Knowledge

 
Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria

ICTD (2019) This paper reveals gender-based taxation differences among market traders in two Nigerian states. At first, no significant differences were found at a high level, but a closer look at the data revealed, that even if female traders were selling the same types of products as their male counterparts, they were earning less. To lower inequalities, Nigerian tax policymakers should develop a segmented system of presumptive taxation based on the type of product sold. Along with other suggestions this study shows that all market traders value the benefits of female tax collectors, so that gender-mixed tax collection groups could be a solution to reduce inequalities and lower the complains about sexual harassments.

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Democratisation in Tanzania: No Elections without Tax Exemptions

ICTD (2019) To explore the link between democratisation, economic liberalisation and the use of tax exemptions to fund political parties’ electoral campaigns in Tanzania, a framework was developed, that should help to explain the increased tax exemptions for private and individuals around elections. This demand-supply framework also helps to analyse the political financing through tax exemptions elsewhere on the African continent.

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Political Economy Analysis of Local Economic Development in Serbia

IDS (2019) This study provides a political economy analysis of Local Economic Development (LED) in Serbia, a country of great regional differences. Economic growth is concentrated in larger cities, while high unemployment rates and poverty levels can be found in smaller towns and rural communities. LED takes an important part in a functioning government system. Since LED offices across Serbia were established trough various donor programmes, the analysis and its findings shows the multiple challenges that LED is facing as well as opportunities to successfully promote, support and implement LED.

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How Can Governments of Low-Income Countries Collect More Tax Revenue?

ICTD (2017) Increasing the proportion of GDP to raise tax offers various risks, especially for poor performers. Among other questions equity, efficiency, trust and reciprocity need to be concerned. Mick Moore and Wilson Prichard identify three questions that play a relevant role and should be considered in tax revenues. 1. Which specific potential revenue sources do governments generally tend to underexploit? 2. What are the possibilities of increasing revenue through generally improving tax administration? 3. What is the scope for increasing revenue through changes to both domestic and international tax policies?

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Informal Taxation in Post-Conflict Sierra Leone: Taxpayers’ Experiences and Perceptions

ICTD (2017) This study analyses informal taxes, which are often overlooked in analyses of local systems of taxation. This leads to misunderstandings of individual and household tax burdens. Especially for a low-income and post-conflict country such as Sierra Leone, it is highly relevant to present a significant proportion of taxes paid by individuals.

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Productive Water for Agriculture in Senegal – Sustainable Hydro-Agricultural Infrastructure Requires the Involvement of Local Actors

BTC (2016) In Senegal, agriculture is the main economic activity in rural areas and higher domestic agricultural production has become a prerequisite to ensure food security. To achieve this goal, Senegal and Belgium have jointly designed the Retention Basins and Well Development Project which aims to ensure that farmers and livestock breeders in five of Senegal’s regions have sustainable access to productive water. It is argued that because of the fundamental changes triggered by such infrastructure, it is crucial to involve local actors in the design of these projects as well as in any further steps in order to ensure that the investments are sustainable.

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Why Is Water Still Unaffordable for Sub-Saharan Africa’s Urban Poor?

Diana Mitlin and Anna Walnycki; IIED (2016) Across sub-Saharan Africa, water services for low-income urban communities vary and are often unaffordable. Achieving SDG target 6.1 — universal and equitable access to safe and affordable water for everyone by 2030 — will require action on urban water costs.

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Governance and service delivery: Practical applications of social accountability across sectors

A. Wetterberg et al., RTI Press Publication (2016) This collection examines six recent RTI International projects that pursued several different paths to integrating service delivery and governance through engaging citizens, public officials, and service providers on issues related to accountability and sectoral services. The six cases illustrate the multiple ways in which citizen participation in accountability, called social accountability, can lead to positive effects on governance, citizen empowerment, and service delivery. The analysis focuses on both the intended and actual effects, and unpacks the influence of context on implementation and the outcomes achieved.

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Cities and Green Growth: A Conceptual Framework

Hammer, S. et al. (2011), "Cities and Green Growth: A Conceptual Framework", OECD Regional Development Working Papers 2011/08, OECD Publishing. This report examines the current state of knowledge about green growth in cities and outlines the key research questions and protocols that will guide the OECD Green Cities programme. It builds the case for an urban green growth agenda by examining the economic and environmental conditions that have pushed the green growth agenda to the forefront of policy debate and assessing the critical role of cities in advancing green growth.

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Open Cities: From Economic Exclusion to Urban Inclusion

Solomon Greene, Rolf Pendall, Molly Scott and Serena Lei; Urban Institute (2016) While cities drive economic growth in high-income countries, the benefits of urban economies are not widely shared among city residents. Income inequality is increasing, poverty persists and economic mobility appears blocked for many of those living in cities. Vulnerable groups face structural barriers and recent protest in cities across high-income countries highlighted the instability of the status quo.

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