Book launch: Smugglers and States
We are thrilled to host the launch for the book Smugglers and States, with an introduction by its author Max Gallien, followed by a...
Showing 1–10 of 36 results
We are thrilled to host the launch for the book Smugglers and States, with an introduction by its author Max Gallien, followed by a...
Published by: International Centre for Tax and Development
We highlight that overly zealous tax targets can be actively counter productive to tax administration and suggest five concrete ways to set better targets.
Published by: Institute of Development Studies
Recent years have seen an increasing availability and usage of measurements of informal sectors as the basis of scholarship and policy advice on the causes and consequences of informality. This has created an impression of a consensus around a clearly conceptualised and operationalised object of study – that when we talk about the informal sector, we know what we are talking about.
Zakat – one of the five pillars of Islam – is an annual obligatory payment, typically equivalent to 2.5 per cent of an...
Armed groups tax. Journalistic accounts often have a tone of surprise about this fact, while policy reports tend to strike a tone of...
Published by: Institute of Development Studies
The use of digital financial services, including money transfers and mobile money, have expanded widely in lower-income countries in the...
The concept of ‘formalisation’ has been ubiquitous in development discourse and policymaking. It has underpinned policy...
The funding of social protection initiatives is especially complex in times of crisis. While social protection is critical as a means of...
Published by: Institute of Development Studies
The concept of ‘formalisation’ has been ubiquitous in development discourse and policymaking in the early twenty-first century. It...