7 UNU-WIDER articles, publications, projects, experts...

Filter by...

Type
Show results
Impact evaluation
Policy Brief
New directions for presumptive tax in Uganda Uganda presumptive tax Tax administration
Working Paper
An assessment of presumptive tax in Uganda: Evaluating the 2020 reform and four alternative reform scenarios using UGAMOD, a tax-benefit microsimulation model for Uganda

Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the system more progressive, simpler, and fairer to small firms...

presumptive tax Tax administration Small business
Working Paper
Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection?: Evidence from Ugandan administrative tax data

This paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax—on the number of small business ...

Tax administration Small business Tax compliance
Working Paper
The impact of impact evaluation: Are impact evaluation and impact evaluation synthesis contributing to evidence generation and use in low- and middle-income countries?

In 2006 the Center for Global Development’s report ‘When Will We Ever Learn? Improving lives through impact evaluation’ bemoaned the lack of rigorous impact evaluations...

Evaluation Evidence use Impact evaluation
Working Paper
The effects of the Maputo ring road on the quantity and quality of nearby housing

Using convolutional neural networks applied to satellite images covering a 25 km x 12 km rectangle on the northern outskirts of Greater Maputo, we detect and classify buildings from 2010 and 2018 in order to compare the development in quantity and qu...

Mozambique Infrastructure Impact evaluation
Working Paper
The welfare impact of Vietnam’s national target programme ‘building a new countryside’: A quasi-experimental evaluation

We evaluate the impact on household income of Vietnam’s national target programme to build a new countryside for the period from 2010 to 2015. The purpose of the programme is to modernize rural Vietnam...

Poverty reduction Impact evaluation Household income
Working Paper
Poverty 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 Wellbeing
Displaying 7 of 7 results.