Journal Article: How polarized is the global income distribution? Image: William Warby

Journal Article: How polarized is the global income distribution?

The interest in the level of global inequality has surged in recent years. This paper complements existing estimates of global inequality by providing the first estimates of the level of bipolarization of the global income distribution.
Policy Brief: The business environment of Mozambican manufacturing firms

Policy Brief: The business environment of Mozambican manufacturing firms

The 2017 Survey of Mozambican Manufacturing Firms builds on data collected in 2012 from surviving firms to trace how changing economic conditions have affected the development of firms over five years.

Inclusive growth in Mozambique – scaling-up research and capacity

The central goal of the project is to support inclusive growth, growth that substantially improves the living standards of the Mozambican population.
Journal Special Issue: Fiscal Policy, State Building and Economic Development. Image: www.SeniorLiving.Org

Journal Special Issue: Fiscal Policy, State Building and Economic Development

This journal presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place. The journal, as the studies in this collection, gives special emphasis to the role natural endowments, p
United Nations University Annual Report 2017

UNU Annual Report 2017

Explore the “who” and “what” of UNU’s work in 2017 and learn how our ideas generate solutions to improve the lives of people everywhere
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Research and policy briefs

Evidence-based policymaking is crucial. Use our publications search to browse nearly 200 briefs which highlight the findings and policy implications of our research.
Sustainable Development Explorer

Sustainable Development Explorer

UNU has launched its Sustainable Development Explorer, a new campaign highlighting ongoing work to support each of the 17 Sustainable Development Goals (SDGs).
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International taxation
Journal Article
Global Distribution of Revenue Loss from Corporate Tax Avoidance: Re-estimation and Country Results

Part of Journal Special Issue Fiscal Policy, State Building and Economic Development

corporate income tax International taxation tax avoidance
Working Paper
Global distribution of revenue loss from tax avoidance: Re-estimation and country results

International corporate tax is an important source of government revenue, especially in lower-income countries...

corporate income tax International taxation tax avoidance
Working Paper
Estimating profit shifting in South Africa using firm-level tax returns

Using the universe of South African corporate tax returns for 2009–14, we estimate profit- and debt-shifting responses in South Africa...

Developing countries International taxation Multinational firms
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