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Working Paper
A fiscal approach to the social contract in sub-Saharan African countries: Looking for opportunities to strengthen trust in government and tax compliance by analysing citizens' perception of governanceThe COVID-19 pandemic showed that many developing countries could not respond effectively to crises due to their limited capacity to diversify their social protection responses...
Tax compliance Governance Sub-Saharan AfricaJournal Article
The dynamic effects of aid and taxes on government spendingTHIS ARTICLE IS ON EARLY VIEW | This article examines the impact of foreign aid and taxes on government spending for 67 developing countries during 1980–2013 using dynamic heterogeneous (panel) time-series techniques...
Aid Cross-section dependence HeterogeneityWorking Paper
Domestic revenue mobilization and informality: Challenges and opportunities for sub-Saharan AfricaEffective 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 revenueWorking Paper
Aid, taxes, and government spending: A heterogeneous co-integrated panel analysisA 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 HeterogeneityWorking Paper
Does aid fragmentation affect tax revenue dynamics in developing countries?: Observations with new tax dataThere 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 qualityWorking Paper
Fiscal consequences of corporate tax avoidanceMultinational 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 shiftingWorking Paper
Social 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-19Research Brief
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 tax