Upcoming Event
Sovereign default, IMF stabilisation and trade: Lessons from Sri Lanka
Sri Lanka development slide from a 1970s basic needs success to external debt default in 2022 is merits attention. So too is its rapid...
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Upcoming Event
Indian development at a crossroads – part 2
Join us for this in-person and online event that explores how top-down modes of development are challenged from below. This event...
Upcoming Event
Globalisation in retreat: implications for the global South
Join us for a special event to celebrate the contribution that Raphie Kaplinsky has made to development studies. Raphie Kaplinsky...
Upcoming Event
Protecting the gains: how social protection can support livelihoods and growth in crises
Join us for a panel that will feature a facilitated discussion between practitioners, donors and researchers on the appropriate scope...
Upcoming Event
Weathering the storm – making the case for social protection in crises
Join us for a facilitated policy panel to debate how to make the political case for investing in social protection in settings of crises...
Upcoming Event
Social and humanitarian assistance in crises: agendas, ambitions and aspirations for more effective intervention
Join us for an overview and key findings from Better Assistance in Crises (BASIC) Research, a five-year programme that has explored how...
Upcoming Event
Pathways to development conference
Pathways to Development (Path2Dev) is a multidisciplinary conference that brings together empirical and historical research by...
Working Paper
11 August 2025
Tracking and Taxing Cross-Border Digital Transactions: The Case of VAT in Senegal
This paper examines the implementation of VAT on cross-border digital transactions in Senegal, with particular focus on transactions involving digital B2C services, within the broader context of taxing the digital economy in Africa.
Publication
11 August 2025
Water Resources in Gulf Cooperation Council Countries
Published by: Institute of Development Studies
This K4DD Rapid Bibliography summarises key literature on the sustainability of the GCC’s water resources. The paper covers four...
Specialist short course
ICTD Research on Tax and Development Course (hybrid)
Sign up to our course and improve your knowledge and skills in conducting research on taxation in lower-income countries.