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15 UNU-WIDER articles, publications, projects, experts...
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Journal Article
Promoting education under distortionary taxation: Equality of opportunity versus welfarismA common claim in the policy discourse is that a government wishing to achieve equality of opportunity should use public provision of education for equalisation of opportunities rather than income taxation, which only equalizes incomes...
Educational subsidies Equality of opportunity Income taxWorking Paper
Fiscal capacity in non-democratic states: the origins and expansion of income taxThe origins of fiscal capacity have traditionally been linked to warfare and democratization. However, non-democratic states also invest in fiscal capacity, even in times of peace...
Fiscal capacity Autocracy Income taxWorking Paper
The effect of fiscal drag on income distribution and work incentives: A microsimulation analysis on selected African countriesAlthough the effect of fiscal drag is well studied in the industrialized world, empirical evidence from developing economies remains limited...
Inflation Income tax Fiscal dragSeminar
Mazhar Waseem on pecuniary and non-pecuniary motivations for tax compliance: evidence from PakistanMazhar Waseem will present at the WIDER Seminar Series on 9 October 2019. Abstract – Pecuniary and non-pecuniary motivations for tax compliance: evidence from Pakistan We examine two Pakistani programs to explore the role of deterrence as well...
Blog
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
Promoting education under distortionary taxation: Equality of opportunity versus welfarismHow does the public provision of education and the deployment of distortionary tax and subsidy instruments differ when the government’s objective is conventional welfarist compared to when the objective is the non-welfarist one of equality of o...
Educational subsidies Equality of opportunity Income taxJournal Article
Optimal taxation and public provision for poverty reductionThe existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries...
Income tax Poverty Public goodsReport
SOUTHMOD country report Tanzania - TAZMOD v1.6View the latest TAZMOD country report here . This report documents TAZMOD, the SOUTHMOD model developed for Tanzania...
Income tax TaxationWorking Paper
Party system institutionalization and reliance on personal income tax: Exploring the relationship using new dataThis paper explores the effect of party system institutionalization on the reliance of tax systems on the personal income tax...
Income tax Fiscal capacity BureaucracyWorking Paper
SAMOD, a South African tax-benefit microsimulation model: Recent developmentsThis paper provides an account of a South African tax-benefit microsimulation model—SAMOD—which has been developed for use by government over the past ten years...
Economic policy Income tax TaxationWorking Paper
Linking taxation and social protection: Evidence on redistribution and poverty reduction in EthiopiaThe reduction of poverty, and more recently inequality, are pressing concerns in many low- and middle-income countries, not in the least as a result of the Sustainable Development Goals committing countries to significant improvements by 2030...
Equity Income tax TaxationWorking Paper
Tax-benefit microsimulation modelling in Tanzania: A feasibility studyThis paper presents the findings from a feasibility study on the potential for developing a static tax-benefit microsimulation model for Tanzania...
Income tax TaxationWorking Paper
Optimal taxation and public provision for poverty reductionThe existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries...
Income tax Poverty Public goodsWorking Paper
Income Mobility in Ecuador: New Evidence from Individual Income Tax ReturnsThis paper presents new evidence on the study of income mobility in Ecuador over the period 2004–11...
Equality and inequality Income Income distributionWorking Paper
Taxation in Developing Countries: Case Study of CameroonIn the beginning of the 1980s, Cameroon witnessed a sustained rate of growth, associated essentially with the boom in the oil sector...
Economic development Income tax Tax incidence