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    Publication

    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…

    Ademola Oluborode Jegede

    • Indigenous Peoples’ Land Rights
    • Indigenous Peoples’ Land Use
    • Environmental Sustainability
    • Land Tenure
    • Equity
    • Climatic changes
    • Indigenous peoples--Human rights
    • Greenhouse gases
    • Sustainable development--Developing countries
    • Environmental management--Developing countries
    359 pages

    Publication

    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.…

    Kalle Hirvonen

    Giulia Mascagni

    Keetie Roelen

    • Social Protection
    • Equity
    • Income Tax
    • Poverty Reduction
    • Income tax--Treaties and agreements
    • Taxation
    31 pages

    Publication

    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 …

    Vanessa van den Boogaard

    Fabrizio Santoro

    • Informal taxation
    • Informal revenue generation
    • Equity
    • Taxation
    56 pages

    Publication

    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…

    Giulia Mascagni

    Roel Dom

    Fabrizio Santoro

    • Value Added Tax
    • Tax Administration
    • Equity
    • Taxation
    37 pages

    Publication

    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 …

    Henry C. Edeh

    • Value Added Tax
    • Income Tax
    • Equity
    • Tax Reform
    • Taxation
    56 pages

    Publication

    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…

    Phillip Browne

    • Learning, Monitoring and Evaluation (LME)
    • Leadership
    • Equity
    • Economic development
    26 pages

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