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Developing countries
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
Journal 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 Welfare
Working Paper
Fiscal 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 Article
Inequality: Measurement, trends, impacts and policies

Part of Journal Special Issue Inequality

Developing countries Inequality Poverty
Working Paper
Quantifying 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 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 being
Working 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 Taxation
Working Paper
Global 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 Paper
Fiscal decentralization and the shadow economy

In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization...

Taxation Decentralization Fiscal decentralization
Working Paper
Estimating 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
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