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Research Brief
The impact of tax havens on South African revenueThe study uses a comparative analysis of foreign-owned firms operating in South Africa to show that firms with a parent registered in a tax haven tend to report 80% less in profits than similar firms without a parent in a tax haven...
Tax International taxation Profit shiftingProject workshop
Social mobility in developing countries — concepts, methods, and determinants
Working Paper
The tax elasticity of formal work in African countriesA key policy problem in most developing countries is the size of the informal sector and its persistence over time...
Developing countries Informality Labour supplyResearch Brief
Journal Article
Quantifying the Impacts of Expanding Social Protection on Efficiency and Equity: Evidence from a Behavioral Microsimulation Model for GhanaPart of Journal Special Issue SOUTHMOD: Modelling Tax-benefit Systems in Developing Countries
Developing countries Social protection TaxationBlog
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 taxWorking Paper
Innovation efforts in developing countries: The case of Vietnamese small and medium-sized enterprisesThe 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 enterprisesWorking Paper
Understanding the boom: A framing paperA 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 MacroeconomicsWorking Paper
Understanding the boom: Country study—TanzaniaThere 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 resourcesWorking 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 taxation