Social Mobility in Developing Countries: Concepts, Methods, and Determinants
NOW AVAILABLE | This *open access* edited volume fills a crucial gap in social mobility studies and provides the foundation for future research on social mobility in countries of the Global South. Download your copy today
Special issue of the WIDERAngle out now
Read about the latest work from our SOUTHMOD project, as well as a round up of our new research papers, opportunities, events, and more.
Opportunities to work with UNU-WIDER
Find the open opportunities, including two requests for research proposals, and stay up to date on calls for papers and vacancies.
Check out our research in brief
Our research and policy briefs provide a short overview with key findings, lessons, and policy implications, from some of our key research outputs.
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
Annual Lecture 25 by Bina Agarwal
RECORDING NOW AVAILABLE | Women’s struggle for land in South Asia: Can legal reforms trump social norms? Join the online lecture on 9 December. Read more
Think WIDER Webinar Series – New perspectives on development
NEW WEBINARS ANNOUNCED SOON. Think WIDER – New perspectives on development webinar series features eminent researchers and development specialists. Learn more
13 UNU-WIDER articles, publications, projects, experts...
Research BriefEstimating tax gaps in the non-financial sector: A pathway to effective tax collection in South Africa
Many governments, particularly those in developing countries, have set an objective to improve tax revenue mobilization to offer more and better public services to their citizens...Corporate income tax Tax compliance Tax gap
Working PaperDepreciation allowances in South Africa
Nowadays, tax depreciation allowances are used less as instruments of macroeconomic stabilization and more as long-term measures to stimulate investment...Tax depreciation allowances Tax investment allowances Tax expenditures
Working PaperThe corporate income tax gap in South Africa: A top-down approach
A key objective of many governments is to improve tax revenue mobilization. One way to achieve this is by improving tax compliance. This requires accurate knowledge of the tax gap, i.e...Corporate income tax Tax compliance Tax gap
Working PaperRevenue forecasting in the mining industries: A data-driven approach
Robust forecasting of mining sector revenues is key to effective budgeting (and broader fiscal management) in many resource-rich countries...Corporate income tax Extractive industries Mineral tax
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
In the mediaSA-TIED research on profit shifting gets national attention in South Africa Profit shifting Corporate income tax Multinational firms
In the mediaSA-TIED researcher interviewed on tax haven research
SA-TIED researcher, Ludvig Wier, has featured in multiple South African news outlets explaining new research findings from the programme. Wier was invited to speak to anchors from South Africa’s national news channels, SABC and eNCA . He was...Profit shifting Multinational firms South Africa
BlogTax havens - What is the nature of the beast?
International development organizations largely agree that illicit capital flight from developing countries is an obstacle for development. And transparency is commonly seen as the best way to tackle the issue. But is it enough?...Corporate income tax Taxation Law and legislation (Taxation)
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
Working PaperEffective corporate tax burden and firm size in South Africa: A firm-level analysis
We investigate the relationship between the corporate income tax burden and firm size in South Africa using a panel dataset from companies’ tax returns...Effective tax rate South Africa Corporate income tax
Working PaperGlobal distribution of revenue loss from tax avoidance: Re-estimation and country results
International corporate tax is an important source of government revenue, especially in lower-income countries...Corporate income tax International taxation Tax avoidance