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Report

Mapping of Children Engaged in the Worst Forms of Child Labour in the Supply Chain of the Leather Industry in Bangladesh

CLARISSA Emerging Evidence Report 5

This mapping of children in the worst forms of child labour (WFCL) in the leather sector of Bangladesh was conducted in May–August 2020. WFCL are not always obvious and, without better understanding of where, why and how it is happening, the exploitation and abuse of children in the workforce...

A.K.M. Maksud & 3 others

15 July 2021

Publication

Using New Data to Support Tax Treaty Negotiation

This paper introduces the new Tax Treaties Explorer dataset, developed with support from the World Bank and the G-24, and illustrates its use for research by tax treaty negotiators, policy makers, and researchers. The new dataset provides a rich source of data to reexamine existing tax treaty...

Image of Martin Hearson
Martin Hearson & 2 others

13 July 2021

Journal Article

Insights into Smallholder Capacity for Agricultural Commercialisation: Evidence from Four African Contexts

The European Journal of Development Research

Over the last 15 years, the agricultural economics and development literature has amply highlighted success stories of smallholder farmers in developing countries, illustrating their increased engagement and integration with markets, in other words, higher rates of commercialisation. Yet, this...

Image of Amrita Saha
Amrita Saha & 2 others

13 July 2021

Journal Article

Basket of Options: Unpacking the Concept

How to stimulate technological change to enhance agricultural productivity and reduce poverty remains an area of vigorous debate. In the face of heterogeneity among farm households and rural areas, one proposition is to offer potential users a ‘basket of options’ – a range of agricultural...

Image of James Sumberg
James Sumberg & 9 others

7 July 2021

Working Paper

There and Back Again: The Making of Uganda’s Mobile Money Tax

ICTD Working Paper;123

This paper evaluates the appropriateness of the tax policymaking process that led to the introduction, and the later adaptation, of a tax on mobile money transactions in Uganda in 2018. We examine the unusual source of the proposal, how this particular tax diverged from the usual tax...

Doris Akol

1 July 2021

Working Paper

Tax Treaty Aggressiveness: Who is Undermining Taxing Rights in Africa?

ICTD Working Paper 125

Tax avoidance strategies by multinational companies rely heavily on tax treaties. Multinational companies can relocate financial activities across countries to ensure the applicability of the most beneficial tax treaties. This ‘treaty shopping’ can be particularly harmful to African...

Lucas Millán-Narotzky & 3 others

1 July 2021

Brief

The Impact of Covid-19 on Livelihoods and Food Security

Research for Policy and Practice Report

Studies of livelihoods and food systems since the start of the global pandemic in 2020 have shown a consistent pattern: the primary risks to food and livelihood security are at the household level. Covid-19 is having a major impact on households’ production and access to quality, nutritious...

Image of John Thompson
John Thompson & 5 others

30 June 2021