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

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Tax evasion
How global tax dodging costs lives: New research shows a direct link to increased death rates

Tax abuse is an expensive business. According to a recent report by the Tax Justice Network, avoiding or evading tax deprives governments across the world of around US$427 billion (£302 billion) every year...

Tax evasion Tax avoidance Human rights
Journal Article
Are less developed countries more exposed to multinational tax avoidance?: Method and Evidence from Micro-Data

This study uses a global dataset with information about 210,000 corporations in 142 countries to investigate whether tax avoidance by multinational firms is more prevalent in less-developed countries...

International business enterprises Tax evasion Taxation
Working Paper
Income under-reporting and tax evasion: How they impact inequality in Vietnam

Personal income tax is attracting more attention from the Vietnamese government, which has been looking for a way to reinforce its budget revenue...

Income inequality Income under-reporting Permanent income
Too late, too little? The IMF and international tax flight

When key decision makers of the International Monetary Fund (IMF) gather in Washington DC for the IMF’s annual meeting in October, one thing that would merit more attention is the mismatch between the IMF’s recent alignments against inter...

Internation Monetary Fund OECD Tax avoidance
Working Paper
Policy diffusion within international organizations: A bottom-up analysis of International Monetary Fund tax work in Panama, Seychelles, and the Netherlands

I analyse the evolution of the International Monetary Fund tax policy advice in three countries commonly used for tax evasion or avoidance: Panama, Seychelles, and the Netherlands...

Internation Monetary Fund OECD Tax avoidance
In the media
Study on global tax avoidance garners worldwide attention

A new WIDER Working Paper has brought attention around the world to government revenue loss from tax avoidance. The study finds that, globally, low- and lower middle-income countries are hit the hardest; in terms of regions, losses are most intense...

Tax evasion Profit shifting
Capital flight from developing countries – what is it, how is it measured, and what have we learned?

Many worry that developing countries lose a substantial amount of money via capital flight, that is, outflows of cash and securities — part of which can also be illegal...

Capital Tax evasion Taxation
Working Paper
Deflecting my burden, hindering redistribution: How elites influence tax legislation in Latin America

This paper proposes to understand a singular but salient factor that enables the wealthy to deflect their tax burden downwards: elites’ political leverage to shape legislation via their capacity to influence political actors and policy outcomes...

Equality and inequality Revenue Tax evasion
Multinational Tax Avoidance in Developing Countries

In recent years many global firms—including Starbucks, Google, and Amazon—have come under fire for avoiding paying taxes in one country by shifting their profits to a country with lower tax rates...

International business enterprises Tax evasion Taxation
Working Paper
Are less developed countries more exposed to multinational tax avoidance?: Method and evidence from micro-data

NOTE | Revised version May 2017 available. View and download the revised version...

International business enterprises Tax evasion Taxation
From the Editor's Desk (December 2013)

10 December 2013 Tony Addison Our November-December Angle comes amid intense activity on our ReCom—Research and Communication on Foreign Aid—programme, which is drawing to a close...

Agriculture Aggregation operators Budget
Working Paper
The International Fiscal Implications of Global Poverty Reduction and Global Public Goods Provision

The mixed record on the 2015 Millennium Development Goal (MDG) targets and the focus on global public goods in post-MDG debates questions the future of traditional development co-operation (official development assistance, ODA)...

Mathematical models (Economic development) Tax evasion Taxation
Sharing for Prosperity

17 April 2013 Minister Heikki Eidsvoll Holmås Economic growth in itself will not end poverty...

Children Democracy Economic growth
The Imperative for Strengthening International Tax Co-operation

GUEST Angle John Langmore and Perrin Wilkins When delivering the eighth WIDER Annual Lecture on rethinking growth strategies in 2004 Dani Rodrik explored means of building the rate of economic growth in poor countries and suggested ‘trying to i...

Economic growth Economic policy Financial institutions, International
Working Paper
Wealth Distribution, Lobbying and Economic Growth: Theory and Evidence

This paper presents a model allowing one to analyze the joint determination of inequality, taxes, human capital and growth. We consider the political economy of redistribution between three income groups in a dynamic economy...

Econometric models (Economic development) Education Income distribution
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