Request for research proposals: Analysis on firms and taxation using micro data from Uganda
The Uganda Revenue Authority (URA) and UNU-WIDER have established a secure research lab in the premises of URA. Want to do research using quality-assured administrative tax data? See the Request for Research Proposals
Opportunities to work with UNU-WIDER
Check out our exciting open opportunities - including a request for research proposals, and vacancies in our team
Annual Report 2021
We look back at our key achievements over 2021 and highlight our recent contributions to the data revolution, SDG 8 (Decent work and economic growth) and SDG 16 (Peace, justice and strong institutions). Read more
Expert insights on Ukraine
Read expert commentary from the WIDER Network on the situation in Ukraine, drawing from research around the world. Read more
Social Mobility in Developing Countries: Concepts, Methods, and Determinants
NOW AVAILABLE | This *open access* edited volume fills a crucial gap in social mobility studies and provides the foundation for future research on social mobility in countries of the Global South. Download your copy today
Check out our research in brief
Our research and policy briefs provide a short overview with key findings, lessons, and policy implications, from some of our key research outputs.
BlogThe tortoise defeats the hare: Does moderate outlast rapid growth in domestic revenue?
The past four decades have seen marked improvements in the collection of domestic revenue (tax and non-tax revenues) in many countries of the Global South...GRD Tax data Domestic revenue mobilization
Working PaperThe dynamics of domestic revenue mobilization across four decades
We utilize the recently updated UNU-WIDER Government Revenue Dataset, which covers key indicators on tax and non-tax revenues for 196 countries since the 1980s, to study the dynamics of government revenue tax collection across selected periods from 1...Domestic revenue mobilization GRD Tax
Working PaperThe guide to the CIT-IRP5 panel version 4.0
This paper presents version 4.0 of the CIT-IRP5 firm-level panel dataset. Version 4.0 is the latest edition of the firm-level component of the combined administrative data using sources from the South African Revenue Service...Administrative data Tax Firm-level data
Working PaperTax effort revisited: new estimates from the Government Revenue Dataset
Attention on domestic resource mobilization—particularly in developing countries—has increased significantly in recent years...Tax effort Domestic revenue mobilization Tax
Working PaperGlimpses of fiscal states in sub-Saharan Africa
There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true...Tax Revenue Sub-Saharan Africa
ReportSOUTHMOD country report Tanzania - TAZMOD v2.1
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...TAZMOD SOUTHMOD Tax
Working PaperResource rents in the diamond industry 2014–19: Rents, issues, methods, and data availability
The focus of this study is rent in the diamond industry...resource rent diamond Tax
SeminarNeryvia Pillay Bell and Harry Kemp on the elasticity of taxable income, new data and estimates for South Africa.
Working PaperInvestigating the fiscal resource curse: What’s China got to do with it?
The term fiscal resource curse refers to countries’ inability to raise taxes from a broad base in the presence of natural resources...China Infrastructure Natural resources
Journal ArticleTax-motivated transfer mispricing in South Africa: Direct evidence using transaction data
This paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country...Tax International taxation Profit shifting
Working PaperTax–benefit microsimulation modelling in Zanzibar: A feasibility study
This working paper explores the feasibility of developing a tax and benefit microsimulation model in Zanzibar using the EUROMOD microsimulation software...Tax Benefits Microsimulation
Journal ArticleHow does petty corruption affect tax morale in sub-Saharan Africa?
Revenues from taxation gain in importance to finance economic development in Sub-Saharan Africa. One obstacle to enhancing the willingness to remit taxes can be the extortion of bribes by public officials...Corruption Tax Economic development
Research BriefRevenue losses from tax-motivated mispricing in South Africa
New research provides the first direct evidence of tax-motivated transfer mispricing in a developing country...Tax International taxation Profit shifting
Research BriefThe impact of tax havens on South African revenue
The study uses a comparative analysis of foreign-owned firms operating in South Africa to show that firms with a parent registered in a tax haven tend to report 80% less in profits than similar firms without a parent in a tax haven...Tax International taxation Profit shifting
ReportSOUTHMOD country report Uganda - UGAMOD v1.1
View the latest UGAMOD country report here . This report documents UGAMOD, the SOUTHMOD model developed for Uganda. This work was carried out by Uganda Revenue Authority ( URA ) and Makerere University in collaboration with the project partners...SOUTHMOD UGAMOD Tax