at the levels of family, community and local government institutions. The paper reviews current literature and emerging research, drawing on empirical work being carried out by the authors in Central and Eastern Europe, the UK and Africa. More details


Wp503_FrontCover

The Role of External Actors in Supporting Social and Political Action towards Empowerment and Accountability with a Focus on Fragile, Conflict- and Violence-Affected Settings

IDS Working Paper 503 (2017)

This paper explores the role and experience of external actors, particularly donors, in supporting social and political action in fragile, conflict and violence affected settings. More details


Wp502_FrontCover

Biocultural Approaches: Opportunities for Building More Inclusive Environmental Governance

IDS Working Paper 502 (2017)

A significant portion of the world’s remaining biodiversity and agrobiodiversity is in the hands of local and indigenous communities who tend to be politically marginalised and thus excluded from formal environmental governance schemes. More details


Wp501_FrontCover

The Influence of Policy and Legal Frameworks on the Development of National Social Protection Systems

IDS Working Paper 501 (2017)

Social protection in low and lower middle-income countries is slowly but steadily becoming more systematised. Policy and legal frameworks are widely considered to be crucial for the creation of social protection systems. More details


WP499_FrontCover

Theories of Change for Promoting Empowerment and Accountability in Fragile and Conflict-Affected Settings

IDS Working Paper 499 (2017)

This paper explores the current state of thinking among a range of aid actors (multilaterals, bilateral, applied scholars and international non-governmental organisations) on how to promote empowerment and accountability in fragile, conflict and violence affected settings. More details


This is the front cover to IDS Working Paper 498, '‘You Cannot Live Without Money’: Balancing Women’s Unpaid Care Work and Paid Work in Rwanda'.

‘You Cannot Live Without Money’: Balancing Women’s Unpaid Care Work and Paid Work in Rwanda

IDS Working Paper 498 (2017)

This paper summarises the findings of mixed-methods research that was carried out in Rwanda as part of the ‘Balancing Unpaid Care Work and Paid Work: Successes, Challenges and Lessons for Women’s Economic Empowerment Programmes and Policies’ research project (2015–17). More details


This is the front cover to IDS Working paper 500, 'A Trapeze Act: Balancing Unpaid Care Work and Paid Work by Women in Nepal'.

A Trapeze Act: Balancing Unpaid Care Work and Paid Work by Women in Nepal

IDS Working Paper 500 (2017)

This working paper seeks to examine the relationship between unpaid care work and paid work that women in low-income households in Nepal perform, and whether, and if so how, they are able to maintain a balance between the two. More details



IDS publications on international development research

Assisting Developing Countries in Taxation after the OECD’s BEPS Reports: A Suggested Approach for the Donor Community

ICTD Working Paper 71 (2017)

This paper explores how the international donor community might most productively offer technical assistance to developing countries in the area of taxation, in light of the OECD’s recently completed study of ‘base erosion and profit shifting’ (BEPS). The paper addresses both the political and the technical constraints facing developing country tax administrations. More details


Wp497_Cover

A Strategic Approach to Social Accountability in Pakistan

IDS Working Paper 497 (2017)

This paper explores the progress of the Empowerment, Voice and Accountability for Better Health and Nutrition (EVA) project implemented by Palladium in partnership with the Centre for Communications Programmes Pakistan. More details


Wp496_Cover

Governance Interventions in Fragile and Conflict-Affected Countries

IDS Working Paper 496 (2017)

The paper reviews an emerging body of literature on the design and evaluation of current or recent governance interventions in countries with ongoing violent conflict, recovering from conflict or at serious risk of conflict. More details


IDS publications on international development research

How Kenya has Implemented and Adjusted to the Changes in International Transfer Pricing Regulations: 1920-2016

ICTD Working Paper 69 (2017)

A large proportion of international trade in goods and services is conducted between what are known technically as related parties. In practice, most of this trade is between different companies forming part of the same transnational corporate grouping. This is typically highly integrated in economic and financial terms, while legally appearing as a set of separate companies incorporated in a wide More details


Wp495 Cover

‘How Can It Be a Problem If You Need Them Both?’ Women Juggling Paid and Unpaid Care Work in Tanzania

IDS Working Paper 495 (2017)

This paper summarises the findings of mixed-methods research that was carried out in Tanzania as part of the ‘Balancing Unpaid Care Work and Paid Work: Successes, Challenges and Lessons for Women’s Economic Empowerment Programmes and Policies’ research project (2015–17). It reflects the voices and experiences of women and their household members participating in women’s economic empowerment (WEE) programmes across four sites in the rural districts of Korogwe and Lushoto in Tanga region. More details


Wp494 Cover

‘My Work Never Ends’: Women’s Experiences of Balancing Unpaid Care Work and Paid Work through WEE Programming in India

IDS Working Paper 494 (2017)

This paper seeks to lay bare the contours and consequences of the relationship between paid work and unpaid care work for women in low-income households, in order to better understand the relationship between women’s participation in paid work and ‘economic empowerment’. More details


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