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SOUTHMOD country report Ecuador: ECUAMOD v1.0This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador. This work was carried out by the ISER in collaboration with the Instituto de Altos Estudios Nacionales and UNU-WIDER...
Tax Government revenue Government spending policyBlog
Tax, development and the SDGs: How we are supporting the data revolution
At the core of efforts to meet the Sustainable Development Goals lies a commitment to enhance domestic revenue mobilization. Strengthening capacity to collect tax and other revenue is key for developing countries as they move forward...
Tax Development dataReport
SOUTHMOD country report Zambia: MicroZAMOD v1.0This report documents MicroZAMOD, the SOUTHMOD model developed for Zambia. This work was carried out by Zambia Institute for Policy Analysis & Research ( ZIPAR ) in collaboration with the project partners. in the scope of the SOUTHMOD project...
Tax Government revenue Government spending policyReport
SOUTHMOD country report Mozambique: MOZMOD v1.0This report documents MOZMOD, the SOUTHMOD model developed for Mozambique. This work was carried out by the Ministry of Economy and Finance of Mozambique in collaboration with the project partners in the scope of the SOUTHMOD project...
Tax Government revenue Government spending policyReport
SOUTHMOD country report Tanzania: TAZMOD v1.0This 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...
Tax Government revenue Government spending policyBlog
Microsimulation models for developing countries: An interview with Jukka Pirttilä
The University of Tampere is participating in an international project in which a microsimulation model is being drafted for the evaluation of the price effects of taxation and the transfer of income in developing countries...
Tax microsimulation Public financeBlog
Opening the vault: Data, research, and improved policymaking in South Africa
Policymakers often work in the dark, as they try to make real impact on people’s lives. If you don’t have good data, being worked on by good researchers, it can be hard to know whether efforts are truly making a difference...
Tax data firmsBlog
Estimating tax avoidance: New findings, new questions
There are now a range of estimates of the global scale of tax avoidance. These include: the $600 billion annual tax loss estimated by IMF researchers Crivelli et al...
tax avoidance Tax Multinational firmsWorking Paper
Firm-level determinants of earnings in the formal sector of the South African labour marketLabour market analysis in the South African context provides a relatively robust understanding of the individual characteristics that influence wage differentials across workers (i.e...
Administrative data Tax Firm level analysisWorking Paper
How does petty corruption affect tax morale in sub-Saharan AfricaRevenues from taxation gain importance to finance economic development in sub-Saharan Africa. Extortion of bribes by public officials can provide one obstacle for tax compliance...
Corruption Tax Economic developmentWorking Paper
Tax revenue mobilization in conflict-affected developing countriesHow does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during, and after conflict periods in a selection of conflict-affected states since 1980...
Tax ConflictWorking Paper
On the mobilization of domestic resources in oil countries: The role of historical factorsThis paper investigates the sources of variability in the mobilization of domestic tax revenue in oil-producing countries...
Tax Natural resources History (Economics)Working Paper
Estimating profit shifting in South Africa using firm-level tax returnsUsing 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 firmsPresentation
Optimal taxation from a behavioral viewpoint: Implications for redistributive policiesJukka Pirttilä presented 'Optimal taxation from a behavioral viewpoint: Implications for redistributive policies' at the University of Verona, Winter School of Inequality and social welfare theory, 2015...
Project
The economics and politics of taxation and social protection
Theme: Inclusion
Tax Social protection Political economy