In the name of progress: Will technology solve inequality?
On 7 October Daron Acemoğlu delivers the 2022 WIDER Annual Lecture, challenging the techno-optimism of our age. Register to join the live stream. Read more
Think WIDER Webinar Series – New perspectives on domestic revenue mobilization
A new webinar series aims to facilitate a discussion on how domestic revenue mobilization can be supported in the Global South. Read more
Reducing inequality – the great challenge of our time
WIDER Development Conference in partnership with UNIANDES | Bogotá, Colombia, on 5-7 October 2022 | Join us as we discuss innovative, theoretical, and empirical research on inequality, and its policy take-aways. Read more
The developer’s dilemma: Structural transformation, inequality dynamics, and inclusive growth
NOW AVAILABLE | This *open access* edited volume explores the developer’s dilemma between structural transformation and income inequality. Download your copy today
Opportunities to work with UNU-WIDER
Check out our exciting open opportunities - including a request for research proposals, and vacancies in our team
Journal Special Issue: What sustains informality
This Open Access special issue explores critical issues related to the nature of informal employment and its determinants. Read more
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.
ReportSOUTHMOD country report Tanzania - TAZMOD v2.5
This report documents TAZMOD, the SOUTHMOD model developed for Tanzania. It describes the different tax–benefit policies in place, how the microsimulation model picks up these different provisions, and the database on which the model runs...Tax Government revenue Government spending policy
ReportSOUTHMOD country report Ethiopia - ETMOD v2.3
This report documents ETMOD, the SOUTHMOD model developed for Ethiopia. Since 2020 the Ethiopian national team is based at the University of Insubria (Italy). It includes Adnan A...Tax Government revenue Government spending policy
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
View the latest TAZMOD country report here . This report documents TAZMOD, the SOUTHMOD model developed for Tanzania...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