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Working Paper
Does the adoption of peer-to-government mobile payments improve tax revenue mobilization in developing countries?Developing countries need to raise sufficient tax revenue to finance development. Revenue mobilization is often hampered by limited tax compliance, weak institutions, and technical problems with tax collection...
Mobile money Tax revenue Propensity score matchingWorking Paper
Constraints on the executive and tax revenues in the long runWe argue that tax revenues and political institutions placing constraints on the executive power may reinforce each other over time and so co-evolve in the long run...
Constraints on the executive Tax revenue InstitutionsTechnical Note
Government Revenue Dataset (2021): country notesThis technical note is the third in a series based on the UNU-WIDER Government Revenue Dataset (GRD). The preceding notes have described in detail the variables contained within the GRD and the source selection procedures ...
GRD Government revenue Tax dataTechnical Note
Government Revenue Dataset (2021): variable descriptionThis technical note is part of a series of technical notes describing the construction of the Government Revenue Dataset (GRD)...
GRD Tax data Tax revenueTechnical Note
Government Revenue Dataset (2021): source selectionThis technical note is part of a series of technical notes describing the construction of the Government Revenue Dataset (GRD). We provide an overview of the underlying sources in the GRD and the criteria used in order to select data from them...
GRD Data sources Government revenueWorking Paper
Good institutions and tax revenue outcomes in resource-rich countries: When ‘good’ is not enoughDeveloping countries that experience commodity booms struggle to mobilize sustainable tax revenues...
resource rent Tax revenue InstitutionsPolicy workshop
SA-TIED workshop: Tax revenue mobilization in South AfricaFollowing the success of the August seminar on tax depreciation allowances and tax revenue mobilization in South Africa , SA-TIED hosted a workshop to discuss the issue further between programme stakeholders including staff from the South African...
Blog
Developing countries would benefit from improved tax collection: What can help?The ability to raise revenues from taxes – called “fiscal capacity” – is a crucial aspect for the functioning of any state...
Tax revenue Fiscal capacity Income taxWorking Paper
Combatting debt bias in South African firms: The case for an allowance for corporate equityThe problem of debt bias can be tackled through either disincentivizing the use of debt financing or incentivizing the use of equity financing...
Debt bias Investment incentives Corporate taxNews
Director Kunal Sen contributes to blog on taxation in developing countriesThe capability to raise revenues from taxes – often called fiscal capacity – is a crucial aspect for the functioning of every state, particularly in developing countries. They need higher revenues to invest in a number of economic and...
Taxation SDGs Tax revenueBook Chapter
Mining's contribution to low- and middle-income economiesFrom the book: Extractive Industries
Mining Development Tax revenueJournal Article
Political Competition and Tax Revenues in Developing CountriesPart of Journal Special Issue Fiscal Policy, State Building and Economic Development
Tax revenue political competition VolatilityPolicy Brief
Working Paper
Mining’s contribution to low- and middle-income economiesIn several low- and middle-income countries with important extractive sectors, gross national income has developed favourably. Africa has benefitted most, particularly West Africa...
Mining Development Tax revenueWorking Paper
Tax revenues in transition countries: Structural changes and their policy implicationsChanges in the tax structure and category of taxes clearly matter when it comes to initiating tax policies. This paper employs data from a sample of 33 transitional countries over the period 1991–2014...
Tax revenue Economic growth Transitional economies