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The tribal dimension in many Middle Eastern societies continues to be relevant, however, the significance of tribal belonging has considerably changed. In several contexts, tribes play a political role and...

On what bases should corporations be taxed? This article presents evidence from a series of discrete choice experiments designed to elicit the tax preferences of ordinary citizens. We find that...

This study offers an account of individual agency within a constructivist view of professional wrongdoing. The main contribution is a model in which the neglected role of individual professionals is...

On 17 October 1992, as a consultant to the Commission on the Truth for El Salvador, I visited the village of Corinto to collect stories of ‘grave cases of violence’....

In many countries around the world (especially in Africa), the livelihood of pastoralists depends largely on trekking over vast areas of land in constant search of water and pasture for...

This paper investigates whether an individual’s relationship to the head of household and caste are associated with the level of his or her morbidity and, in the event of illness,...

Corruption appears to be an important driver of the resource curse in developing countries. We report from a large-scale field experiment in Tanzania that provides causal evidence on how expectations...

Inter-organisational cooperation in revenue collection has received limited attention in the tax administration literature. Recent experiences from Tanzania offer a unique opportunity to examine opportunities and challenges facing such cooperation...

This working paper undertakes an initial survey of the dynamics through which the criminalization of female sexuality structures women’s access to protection against rape in Afghanistan, examining both legislation and...

Since the year 2000, an international reform process has been underway to reduce the negative impacts of tax havens. This paper analyzes whether the reform period has favoured protected tax...

In Pakistan, the legal recognition of rape as a crime has changed in pace with the dominant narrative on women’s sexuality. The country’s most troublesome categorisation of rape was, unfortunately,...

“Compensatory livestock thievery” within the greater Dilling locality in South Kordofan State (SKS) is an economic crime that was born out of a war environment. In this form of crime,...

This paper develops a theoretical framework in which the borrower, who mortgages out, and the lender, who mortgages in, a parcel of land reach their decisions when credit and land...

The data for this paper was collected through a survey aimed at reviewing the socioeconomic conditions of the communities living along the Sudanese border between Eritrea and Ethiopia. The survey...

This paper critically investigates the criminalization of female genital mutilation/cutting (FGM/C) in Red Sea, a state with one of the highest prevalence rates of FGM/C in Sudan (where 89% of...

In India, the Schedule Tribes have remained on the fringes of growth, but less so in the majority tribal areas of the North East. This has increased the interest in...

Public financial transparency is increasingly advocated as a solution to concerns over legal tax planning by multinational corporations, and illegal tax evasion, fraud and money laundering. Caution is warranted since...

This paper deals with needs and availability of data, statistics and information in Tanzania. It relates to a five-year (2014–19) research programme on prospects and challenges for the petroleum sector.  The...

Access to formal banking is spreading across the world. Obtaining a bank account may transform how people manage their finances, and affect their savings and consumption. We report from a...

This paper proposes a model how individuals form beliefs on inequality based on their own and their family’s experience. A person’s income is determined by their effort and family background....