42 UNU-WIDER articles, publications, projects, experts...

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Tax
Blog
The 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 Paper
The 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 Paper
The 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 Paper
Tax 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 Paper
Glimpses 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
Report
SOUTHMOD 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 Paper
Resource 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
Seminar
Unsplash / Olga Delawrence Neryvia Pillay Bell and Harry Kemp on the elasticity of taxable income, new data and estimates for South Africa.
17 November 2020
Online, South Africa
Past event
Working Paper
Investigating 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 Article
Tax-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 Paper
Tax–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 Article
How 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 Brief
Revenue 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 Brief
The 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
Report
SOUTHMOD 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
Report
SOUTHMOD country report Tanzania - TAZMOD v1.8

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
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