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Publikationen des German Institute of Development and Sustainability (IDOS)
Updated: 6 hours 32 min ago

“Consolidate and sustain” under immense pressure – South Africa closes series of four ‘Southern’ G20 Presidencies

Wed, 12/17/2025 - 11:26

Club governance formats were meant to work around blockages and challenges in the multilateral system. In a system under pressure, these have become more important. Simultaneously, they become embattled themselves in a political climate that has become more ruthless. Just after its presidence, South Africa has declared it would ”pause” its engagement in the G20 for 2026 after intense bullying by the US President. Yet, the existence of the G20 is based on the recognition that (financial) crisis of global scale require close cooperation among countries across the globe, going beyond the G7. That fact remains valid. The G20 is a collection of key countries that have to engage with each other – and that Europe has to engage with – to push for solutions for global challenges. Yet, polarisations are making G20 presidencies increasingly challenging. How did the last four “Southern” presidencies – Indonesia, India, Brazil and South Africa – navigate the increasingly choppy waters? And which elements can we distil from deliberations as communalities?

The political economy of aid giving: a literature review

Wed, 12/17/2025 - 10:11

Foreign aid is an important component of international economic exchange and has historically been a central topic in International Relations (IR) scholarship. This phenomenon prompts fundamental questions regarding the motivations behind states’ allocation of resources beyond their national borders and the processes by which donor preferences are shaped at the nexus of power, interests, and ideas. Conventional IR theories concur on the premise that aid is inherently political. Subsequent scholarship has expanded upon this foundation, examining a broad range of systemic and domestic determinants of aid, emphasising how state interests, institutions, and the political economy of donors influence aid allocation. This article provides an overview of the extant literature, including pertinent debates, and presents significant advances in the field of the international political economy of aid. It also highlights how recent geopolitical shifts challenge conventional understandings of aid and concludes by proposing a reversal of the classic question for future research—from why states give aid to why they are increasingly reluctant to do so.

The big flag issues for Global development policy in 2026: Trump 2.0, China’s status, Russia the spoiler, multi-alignment and 80% autocracy

Wed, 12/17/2025 - 08:19

It is clear 2026 will not be a routine year for global development cooperation. The US is now a deliberate norm-breaker under Trump 2.0, China is edging into high-income status while insisting it is still “developing”, close to 80 per cent of the population in low- and middle-income countries live under some form of autocracy, and Russia is selling long-term nuclear dependence as a development offer. At the same time middle powers from Brazil to the Gulf states are quietly turning that turmoil into leverage. In a new IDOS Policy Brief we argue that these dynamics are not background noise but the core story that will shape cooperation in the next few years.

2 superpowers, 1 playbook: Why Chinese and US bureaucrats think and act alike

Tue, 12/16/2025 - 16:37

Despite strategic rivalry, bureaucratic behavior in China and the United States follows strikingly similar logics. Drawing on comparative research across foreign aid, environmental governance, and pandemic response, we show that Chinese and U.S. bureaucrats are often driven by strikingly similar incentives. Career pressures, blame avoidance, political signaling, and risk aversion shape day-to-day decision-making on both sides — frequently producing comparable outcomes, despite very different political systems. Understanding these shared bureaucratic dynamics helps explain why the two superpowers can appear deeply polarized politically, yet are surprisingly predictable in practice. Beneath geopolitical rivalry, common administrative logics continue to anchor state action.

Kompetenzen und Karrierewege in der internationalen Zusammenarbeit: Verbleibstudie des IDOS Postgraduierten-Programms: Ergebnisbericht

Tue, 12/16/2025 - 12:25

Das Postgraduierten-Programm (PGP) des German Institute of Development and Sustainability (IDOS, vormals Deutsches Institut für Entwicklungspolitik, DIE) ist ein renommiertes, neunmonatiges Ausbildungsprogramm für Hochschulabsolvent:innen, das seit 1965 jährlich durchgeführt wird. Ziel ist die gezielte Vorbereitung auf Fach- und Führungsaufgaben in der internationalen Zusammenarbeit und Entwicklungszusammenarbeit. Die Verbleibstudie wurde anlässlich des 60-jährigen Programmjubiläums 2025 durchgeführt, um erstmals systematisch die Berufswege und den Nutzen des Programms für die bislang fast 1.000 Absolvent:innen zu analysieren. Die Studie basiert auf einer Online-Befragung aller Absolvent:innen der Jahrgänge 1965–2023. Es wurden rund 800 ehemalige Teilnehmer:innen erreicht, von denen sich 366 an der Befragung beteiligten (Rücklaufquote: 46 %). Die Auswertung erfolgte Kohorten vergleichend (10-Jahres-Gruppen), um Hinweise auf über die Zeit erfolgte Veränderungen zu gewinnen. Das PGP des IDOS/DIE hat sich in den Augen der Alumni und Alumnae des Programms als wirkungsvolles Sprungbrett in den Arbeitsbereich der internationalen Zusammenarbeit und Entwicklungszusammenarbeit erwiesen. Es bietet nach ihren Einschätzungen gute Möglichkeiten für Kompetenzaufbau, Netzwerkbildung und persönliche Entwicklung. Die ehemaligen Absolvent:innen empfehlen das Programm überwiegend weiter, sehen aber auch Potenzial für mehr Praxisnähe, Diversität und gezielte Vernetzung. Ihre Aussagen decken sich mit Aussagen, die bereits in den letzten Jahren in Rückmeldungen von den jeweiligen Kursteilnehmenden geäußert wurden. Sie bestätigen damit die Stoßrichtung grundlegender Reformen des Programms im Jahr 2024. Die Ergebnisse dieser Verbleibstudie liefern weitere Hinweise für die Entwicklung des Programms, um es an die sich wandelnden Anforderungen des Arbeitsmarktes und an die Bedürfnisse künftiger Teilnehmender anzupassen. 

 

Social acceptance of social transfer policies: the role of climate vulnerabilities and policy design

Tue, 12/16/2025 - 12:00

This paper examines how citizens in a large middle-income country evaluate the design of cash transfer programmes, and whether these preferences shift when vulnerability is framed as climate-induced. Using a pre-registered online survey in Brazil, we combined a multi-attribute conjoint experiment with a climate information treatment. Respondents evaluated programmes varying in benefit level, eligibility, conditionalities, implementing actor, payment schedule and financing.
Support depends strongly on perceived fairness and financing choices. Expanding eligibility from extreme poverty to poverty substantially increases approval, while further expansion yields no additional gains. Conditionalities (in particular, empowering ones, such as financial training or health check-ups) raise support, whereas work requirements have heterogeneous effects across different social groups. Financing through personal income tax or cuts to existing programmes enjoys lower levels of approval, while corporate taxation and subsidy reductions are more acceptable. Climate information modestly increases solidaristic attitudes but does not eliminate underlying ideological divides. This study highlights how citizens update not only the extent but also the preferred form of redistribution under climate stress.

 

The G7 and gender equality

Sun, 12/14/2025 - 10:37

Since the 1990s, the G7 has increasingly addressed gender equality in its political declarations. Treating gender equality initially as a challenge to be tackled mainly abroad, the group later acknowledged the need for change in its member countries too. In addition, over the years the G7 shifted from focusing on economic inclusion of women as a means to increase economic growth to considering gender equality as a goal in itself, to be addressed in other policy fields also. To what extent this changing approach to gender equality in the G7's declarations has influenced policy changes within G7 countries and abroad is hard to assess. In principle, the G7 has the potential to exercise two functions with respect to gender equality. First, the G7 might coordinate group members’ national policies and the activities of international organisations in this area. However, given the democratic deficits of the G7, it is questionable whether it is desirable for the group to exercise this function, especially since it does not seem necessary for the effectiveness of gender equality policies that these policies are internationally coordinated. Second, the G7 could serve as a forum for the transnational exchange of experiences and ideas.

Tax expenditures country report: Zambia

Fri, 12/12/2025 - 12:58

The 2023 Tax Expenditures Report, published by the Ministry of Finance and National Planning, estimates that Zambia forfeited revenue equivalent to 1.5 percent of GDP, representing 7.5 percent of total taxes and levies collected in the year. It is important to note that this figure excludes Value Added Tax (VAT)-related tax expenditures, which, according to the Global Tax Expenditures Database (GTED), are a substantial source of revenue forgone. Tax expenditures in Zambia are delivered through a variety of mechanisms, including reduced rates, exemptions, and suspensions, applied across both domestic and trade-based taxes.
Transparency: Zambia published its first tax expenditure report, covering fiscal years 2022 and 2023, in December 2024, a milestone toward improving fiscal transparency. To build on this progress, while reinforcing the legal requirement for timely disclosure under the Public Finance Management Act of 2018, Zambia should institutionalise mandatory annual reporting on the cost and effectiveness of tax expenditures, thereby strengthening continuity and public accountability and ensuring this is not a once-off effort.
Complex landscape: Over the years, Zambia has adopted a range of tax incentives through rate adjustments, exemptions, and deferrals—to encourage investment, promote industrial growth, and stimulate trade. These policy tools reflect the government’s broader commitment to using the tax system as a lever for achieving inclusive and sustainable development. However, while these measures serve noble goals, they also add complexity by introducing different rates, exemptions, and rules that make the system harder for taxpayers to navigate.
Evaluation challenges: The absence of a comprehensive evaluation framework requiring regular assessments limits systematic review of TEs. With only one tax expenditure report produced to date, limited historical data also restricts possible evaluations of the economic and fiscal impact of tax incentives. This undermines the ability to determine whether current tax expenditures are achieving their intended policy objectives.
Fiscal sustainability: The fiscal cost of tax expenditures, coupled with Zambia’s mounting debt obligations, pose risks to fiscal sustainability. Without careful monitoring and rationalisation, tax expenditures could erode the domestic revenue base, compromising the country’s ability to meet its development goals.
Policy recommendations:
• Mandate and institutionalise the annual publication of a comprehensive Tax Expenditure Report as part of the National Budget process to support evidence-based policy and fiscal accountability.
• Publish comprehensive reports by December 31 each year, in time to inform the national budget.
• Include detailed disclosures on the scope, legal basis, objectives, and outcomes of each tax expenditure to enable performance evaluation and policy refinement.
• Establish an inter-agency working group (including Zambia Revenue Authority (ZRA), MoFNP, and Zambia Development Agency (ZDA)) to coordinate the identification, recording, and review of TEs.
• Subject major tax expenditure provisions to periodic cost-benefit analysis to assess their effectiveness and fiscal trade-offs.

How to deprioritise? Selecting themes, countries and instruments for German development policy

Fri, 12/12/2025 - 08:46

BMZ (Germany’s Federal Ministry for Economic Cooperation and Development or Bundesministerium für wirtschaftliche Zusammenarbeit und Entwicklung) is consulting on how to implement a material reduction in its Official Development Assistance (ODA) budget. In this paper, we review where remaining funds would have the greatest impact, and propose a series of reforms accordingly. We recommend:

Focussed thematic allocation: Germany’s development projects have been substantially diluted over the last decade. We find that BMZ projects have progressively targeted a broader range of Sustainable Development Goals (SDGs). The number of projects that target more than four goals, for example has risen almost nine-fold from 72 to over 600 in the last ten years. Evidence suggests that less complex measures would have been more efficient and effective.We suggest focussing on 4–5 SDGs that align with the Government’s priorities and BMZ’s expertise render overall ODA allocation more effective.

Strategic country allocations: BMZ currently funds projects in a 110 of the 141 ODA-eligible countries in total. It seems clear this will need to be reduced. Providing development finance makes the biggest difference to those in greatest need, so we undertake an analysis to ascertain the level of ODA that each of these recipients receives from other countries, expressed in terms of ODA per person in extreme poverty. We identify 31 BMZ partner countries that are under-prioritised—of which 13 are significantly under-prioritised. In contrast, we find 48 countries that are over-prioritised by other providers. We urge BMZ to fully protect budgets in the 31 under-prioritised countries, and concentrate reductions in the 48 over-prioritised. This enhances the impact of BMZ funding overall and enables German funding to represent a larger and more influential share of recipients’ economies.

Sharpening instruments: Over the last five years, funding for the “Multilateral and European development cooperation” federal budget instrument has been cut by 34 percent, while there has been 20 percent cuts in bilateral efforts. Germany is below average in the share of its international finance that is allocated multilaterally. We argue this split should be reversed. First, multilateral organisations are assessed as highly effective by independent assessments, and surveys of the German public also suggest they garner a high level of trust. But there is an additional compelling geopolitical case for allocating funding multilaterally. Following the abrupt withdrawal of the United States from a number of organisations, the international system is more vulnerable than ever. It is difficult envisage a future where Germany is secure and prosperous if the multilateral system fails to endure. We urge the German government to shield its multilateral contributions in from these cuts, refocus earmarked multilateral spend towards core funding, and increase its core multilateral share to at least 40 percent in the next two years. Regarding the remaining bilateral share, we propose that Germany reconsider its current approach to the volume and tendering of technical assistance.

The Global Tax Expenditure Transparancy Index: Companion Paper (December 2025)

Thu, 12/11/2025 - 17:48

Revised version, December 2025

Tax expenditures (TEs) are benefits granted through the tax system that lower government revenue and the tax liability of beneficiaries. Governments worldwide use TEs to pursue different policy goals such as attracting investment, boosting innovation and mitigating inequality. At the same time, TEs are costly: according
to the Global Tax Expenditures Database (GTED), the worldwide average over the 1990-2023 period is 3.7 percent of GDP and 23.0 percent of tax revenue
(Redonda et al., 2025). When ill designed, they can be ineffective in reaching their stated goals. They can also be highly distortive and trigger negative externalities.
Yet, despite the fact that TEs have similar effects on public budgets as direct spending programmes, the lack of transparency in the TE field is striking, as only
116 out of 218 jurisdictions have reported on TEs at least once since 1990.1 In addition, the quality, regularity and scope of such reports are highly heterogeneous and, in many cases, do not allow to engage in meaningful discussions on the effectiveness and efficiency of TEs. The Global Tax Expenditures Transparency Index (GTETI) is the first comparative assessment of TE reporting covering jurisdictions worldwide. It provides a systematic framework to rank jurisdictions according to the regularity, quality and scope of their TE reports, and seeks to increase transparency and accountability in the TE field. Note that countries are not scored, ranked or compared on the size of revenue forgone reported, nor on the quality of their TE policy as such. This new version of the Companion Paper introduces the GTETI, outlines the updates made to the index since December 2024, and provides an in-depth explanation of its five dimensions and 25 indicators. It also discusses the rationale, scope, methodology, and assumptions
underpinning the GTETI assessment process. The Companion Paper explains the limitations and issues users should bear in mind when consulting the index, which is publicly available free of charge on the Tax Expenditures Lab website,  www.taxexpenditures.org.

India's engagement with Mauritius amid the new maritime geopolitics

Thu, 12/11/2025 - 11:29

India’s growing footprint in the Indian Ocean is reshaping the partnership with Mauritius. This policy brief explores how Mauritius can balance deepening ties with India while safeguarding strategic autonomy amid rising regional competition.

EU-Omnibuspaket: Bürokratieabbau darf nicht auf Kosten der Klimapolitik gehen

Thu, 12/11/2025 - 08:41

Am Montag einigten sich Vertreter*innen des Europäische Parlament und des Europäischen Rats auf eine Reform wichtiger Nachhaltigkeitsregelwerke. Die EU-Richtlinie zur Nachhaltigkeitsberichterstattung (CRSD), die EU-Taxonomie und die europäische Lieferkettenrichtlinie regeln Berichtspflichten und Verantwortlichkeiten von Unternehmen in Bezug auf ökologische und soziale Auswirkungen ihrer Wirtschaftstätigkeit. In einem sogenannten Omnibuspaket sollen diese Regulierungen vereinfacht und damit Bürokratie abgebaut werden. Das ist ein legitimes Anliegen. Nach der Einigung ist jedoch klar, dass die Regelwerke zum Teil entkernt und die Zahl der Unternehmen, für die sie gelten, massiv reduziert wird.

Evolving land value effects of BRT and MRT: evidence from Jakarta’s mobility transition

Wed, 12/10/2025 - 13:25

Bus rapid transit (BRT) has been widely adopted in emerging economies for its affordability and incremental implementation potential. Yet, many cities are now starting to implement urban rail as a higher-quality mass-transit alternative. This raises the question of the role of existing BRT networks once rail arrives, particularly regarding their land-value effects. This paper examines how BRT-related land value uplift (LVU) evolves after rail begins operation, using Jakarta as a case study. The study analyses residential land values around Transjakarta BRT and MRT Jakarta stations for 2017 (pre-rail) and 2021 (post-rail) using Ordinary Least Squares (OLS) and Geographically Weighted Regression (GWR). The findings reveal that (1) proximity to Transjakarta stations was associated with uplift in 2017, particularly in South Jakarta; (2) by 2021, BRT proximity penalties were reported citywide, especially in the north and east, but also in Central Jakarta; and (3) proximity to MRT Jakarta stations was associated with consistent uplift in 2021, with strongest effects at upgraded interchange nodes in South Jakarta. The timing and spatial coherence of these patterns are consistent with a rail-led substitution mechanism in which urban policy attention and developer actions concentrate willingness-to-pay near rail, while stand-alone BRT corridors increasingly reflect proximity penalties in prices. Policy recommendations include strategic co-location and integration of BRT-MRT stations, mitigating BRT proximity effects with context-sensitive station design, and timely transit-oriented development (TOD) and land value capture (LVC) at integrated hubs to harness value where market signals are strongest.

Tax expenditures country report: Mexico

Wed, 12/10/2025 - 11:45

In Mexico, tax expenditures refer to all fiscal measures that reduce public revenue by granting preferential tax treatment relative to the benchmark system. These include deductions, exemptions, tax credits, differentiated rates and tax incentives (SHCP, 2024b).
While tax incentives are conceptually equivalent to tax expenditures, in Mexico the former are a component of the latter, as per the structure of the SHCP’s tax expenditures document. As such, tax incentives constitute a specific subset of tax expenditures and are typically created by presidential decree, unlike other benefits which are incorporated directly into tax legislation (SHCP, 2024b).
Transparency: Mexico fell from 42nd to 51st place in the Global Tax Expenditures Transparency Index (GTETI)’s 2024 ranking, reflecting a decline in the availability, quality and clarity of information pertaining to tax expenditures. While the country still meets the minimum standards for publication of tax expenditure information (as regards such things as estimates, methodology, legal basis and beneficiary analysis), there is still significant room for improvement, particularly when it comes to defining the benchmark, incorporating assessments and strengthening the role of Mexico’s parliament, the Congress of the Union. With publication of the tax expenditures document (Documento de Renuncias Recaudatorias) having resumed in 2024, there is now an opportunity to make up lost ground in terms of tax transparency and promote more proactive oversight by the legislative branch and civil society.
Complex fiscal landscape: tax expenditures amounted to some MXN 1.42 trillion in 2024, which equates to 4.2% of gross domestic product (GDP) and 19.4% of tax revenue. The primary tax expenditures pertain to the 0% value added tax (VAT) rate and the income tax system. Additionally, tax incentives, most of which are granted by presidential decree, account for approximately 25% of total tax expenditure. These measures have different objectives, legal foundations and timeframes, reflecting a Mexican tax expenditure system that is fragmented and inconsistent in design.
Evaluation challenges: despite advances in incidence analysis and disaggregation by tax type, there is no systematic model in place to evaluate compliance with the objectives of this public policy. In the absence of ex-ante and ex-post evaluations and performance indicators, it is difficult to determine the effectiveness and relevance of the different tax expenditures. At the same time, a time lag between publication of tax decrees and the tax expenditures document limits assessment of the impact of these expenditures.
Fiscal sustainability: tax expenditures account for almost 20% of tax revenue. Their scale poses a challenge to the sustainability of public finances. Against the backdrop of the energy transition, demographic transition and structural pressure on welfare spending and public investment, it is essential to review the permanence and effectiveness of these tax expenditures to prevent them from becoming a structural source of inefficiency and regression.

Who remains uncovered? Assessing inequalities and determinants of national health insurance enrolment among informal sector workers in Kenya

Wed, 12/10/2025 - 11:37

Many sub-Saharan African countries are increasingly adopting national health insurance policies to improve access to essential services. Informal sector workers, however, often lack coverage because their earnings are typically not low enough to qualify for government subsidies but insufficient to cover insurance premiums, resulting in a phenomenon known as "missing middle". This paper examined socioeconomic inequalities in national health insurance enrolment and determinants of participation among informal sector workers in Kenya. We used nationally representative cross-sectional household survey data (n = 5168) collected from informal sector workers in Kenya in December 2020. First, we examined levels of national health insurance enrolment among informal sector workers. Second, we examined socioeconomic inequalities in national health insurance enrolment using concentration curves and the Wagstaff index. Third, we employed a three-level mixed effects logistic regression model to assess the determinants of national health insurance enrolment. Overall, 21.75% (95% Confidence Interval 20.63–22.89) of informal sector workers in Kenya were enrolled in the national health insurance scheme. We observed pro-rich inequalities in national health insurance enrolment, with a concentration index of 0.35 (95% CI 0.30–0.41). Older age (adjusted odds ratio (AOR) = 1.66, 95% CI 1.31–2.10), employment in the non-agricultural sector (AOR = 1.96, 95% CI 1.60–2.39), microfinance institutional membership (AOR = 1.44, 95% CI 1.23–1.69), higher education level (AOR = 2.49, 95% CI 1.99–3.11), household’s prior positive experience with healthcare (AOR = 1.45, 95% CI 1.22–1.72), and higher socioeconomic status based on the wealth asset index (AOR = 3.87, 95% CI 2.97–5.05) were all significantly positively associated with national health insurance enrolment. Larger households had lower odds of enrollment (AOR = 0.76, 95% CI 0.60–0.96). Our findings suggest that enrollment rates among informal sector workers remain low, and important pro-rich inequalities prevail. Economic factors, education, and prior experience with healthcare services were key drivers of national health insurance enrollment. Further policies are needed to increase enrollment among informal sector workers, including differential premium levels, reliance on expanded targeted subsidies, and enhanced awareness campaigns. Our findings are also applicable to other low-resource settings experiencing conditions similar to those in Kenya as they transition toward national health insurance policies, with the goal of achieving universal health coverage.

Informe sobre gastos tributarios: México

Wed, 12/10/2025 - 11:35

Los gastos tributarios (o gastos fiscales) en México se conocen como renuncias recaudatorias y se refieren al conjunto de medidas fiscales que reducen los ingresos públicos al otorgar un tratamiento preferencial frente a la estructura tributaria de referencia. Estas incluyen deducciones, exenciones, créditos fiscales, tasas diferenciadas y estímulos fiscales (SHCP, 2024b).
Aunque el concepto de gastos tributarios es equivalente al de estímulos fiscales, en México, los estímulos fiscales son, siguiendo la estructura del documento de renuncias recaudatorias de la SHCP, uno de los componentes de dichas renuncias. Así, los estímulos fiscales conforman un subconjunto específico de las renuncias recaudatorias y suelen establecerse mediante decretos presidenciales, a diferencia de otros beneficios incorporados directamente en las leyes tributarias (SHCP b, 2024).
Transparencia: México pasó del lugar 42 al 51 en la edición más reciente del Índice Global de Transparencia en Gastos Tributarios (GTETI, por su nombre en inglés), lo que refleja un retroceso en la disponibilidad, calidad y claridad de la información relacionada con las renuncias recaudatorias. Si bien el país aún cumple con los elementos mínimos de publicación —como estimaciones, metodología, base legal y análisis de beneficiarios—, persisten áreas de mejora relevantes, en particular en la definición del sistema de referencia (benchmark), la incorporación de evaluaciones y el fortalecimiento del papel del Congreso. La reanudación de la publicación del Documento de Renuncias Recaudatorias en 2024 representa una oportunidad para recuperar terreno en transparencia fiscal y promover una supervisión más activa por parte del poder legislativo y la sociedad civil.
Contexto complejo: Las renuncias recaudatorias representaron en 2024 alrededor de 1,42 billones de pesos, equivalentes al 4,2% del Producto Interno Bruto (PIB) y al 19,4% de los ingresos tributarios. Las renuncias recaudatorias se concentran principalmente en el Impuesto al Valor Agregado (IVA) con tasa cero y en el Sistema de Renta. Además, los estímulos fiscales, otorgados en su mayoría mediante decretos presidenciales, representaron cerca de una cuarta parte del total. Estas medidas tienen distintos objetivos, fundamentos jurídicos y horizontes temporales, lo que refleja un diseño heterogéneo y fragmentado de las renuncias recaudatorias en México.
Desafíos de evaluación: A pesar de los avances en el análisis de incidencia y desagregación por tipo de impuesto, no existe una evaluación sistemática del cumplimiento de objetivos de esta política pública. La ausencia de evaluaciones ex ante y ex post, así como de indicadores de desempeño, impide conocer la eficiencia y pertinencia de varias renuncias recaudatorias. Asimismo, existe un desfase entre la publicación de los decretos fiscales y el Documento de Renuncias Recaudatorias, lo que limita la evaluación de su impacto.
Sostenibilidad fiscal: La magnitud de las renuncias recaudatorias, equivalente a casi una quinta parte de los ingresos tributarios, representa un desafío para la sostenibilidad de las finanzas públicas. En un contexto de presiones estructurales sobre el gasto social, inversión pública, transición energética y transición demográfica es indispensable revisar la permanencia y efectividad de las medidas que implican estas renuncias, ya que si no son evaluadas pueden convertirse en una fuente estructural de ineficiencia y regresividad.

GHG inventory report: period under review 2022-2023

Wed, 12/10/2025 - 10:16

At IDOS, we are committed to the sustainable development of our organisation – ecologically, socially and economically – and we contribute to sustainable transformations worldwide through research, policy advice and training. For us, sustainability is not a one-off objective but an ongoing process that we aim to shape with responsibility and foresight. Acting sustainably in our day-to-day operations is a self-imposed obligation that we pursue with conviction and consistency. Our ambition is to act today in such a way that good working conditions and the responsible use of natural resources remain possible in the future. With this report, we are presenting for the first time an account of our greenhouse gas emissions for the period 2022 to 2023.

لنساء القرويات في مواجهة ندرة المياه: حالة الواحات في المغرب

Tue, 12/09/2025 - 16:55

تُبرز الواحات المغربية كيف تُفاقِم ندرة المياه أعباء النساء اليومية وتؤثر في سبل عيشهن وأنشطتهن التنموية في المناطق القروية القاحلة، في وقت يضطلعن فيه بدور محوري في التنمية القروية والتكيف مع تغيّر المناخ، مما يستدعي دعمًا موجَّهًا يستجيب لاحتياجاتهن

E-government tools, authoritarian propaganda, and regime support: experimental evidence from Turkey

Tue, 12/09/2025 - 15:25

How do e-government tools that enable direct online communication with the executive affect citizens’ support for autocracy? On the one hand, such centralised digital government tools may sway public opinion in favour of strongman rule at the expense of autocratic institutions; on the other hand, such participation and responsiveness may unintentionally unveil a wide range of issues in the country, undermining trust in the regime. We examine an electronic platform in Turkey, CIMER, that allows citizens to submit petitions and complaints, send messages to the president, and propose policies and programmes. We conducted a well-powered online survey experiment with a nationally representative sample (N≈4,600) that estimates the effects of different types of regime propaganda around this e-portal on attitudinal and quasi-behavioural outcomes. The results suggest that propaganda through CIMER improves diffuse support for the regime and generates behavioural compliance, even among opposition voters. However, these positive effects accrue to regime institutions rather than to Erdoğan personally as the executive’s personalistic leader. On certain dimensions, the propaganda backfires among the regime’s core support groups, eroding their perceptions of Erdoğan’s popularity as a leader. These results have major implications for the expected downstream effects of these types of digital tools on regime stability and legitimacy, and they add to the growing warnings about holding overly optimistic views concerning the effects of digitalisation on democracy.

Sanitation governance and its implications on environmental health in Nakuru City, Kenya

Tue, 12/09/2025 - 14:18

Sanitation and proper disposal of human waste are key to a dignified life. The importance of maintaining reasonable standards of sanitation is acknowledged in the United Nations’ Sustainable Development Goals (SDG target 6.2) as well as in the Art. 43, I b from the Constitution of Kenya (Government of Kenya, 2010). However, the integration of sanitation policies, their associated legislations and lived practices, and their implications for the environment and human health remain opaque. Understanding is particularly limited regarding sanitation governance in Kenya’s fast-growing secondary cities, where responsibility for sanitation has only recently been devolved from the national to the county level. Our study examines these complex interactions, shedding light on how power relations constitute a determining factor in shaping the access to sanitation and its unequal socio-environmental hybridities. Empirically, we focus on three sub-locations in Nakuru City. Nakuru City has been described as a role model in the Kenyan context. Our research design combines both a quantitative, georeferenced household survey and qualitative, semi-structured interviews with actors at various levels. Our descriptive, regression and qualitative content analyses of the collected data reveal that levels of political interest vary considerably. Collaboration along the on-site sanitation service chain and with other sectors, such as solid waste management, presents numerous challenges, and a significant discrepancy exists in degrees of access to safe sanitation between and within sub-locations. As value-driven leadership at a time of heightened political attention has made Nakuru’s role as a “sanitation champion” possible, we believe that many of these challenges can be overcome with increased collective awareness and a more substantial political commitment to realise the constitutionally guaranteed right to sanitation.

Marius Bug, Maria Gerlspeck, Aline-Victoria Grassl, Saskia Metz, Johannes S. Vogel and Carolin Wicke were junior researchers and participants in the 58th Postgraduate Training Programme 2022/2023 of the German Institute of Development and Sustainability (IDOS).

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