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Working Paper
Fiscal consequences of corporate tax avoidanceMultinational corporations shift a large share of their foreign profits to tax havens and, due to this corporate tax avoidance, governments worldwide lose a portion of their tax revenues...
Corporate tax Tax avoidance Profit shiftingBlog
Tax revenues and tax capacity in sub-Saharan AfricaAfrican countries raise lower amounts of tax as a share of national income (GDP) than other countries. Researchers are interested in understanding why this is the case...
Government tax revenue Government revenue domestic resource mobilizationWorking Paper
Constraints on the executive and tax revenues in the long runWe argue that tax revenues and political institutions placing constraints on the executive power may reinforce each other over time and so co-evolve in the long run...
Constraints on the executive Tax revenue InstitutionsTechnical 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 dataTechnical Note
Government Revenue Dataset (2021): variable descriptionThis technical note is part of a series of technical notes describing the construction of the Government Revenue Dataset (GRD)...
GRD Tax data Tax revenueTechnical Note
Government Revenue Dataset (2021): source selectionThis technical note is part of a series of technical notes describing the construction of the Government Revenue Dataset (GRD). We provide an overview of the underlying sources in the GRD and the criteria used in order to select data from them...
GRD Data sources Government revenueSeminar
Neryvia Pillay Bell and Harry Kemp on the elasticity of taxable income, new data and estimates for South Africa.
Working 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 countries