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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 taxationJournal Article
Global Distribution of Revenue Loss from Corporate Tax Avoidance: Re-estimation and Country ResultsPart of Journal Special Issue Fiscal Policy, State Building and Economic Development
corporate income tax International taxation tax avoidanceJournal Article
Introduction: Fiscal Policy, State Building and Economic DevelopmentPart of Journal Special Issue Fiscal Policy, State Building and Economic Development
tax policy Economic development Developing countriesJournal Special Issue
Fiscal Policy, State Building and Economic DevelopmentThis 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 TaxationWorking Paper
Fiscal policy, state building and economic developmentThis 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 countriesJournal Article
Inequality: Measurement, trends, impacts and policiesPart of Journal Special Issue Inequality
Developing countries Inequality PovertyWorking Paper
Quantifying the impacts of expanding social protection on efficiency and equity: Evidence from a behavioural microsimulation model for GhanaA large informal sector is a challenge for developing countries building up social protection systems...
Developing countries Social protection Taxation