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Working Paper
Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction dataThis paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country...
Tax International taxation Profit shiftingWorking Paper
Big and ‘unprofitable’: How 10% of multinational firms do 98% of profit shiftingGlobally, the largest 0.001 per cent of firms earn roughly one-third of all corporate profits. Nonetheless, there is little understanding of how profit shifting differs across firm size...
Tax International taxation Profit shiftingWorking Paper
Do multinational companies shift profits out of developing countries?: How data availability may hide the evidenceThis study aims at providing causal evidence for tax-motivated profit-shifting out of developing countries, which, while often claimed to be the most affected, have been largely neglected in the literature...
tax avoidance Profit shifting Developing countriesJournal Article
Does social spending improve welfare in low- and middle-income countries?Over the past two decades, there has been unprecedented attention to the promotion of human development via government spending in the social sectors as a conditio sine qua non for economic growth and improved aggregate welfare...
Social spending Aggregate welfare Human developmentJournal Article
Does the Political Resource Curse Affect Public Finance? The Vulnerability of Tax Revenue in Resource-Dependent CountriesPart of Journal Special Issue Fiscal Policy, State Building and Economic Development
taxes Natural resources terms-of-trade shocksJournal Article
When Do Developing Countries Negotiate Away Their Corporate Tax Base?Part of Journal Special Issue Fiscal Policy, State Building and Economic Development
Developing countries Foreign Direct Investment corporate taxationJournal Article
Global Distribution of Revenue Loss from Corporate Tax Avoidance: Re-estimation and Country ResultsPart of Journal Special Issue Fiscal Policy, State Building and Economic Development
corporate income tax International taxation tax avoidanceJournal Article
Introduction: Fiscal Policy, State Building and Economic DevelopmentPart of Journal Special Issue Fiscal Policy, State Building and Economic Development
tax policy Economic development Developing countriesJournal Special Issue
Fiscal Policy, State Building and Economic DevelopmentThis journal presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place, as an introduction to this United Nations University-World Institute for Development Economics Rese...
Fiscal policy Economic development TaxationJournal Article
Does Social Spending Improve Welfare in Low-income and Middle-income Countries?Over the past two decades, there has been unprecedented attention to the promotion of human development via government spending in the social sectors as a conditio sine qua non for economic growth and improved aggregate welfare...
Social spending Aggregate welfare WelfareWorking Paper
Fiscal policy, state building and economic developmentThis paper presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place over the past three decades...
tax policy Economic development Developing countriesJournal Article
Inequality: Measurement, trends, impacts and policiesPart of Journal Special Issue Inequality
Developing countries Inequality PovertyWorking Paper
Quantifying the impacts of expanding social protection on efficiency and equity: Evidence from a behavioural microsimulation model for GhanaA large informal sector is a challenge for developing countries building up social protection systems...
Developing countries Social protection TaxationWorking Paper
Poverty and wellbeing impacts of microfinance: What do we know?Over the last 35 years, microfinance has been generally regarded as an effective policy tool in the fight against poverty. Yet, the question of whether access to credit leads to poverty reduction and improved wellbeing remains open...
Microfinance Poverty Well beingWorking Paper
What makes countries negotiate away their corporate tax base?Qualitative case studies suggest that the outcomes of tax treaty negotiations are determined by power politics and negotiating capability...
Developing countries Foreign Direct Investment TaxationWorking Paper
Global distribution of revenue loss from tax avoidance: Re-estimation and country resultsInternational corporate tax is an important source of government revenue, especially in lower-income countries...
corporate income tax International taxation tax avoidance