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The Climate Change Regulatory Framework and Indigenous Peoples’ Lands in Africa: Human Rights Implications

This book examined the regulatory frameworks which relates to climate change at international, regional and national levels, as they affect indigenous peoples’ lands in Africa. It demonstrates how, at national level especially, a climate change reg…

Linking Taxation and Social Protection: Evidence on Redistribution and Poverty Reduction in Ethiopia

Poverty reduction, and more recently inequality, are pressing concerns in many low and middle-income countries. This is not in the least due as a result of the Sustainable Development Goals committing countries to significant improvements by 2030.…

Explaining Informal Taxation and Revenue Generation: Evidence from South-central

Most people in low-income countries contribute substantially to the financing of local public goods through informal revenue generation (IRG). However, very little is known about how IRG works in practice. We produce novel evidence on the magnitude …

The VAT in Practice: Equity, Enforcement and Complexity - Working Paper

The value added tax (VAT) is supposed to be a tax on consumption that achieves greater economic efficiency than alternative indirect taxes. It is also meant to facilitate enforcement through the ‘self-enforcing mechanism’ – based on opposed incentiv…

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

Achieving the Sustainable Development Goals (SDGs) of poverty and inequality reduction through redistribution have indeed become critical concerns in many low- and middle-income countries, including Nigeria. Although redistribution results from the …

Interrogating Leadership Paradigms Using a Public Sector Lens: Creating Horizontal Leadership Spaces for Inclusive and Transformative Monitoring, Evaluation and Learning (MEL) Practice

This discussion paper starts from the premise that monitoring, evaluation and learning (MEL) as a performance measurement practice also has the potential to be a dynamic tool that can facilitate and support socio-economic transformation. This can on…

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