Showing 41–50 of 1263 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.
19 July 2024
17 July 2024
Published by: Institute of Development Studies
This paper supersedes a report published in May 2022 on an earlier version of the online interactive evidence gap map (EGM) on digital...
Following last year’s historic vote supporting the establishment of a new UN Framework Tax Convention, a UN Ad Hoc Group has now been...
3 July 2024
Published by: Institute of Development Studies
This study aims to assess whether the existing command and-control approach to environmental management in Ethiopia is delivering on its promises, and whether there is scope for a wider deployment of environmental taxes.
2 July 2024
The International Centre for Tax and Development (ICTD), based at IDS, welcomed a new Executive Director, Giulia Mascagni, on 1st July 2024.
25 June 2024
A new Community of Practice on research and policy in Gender and Tax (CoPGT), whose secretariat is hosted by the International Centre...
21 June 2024
Published by: Institute for Applied Economic Research (Ipea)
The use of scientific knowledge to support policy has been a debated issue since the emergence of the field of policy analysis (Lerner and Lasswell, 1951; Weiss, 1979). More recently, the evidence-based policy approach (EBP) resumes and extends this debate by advocating for public decision-makers to use scientific evidence about “what works” to improve policy. On the one hand, EBP renews belief in the precepts of instrumental rationality and scientific neutrality as the foundation of policy decisions (Davies, Nutley and Smith, 2000). However, on the other hand, it catalyzes criticism from different analytical schools, such as the argumentative and post-structuralist ones, which provide the basis for different arguments about what would inform and provide the basis for policy. This chapter seeks to explore some of these arguments.
13 June 2024
