Press Release: New UN study on tax and social protection policies in Africa during COVID-19
In the first study of its kind on Africa, researchers found that tax and benefit policies provided limited income protection to poorest households but failed to offset the increase in poverty. Read more
COP26: Are We Ready?
On 28 October 2021 at 16:00 (UTC+3), UNU-WIDER organizes an online panel discussion titled COP26: Are We Ready? An international panel of experts specialising in mining, oil and gas will discuss key issues. Read more
Think WIDER Webinar Series – New perspectives on development
Think WIDER – New perspectives on development webinar series features a line-up of eminent researchers and development specialists who present their work and discuss new perspectives to the topic of global development. Learn more
NEW POLICY GUIDEBOOK: Deals and development in fragile and conflict-affected states
The guidebook is designed to help economic advisers to analyse country context and design interventions with the goal of enabling positive growth that reduces fragility.
Industrial Policy in the 21st Century – the Challenge for Africa
Our MOOC on industrial policy is open! Join this free self-paced course, with an instructor and regular opportunities to interact. Learn more
7 UNU-WIDER articles, publications, projects, experts...
Working PaperThe effects of a risk-based approach to tax examinations: Evidence from Tanzania
While technical assistance and increased use of ICT in the area of tax administration have been regarded to hold considerable promise for greater revenue collection, the evidence on how these activities work in the real-world circumstances of develop...Risk-based approach Tax compliance Tanzania
Working PaperDo tax administrative interventions targeted at small businesses improve tax compliance and revenue collection?: Evidence from Ugandan administrative tax data
This paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax—on the number of small business ...Tax administration Small business Tax compliance
PresentationMaria Jouste on Tax for Development
Maria Jouste , UNU-WIDER Research Associate, will give a presentation at the Tax for Development webinar series on 17 November 2020 (CET). The webinar series is hosted by Chr. Michelsen Institute . The topic of Jouste's presentation will be...
Research BriefEstimating tax gaps in the non-financial sector: A pathway to effective tax collection in South Africa
Many governments, particularly those in developing countries, have set an objective to improve tax revenue mobilization to offer more and better public services to their citizens...Corporate income tax Tax compliance Tax gap
Working PaperThe corporate income tax gap in South Africa: A top-down approach
A key objective of many governments is to improve tax revenue mobilization. One way to achieve this is by improving tax compliance. This requires accurate knowledge of the tax gap, i.e...Corporate income tax Tax compliance Tax gap
ProjectBuilding up efficient and fair tax systems – lessons based on administrative tax data
Theme: Transforming statesTaxation Administrative data Tax compliance