Press Release: New UN study on tax and social protection policies in Africa during COVID-19
In the first study of its kind on Africa, researchers found that tax and benefit policies provided limited income protection to poorest households but failed to offset the increase in poverty. Read more
COP26: Are We Ready?
On 28 October 2021 at 16:00 (UTC+3), UNU-WIDER organizes an online panel discussion titled COP26: Are We Ready? An international panel of experts specialising in mining, oil and gas will discuss key issues. Read more
Think WIDER Webinar Series – New perspectives on development
Think WIDER – New perspectives on development webinar series features a line-up of eminent researchers and development specialists who present their work and discuss new perspectives to the topic of global development. Learn more
NEW POLICY GUIDEBOOK: Deals and development in fragile and conflict-affected states
The guidebook is designed to help economic advisers to analyse country context and design interventions with the goal of enabling positive growth that reduces fragility.
Industrial Policy in the 21st Century – the Challenge for Africa
Our MOOC on industrial policy is open! Join this free self-paced course, with an instructor and regular opportunities to interact. Learn more
4 UNU-WIDER articles, publications, projects, experts...
BlogHow multinationals continue to avoid paying hundreds of billions of dollars in tax: New research
Tax havens have become a defining feature of the global financial system. Multinational companies can use various schemes to avoid paying taxes in countries where they make vast revenues...Corporate income tax Taxation Profit shifting
Journal ArticleEstimating the scale of profit shifting and tax revenue losses related to foreign direct investment
Part of Journal Special Issue Public economics and development actionForeign Direct Investment Corporate income tax Tax avoidance
Journal ArticleGlobal Distribution of Revenue Loss from Corporate Tax Avoidance: Re-estimation and Country Results
Part of Journal Special Issue Fiscal Policy, State Building and Economic DevelopmentCorporate income tax International taxation Tax avoidance
Working PaperEstimating the scale of profit shifting and tax revenue losses related to foreign direct investment
Governments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens...Foreign Direct Investment Corporate income tax Tax avoidance