Working Paper
Making sense of multi-level and multi-actor governance of recovery in Ukraine
This paper sheds light on the complex recovery governance in Ukraine by providing a snapshot of the evolving national recovery actors’ networks and examining them within a multi-level governance framework, using interviews, social network analysis...
Working Paper
Empowering Women Through Livelihoods Orientated Agricultural Service Provision
The paper considers the impact of livelihoods oriented agricultural service provision for smallholder farmers on gender relationships and food security. The paper contents that the democratization and liberalization of agricultural services towards...
Working Paper
Estimating tax gaps in Zambia
Assessing tax gaps—the difference between the potential and actual taxes raised—plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in...
Working Paper
Estimating the value-added tax gap in Tanzania
This study measures the VAT compliance gap for small and medium-sized entities in Tanzania. Specifically, the study measures the under-reporting component of the VAT compliance gap. This study uses VAT declaration and audit data to conduct a bottom...