Think WIDER Webinar Series – New perspectives on domestic revenue mobilization
This webinar series aims to facilitate a discussion on how domestic revenue mobilization can be supported in the Global South. Read more
NEW SERIES: Cambridge Elements in Development Economics
Led by UNU-WIDER, in partnership with Cambridge University Press, The series publishes authoritative studies on important topics in the field covering both micro and macro aspects of development economics. Read more
The developer’s dilemma: Structural transformation, inequality dynamics, and inclusive growth
NOW AVAILABLE | This *open access* edited volume explores the developer’s dilemma between structural transformation and income inequality. Download your copy today
Opportunities to work with UNU-WIDER
Check out our exciting open opportunities - including a request for research proposals, and vacancies in our team
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.
Visit our YouTube channel
Want to catch up on our recent events? Find out what Nobel laureates Amartya Sen and Joseph Stiglitz think about the SDGs? Click here to visit us on YouTube.
9 UNU-WIDER articles, publications, projects, experts...
NewsPress Release: New research reveals close to $1 trillion in profits shifted to tax havens
A new research paper published by the United Nations University World Institute for Development Economics Research (UNU-WIDER) shows the first global estimates of profits shifted to tax havens between 1975-2019. The study documents a remarkable...Profit shifting Corporate tax Taxes
Working PaperGlobal profit shifting, 1975–2019
This paper constructs time series of global profit shifting covering the 2015–19 period, during which major international efforts were implemented to curb profit shifting...Profit shifting Multinational firms Taxation
Working PaperFiscal consequences of corporate tax avoidance
Multinational corporations shift a large share of their foreign profits to tax havens and, due to this corporate tax avoidance, governments worldwide lose a portion of their tax revenues...Corporate tax Tax avoidance Profit shifting
Journal ArticleThe effects of corporate taxes on small firms
We study the impact of corporate taxes on firm-level investments and business activity by exploiting a 6 percentage-point reduction in the corporate tax rate in 2012–2014 in Finland...Corporate tax Investment Small businesses
Working PaperProfit shifting by multinational corporations in Kenya: The role of internal debt
Illicit financial flows directly impact a country’s ability to raise, retain, and mobilize its own resources to finance sustainable development...Profit shifting Corporate tax Multinational firms
Working PaperThe indirect costs of corporate tax avoidance exacerbate cross-country inequality
Corporate tax avoidance hampers domestic revenue mobilization and, with it, the development of lower- and middle-income countries...Profit shifting Tax avoidance Tax havens
Working PaperProfit-shifting behaviour of emerging multinationals from India
This paper examines the profit-shifting behaviour of emerging multinational firms from India...Corporate tax Multinational firms Offshore financial centres
Working PaperCombatting debt bias in South African firms: The case for an allowance for corporate equity
The problem of debt bias can be tackled through either disincentivizing the use of debt financing or incentivizing the use of equity financing...Debt bias Investment incentives Corporate tax
Journal ArticleWhen Do Developing Countries Negotiate Away Their Corporate Tax Base?
Part of Journal Special Issue Fiscal Policy, State Building and Economic DevelopmentDeveloping countries Foreign Direct Investment Corporate tax