Showing 21–30 of 365 results
25 July 2024
Published by: Institute of Development Studies
ICTD explored the impact of different approaches to DFS taxation in Africa through its DIGITAX programme, which ran from 2020 to 2024.
22 July 2024
Published by: Institute of Development Studies
This paper discusses the role played by research departments within tax administration, drawing on the experiences of officials from eight African revenue authorities.
5 July 2024
Published by: Institute of Development Studies
In this landscape paper, we aim to summarise the contextual factors that shape health emergencies and responses to health emergencies in the West Africa region (termed ‘health emergency cycles’).
5 June 2024
Published by: Institute of Development Studies
This country case study focuses on Nigeria and the specific challenge of conflict, violence, and insecurity. Using four waves of General...
16 May 2024
15 May 2024
Published by: Institute of Development Studies
This report describes findings of an analysis of capacities to deliver social protection in Nigeria. It focuses specifically on generating findings that will be useful to situations of protracted crisis, such as displacement due to conflict or climate shocks.
8 May 2024
Published by: Institute of Development Studies
Protests are a feature of both democratic and non-democratic regimes. However, protests in non-democratic regimes have received insufficient academic attention. The nature of protest grievances, strategies, and tactics have been little studied in authoritarian and hybrid regimes. Additionally, triggers of protests are themselves an under-theorised concept.
12 April 2024
Published by: International Centre for Tax and Development
This paper gives preliminary insights into the challenges surrounding the taxation of high net worth individuals (HNWIs) in Nigeria – first in general terms, and then with a specific focus on Borno State.
11 March 2024
Published by: International Centre for Tax and Development
Countries have the potential to tax the digital economy through a combination of at least these four measures, which can be incorporated into their industrial policy and revenue collection strategies.
6 March 2024