Publications

Living Off-Grid Food and Infrastructure Collaboration: Concepts and Assumptions

Living Off-Grid Food and Infrastructure Collaboration Working Paper 1

This working paper is the product of the Living Off-Grid Food and Infrastructure Collaboration. It is designed to bring together our thinking on how infrastructure can shape the food and nutritional security of urban marginalised populations. Infrastructure assemblages include the material...

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

ICTD Working Paper; 162

This background report looks at tax implications for those providing and using digital financial services (DFS), and gives general observations as to whether DFS in Africa are taxed the same as traditional financial services (TFS). There is no categorical answer to this question. It varies...

Children’s Work in African Agriculture: The Harmful and the Harmless

Millions of children throughout Africa undertake many forms of farm and domestic work. Some of this work is for wages, some is on their family’s own small plots and some is forced and/or harmful. This book examines children’s involvement in such work. It argues that framing all children’s...

James Sumberg

Rachel Sabates-Wheeler

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

ICTD Research in Brief;85

Eastern African countries have codified transfer pricing regulations in their efforts to ring fence corporate tax revenue against profit shifting by multinational companies. Kenya (in 2006), Uganda (2011) and Rwanda (2020) used the dominant OECD transfer pricing guidelines as a template for...

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

ICTD Research in Brief;84

This background report looks at tax implications for those providing and using digital financial services (DFS), and gives general observations as to whether DFS in Africa are taxed the same as traditional financial services (TFS). There is no categorical answer to this question. It varies...

Strategic Investment Tax Incentives in Africa: The Case of Tax Holidays in Uganda

ICTD Working Paper; 161

Tax incentives to attract foreign direct investment are common around the world, especially in Africa. Even though many commentators remain sceptical regarding their effectiveness, tax incentives remain popular policy tools for governments in low-income countries seeking to attract...

The Promise and Limitations of Information Technology for Tax Mobilisation

ICTD Research in Brief 82

As digital technologies continue gaining momentum in Africa and lower-income countries, more and more tax authorities are adopting them to improve their core functions and collect revenue more efficiently. This paper reviews recent literature on using technology for tax administration....

Celeste Scarpini & 2 others

Unravelling Backlash in the Journey of Legislating Sexual Offences in Uganda

IDS Working Paper 585

This paper interrogates the reality of gender backlash in Uganda by tracing the process of legislating on the 2019 Sexual Offences Bill (SOB). We trace the early beginnings of the Bill by highlighting the motivation that guided its framing, the role of individual actors and alliances in pushing...

Beyond the Genome: Genetically Modified Crops in Africa and the Implications for Genome Editing

Genome editing—a plant-breeding technology that facilitates the manipulation of genetic traits within living organisms—has captured the imagination of scholars and professionals working on agricultural development in Africa. Echoing the arrival of genetically modified (GM) crops decades ago,...

Dominic Glover & 6 others

Understanding the Political Economy of South Africa’s Carbon Tax

ICTD Research in Brief; 79

South Africa is the only country in sub-Saharan Africa to have enacted a carbon tax to date. Although the country was ahead of the curve when it began considering the tax’s implementation in 2010, it took until 2019 for the Carbon Tax Act to be passed (RSA 2019). By this time 58 carbon taxes...

L’usage des arts pour le dialogue environnemental au Sahel (version accessible)

IDS Policy Briefing 205

L’art a été utilisé pour communiquer les préoccupations environnementales dans les pays sahéliens. Néanmoins, le dialogue dirigé par les arts entre les acteurs politiques et les citoyens est cependant rare, bien qu’il ait le potentiel de trouver des solutions aux problèmes...

L’usage des arts pour le dialogue environnemental au Sahel

IDS Policy Briefing 205

L’art a été utilisé pour communiquer les préoccupations environnementales dans les pays sahéliens. Néanmoins, le dialogue dirigé par les arts entre les acteurs politiques et les citoyens est cependant rare, bien qu’il ait le potentiel de trouver des solutions aux problèmes...