33 UNU-WIDER articles, publications, projects, experts...

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Administrative data
Working Paper
How have formal firms recovered from the pandemic?: Insights from survey and tax administrative data in Zambia

This paper examines how formal firms have been impacted by and recovered from the pandemic by drawing on two distinct but complementary data sources...

Firms COVID-19 Tax administration data
Technical Note
The Uganda Revenue Authority firm panel

This technical note describes the Uganda Revenue Authority (URA) firm panel, which is constructed from administrative corporate income tax (CIT) returns and firm registration data for the financial years 2013/14–2019/20...

Tax data Corporate income tax Uganda
Project
Building up efficient and fair tax systems project 2020 search photo Building up efficient and fair tax systems – lessons based on administrative tax data

Theme: Transforming states

Taxation Administrative data Tax compliance
Blog
Ending aid dependency: Taxation in developing countries can be improved through collaboration

Finland aims to raise the amount of its development assistance to 0.7% of GDP, and this goal has good grounds. But how can we make sure that the countries receiving the donor funding will not stay dependent on the external aid for a long time?...

Tax compliance Tanzania Tax administration
Research Brief
Improving the efficiency of tax collection in Tanzania: Evidence from risk-based tax examinations Risk-based approach Tax compliance Tanzania
Working Paper
The guide to the CIT-IRP5 panel version 4.0

This paper presents version 4.0 of the CIT-IRP5 firm-level panel dataset. Version 4.0 is the latest edition of the firm-level component of the combined administrative data using sources from the South African Revenue Service...

Administrative data Tax Firm-level data
Working Paper
The effects of a risk-based approach to tax examinations: Evidence from Tanzania

While technical assistance and increased use of ICT in the area of tax administration have been regarded to hold considerable promise for greater revenue collection, the evidence on how these activities work in the real-world circumstances of develop...

Risk-based approach Tax compliance Tanzania
Technical Note
Total factor productivity in South African manufacturing firms 2010–17: CIT-IRP5 panel v4.0

We update Kreuser and Newman’s (2018) total factor productivity estimates for the South African manufacturing sector using administrative data from 2009–17. We use standard implementations of the Ackerberg et al...

Total factor productivity Administrative data Manufacturing firms
News
Taxation in Tanzania Building up fair taxation – New data research collaboration in Tanzania Taxation Tanzania Administrative capacity
Blog
Co-creation for fair and efficient taxation: Research recommendations to improve policies

How can we determine the taxation of wage earners or multinational corporations in a fair manner? Will simplifying tax administration help increase tax compliance in a low-income country context?...

Taxation Administrative data Domestic revenue mobilization
Working Paper
What explains the gender gap in top incomes in developing countries?: Evidence from Ecuador

Based on tax records data from Ecuador, we analyse gender differences in top income groups from 2008 to 2017...

Top incomes Gender inequality Tax data
Background Note
Building tax data for research: The South African experience

Introduction: data for development Globally, one of the key factors associated with increasing use of data to inform policy-making has been the increased availability of new administrative data sources...

Tax data Administrative data South Africa
Project workshop
Tax and development workshop

The Tax and Development workshop will bring together researchers, tax experts and practitioners to exchange experiences on using administrative tax data in their respective countries for research purposes. The event will be attended by 40 experts...

11 May 2021
Online, Helsinki, Finland
Past event
Working Paper
Measuring earnings inequality in South Africa using household survey and administrative tax microdata

Overall income inequality in South Africa is very high, and inequality generated in the labour market is a key driver of inequality...

Inequality Earnings Tax data
Working Paper
Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection?: Evidence from Ugandan administrative tax data

This paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax—on the number of small business ...

Tax administration Small business Tax compliance
Working Paper
The effects of personal income tax reform on employees’ taxable income in Uganda

We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13. The reform increased the tax-free lower threshold, increased tax rates for higher incomes, and introduced an additional highest tax band...

Personal income tax Uganda Administrative data
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