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UNU-WIDER's LDC5 Conference Exhibition

Visit the virtual booth featuring materials shared at the 5th United Nations Conference on the Least Developed Countries (LDCs) in Doha, Qatar. Check out photos, videos, and infographics on our research results from LDCs.

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Capacity development in action: UNU-WIDER Winter School

In collaboration with Stellenbosch University, we organised an intensive winter school course on tax policy research, delivering training to 27 African researchers from 13 countries. Read more

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This webinar series aims to facilitate a discussion on how domestic revenue mobilization can be supported in the Global South. Read more

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Our research and policy briefs provide a short overview with key findings, lessons, and policy implications, from some of our key research outputs.
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Introducing the WIDER Alumni

WIDER Alumni connects former UNU-WIDER PhD Fellows, Visiting scholars, research collaborators and personnel who share a unique and rich experience of learning and working together as the people behind the institute's research and operations. Read more

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

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Income under-reporting
Working Paper
So close and yet so far: the ability of mandatory disclosure rules to crack down on offshore tax evasion

We study the short-term effect of the introduction of the mandatory disclosure programme for aggressive tax arrangements by focusing on the one introduced in May 2018 under Council Directive 2018/288/EU (or DAC6)...

Tax evasion Income under-reporting Regulation
Technical Note
Top income adjustments and tax reforms in Ecuador: an application of ECUAMOD

This technical note has been produced alongside a WIDER working paper assessing the effects on income inequality and income tax simulations of adjusting top incomes of employees in survey data based on administrative tax records in Ecuador...

Top incomes Tax data Tax reform
Working Paper
Income under-reporting and tax evasion: How they impact inequality in Vietnam

Personal income tax is attracting more attention from the Vietnamese government, which has been looking for a way to reinforce its budget revenue...

Income inequality Income under-reporting Permanent income
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