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

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Developing countries
Project workshop
Social mobility Social mobility workshop
5 September 2019 09:006 September 2019 16:30
UNU-WIDER, Katajanokanlaituri 6 B , Helsinki, Finland
Research Brief
Global mitigation policies and developing country economies: The case of Malawi, Mozambique, and Zambia Climate change Climate uncertainty Global mitigation
Journal Article
Quantifying the Impacts of Expanding Social Protection on Efficiency and Equity: Evidence from a Behavioral Microsimulation Model for Ghana

Part of Journal Special Issue SOUTHMOD: Modelling Tax-benefit Systems in Developing Countries

Developing countries Social protection Taxation
Blog
Developing countries would benefit from improved tax collection: What can help?

The ability to raise revenues from taxes – called “fiscal capacity” – is a crucial aspect for the functioning of any state...

Tax revenue fiscal capacity Income tax
Working Paper
Innovation efforts in developing countries: The case of Vietnamese small and medium-sized enterprises

The identification of potential innovation efforts plays an important role in evaluating the innovation process. The innovation efforts of firms in developing countries might be different to those of Western enterprises...

Developing countries Innovation Small and medium enterprises
Working Paper
Understanding the boom: A framing paper

A significant natural resource discovery creates excited popular expectations of imminent wealth. But the size of a boom is usually overestimated and the delay in receiving revenues is underestimated...

Developing countries Institutions Macroeconomics
Working Paper
Understanding the boom: Country study—Tanzania

There are large volumes of gas offshore Tanzania, which has raised hopes of a boom. But those hopes look set to be disappointed. A boom would depend on there being a sizeable flow of revenue to government from producing and exporting gas...

Developing countries Institutions Natural resources
Working Paper
Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data

This paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country...

Tax International taxation Profit shifting
Working Paper
Big and ‘unprofitable’: How 10% of multinational firms do 98% of profit shifting

Globally, 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 shifting
Working Paper
Do multinational companies shift profits out of developing countries?: How data availability may hide the evidence

This 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 countries
Journal 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 development
Journal Article
Does the Political Resource Curse Affect Public Finance? The Vulnerability of Tax Revenue in Resource-Dependent Countries

Part of Journal Special Issue Fiscal Policy, State Building and Economic Development

taxes Natural resources terms-of-trade shocks
Journal 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 taxation
Journal Article
Global Distribution of Revenue Loss from Corporate Tax Avoidance: Re-estimation and Country Results

Part of Journal Special Issue Fiscal Policy, State Building and Economic Development

corporate income tax International taxation tax avoidance
Journal Article
Introduction: Fiscal Policy, State Building and Economic Development

Part of Journal Special Issue Fiscal Policy, State Building and Economic Development

tax policy Economic development Developing countries
Journal Special Issue
Fiscal Policy, State Building and Economic Development

This 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 Taxation
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