Journal Article: How polarized is the global income distribution?
The interest in the level of global inequality has surged in recent years. This paper complements existing estimates of global inequality by providing the first estimates of the level of bipolarization of the global income distribution.
Policy Brief: The business environment of Mozambican manufacturing firms
The 2017 Survey of Mozambican Manufacturing Firms builds on data collected in 2012 from surviving firms to trace how changing economic conditions have affected the development of firms over five years.
Inclusive growth in Mozambique – scaling-up research and capacity
The central goal of the project is to support inclusive growth, growth that substantially improves the living standards of the Mozambican population.
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. The journal, as the studies in this collection, gives special emphasis to the role natural endowments, p
UNU Annual Report 2017
Explore the “who” and “what” of UNU’s work in 2017 and learn how our ideas generate solutions to improve the lives of people everywhere
Research and policy briefs
Evidence-based policymaking is crucial. Use our publications search to browse nearly 200 briefs which highlight the findings and policy implications of our research.
Sustainable Development Explorer
UNU has launched its Sustainable Development Explorer, a new campaign highlighting ongoing work to support each of the 17 Sustainable Development Goals (SDGs).
25 UNU-WIDER articles, publications, projects, experts...
Working PaperDo 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 ArticleDoes 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 ArticleDoes 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 Developmenttaxes Natural resources terms-of-trade shocks
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 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
Journal ArticleIntroduction: Fiscal Policy, State Building and Economic Development
Part of Journal Special Issue Fiscal Policy, State Building and Economic Developmenttax policy Economic development Developing countries
Journal Special IssueFiscal 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
Journal ArticleDoes 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 Welfare
Working PaperFiscal policy, state building and economic development
This 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 countries
Journal ArticleInequality: Measurement, trends, impacts and policies
Part of Journal Special Issue InequalityDeveloping countries Inequality Poverty
Working PaperQuantifying the impacts of expanding social protection on efficiency and equity: Evidence from a behavioural microsimulation model for Ghana
A large informal sector is a challenge for developing countries building up social protection systems...Developing countries Social protection Taxation
Working PaperPoverty 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 being
Working PaperWhat 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 Taxation
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
Working PaperFiscal decentralization and the shadow economy
In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization...Taxation Decentralization Fiscal decentralization
Working PaperEstimating profit shifting in South Africa using firm-level tax returns
Using the universe of South African corporate tax returns for 2009–14, we estimate profit- and debt-shifting responses in South Africa...Developing countries International taxation Multinational firms