Book: Extractive Industries
Open access | New initiatives recognize that resource wealth can provide a means, when properly used, for poorer nations to decisively break with poverty by diversifying economies and funding development spending.
Journal Special Issue: Horizontal Inequality: Persistence and Change
Open access | This journal special issue offers conceptual, theoretical, and empirical reasons for treating horizontal inequality as an outcome and challenging assumptions of fixity.
Policy Brief: Employment expectations of university students in Mozambique
Results from a baseline survey
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 Article: Occupational segregation by race in South Africa after Apartheid
Open access | This article investigates progress in reducing the high level of racial stratification of occupations after apartheid in South Africa.
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.
27 UNU-WIDER articles, publications, projects, experts...
Working PaperTax-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 PaperBig 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 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