This paper reviews existing perspectives on the politics and governance of social assistance
in crises from the bottom up–from sub-national regions (or states/provinces) down to …

Since the World Humanitarian Summit in 2016, debates about the localisation of
humanitarian aid have intensified. Dominant discourse focuses on reform, although calls for …

Based on a review of the diverse practices of how armed groups tax, we highlight that a full
account of why armed groups tax needs to go beyond revenue motivations, to also engage …

As taxation has become a prominent issue on the international development policy agenda,
a growing body of research has focused on taxpayer perceptions and experiences of …

Around the world, the Covid-19 pandemic drew attention to state social protection and its
limitations. Less attention has been paid to what is likely the world's largest system of …

Effective domestic revenue mobilization has gained renewed urgency, especially in the light
of the need to recover from the COVID-19 pandemic. In taxation debates, the'informal …

Building on a World Bank regional study in Africa aiming at measuring social contracts
concepts and within the framework of reflecting on future donor interventions, this paper …

This study aims to investigate the dynamics of tax evasion and revenue leakage in the
Somali customs framework, providing insights into the systemic opportunity structures, tax …

While much knowledge is being generated on the impact of the pandemic, we still know very
little on its implications on taxation in low-income countries. Yet, tax is crucial to fund crisis …

Somalia has been experiencing civil unrest since 1991. This has resulted in social,
economic, and political instability, as well as the destruction of systems of governance …