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Operationalizing Multisector Partnerships: A Theory of Action and Reflection Tool for Zoonotic Influenzas
No full textZoonotic influenzas are major, ongoing public health policy challenge, not the least because of the importance of functional multisector partnerships (MSPs) for their prevention and control. However, despite years of investment in developing them, many countries have found multisectoral approaches, such as One Health, difficult to operationalize at national and subnational levels. One explanation for the lack of uptake is the limited nature of guidance on the design and adaptation of MSPs that consider local institutional dynamics. In this paper, we describe the process of developing a practical framework for assessment and characterization of MSPs. We use findings from an earlier review of academic and programmatic literature to develop a Theory of Action for multisector One Health partnerships that can nest into the short-term outcomes identified in the Theory of Change for One Health developed by the One Health Quadripartite. This comprises five elements: Characteristics; Starting conditions; Collaborative process; Outputs; and Responsiveness. We develop additional attributes to undertake a detailed characterization of different ‘levels’ of One Health partnerships. In addition, this Theory of Action allows for multiple outcomes of interest to be recognized and addressed. We then use the Theory of Action to develop a reflection tool to help country programme managers identify the specific characteristics of their respective One Health partnerships; recognize the differences in capacities and expectations of different partners; and use these insights to identify specific ways to strengthen the collaborative process. To our knowledge, this is the first time a detailed characterization of MSPs based upon programmatic attributes has been developed. Such a conceptualization of MSPs can facilitate the design, implementation, and evaluation of One Health and other multisector programmes and increase their relevance to the needs of the local context within which these are based.</p
Social Protection, Livelihoods and Climate Resilience in Conflict-Affected Settings
No full textThere is a growing interest in using social protection to address climate-related vulnerabilities and strengthen resilience, particularly in conflict-affected settings. Drawing lessons from the Productive Safety Net Programme (PSNP) in Ethiopia, this policy briefing highlights that while social assistance offers a protective function, it falls short of reducing long-term vulnerabilities, especially in settings characterised by multidimensional and enduring stressors and shocks. However, livelihoods can be improved with additional resources, consistent funding, integration with complementary sectors and effective public services, alongside measures to ensure peace and stability.</p
Suivre et imposer les transactions numériques transfrontalières : le cas de la TVA au Sénégal
No full textCe document examine le régime de la TVA sur les transactions numériques transfrontalières au Sénégal, avec un accent particulier sur les transactions liées aux services entre entreprises et consommateurs finaux dans le contexte plus large de l’imposition de l’économie numérique en Afrique. Il analyse les points de convergence et de divergence entre la réforme de la TVA de 2024 au Sénégal et les recommandations internationales, tout en la replaçant dans un contexte régional plus large. Alors que les plateformes numériques redéfinissent les modèles commerciaux mondiaux, les cadres fiscaux traditionnels, qui reposent sur la présence physique, peinent à répondre aux défis posés par les fournisseurs de services numériques non-résidents. La réforme de la TVA en 2024 au Sénégal étend la taxe aux transactions transfrontalières impliquant des services numériques incorporels fournis par des opérateurs étrangers. Elle sert donc de base à cette étude qui évalue la conception, le champ d’application et la mise en oeuvre des systèmes numériques de TVA dans un contexte B2C en Afrique, ainsi que les implications des incohérences dans les définitions et des approches fragmentées à travers le continent.L’analyse révèle d’importantes variations entre les pays africains en matière de cadres juridiques, de mesures de conformité et de stratégies opérationnelles par rapport aux normes internationales, telles que les Principes directeurs internationaux pour la TVA/TPS 2017 et la Boîte à outils numérique sur la TVA pour l’Afrique 2023 de l’OCDE. Si les pays adoptent en grande partie les meilleures pratiques internationales pour certains aspects des réformes, plusieurs divergences subsistent toutefois en raison de contraintes économiques, infrastructurelles et administratives. Celles-ci comprennent notamment l’absence de régimes de conformité simplifiés, de seuils de TVA pour les fournisseurs nonrésidents et les exigences en matière de facturation.La réforme de la TVA au Sénégal, qui simplifie les procédures d’identification et de facturation, s’appuie sur des infrastructures numériques et supprime l’obligation de représentation locale pour les fournisseurs étrangers, témoigne d’une approche pragmatique et conforme aux normes internationales. Toutefois, des défis persistent, notamment en matière de capacité de recouvrement, de charge administrative pour les petites entreprises étrangères et d’interopérabilité avec d’autres systèmes fiscaux. En réponse à ces défis, ce document propose des recommandations concrètes, notamment l’harmonisation des régimes de TVA à travers le continent, le renforcement des infrastructures numériques et la promotion de la coopération internationale.</p
Coping with Covid-19 and Coterminous Shocks: Ethiopia Country Case Study Part 1
No full textThis is the first of two papers (and accompanying technical Annexes) from the Better Assistance in Crises (BASIC) Research Ethiopia country case study. It provides a detailed description of the specific challenge of the Covid-19 pandemic alongside coterminous shocks, including climatic and political shocks such as drought and the conflict within the Tigray region. Using five waves of Ethiopian Socioeconomic Survey data covering the period 2011 to 2022, we analyse trends in poverty, food insecurity, shocks, and coping strategies among different population groups, differentiated according to their employment type and whether they report having lost income as a result of the pandemic. We then discuss the implications of these findings for the targeting of social and humanitarian assistance.</p
Institutional Perspectives on Targeting in the Humanitarian and Social Protection Sectors in North East Nigeria
No full textThis paper seeks to move beyond questions about the availability of data for targeting, to understand which institutional dynamics influence targeting approaches and success.Findings show that targeting is an inherently political process in Nigeria. It is influenced by complex relations between federal and state actors, national and local actors, government, non-government, and international actors, as well as international orthodoxies and institutional mandates on targeting, and misinformation.The effects of these dynamics make it difficult for targeting to adapt to changing crises or the dynamic and context-specific nature of poverty and vulnerability. This is confirmed by first-hand accounts of community members, who reveal that communities are not adequately involved in targeting decisions, and the diversity of community needs are often not sufficiently addressed.</p
Taxing Rental Income: An Analysis of the Outcomes of Legal and Administrative Reforms in Uganda
No full textWhile there is an increasing body of research on property taxation in African countries, there is scanty literature on rental income taxes in particular. Taxing rental income promotes more equitable taxation, particularly since those who own taxable properties are likely to be wealthy. Starting in 2014, the Uganda Government and Uganda Revenue Authority (URA) introduced various legal reforms and administrative measures to improve the performance of rental income taxes. These reforms have led to a significant expansion of the taxpayer register, with the number of registered rental taxpayers increasing from 10,651 in Financial Year (FY) 2013/2014 to 220,120 in FY2023/24. Similarly, the introduction of a web-based rental tax return has simplified filing, while data-sharing arrangements with third parties have improved the process of identifying properties and property owners. However, the expansion of the taxpayer register has not translated into improvements in filing tax returns or paying taxes. Meanwhile, constant amendments to the law have resulted in uncertainty for taxpayers, tax administrators, and even policymakers. And the introduction of a cap on allowable deductions from rental income has resulted in inequity between taxpayers that engage in rental business and those engaging in other businesses.Three main messages can be drawn from these findings:Taxing rental income in a context like Uganda is difficult.The methods that have been used to expand the taxpayer register have rendered URA prey to the ‘registration obsession’.The constant changes to tax laws are perhaps more than one would expect if the government had been experimenting to find the best methods.</p
Growth from Below: Poverty Reduction beyond Social Protection in Nigeria
No full textAgriculture and informal economies provide essential livelihoods in Nigeria, but they face challenges such as climate shocks, conflict, low investment, and financial exclusion. Resilience strategies include diversification, microfinance access and entrepreneurial ventures, but policy support is limited, particularly for informal activities. Government focus needs to shift from taxation to productive support, to enhance financial inclusion, strengthen social protection, and empower women through asset ownership and business development. Sustainable poverty reduction requires adaptive policies that integrate economic stability, peacebuilding, infrastructure, and social resilience.</p
Rules of Origin in UK Trade Agreements
No full textThe United Kingdom formally exited the European Union and the common market in February 2020. Since then, the British government has signed several trade agreements to replace what was previously covered under EU trade treaties. The urgency of maintaining trade continuity after Brexit meant that most of the newly signed deals were ‘rolled over’ versions of prior EU terms of trade. The new trade deals are invariably described as ‘hurried’ or ‘performative’ favouring speed and visibility over securing a net benefit. The changes in rules of origin are minor and rare. When they do differ, they are overall more liberal and less complex than those of the European Union. This report covers the United Kingdom’s approach to trade agreements in the aftermath of Brexit, focusing specifically on rules of origin and departure from common EU trading terms.</p
Politics in Niger after the 2023 Coup
No full textThis report explores what the literature reveals about the evolution of politics and the political economy in Niger since independence. It examines how elite bargains, state–society relations, and the distribution of power and resources have shaped the country’s political settlement over time. The report highlights the ways in which patterns of authority, resource allocation, and external influence have contributed to both stability and recurrent crises. It also analyses the impact of the recent coup on Niger’s domestic political settlement and the control of political and economic resources, as well as its broader implications for the country’s regional and international relationships.</p
Understanding Drivers of Sustained Engagement in SMS‐Based Nutrition Programmes: A Realist Evaluation With an Equity Lens in Tanzania
No full textChild undernutrition remains a global challenge, intricately linked to systemic inequities in access to maternal and child health and nutrition (MCHN) services. While SMS‐based behaviour change communication (BCC) offers a scalable strategy to address this challenge, its effectiveness is often undermined by low and inconsistent user engagement. This study extends the impact evaluation of the mNutrition programme in Tanzania—a nationwide SMS‐based BCC programme aimed at improving maternal and child nutrition (MCN)—to investigate what drives sustained, long‐term engagement—an important but underexplored gap. The objective is to explore the mechanisms driving sustained engagement among mothers in rural Tanzania and how these are triggered by specific contextual factors and inequities. A realist approach was used, combining realist interviews with 40 sustained engagers (conducted across three sites between February and April 2019) and quantitative endline survey data. Retroductive analysis iteratively tested initial programme theories (IPTs) and derived Context‐Mechanism‐Outcome (CMO) configurations explaining sustained engage?ment. Findings showed sustained engagement resulted from the interplay between programme elements—such as content, SMS delivery (regularity, convenience, privacy), message tone (non‐judgmental, supportive), and perceptions of the sender—and inequity‐ laden contextual realities, including time poverty, social isolation, undervaluation of women, gendered power dynamics within households and healthcare settings. The study concludes that digital BCC programmes must be context‐sensitive and equity‐oriented to achieve sustained engagement. Designing messages and delivery systems that reflect users' lived experiences and address structural vulnerabilities can enhance engagement and support more equitable nutrition outcomes.</p