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Key Considerations: From In-Kind to Cash-Based Assistance in Lebanon and Syria
No full textHumanitarian agencies and donors are increasingly advocating for the use of cash-based assistance (CBA), recognising its flexibility and potential to empower affected communities. Both the Grand Bargain and the Cash Learning Partnership have been at the forefront of promoting the integration of CBA programming into standard humanitarian responses. Given the evolving complexity of crises, understanding how these programmes are locally implemented and interact with the socio-political and economic realities of their specific contexts is critical. CBA is often implemented in conjunction with other forms of assistance – such as in-kind support and service provision – highlighting the importance of a comprehensive, multi-faceted approach to address the diverse and layered needs of vulnerable populations.This SSHAP Brief explores the role and implications of CBA in humanitarian efforts within the complex environments of Lebanon and Syria. It aims to provide a contextualised understanding of CBA – its potential and challenges, including how these programmes function alongside more traditional approaches to assistance delivery. Humanitarian actors often navigate logistical obstacles, such as access to financial services and beneficiary verification, while witnessing the immediate impact of inflation and market instability on the purchasing power of households receiving cash assistance. Their perspectives highlight the importance of adapting assistance strategies to local contexts, emphasising that what works in one area may not necessarily apply in another.This brief presents case studies and data from Lebanon and Syria, along with field workers’ viewpoints. It draws on academic and grey literature, including reports from leading NGOs and government agencies. The evidence is backed up by consultations and informal conversations with stakeholders involved in CBA programmes in Lebanon and Syria.</p
Gender Equality, Climate Change, and Clean Energy in the Middle East and North Africa
No full textThere is growing interest in climate change and clean energy in the Middle East and North Africa (MENA), a region that is highly affected by climate change but that is also endowed with abundant renewable energy (RE) sources. The literature on women, gender, and climate change in the region is limited but expanding. Existing studies and documentation of meetings and conferences on the topic show that women often play significant roles in attempts to address climate change and in attempts to transition to clean energy. Against this backdrop, this policy research report investigates the relationship between gender, climate change, and the transition to clean energy in the MENA region. It emphasizes the interdependence of concerns about the transition to clean energy on one hand and ensuring gender equality and social justice on the other.CEDCA Project: The Role of MSMEs in Fostering Inclusive and Equitable Economic Growth in the Context of the Clean Energy Transition in MENA.</p
Electronic Services and Tax Compliance: Evidence from Medium and Small Businesses in Burkina Faso
No full textElectronic tax services represent a promising opportunity to strengthen business tax compliance in developing countries, particularly in Africa, where the level of business informality remains high. These services offer more inclusive, secure, and rapid access to tax processes to enable businesses to meet their tax obligations more efficiently. The use of electronic platforms also helps businesses to maintain more accurate financial records, which improves the quality of tax returns and enhances the perception of the effectiveness of controls by tax authorities. In addition, these technologies increase the transparency and predictability of the tax system by providing reliable and easily accessible data for tax calculations. They also enable governments to encourage the formalisation of informal businesses by introducing tax incentives or reducing certain taxes on digital transactions. This approach, increasingly adopted by African governments, aims to modernise tax systems while addressing the challenges of mobilising domestic resources and integrating informal businesses into the formal economy.In Burkina Faso, the government took a decisive step in April 2018 by launching eSINTAX, a digital platform dedicated to the declaration and payment of taxes. This initiative is part of a broader drive towards tax modernisation, aimed at improving compliance, reducing tax evasion, and bringing more businesses into the formal tax framework.Summary of ICTD Working Paper 209.</p
Using Machine Learning to Create a Property Tax Roll: Evidence from the City of Kananga, D.R. Congo
No full textGovernments in the world’s poorest countries face severe revenue constraints. They typically collect less than 10 per cent of GDP in taxes, compared to 25–50 per cent in high-income countries. The literature on state capacity and development argues that inability to collect taxes is at the heart of why low-income countries are as poor as they are. It suggests that the path to economic prosperity may begin with investment in governments’ capacity to collect the tax revenue necessary to provide public goods that enhance productivity.Property taxation is often the primary source of government revenue at the local level, and is essential for provision of local public goods.1 However, it remains one of the most under-utilised taxes in developing countries. This is partly because taxing properties requires mapping and assessing the value of properties, which is complex and expensive. Only 39 per cent of non-OECD countries and 15 per cent of sub-Saharan African nations have mapped their largest city’s private plots.Several approaches have been proposed to map and value properties (see Zebong, Fish and Prichard (2017) for a review). Some countries rely on in-person appraisal visits, but, while accurate, these are typically costly and prone to corruption. For this reason, many countries, such as Pakistan, Sierra Leone, and Malawi, have instead adopted simplified valuation methods. The most common approach is points-based valuation, which consists of assigning points based on the surface area of the land and buildings. Additional points are awarded for positive features, and deducted for negative features.Summary of ICTD Working Paper 176.</p
Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low-Income Countries: The Case of Ethiopia
No full textTransfer pricing refers to the technique of ascertaining the value or price of business
transactions between related parties for tax purposes. The price of business
transactions between related business entities (for example, a subsidiary and a parent
company) is subject to a special assessment regime (that is, transfer pricing) because
such a price is susceptible to being artificially set and, therefore, at variance with the
tax that would have been obtained in the case of comparable transactions between
unrelated parties.
Multinational enterprises (MNEs) operating in multiple jurisdictions artificially price
transactions between entities within their group to shift taxable profits out of
jurisdictions where tax liabilities are higher. In response, international tax rules allow
national tax authorities to reassess whether transactions between related parties
are undertaken on the basis of the so-called arm’s length principle (which resembles
transactions between unrelated parties) and to make tax adjustments where necessary
Tax Earmarking and Political Participation: Theory and Evidence from Ghana
No full textEarmarking taxes for specific expenditure categories is thought to be a crucial factor in the development of the early modern European fiscal states and remains a widespread yet fiscally rigid and often inefficient policy tool. I explore a decidedly political logic to the puzzling prevalence of tax earmarking. In this paper, I test an initial micro-behavioural condition for this political logic of
earmarking: that general fund taxation may produce more political mobilisation than earmarking would, threatening the political survival of governments in lowcapacity states. I outline two interrelated mechanisms for this expectation: citizens’ discontent with the absence of government-provided information aboutthe revenue uses of taxpayers’ money and the anticipation of increased
government discretion over spending policy. I design an online survey experiment with 874 citizens in Ghana to test these implications. The experiment randomly varies different proposals of how to use increased tax revenue from a recent government fiscal capacity programme and measures citizens’ intentions to engage politically. The results indicate that earmarking does not produce greater bottom-up accountability pressures than general fund taxation
Taxation Policies, Processes, and Performances of Mobile Money Providers in Côte d’Ivoire
No full textThis policy brief examines the effects of cumulative, specific 7.2 per cent taxes on mobile money (MM) service providers in Côte d’Ivoire. It assesses the unique tax framework, which deviates from the consumer-centric trend observed in many African countries, where end-users typically bear the burden. Initially targeting telecom companies, the tax expanded to encompass MM providers created by licensed telecom operators (Orange Money, MTN Money, and Moov Money) and, later, all companies providing
MM operations. Concerns over potential investment declines persist, yet concrete evidence is absent. The data available suggests a decrease in MM turnover, partially due to lowered MM service prices, though telecom regulator reports note a lack of communication in MM revenue reporting. If specific taxes were reduced or abolished, the funds originally allocated could be reinvested, particularly to bolster agent commissions in rural zones, given the heightened competition between diverse payment service players in Côte d’Ivoire. The study emphasises the importance of a level playing field with other money transfer services provided by banks, local
businesses, and fintech
My Experience as a Peer Researcher with the Enabling Early Child Development in Ealing (ECDE) Project
No full textThis briefing provides the reflection of a peer researcher working on the Early Childhood Development in Ealing (ECDE) project. The project gathered the perspectives of 77 parents, carers, and 10 children across the borough on services and support for young children (aged 5 and under). This initiative aimed to understand how these services can be improved to ensure every child in Ealing has the best possible start in life
Early Findings from Evaluation of Systemic Action Research in Kangaba, Mali || Premiers résultats d'une évaluation de recherche-action systémique au Kangaba, Mali
No full textThis paper presents early findings from evaluation research embedded in a community-driven peace-building project implemented in Mali. Called the ‘Vestibule of Peace’, the project uses Systemic Action Research (SAR) to first support diverse members of selected local communities to collect and analyse life stories through mapping the systemic drivers of conflict. This causal analysis then motivates the generation of collective solutions to selected drivers through facilitated action research groups (ARGs). The SAR approach as an alternative, participatory approach to peace-building aims to engage and empower local actors to build their agency as they define and negotiate innovative pathways to achieve everyday peace. The overarching evaluation design of the Vestibule of Peace project uses contribution analysis as its overarching approach, with multiple methods exploring specific ‘causal hotspots’. This paper presents the results of in-depth case studies of ARGs as part of the SAR approach in the Kangaba region in Mali. This is one method used within the contribution analysis design which aims to describe the context, mechanisms, and dynamics of a selection of ARGs. The data sources come from documentation of the ARG processes by ARG members and project staff, interviews and reflection sessions with the participants and facilitators. After describing the internal processes of the groups, the paper then draws together a contribution narrative to share comparative findings of how the ARG processes worked for whom in what context.Cet article présente les premiers résultats d’une recherche d’évaluation intégrée dans un projet communautaire de consolidation de la paix mis en œuvre au Mali. Appelé « Vestibule de la paix », le projet utilise la recherche-action systémique (SAR) pour aider dans un premier temps divers membres de communautés locales sélectionnées à recueillir et analyser des récits de vie en traçant les moteurs systémiques du conflit. Cette analyse causale motive ensuite la génération de solutions collectives à certains moteurs à travers des Groupes de Recherche-Action facilités (GRA). L’approche SAR, une approche alternative et participative à la consolidation de paix, vise à impliquer et à donner aux acteurs locaux les moyens de renforcer leur capacité d’agir alors qu’ils définissent et négocient des voies innovantes pour parvenir à la paix au quotidien. La conception globale de l’évaluation du projet Vestibule de la Paix utilise l’analyse des contributions comme principale approche d’évaluation, utilisant plusieurs méthodes pour explorer des « point chauds causals » spécifiques. Cet article présente les résultats d'études de cas approfondies de GRA dans le cadre de l'approche SAR dans la région de Kangaba au Mali. Il s'agit d'une méthode utilisée dans la conception de l'analyse de contribution qui vise à décrire le contexte, les mécanismes et la dynamique d'une sélection de GRA. Les sources de données proviennent de la documentation des processus GRA par les membres du GRA et l’équipe du projet, d'entretiens et de séances de réflexion avec les participants et les facilitateurs. Après avoir décrit les processus internes des groupes, l'article rassemble ensuite un récit de contribution pour partager des résultats comparatifs sur la façon dont les processus GRA ont fonctionné pour qui et dans quel contexte
People-driven Solutions: An Introduction to Facilitating Deep Participation for Systemic Change Through Systemic Action Research Programming
No full textCLARISSA evidence builds upon an existing body of evidence (Burns, 2014; Howard et al., 2021) around deeply participatory processes, where children and adults are given significant decision-making power, and supported to collect data, analyse, and take action in order to shift system dynamics to improve their lives. Critical factors within a process of whole systems change are facilitating child- and people-driven evidence generation; participatory learning and action processes around underlying system dynamics and how they drive a problem; and a high level of collective ownership by participants. These critical factors can be enabled through a facilitation approach, inclusive participation, collective problem-solving, and by giving more decision-making power to children and adult stakeholders by considering them as agents of change. The purpose of this resource is to introduce development and humanitarian organisations and their teams to a programme approach and methodology which can enable deeply participatory, learning- and action-oriented, whole systems change. It is written with the understanding that while most development and humanitarian organisations and programmes are not set up to ‘do research’, this does not mean that they cannot start to use the principles of a Systemic Action Research approach to enhance their work. This resource can help demystify the perception that robust, participatory, child- and people-led Action Research is more difficult or not possible; only relevant for monitoring, evaluation and learning teams; or that the methods are too technical for most practitioners or local participants