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Research Brief
Revenue losses from tax-motivated mispricing in South AfricaNew research provides the first direct evidence of tax-motivated transfer mispricing in a developing country...
Tax International taxation Profit shiftingResearch Brief
The impact of tax havens on South African revenueThe 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 shiftingReport
SOUTHMOD country report Uganda - UGAMOD v1.1This 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 TaxReport
SOUTHMOD country report Tanzania - TAZMOD v1.8This 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 TaxReport
SOUTHMOD country report Ghana - GHAMOD v1.3This report documents GHAMOD, the SOUTHMOD model developed for Ghana. This work was carried out by the Institute of Statistical, Social and Economic Research (ISSER) and the University of Tampere in collaboration with the project partners...
Tax Government revenue GHAMODWorking Paper
Financial disincentives to formal work: Evidence from Ecuador and ColombiaThe aim of this paper is to quantify the financial cost that informal workers would incur in the event of entering formality, accounting for potential earnings gains upon entry...
formalization Informal sector InformalityProject
Equitable taxation and efficient revenue mobilization - lessons from Uganda
Theme: Current programme
Tax Equality Economic developmentBlog
Research that matters: A report from the stakeholder workshop - 15 November 2018, Pretoria, South Africa
I found myself in the third-floor conference rooms of a Pretoria hotel for a meeting with economists, researchers, and policymakers involved in the SA-TIED programme ...
Economic inequality Data revolution TaxWorking Paper
Top incomes’ impacts on inequality, growth, and social welfare: Combining surveys and income tax data in BrazilThis paper evaluates the impacts of combining household surveys with income tax return files, in terms of growth, inequality, and social welfare in Brazil from 2007 to 2015...
Labour income personal income tax Household dataWorking Paper
Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction dataThis paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country...
Tax International taxation Profit shiftingJournal Article
How does petty corruption affect tax morale in Sub-Saharan Africa?This article is currently available for early online view. Revenues from taxation gain in importance to finance economic development in Sub-Saharan Africa...
Corruption Tax Economic developmentWorking Paper
Big and ‘unprofitable’: How 10 per cent of multinational firms do 98 per cent of profit shiftingGlobally, the largest 0.001 per cent of firms earn roughly one-third of all corporate profits. Nonetheless, there is little understanding of how profit shifting differs across firm size...
Tax International taxation Profit shiftingWorking Paper
Toward closer cohesion of international tax statistics: The ICTD/UNU-WIDER GRD 2017The Government Revenue Dataset (GRD) was launched in September 2014 and, in the few years since, has gone on to be recognized as the go-to source for researchers and policymakers seeking cross-country data on government revenues and taxes...
Tax Fiscal policy dataReport
SOUTHMOD country report Ethiopia - ETMOD v1.0This report documents ETMOD, the SOUTHMOD model developed for Ethiopia...
Tax Government revenue Government spending policyReport
SOUTHMOD country report Ghana - GHAMOD v1.0This report documents GHAMOD, the SOUTHMOD model developed for Ghana. This work was carried out by the Institute of Statistical, Social and Economic Research (ISSER) and the University of Tampere in collaboration with the project partners...
Tax Government revenue Government spending policyBlog
Domestic revenue mobilization and the role of data
Government revenues are central to funding public expenditures in all countries...
Tax Development