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Working Paper
The dynamics of domestic revenue mobilization across four decadesWe utilize the recently updated UNU-WIDER Government Revenue Dataset, which covers key indicators on tax and non-tax revenues for 196 countries since the 1980s, to study the dynamics of government revenue tax collection across selected periods from 1...
Domestic revenue mobilization GRD TaxBlog
Ending aid dependency: Taxation in developing countries can be improved through collaborationFinland aims to raise the amount of its development assistance to 0.7% of GDP, and this goal has good grounds. But how can we make sure that the countries receiving the donor funding will not stay dependent on the external aid for a long time?...
Tax compliance Tanzania Tax administrationWorking Paper
Fiscal states in sub-Saharan Africa: conceptualization and empirical trendsThis paper contributes to the debate on domestic revenue mobilization and state-building in the Global South by asking whether there are fiscal states in sub-Saharan Africa...
Fiscal states Sub-Saharan Africa TaxationTechnical Note
Government Revenue Dataset (2021): country notesThis technical note is the third in a series based on the UNU-WIDER Government Revenue Dataset (GRD). The preceding notes have described in detail the variables contained within the GRD and the source selection procedures ...
GRD Government revenue Tax dataResearch Brief
Working Paper
Tax effort revisited: new estimates from the Government Revenue DatasetAttention on domestic resource mobilization—particularly in developing countries—has increased significantly in recent years...
Tax effort Domestic revenue mobilization TaxLecture
Stata training for Domestic savings country authorsCapacity development on using Stata software is provided to the country authors of The domestic savings shortfall in developing countries – what can be done about it? project. The training is provided virtually by UNU-WIDER Research Associate...
News
Understanding taxpayer behaviour better – New data research collaboration in Zambia
Taxation Tax administration data Zambia Workshop
STATA intermediate course for revenue authoritiesA new 3-day Stata Intermediate training course is provided to 21 participants, representing researchers and tax experts at revenue authorities and research institutes in Rwanda, Tanzania, Uganda and Zambia. The course is prepared and presented by...
Working Paper
The effects of a risk-based approach to tax examinations: Evidence from TanzaniaWhile technical assistance and increased use of ICT in the area of tax administration have been regarded to hold considerable promise for greater revenue collection, the evidence on how these activities work in the real-world circumstances of develop...
Risk-based approach Tax compliance TanzaniaBlog
Unlocking the mystery of domestic savings: What difference do they make?The socioeconomic fallout from the ongoing COVID-19 pandemic has brought to the fore discussions on domestic resource mobilization (hereafter DRM)...
Domestic revenue mobilization Domestic savings InvestmentsBlog
Co-creation for fair and efficient taxation: Research recommendations to improve policiesHow can we determine the taxation of wage earners or multinational corporations in a fair manner? Will simplifying tax administration help increase tax compliance in a low-income country context?...
Taxation Administrative data Domestic revenue mobilizationBlog
Social protection at a crossroad
How can we ensure a resilient and inclusive recovery from COVID-19? How can we hold on to the target of eradicating poverty and hunger by 2030, with the pandemic still ongoing?...
COVID-19 Social assistance Social protectionWorkshop
Stata introduction course for revenue authoritiesAn online Stata introduction course was provided to 38 participants, representing researchers and tax experts at the revenue authorities and research institutes in Zambia and Tanzania. Stata is a software for statistics and data science. The aim of...
Presentation
Tax data work in Tanzania presented at the Nordic Development ConferenceHeikki Palviainen, Doctoral Researcher at the Tampere University , presented the collaborative research paper on the Effects of a Risk-based Approach to Tax Examinations in Tanzania , at the Nordic Development Conference ( NCDE ) on 16 June 2021...
Project workshop
Project workshop: Fiscal states – the origins and development implications