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A new animation: Children can do a lot
08 Feb 2023: The Rejuvenate project share an animation designed to challenge preconceived ideas and start conversations about what children are capable of. - News
Redressing religious inequalities essential for development to be truly inclusive
04 Nov 2022: The Coalition for Religious Equality and Inclusive Development has just published a new, free e-Book. - Document
Impact of Climate Hazards on Rural Sanitation and Hygiene Practices in Burkina Faso
The Sanitation Learning Hub, 2022Despite climate change being a major concern for the sanitation sector, rural sanitation remains neglected in the wider discussions of climate impacts on WASH services. Also, the voices of vulnerable individuals, households, and communities who are experiencing the effects of climate change in relation to sanitation issues are missing.DocumentEngaging and Empowering Young People through Arts and Humanities Approaches in the Context of Global Challenges
PRAXIS: Arts and Humanities for Global Development, University of Leeds, 2022The central question informing the report is: What is the distinctive contribution of arts and humanities research for engaging and empowering young people in the context of global challenges?OrganisationPRAXIS: Arts and Humanities for Global Development, University of Leeds
PRAXIS is focussed on Arts and Humanities research across the Global Challenges Research Fund (GCRF) portfolio.DocumentCan ICTs increase tax compliance? Evidence on taxpayer responses to technological innovation in Ethiopia
Elsevier, 2021The widespread introduction of ICTs and digitised data management systems is one of the most important developments amongst African tax administrations in recent years. However, very little evidence is available on their effectiveness to increase compliance and on how taxpayers respond to these changes. This paper starts filling this gap by reporting three sets of results from Ethiopia.DocumentEffective tax rates and firm size in Ethiopia
Wiley Online Library, 2018The literature on Effective Tax Rates (ETRs) focuses on high- and middle-income countries, but there is very little evidence on low-income countries. This article addresses this gap with new evidence from Ethiopia. We investigate corporate ETRs in Ethiopia and whether the distributional effects they have in practice are in line with the corporate tax policy design.DocumentFactors affecting the adoption and usage of electronic tax system in Ethiopia in the case of Addis Ababa city large taxpayers
Taylor and Francis Group, 2021The aim of this research is to assess the adoption and usage of electronic tax system in the case of large taxpayers in Addis Ababa city through the implementation of unified theory of acceptance and use of technology (UTAUT) model with the addition of web quality, awareness, anxiety and perceived risk.DocumentGender and Tax Incidence of Rural Land Use Fee and Agricultural Income Tax in Ethiopia
World Bank, 2021The rural land use fee and agricultural income tax are major payments for rural landholders in Ethiopia. This paper examines the gender implications of these taxes using tax payment and individual land ownership data from the Ethiopian Socioeconomic Survey 2018/2019. It finds that the rural land use fee and agricultural income tax, which are assessed on the area of landholdings, are regressive.DocumentTrade Tax Evasion and the Tax Rate: Evidence from Transaction-level Trade Data
Oxford University Press, 2021This paper explores the relationship between tax rates and tax evasion in a low-income country context: Ethiopia. By using transaction-level administrative trade data, we are able to provide an analysis that is largely comparable with the rest of the literature while also introducing two important innovations.Pages