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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 UgandaPresumptive 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 businessResearch Brief
Working Paper
Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection?: Evidence from Ugandan administrative tax dataThis 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 complianceBook Chapter
The Viet Nam SME data 2005-15From the book: Micro, Small, and Medium Enterprises in Vietnam
Economic surveys Small business Medium businessJournal Article
How do small firms respond to tax schedule discontinuities?: Evidence from South African tax registersPart of Journal Special Issue Public economics and development action
Corporate governance Small business TaxationReport
Characteristics of the Vietnamese business environment (in Vietnamese): Evidence from a SME survey in 2015Đây là lần thứ 6 điều tra về doanh nghiệp nhỏ và vừa (DNNVV) được thực hiện đối với các doanh nghiệp trong lĩnh vực sản xuất thuộc cả khu vực chính thức và phi chính thức ở Việt Nam...
Economic conditions Economic surveys Small businessReport
Characteristics of the Vietnamese business environment: Evidence from a SME survey in 2015This is the sixth time that the collaborative small and medium enterprise (SME) panel survey has been conducted among formal and informal manufacturing firms in Viet Nam...
Economic conditions Economic surveys Small businessWorking Paper
How do small firms respond to tax schedule discontinuities?: Evidence from South African tax registersIn this paper we study the effects of various tax schedule discontinuities on the behavior of small firms using high-quality and population-wide tax register data from South Africa...
Corporate governance Small business TaxationJournal Article
Is Small Beautiful? Small Enterprise, Aid, and Employment in AfricaPart of Journal Special Issue Aid and Employment
Economic assistance and foreign aid Labour Small businessDatabase
Viet Nam SME databaseThe Viet Nam Small and Medium Enterprises data track over 2500 enterprises from nine provinces over time.
Economic surveys Small business Business enterprisesBlog
From the Editor's Desk (September-October 2015)
UNU-WIDER had a busy September. We celebrated our 30 th birthday with some 600 people at our three-day conference on ‘Mapping the Future of Development Economics’ here in Helsinki. It was a great occasion...
Agriculture Business enterprises Capital investmentsBlog
Economic Lessons from Recent Research for Achieving SDG8 This article is part of UNU’s “ 17 Days, 17 Goals ” series, featuring research and commentary in support of the United Nations Sustainable Development Summit, 25-27 September 2015 in New York City...
Business enterprises Capital investments Economic assistance and foreign aidWorking Paper
Spillover Effects of International Standards: Work Conditions in Vietnamese Small and Medium EnterprisesMost studies focus on trade effects and organizational outcomes of international standards, neglecting the effect of standards on employees...
Labour contracts Labour policy Small businessBlog
Job Creation and the Business Cycle in Brazil
What type of business destroys proportionately more jobs during times of economic recessions and hires more in booms?...
Business cycles Credit Economic growthBlog
From the Editor's Desk (April 2013) 30 April 2013 Tony Addison As April closes, our thoughts turn to UNU-WIDER’s spring/summer programme. And it’s a busy one...
Economic development Conflict management Economic assistance and foreign aid