CLARISSA Emerging Evidence Report 6
This Emerging Evidence Report shares evidence of how, for whom, and under what circumstances, Participatory Action Research (PAR) leads to innovative actions. A rapid realist review was undertaken to develop programme theories that explain how PAR generates innovation.
23 July 2021
In the aftermath of COVID-related school closures in the UK, students lost two months of learning, but the loss among the 1.7 million disadvantaged students has been much larger at seven months. This disadvantaged gap is almost entirely driven by maths attainment. One-to-one tutoring is proven...
22 July 2021
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...
15 July 2021
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...
13 July 2021
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...
13 July 2021
CLARISSA Working Paper 7
CLARISSA (Child Labour: Action-Research-Innovation in South and South-Eastern Asia) is a large-scale Participatory Action Research programme which aims to identify, evidence, and promote effective multi-stakeholder action to tackle the drivers of the worst forms of child labour in selected...
8 July 2021
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...
7 July 2021
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...
1 July 2021
The digitalisation of the economy has spotlighted fundamental flaws in international tax rules, which have been exacerbated since the 1970s with the wider shift to the services economy and the growth of international services. These systemic flaws have been more evident from the perspective of...
1 July 2021
Value added tax is a key tax for generating revenue in Zimbabwe and all African states, and for financing the budget in African countries. VAT revenue has an essential role in budgetary policymaking. Every year revenue authorities are not collecting large amounts of VAT for various reasons,...
1 July 2021
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...
1 July 2021
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...
30 June 2021