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Publications (16)
Research Brief
pdf
The programme did lead participating households to use improved seeds. Food consumption scores did not improve after the programme. However during the programme participating households moved to more sustainable strategies to cope with food shortages. Fertilizer use improved by 20 per cent amongst...
Research Brief
pdf
Corporate actors are now playing an important role in international development and contributing new ideas to development aid. Corporate–donor partnerships represent unique opportunities to combine the experience of donors with the innovative business knowhow of corporate actors. The United Kingdom...
Along with several other African countries, Zambia has introduced a withholding system for value-added tax (VAT) to improve revenue collection and compliance. Even though VAT withholding policies are applied in several countries in Africa and similar industry-specific policies in Europe, empirical...
Research Brief
– Progressing on One Without the Other?
Women are increasingly seen as an important part of the international development agenda. Empowering women and promoting gender equality are enshrined as global development objectives with the Millennium Development Goals (MDGs) agreed in 2000. Despite empowering women widely being viewed as a ‘good...
Research Brief
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– The Comparative Case of the Nordic Development Agencies
The three Nordic development agencies Danida (Denmark) Sida (Sweden), and the Ministry for Foreign Affairs of Finland (FMFA) all recognise gender mainstreaming as an important part of the policy-making process. Gender equality is a well-funded objective in all three agencies, but Danida and FMFA...
Research Brief
pdf
Many World Bank investments include women’s concerns only superficially. Lack of attention to gender roles negatively impacts women’s rights. The Bank’s continued promotion of user fees in sexual and reproductive health projects prevents poor women from accessing care. The Bank’s inconsistent...
Research Brief
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Aid projects that specifically target women tend be better at increasing gender equality than those that mainstream gender. The gender gap can be narrowed through public works that focus on providing decent employment for women as well as training and micro-finance for female entrepreneurs. The lack...
Research Brief
pdf
Initial high human development index scores and per capita income have a strongmimpact on the outcomes of aid to the health and education sectors. An increase in the share of the government budget allocated to education and health improves overall human development. Aid appears to be effective in...
– Evidence from risk-based tax examinations
Risk-based approaches are becoming commonplace for tax authorities as a tool for enforcement. Improvements in technology, technological adoption and in some cases machine learning, hold great promise for finding the taxpayers who are most likely to avoid taxes, thus improving the detection of non...
Research Brief
pdf
Only three out of 36 World Bank investments in Malawi, Mali, Niger and Rwanda appropriately address women’s unpaid care work. Despite the lack of World Bank investments specifically targeting unpaid care work, Bank investments do appear to be increasingly integrating gender dimensions into project...
Zambia is putting in place fiscal measures to improve the efficient collection of domestic revenue to finance social and public infrastructure. This analysis shows how much more revenue can be accumulated if tax evasion was at the bare minimum. Tax gap describes the share of the potential tax...
– Does it make a difference?
How could countries in the Global South develop their tax systems further and improve compliance? This analysis shows how two tax administration interventions impacted the number of small business taxpayers and presumptive tax revenues in Uganda. One-stop-shops — where citizens could register for...
Research Brief
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Official development assistance to women’s equality organizations and institutions is effective in increasing women’s political empowerment. In contrast, aid targeting reproductive health and family planning does not appear to impact women’s political participation. Autocracy has a negative infl...
Research Brief
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Sub-Saharan Africa receives 48 per cent more family planning aid than other regions. Countries with high fertility rates and large populations tend to receive more family planning aid The USA’s Mexico City Policy (MCP) reduces total foreign aid to family planning by 3-6 per cent per year globally...
While multinational corporations (MNCs) make up only 1.9% of firms operating in Uganda, they are overrepresented among tax holiday beneficiaries. New estimates reveal that Uganda’s revenue losses due to these tax expenditures peaked at USD 42 million in 2020.A new dataset allows for the first...
– Combining tax data and Google Street View images
The issue of tax non-compliance among businesses is pervasive in many developing economies, including Uganda. But to what extent do businesses comply with their tax obligations in the capital city, Kampala? Can the local environment and geographic information help predict the risk of tax non...
Displaying 16 of 16 results