Publications

A Practical Approach for Supporting Learning in Development Organisations

The Knowledge, Evidence and Learning for Development (K4D) Programme, which started in 2016, comes to an end in September 2022. K4D is a programme funded by and for the UK Government’s Foreign, Commonwealth and Development Office (initially with the Department for International Development,...

Joanna Howard & 2 others

IDS Annual Review 2021–22

IDS Annual Review

It has been a year marked by conflict, climate change, and Covid-19 – intersecting crises that intensify and entrench longer-term vulnerabilities. As we highlight in the IDS 2021–22 Annual Review, these uncertain times demand that development research be done differently, with new...

Pathways to Impact in the Pandemic

Covid Collective Helpdesk Report 10

This report is based on an analysis of 90 research projects supported by the Covid Collective, COVID CIRCLE, and Covid Response for Equity (CORE) initiatives. It provides an overview and insight into how different funders and initiatives were working to facilitate change in the context of the...

Joe Taylor & 3 others

Social Protection Intervention: Evaluation Research Design

CLARISSA Research and Evidence Paper 3

This paper describes the research design for investigating and evaluating the Child Labour: Action-Research-Innovation in South and South-Eastern Asia (CLARISSA) social protection cash-plus intervention in a slum in Dhaka, Bangladesh.

Giel Ton & 3 others

What Works for Health Systems Strengthening: An Overview of the Evidence – Resource Toolkit

This resource toolkit has been produced by the Knowledge, Evidence and Learning for Development (K4D) Programme in partnership with the Health Systems Team in the Foreign, Commonwealth & Development Office (FCDO) Human Development Department and renowned global health systems expert Prof. Sophie...

Kim Ozano & 4 others

Mapping Best Practice Guidelines in working with Civil Society Organisations

K4D Helpdesk Report

This report from the Knowledge, Evidence and Learning for Development (K4D) Programme sets out to map the different guidance documents available on how to work most effectively with civil society in the delivery of international aid in ways that deepen democracy and advance the rights of...

Juliet Millican

Monitoring Inclusion in Crises

K4D Inclusion in Crises Learning Journey

This Briefing Note from the Knowledge, Evidence and Learning for Development (K4D) Programme responds to key challenges articulated by Foreign, Commonwealth & Development (FCDO) staff in monitoring how, and the extent to which, programming, policy and humanitarian interventions in crisis...

Jo Carpenter

Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance

ICTD Working Paper;147

The past decade has witnessed a surge in international interest in the importance of tax morale. This is often defined, broadly, as taxpayer’s ‘non-pecuniary motivations for tax compliance’ (Luttmer and Singhal 2014: 150) – as a key component of strategies for strengthening tax...

Wilson Prichard

Income Tax Payers Are Not All the Same – A Behavioral Letter Experiment in Eswatini

Economic Development and Cultural Change;Volume 70, Number 4

Very little is known about why taxpayers in sub-Saharan Africa pay their taxes. This article reports results from a nationwide randomized controlled trial in Eswatini, nudging more than 20,000 income tax payers with behaviorally-informed mailings, building on deterrence, facilitation, and trust...

Fabrizio Santoro

Mobile Money Taxation and Informal Workers: Evidence from Ghana’s E-Levy

ICTD Working Paper;146

The use of digital financial services, including money transfers and mobile money, have expanded widely in lower-income countries in the past decade; 47 per cent of the population of sub-Saharan Africa (548 million) had a registered mobile money account in 2020, with 29 per cent of those...

Max Gallien & 3 others

Do Tax Policies Discriminate Against Female Traders? A Gender Framework to Study Informal Marketplaces in Nigeria

Scholars have long debated formalizing the informal sector through taxation, but how do these processes affect gender inequalities? Our study in Nigerian markets contributes a gender framework to the equitable taxation literature on formalization. The study draws on a survey of 451 traders in...

Decentralised Access to Electricity Through Mini-Grids in Tanzania

IDS Policy Briefing 204

Renewable, decentralised mini-grids are a promising technology for electrifying remote communities in sub-Saharan Africa. However, most mini-grids struggle not only to obtain a profit, but also to recover costs.

Ana Pueyo