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22 UNU-WIDER articles, publications, projects, experts...
Working PaperDomestic revenue mobilization and informality: Challenges and opportunities for sub-Saharan Africa
Effective domestic revenue mobilization has gained renewed urgency, especially in the light of the need to recover from the COVID-19 pandemic...Domestic revenue mobilization Shadow economy Tax revenue
Working PaperAid, taxes, and government spending: A heterogeneous co-integrated panel analysis
A substantial amount of aid to developing countries is given to the government, or goes through the budget, meaning it should have an impact on government fiscal behaviour (particularly on government spending)...Aid Cross-section dependence Heterogeneity
Working PaperDoes aid fragmentation affect tax revenue dynamics in developing countries?: Observations with new tax data
There exists a burgeoning empirical literature on the impact of aid fragmentation on development outcomes in aid-receiving countries, with it being widely recognized that aid fragmentation is deleterious...Aid fragmentation Tax revenue Institutional quality
Working PaperFiscal consequences of corporate tax avoidance
Multinational corporations shift a large share of their foreign profits to tax havens and, due to this corporate tax avoidance, governments worldwide lose a portion of their tax revenues...Corporate tax Tax avoidance Profit shifting
Working PaperSocial protection expansions during crisis and fiscal space: From ad hoc to durable solutions?
This study provides a first attempt to contribute a large-scale assessment of whether crisis response as observed during the COVID-19 pandemic can serve as a feasible blueprint for creating durable solutions across countries...Social protection Tax revenue COVID-19
Working PaperDoes 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 matching
Working PaperConstraints on the executive and tax revenues in the long run
We 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 Institutions
Technical NoteGovernment Revenue Dataset (2021): country notes
This 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 data
Technical NoteGovernment Revenue Dataset (2021): variable description
This technical note is part of a series of technical notes describing the construction of the Government Revenue Dataset (GRD)...GRD Tax data Tax revenue
Technical NoteGovernment Revenue Dataset (2021): source selection
This 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 revenue
Working PaperGood institutions and tax revenue outcomes in resource-rich countries: When ‘good’ is not enough
Developing countries that experience commodity booms struggle to mobilize sustainable tax revenues...resource rent Tax revenue Institutions
Policy workshopSA-TIED workshop: Tax revenue mobilization in South Africa
Following 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...
BlogDeveloping 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 tax
Working PaperCombatting debt bias in South African firms: The case for an allowance for corporate equity
The 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 tax
NewsDirector Kunal Sen contributes to blog on taxation in developing countries
The 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 revenue