Anne Van de Vijver, Danny Cassimon, Peter-Jan Engelen
Working paper 2018.12
We analyze the fight against aggressive corporate tax planning from a Real Option Theory perspective, in order to find an explanation for the difficult shift of companies’ aggressive tax planning strategies to more responsible tax behavior. Moreover, we suggest additional public policy interventions against aggressive tax planning based on Real Option Theory insights.
Els Lecoutere and Bjorn Van Campenhout
Working paper 2018.11
This article estimates the impact of intrahousehold cooperation on household welfare and household public goods provision, using the random encouragement for an intervention intended to stimulate cooperation as an instrument, among smallholder coffee farming households in Uganda and Tanzania.
Francine Iragi Mukotanyi
Working paper 2018.10
Compté parmi les provinces riches en gisements miniers de la RDC, le Sud-Kivu a d’abord connu l’exploitation industrielle de ses minerais avant d’expérimenter l’émergence d’une exploitation minière artisanale, ausée par des situations des guerres et des conditions socioéconomiques difficiles qui ont poussés plusieurs personnes à s’y lancer dans l’espoir d’y tirer un revenu capable de répondre à leurs besoins.
Christina Murray, Eric Alston and Micha Wiebusch
Working paper 2018.09
Proposed changes to presidential term limits are almost always highly contested, and have attracted international and regional attention from many external actors including governmental organizations (IGOs), and international non-governmental organisations (INGOs). A central question that faces these external actors is the extent to which it is legitimate to take a position in presidential term limit debates.
Key Words: Presidential Term Limits; United Nations; African Union; Organization of American States; Venice Commission; NGO; International IDEA; international institutions
Stefaan Marysse and Kelbesa Megersa
Working Paper 2018.08
In this study, we explore if claims of ‘good’ (improving) economic governance are factual in DRC, particularly over the 2003-2016 period. We analyze the role of institutional reforms (mainly those of former P. M. Matata Ponyo) for gains in economic governance and how this compares to failures in basic functions of the state. We show how recent gains in economic growth and contentions of ‘good’ governance (in public institutions, big projects, etc.) overlap a ‘real’ governance composed of competitive clientelism and elite capture. In this regard, we document a list of major reforms and the ‘resistance’ to such reforms posed by the political elite.
IOB Working Paper 2018.07
Does increased cooperation between spouses in agricultural households lead to more efficient farming? This working paper describes an experiment in Uganda in which were given either couple seminars or randomly encouraged for an intensive coaching package or did not receive any treatment.
IOB Working Paper 2018.06
This study investigates the impact of participatory intrahousehold decision-making, introduced through a randomly encouraged intensive coaching package and less intensive awareness raising couple seminars, in agricultural households in Uganda on intrahousehold cooperation and sharing behaviour measured in a lab-in-the-field experiment.
IOB Working Paper 2018.05
This article looks at the major refugee protection challenges that confront Uganda. It further addresses some of the emerging opportunities which if seized could provide effective protection to the refugees. Finally, the paper concludes with policy implications.
Wim Marivoet, Tom De Herdt and John Ulimwengu
IOB Working Paper 2018.04
Ce document s’appuie sur deux séries de données sur le budget des ménages (2005 et 2012) pour présenter une proposition d’analyse intégrée des changements les plus récents en matière de bien-être et de pauvreté en République Démocratique du Congo (RDC).
Albert Malukisa Nkuku and Kristof Titeca
IOB Working Paper 2018.03
This paper analyses in detail the governance of urban markets in Kinshasa. By unpacking the complex relations of power which underpin these markets, the paper shows how informality is used as an instrument of accumulation by a variety of actors, which try to gain access to the revenue generated by the markets.
Wim Marivoet, Tom De Herdt and John Ulimwengu
IOB Working Paper 2018.02
Relying on two rounds of household budget data (2005 and 2012), this paper presents a proposal for an integrated analysis of the most recent changes in welfare and poverty in the Democratic Republic of the Congo (DRC).
IOB Working Paper 2018.01
Over the past fifteen years, the DRC has been engaged in a vast process of state reconstruction and reform, with significant support provided by donors. Partly due to an inimical political context, though, until 2012 donor-sponsored attempts at civil service reform and retirement remained limited and proved largely inconclusive. Since then, a series of encouraging steps have been taken with regards to administrative reform: the launching of the key reform of bancarisation in 2011, a revised civil service reform strategy supported by the World Bank in 2013. This paper provides an overview of the politics of HR management and payroll reform in the DRC, in order to situate the dynamics behind current civil service and payroll reform initiatives.