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Brief

12 August 2026

Seven Steps to Make Social Protection More Resilient to Crises

Published by: Institute of Development Studies

This policy briefing proposes seven key steps to make existing social protection programmes and systems more resilient and better able to maintain provision in situations of conflict.

Rachel Slater & 2 others
Better Assistance in Crises (BASIC) Research
Working Paper

11 August 2026

Tax Implications of Cashless Payments: Micro Evidence from African Countries

Published by: Institute of Development Studies

This paper examines how the adoption of cashless payments interacts with tax perceptions among formal businesses in Africa. Drawing on firm-level survey data from approximately 6,000 enterprises across Burkina Faso, Uganda, Rwanda, Ghana, and Tanzania, we combine descriptive analysis with multivariate regression techniques to identify the determinants of cashless adoption and its association with tax-related attitudes.

Lucia Rossel
Lucia Rossel
Fabrizio Santoro
Fabrizio Santoro
International Centre for Tax and Development International Centre for Tax and Development (ICTD)
Person
Claire Walsh

Claire Walsh

Deputy Director of the Disability Inclusive Development Programme

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