18336 research outputs found
Sort by
Do Double Taxation Avoidance Agreements Attract Foreign Direct Investment? The Case of Nepal
No full textCountries sign double taxation avoidance agreements (DTAs) to facilitate cross-border investment and capital transfer, thereby promoting overall economic activities.Given the immense importance that countries place on DTAs to promote economic relations, this research aims to determine the effect of DTAs on foreign direct investment (FDI). The research also briefly assesses the capacity of tax administrations, and the political economy around negotiating and agreeing DTAs. The research takes quantitative and qualitative approaches for the assessment, and focuses on the impact of DTAs on FDI flow in Nepal from 1990 to 2020. The literature examining the relationship between DTAs and FDI shows mixed results.Summary of ICTD Working Paper 205.</p
Adaptive Programming for Anti-Corruption Initiatives
No full textThe rapid evidence review on "Adaptive Programming for Anti-Corruption Initiatives" explores the potential of adaptive programming (AP) to address entrenched political corruption in low- and middle-income countries. Despite limited quantitative studies and challenges in measuring outcomes, AP shows promise by being adaptable, politically smart, and locally driven. The review highlights the need for more empirical data and case studies to validate AP's effectiveness in overcoming traditional anti-corruption program limitations, emphasising transparency, accountability, and stakeholder engagement.</p
Homelessness and Family Negligence Result in Children Not Having Birth and Citizenship Certificates, Affecting Service Provision Access
No full textCLARISSA Nepal Action Research Group 3 explored the links between children leaving home due to parental negligence and their being deprived of essential documents such as birth and citizenship certificates, which effects their labour options and access to jobs. The group found evidence of significant challenges faced in obtaining citizenship and birth certificates because of complex family situations. This note is one of 12 that report the focus and actions of the CLARISSA Nepal Action Research Groups.</p
A Climate Treaty for the Global Taxation of Carbon
No full textThis paper serves as explanatory notes to the development of a text for a climate treaty to tax carbon on a global basis – a Multilateral Carbon Tax Treaty (MCTT). Several leading practitioners and academics in their respective fields provided inputs to drafting the MCTT.The MCTT comes at a crucial point in history. There are recurrent requests to establish a global taxation regime, or a cooperative solution, to transition away from fossil fuels as the main source of energy supply. The momentum for change comes from: (a) a growing number of initiatives from countries with a history of furthering carbon pricing instruments that foster climate mitigation goals, and (b) growing pressure from countries now severely impacted by the effects of climate change, potentially compromising their very existence. The MCTT is put forward as the instrument capable of making the first of many moves towards equitable change. It takes into account the economic capabilities of each country through the implementation of differentiated carbon tax rates.Summary of ICTD Working Paper 187.</p
Resource Pack: Online Safety For Activists
No full textResource Pack: Online Safety for Activists aims to share knowledge and learning about online gender-based violence (OGBV). It provides a comprehensive list of strategies and existing protection mechanisms to create safety for online activists and others. Specifically, this resource pack has been created for online activists, users who promote gender justice on social media, and anyone interested in learning about OGBV and creating a safe digital space.This resource pack on OGBV draws on research with online activists, and many of the strategies and tactics mentioned here were observed in our study. Readers may use it as appropriate, but it is not intended to address all the issues people may face. We focus on strategies and tactics deemed helpful within the Bangladeshi context. We encourage anyone using this resource for training to add their own experiences, strategies, or resources they find effective to supplement this pack.Content warning: Some readers may find some of the content distressing. It deals with issues of physical and mental abuse, addiction, discrimination, Islamophobia, forced displacement, suicide, and financial distress.</p
Rapport de la table ronde : Discussion sur la mpox en RDC et considérations en sciences sociales pour la réponse opérationnelle
No full textLe 28 mai 2024, la Plateforme Social Science in Humanitarian Action (SSHAP) a organisé une table ronde sur la flambée épidémique de mpox (anciennement appelée variole du singe) qui se propage en République démocratique du Congo (RDC) depuis début 2023. L’objectif était d’évaluer la situation actuelle, en mettant l’accent sur les connaissances en sciences sociales afin d’éclairer la communication des risques et l’engagement communautaire (CREC) adaptéss au contexte, ainsi que les réponses opérationnelles plus larges.</p
WFP’s Support to Strengthening the National Social Protection System in India
No full textThis case study reviews the World Food Programme’s (WFP’s) support to social protection in India, specifically the country’s food and nutrition-focused social protection programmes, since 2014. It assesses how WFP has supported various building blocks of the national social protection system, focusing on strengthening service delivery for the Targeted Public Distribution System (TPDS). This is a light-touch exercise, undertaken through a rapid literature review and interviews with WFP staff. It is part of a suite of country case studies undertaken by researchers at the Institute of Development Studies (IDS) for WFP, creating a portfolio of learning on WFP’s work on supporting social protection around the world.</p
Key Considerations: Risk Communication and Community Engagement for Mpox Vaccination in Eastern DRC
No full textThis infographic summarizes insights from the recent SSHAP briefing, "Key Considerations: Risk Communication and Community Engagement for Mpox in Eastern DRC." It presents social and political considerations for the design and implementation of vaccination-related risk communication and community engagement (RCCE) strategies against the mpox epidemic in the eastern Democratic Republic of the Congo (DRC). Drawing from the SSHAP roundtable discussion on mpox in the DRC (May 2024) and a range of other evidence and expertise from key informants, the infographic suggests context-appropriate strategies for humanitarian and health actors to navigate the conflict-affected landscape of the DRC.</p
Roundtable report: Epidemic preparedness and response in Senegal
No full textOn 8 December 2023, SSHAP convened a roundtable discussion on social science research in epidemic preparedness and response in Senegal. The event was organised in Dakar by the Centre Régional de Recherche et de Formation à la Prise en Charge Clinique de Fann (CRCF) based at the Centre Hospitalier National Universitaire (CHNU), and the Centre des Opérations d'Urgence Sanitaire (COUS). It took place in the Conseil National de Lutte contre le SIDA. The objectives were to:Share strategic information derived primarily from social science research with the various actors involved in epidemic preparedness and response;Help the actors put in place targeted and appropriate interventions for future epidemics; andHighlight the roles social science researchers can play in preparing for and responding to epidemics.This report shares a summary of considerations from the roundtable discussion. The report also includes background information about Senegal's epidemic preparedness and response system as well as the challenges the system faces. This additional information is based on a review of scientific articles and various public health and social science documents from research and other institutions.</p
Les paiements numériques des commerçants comme moyen de conformité fiscale
No full textLes paiements numériques des commerçants – transactions entre commerçants ou entre commerçants et clients utilisant des moyens de paiement numériques - peuvent favoriser le respect des obligations fiscales en permettant aux consommateurs d’effectuer des paiements officiels plus sûrs et plus rapides, tout en laissant une trace numérique des données de vente à laquelle l’administration fiscale peut avoir accès. La présente étude examine dans quelle mesure le potentiel des paiements numériques des commerçants pour accroître la discipline fiscale est exploité au Rwanda, et si les frais imposés par les opérateurs de réseaux mobiles sur les services financiers numériques (SFN) peuvent entraver à la fois l’adoption des SFN et la conformité fiscale. Elle utilise des données d’enquête originales provenant de 1,100 commerçants dans tout le pays, des données administratives de l’Office Rwandais des Recettes (RRA), des groupes de discussion et des entretiens approfondis.Le Rwanda présente un contexte intéressant pour étudier les paiements numériques des commerçants, lesquels devraient atteindre 80 pour cent du PIB d’ici à 2024.1 Les paiements par téléphone mobile sont particulièrement populaires, effectués soit par le biais de l’option de paiement de personne à entreprise « MoMo Pay », soit via des comptes personnels standards. L’engagement du pays à créer une économie sans argent liquide a été accéléré par la pandémie de COVID-19.Résumé du document de travail 159.</p