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

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Income tax
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 tax
Working Paper
Promoting education under distortionary taxation: Equality of opportunity versus welfarism

How 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 tax
Journal Article
Optimal taxation and public provision for poverty reduction

The 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 goods
Report
SOUTHMOD country report Tanzania - TAZMOD v1.6

This report documents TAZMOD, the SOUTHMOD model developed for Tanzania. This work was carried out by University of Dar es Salaam in collaboration with the project partners in the scope of the SOUTHMOD project...

Income tax Taxation
Working Paper
Party system institutionalization and reliance on personal income tax: Exploring the relationship using new data

This paper explores the effect of party system institutionalization on the reliance of tax systems on the personal income tax...

Income tax fiscal capacity Bureaucracy
Working Paper
SAMOD, a South African tax-benefit microsimulation model: Recent developments

This 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 Taxation
Working Paper
Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia

The 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 Taxation
Working Paper
Tax-benefit microsimulation modelling in Tanzania: A feasibility study

This paper presents the findings from a feasibility study on the potential for developing a static tax-benefit microsimulation model for Tanzania...

Income tax Taxation
Working Paper
Optimal taxation and public provision for poverty reduction

The 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 goods
Working Paper
Income Mobility in Ecuador: New Evidence from Individual Income Tax Returns

This paper presents new evidence on the study of income mobility in Ecuador over the period 2004–11...

Equality and inequality Income Income distribution
Working Paper
Taxation in Developing Countries: Case Study of Cameroon

In 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
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