Publications



Non-IDS publication

Chapter 3: The Historical Evolution of Base Erosion and Profit Shifting

This is Chapter 3 of the book “Taxing Multinational Business in Lower-Income Countries: More details


Non-IDS publication

Improving Technology Transfer Through National Systems Of Innovation: Climate Relevant Innovation-System Builders (CRIBs)

The Technology Executive Committee (TEC) of the United Nations Framework Convention on Climate Change (UNFCCC) recently convened a workshop seeking to understand how strengthening national systems of innovation (NSIs) might help to foster the transfer of climate technologies to developing countries. More details


Participation in Economic Decision-Making: A Primer

This primer is designed to help programmes that aim to build participation into economic decision-making to better understand what ‘participation’ means. More details


Credit: Panos / Robin Hammond

Narratives of Scarcity: Framing the Global Land Rush

Geoforum 2018 (2018)

Global resource scarcity has become a central policy concern, with predictions of rising populations, natural resource depletion and hunger. The narratives of scarcity that arise as a result justify actions to harness resources considered ‘underutilised’, leading to contestations over rights and entitlements and producing new scarcities. More details


This is the front cover of ICTD Research in Brief 19, Integrating Tax Challenges of Local Market Traders in International Tax Justice Campaigns

Integrating Tax Challenges of Local Market Traders in International Tax Justice Campaigns

ICTD Research in Brief 19 (2018)

This research in brief is a summary of ICTD Working Paper 80 by Kas Sempere : In the broad sense, ‘tax justice’ explores pro-poor and redistributive tax systems able to reduce inequality. It involves a transparent process of pro-poor collection (those who have less, pay less) and pro-poor expenditure (those who have less, receive more), for instance, through public services. Tax justice has become a popular concept at the international and national levels. For instance, reports and campaigns have exposed the unfairness of tax havens and harmful tax breaks. Yet, the idea of tax justice at the local level is less known and more needs to be done to unpack it. More details


Key Considerations: Burial, Funeral and Mourning Practices in Équateur Province, DRC

This brief summarises key socio-cultural considerations concerning events related to death, burial, funerals (rites or ceremonies), and mourning in the context of the outbreak of Ebola in the DRC, June 2018. More details


Wp513_FrontCover

Energy Protests in Fragile Settings: The Unruly Politics of Provisions in Egypt, Myanmar, Mozambique, Nigeria, Pakistan, and Zimbabwe, 2007–2017

IDS Working Paper 513 (2018)

How do popular protests about the basics of everyday life, specifically about energy, come about in settings where political authority is fragmented and conflict and repression common? How do state and political actors respond to protests which disrupt social and economic life, and undermine public authority? To what extent do such mass protests, often justified as inherently moral struggles over the basics of everyday life, empower the powerless or hold the powerful to account in such political settings? And how do external actors shape these events? More details


Non-IDS publication

The OECD’s BEPS Project and Lower-Income Countries

In reviewing the OECD’s BEPS process as it relates to lower-income countries, it may be useful to begin with a question about global tax institutions: More details




Find an IDS expert

Use our online directory to find an expert on research or by team.

Find a person