Recent work

Sort results by

Filter results by

Showing 1–12 of 10991 results


Process Tracing Innovations in Practice: Finding the Middle Path

CDI Practice Paper 25

This CDI Practice Paper draws on comparative learning from applying three different types of process tracing in international development initiatives. It argues in favour of a ‘middle path’ of applying evidence tests and rubrics to structure evaluative judgements rather than formal Bayesian...

27 March 2023


Pandemic Preparedness for the Real World

Why We Must Invest in Equitable, Ethical and Effective Approaches to Help Prepare for the Next Pandemic The cost of the Covid-19 pandemic remains unknown. Lives directly lost to the disease continue to mount, while related health, livelihood and wellbeing impacts are still being felt, and the...

10 March 2023


The Alternatives to Universal Tax Registration in Sri Lanka

This note argues that the Sri Lankan government’s recent proposal to implement universal tax registration is neither a viable nor effective strategy to increase the country’s tax revenue. Instead, the note proposes four alternative measures that are more feasible, while still serving the...

Nishan de Mel

9 March 2023


Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini

ICTD Research in Brief; 83

To reduce physical contact, Covid-19 forced many tax authorities to embrace digital technologies for filing and payment. Pandemic control aside, e-filing and e-payment hold great promise in facilitating taxpayer compliance, increasing transparency and curbing opportunity for collusion...

Razan Amine

3 March 2023