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WOMEN’S AGENCY AMID SHOCKS: A Gendered Analysis of Poverty Dynamics and the Implications for Social Protection in Bangladesh, Peru and the United Republic of Tanzania
No full textThis paper provides insights into gendered monetary poverty dynamics in the context of shocks and crises and teases out the implications for the design and implementation of gender-responsive social protec?tion systems. It relies on quantitative panel data and qualitative insights to present an analysis of gender and poverty dynamics in three countries spanning different geographic regions – rural Bangladesh, Peru and the United Republic of Tanzania – and draws on COVID-19 data to briefly assess how these trends may have evolved over time. It also applies a gender lens to look at the implications for social protection system design and implementation across key functions (pro?tective, preventive, promotive, transformative).</p
A Child-Centred Care Approach to the Learning Process: Lessons Learned from a Participatory Intervention in Primary Schools in Afghanistan and Pakistan
No full textAbout 240 million children have disabilities globally. Sustainable Development Goal 4 calls for inclusive and equitable quality education for all, including children with disabilities. Compared to children without disabilities, children with disabilities are more likely to never attend school or to drop out from school due to barriers such as negative attitudes among teachers, parents and peers, lack of trained teachers, inadequate learning materials and inaccessible facilities. Our study examines the effect of a participatory child-centred pedagogy intervention on academic and non-academic learning outcomes of children with disabilities in primary rural schools of Afghanistan and Pakistan. We use an ICF-based disability measure, the Child Functioning Module, to identify children with disabilities. We built a participatory intervention on the ethics of care and the capability approach that aimed at improving the learning process. It did not significantly improve the learning outcomes of children with disabilities compared to non-disabled children. However, we found that children with disabilities overall progressed significantly more than non-disabled children on several learning outcomes while benefiting from a larger reduction in stigma and discrimination. The impact was secured overall for children despite school lockdowns associated with the COVID-19 pandemic and political unrest in both countries. Therefore, we argue that this type of intervention could potentially improve the inclusion of children with disabilities in school with more time for implementation and circumstances allowing schools to stay opened.ES/P005799/1RLO</p
Why Embracing Uncertainty Means Rethinking Development
No full textUncertainty – where we don’t know what the future will hold – dominates our world. Climate change, natural disasters, pandemics and financial systems are characterised by deep uncertainties, even ignorance. Yet development efforts try to control, manage, plan and order the world in ways that often backfire. In an age of uncertainty, we need to ask whether development should be a project of control, often drawing on formal expertise and creating order through top-down intervention, or one of flexible, responsive, adaptive caring This Insights essay will explore the implications of taking uncertainty seriously, examining the implications for how we approach perhaps the biggest development challenge of all: adapting to climate change.</p
Taxing Choices: Reconciling Global International Tax Standards with Pakistan's Domestic Tax Realities
No full textThis paper analyses Pakistan’s adoption of international tax standards within the broader context of its political economy and tax policy landscape. The study is part of a comparative research project implemented by the International Centre for Tax and Development (ICTD) – ‘Comparative Perspectives on International Tax from the Global South’. Significant reforms have been introduced under global frameworks, such as the Organisation for Economic Co-operation and Development (OECD)/G20 BEPS Action Plan and Common Reporting Standards (CRS); however, given Pakistan's political and economic ecosystem, integrating these reforms into the country's domestic fiscal policies remains challenging.This study focuses on four key aspects of these reforms – tax treaties, transfer pricing, exchange of information, and taxation of the digital economy. It identifies the growing presence of multinational enterprises (MNEs), international pressure for increased transparency, and increased efforts to mitigate offshore tax evasion as key drivers of reform adoption. The study finds that, while overall transparency and compliance in the fiscal landscape have improved since these reforms were adopted, limited enforcement capacity and a fragmented tax system continue to cause inefficiencies.The paper advocates a tailored approach, emphasising local capacity-building in tax administrations, institutional reforms, and multilateral cooperation. This will increase alignment between global tax standards and Pakistan’s economic and administrative realities, ensuring a sustainable and equitable tax system.</p
Introduction: Struggles for Justice in the Energy Transition: Voices from the Front Lines
No full textIn global debates on how to achieve a ‘just transition’ away from fossil fuels, the voices from the front lines of energy extraction and production are largely missing. Serving as the introduction to a special issue of the IDS Bulletin, this article examines how communities and workers across multiple sites in the global South and North perceive the ‘just transition’. These actors on the peripheries, whether their territories are affected by the phasing out of oil and coal exploitation or by large-scale renewable energy generation and critical mineral extraction, have local cultures and knowledges which should inform current debates. Far from experiencing contemporary dynamics of energy transition as ‘new’, they experience them as a continuation of long-term patterns of exclusion. At the same time, we find rich stories and strategies of resistance and action which frontline actors are using to strengthen their voices, alliances, and narratives to construct a more just future.En los debates globales sobre cómo lograr una “transición justa” respecto de los combustibles fósiles, en gran medida están ausentes las voces de quienes participan activamente en la primera línea de extracción y producción de energía. Como introducción a una edición especial del IDS Bulletin, este artículo examina de qué manera las comunidades y los trabajadores en diversos territorios del Sur y del Norte globales perciben la “transición justa”. Estos actores que se encuentran en las periferias, ya sea porque sus territorios se ven afectados por la eliminación progresiva de la explotación de petróleo y carbón, o por la generación a gran escala de energías renovables y la extracción de minerales críticos, poseen culturas y saberes locales que deben incluirse en los debates actuales. Lejos de vivir las dinámicas contemporáneas de la transición energética como algo “nuevo”, son experimentadas como la continuación de patrones de exclusión de larga trayectoria. Al mismo tiempo, encontramos narrativas y estrategias ricas de resistencia y acción, mediante las cuales los actores principales buscan fortalecer sus voces, alianzas y relatos para construir un futuro más justo.Nos debates globais sobre como alcançar uma ‘transição justa’ para além dos combustíveis fósseis, as vozes da linha da frente da extracção e produção de energia estão em grande medida ausentes. Servindo de introdução a uma edição especial do IDS Bulletin, este artigo analisa como as comunidades e trabalhadores em múltiplos locais no Sul e Norte globais percebem a ‘transição justa’. Estes actores nas periferias, quer os seus territórios sejam afectados pelo abandono progressivo da exploração de petróleo e carvão, quer pela produção em larga escala de energias renováveis e pela extracção de minerais críticos, possuem culturas e saberes locais que devem informar os debates actuais. Longe de vivenciarem as dinâmicas contemporâneas da transição energética como algo ‘novo’, percebem-nas como uma continuação de padrões de exclusão de longa duração. Ao mesmo tempo, encontramos narrativas e estratégias ricas de resistência e acção, através das quais os actores da linha da frente procuram reforçar as suas vozes, alianças e narrativas na construção de um futuro mais justo.</p
Serious and Organised Crime in Mozambique
No full textThis rapid literature review explores the main serious and organised crime (SOC) markets, actors, and dynamics in Mozambique. It particularly draws on literature from think tanks and practitioner sources, due to the applied nature of the question and its proximity to foreign policy and security interests, as well as academic and policy sources. Literature and data is limited by the illicit nature of the subject. Due to the limited timeframe for this work, this rapid literature review is illustrative of the main issues, but is not comprehensive.</p
Digital Public Infrastructure and Tax: High Stakes, High Rewards
No full textDigital public infrastructure (DPI) – a set of interoperable digital systems and platforms that support service delivery, data exchange, and the functions of public and private sectors at scale – is expected to revolutionise public services and reshape the digital economy. This policy brief acknowledges that the interface between tax and DPI has unusually high stakes, and that some previous experience with digitalisation of tax administration has run counter to DPI’s core principles of openness, inclusion, and user empowerment. However, with careful alignment of DPI agendas and the digitalisation of tax that is already happening, tax offers a powerful opportunity to strengthen DPI.We argue that, on the one hand, tax matters for DPI reforms because it drives adoption, promotes interoperability, builds heavily on digitalised data, necessitates governance safeguards, and promotes DPI sustainability. On the other hand, DPI matters for tax because it can enable frictionless compliance, help combat tax evasion and fraud, and broaden the fiscal base in inclusive ways. We note how in lower- and middle-income countries (LMICs) tax authorities are often leaders in digitalisation, and taxation is a key domain in which digital identity (ID), digital payment systems, and secure data exchange – often referred to as the three main DPI pillars – can evidently improve public service delivery. However, this will only happen if the legal, technical, and political process of DPI reform puts citizens – not just states and technology firms – at the heart of digital transformation. If concerns about surveillance and exclusion are addressed effectively, tax systems can be a key proving ground for the value of DPI for citizens and governments in LMICs. We recommend a number of principles to guide the collaborative work of tax administrations and the DPI community.</p
Serious and Organised Crime in Tanzania
No full textThis rapid evidence review explores the main serious and organised crime (SOC) markets, actors and dynamics in Tanzania. The review draws largely on grey literature, notably reports by think tanks and practitioners. Literature and data is limited due to the illicit nature of the subject. Given this and the limited timeframe for this work, this review should be considered as illustrative of the main issues rather than comprehensive.</p
Lethal Love: Femicide in Vietnam, An Analysis of Media Reports 2018-2024
No full textThe media analysis of femicide presented in this working paper is part of the multiyear programme, Lost Souls, White Bowls: Documenting Vietnamese Femicide through Art, Documentary, and Research. The project aims to improve the reporting of femicide and inspire reflection and action to end intimate partner femicide in Vietnam. Vietnam has a long record of leadership on gender equity and addressing gender-based violence. Our work builds on these efforts by providing evidence, a framework, and engagement opportunities on the most extreme form of gender-based violence, the murder of women and girls because of their gender. Our study shows that femicide exists in Vietnam, that these killings are not isolated incidents but part of systemic gender-based violence in rural and urban contexts.</p
Financing Social Protection in Protracted Crises
No full textThis research examines the challenges and prospects of financing social protection in protracted crisis countries (PCCs), where political instability and complex emergencies intersect with under-resourced systems. Recognising the importance of domestic financing, the research focuses on the role of international public funding to support national systems and to contribute to filling the significant social protection financing gap.Although official development finance (ODF) for social protection in PCCs has increased significantly in recent years, global aid volatility, including recent bilateral donors’ aid cuts, signals future uncertainty. Mobilising sufficient financing is imperative, but the quality as well as the quantity of ODF for countries experiencing protracted crises is also critical. To date, in an overly complicated aid architecture, financing has tended to be fragmented, and insufficiently agile in the face of shocks and political dynamics. The growing reliance on high-interest loans for social protection in middle-income countries also raises debt concerns.Drawing on financial data analysis and sector-wide learning, this Working Paper identifies proposals, principles and good practice for mobilising, coordinating and calibrating better financing for social protection in these challenging contexts. It calls for national financing plans to underpin contextually evidenced choices on how best to channel and sustain international humanitarian and development contributions under pressure.A new version of this Working Paper was published in October 2025 exploring the challenges in the data landscape for understanding social protection financing in protracted crises.</p