Blog: Research insights, new friends and meeting Stiglitz
In this blog Shreya Bhattacharya, PhD candidate at University of Houston, talks about her research, future aspirations, and her experience as a PhD Fellow at UNU-WIDER.
Journal Article: What does it mean to be poor? Investigating the qualitative-quantitative divide in Mozambique
Open access | This article reflects on the merits of seeking to reconcile economic (quantitative) and anthropological (qualitative) analytical approaches.
Blog: Transforming economies, states, and societies – building evidence for achieving the SDGs
Presenting the new work programme
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.
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.
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.
30 UNU-WIDER articles, publications, projects, experts...
BlogDeveloping 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 tax
Working PaperInnovation efforts in developing countries: The case of Vietnamese small and medium-sized enterprises
The 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 enterprises
Working PaperUnderstanding the boom: A framing paper
A 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 Macroeconomics
Working PaperUnderstanding the boom: Country study—Tanzania
There 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 resources
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
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