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Direct support to small scale farmers reduces poverty: What Zambia is doing rightOver half of Zambia’s population lived below the national poverty line in 2015. In rural areas, where 89% of households are engaged in agriculture, the poverty rate was even higher, at 77% of the population. Coffee harvest at a farm in Zambia...
Agricultural policy Tax Cash transfersBlog
Empirical research is crucial for better tax enforcement in the developing world
I had the privilege to participate in the UNU-WIDER Winter School as one of the lecturers. In this blog, I explain my main takeaways for students and why I found this capacity development initiative important and urgent...
Profit shifting Tax Tax administration dataWorking Paper
Distributional impacts of agricultural policies in Zambia: A microsimulation approachThis paper examines the distributional impacts of agricultural policies versus those of cash transfers using a tax–benefit microsimulation model for Zambia for the policy year 2020...
Agricultural policy Tax Cash transfersWorking Paper
Tax provisioning by extractive industry multinational subsidiariesExtractive industries are spread across mining of metal and minerals, oil and gas, among others...
Extractive industries Tax policy uncertaintyWorking Paper
Understanding Somalia’s social contract and state-building efforts: Consequences for donor interventionsBuilding on a World Bank regional study in Africa aiming at measuring social contracts concepts and within the framework of reflecting on future donor interventions, this paper applies social contracts measurement and complements with qualitative ass...
Somalia Social contract SecurityJournal Article
The dominant role of large firms in profit shiftingTHIS ARTICLE IS ON EARLY VIEW | Globally, the largest 0.001 per cent of frms earn one-third of all corporate profts. Nonetheless, there is little understanding of how proft shifting difers across frm size...
Tax International taxation Profit shiftingReport
SOUTHMOD country report Tanzania - TAZMOD v2.5This 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 policyReport
SOUTHMOD country report Ethiopia - ETMOD v2.3This 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 policyBlog
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 mobilizationWorking Paper
The dynamics of domestic revenue mobilization across four decadesWe 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 TaxWorking Paper
The guide to the CIT-IRP5 panel version 4.0This 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 dataWorking Paper
Tax effort revisited: new estimates from the Government Revenue DatasetAttention on domestic resource mobilization—particularly in developing countries—has increased significantly in recent years...
Tax effort Domestic revenue mobilization TaxWorking Paper
Glimpses of fiscal states in sub-Saharan AfricaThere 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 AfricaReport
SOUTHMOD country report Tanzania - TAZMOD v2.1View the latest TAZMOD country report here . This report documents TAZMOD, the SOUTHMOD model developed for Tanzania...
TAZMOD SOUTHMOD TaxWorking Paper
Resource rents in the diamond industry 2014–19: Rents, issues, methods, and data availabilityThe focus of this study is rent in the diamond industry...
resource rent diamond TaxSeminar
Neryvia Pillay Bell and Harry Kemp on the elasticity of taxable income, new data and estimates for South Africa.