Will COVID-19 lead to half a billion more people living in poverty in developing countries?
Andy Sumner, Chris Hoy, and Eduardo Ortiz-Juarez provide new estimates of the impact of the pandemic on global poverty.
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Journal Article: Tax-motivated transfer mispricing in South Africa - direct evidence using transaction data
This new Open Access article provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country.
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178 UNU-WIDER articles, publications, projects, experts...
ReportSOUTHMOD country report Uganda - UGAMOD v1.4
This report documents UGAMOD, the SOUTHMOD model developed for Uganda...SOUTHMOD UGAMOD Taxation
ReportSOUTHMOD country report Ecuador - ECUAMOD v1.5
This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador...taxes Benefits microsimulation
ReportSOUTHMOD country report Mozambique - MOZMOD v2.6
This report documents MOZMOD, the SOUTHMOD model developed for Mozambique. The report describes the different tax-benefit policies in place, how the microsimulation model picks up these different provisions, and the database on which the model runs...Fiscal policy Revenues Taxation
Journal ArticleAre less developed countries more exposed to multinational tax avoidance?
ARTICLE ON EARLY VIEW: This paper 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
ProjectFiscal states – the origins and developmental implications
Theme: Current programmefiscal capacity Taxation Building State Capabilities
ProjectBuilding up efficient and fair tax systems – lessons based on administrative tax data
Theme: Current programmeTaxation Administrative data Tax compliance
BlogHow multinationals continue to avoid paying hundreds of billions of dollars in tax: New research
Tax havens have become a defining feature of the global financial system. Multinational companies can use various schemes to avoid paying taxes in countries where they make vast revenues...corporate income tax Taxation Profit shifting
Journal ArticleHow do small firms respond to tax schedule discontinuities? : Evidence from South African tax registers
Part of Journal Special Issue Public economics and development actionCorporate governance Small business Taxation
ReportSOUTHMOD country report Uganda - UGAMOD v1.1
View the latest UGAMOD country report here . This report documents UGAMOD, the SOUTHMOD model developed for Uganda. This work was carried out by Uganda Revenue Authority ( URA ) and Makerere University in collaboration with the project partners...SOUTHMOD UGAMOD Tax
ReportSOUTHMOD country report Mozambique - MOZMOD v2.3
View the latest MOZMOD country report here . This report documents MOZMOD, the SOUTHMOD model developed for Mozambique...Fiscal policy Revenue Taxation
Working PaperThe tax elasticity of formal work in African countries
A key policy problem in most developing countries is the size of the informal sector and its persistence over time...Developing countries Informality Labour supply
Working PaperTrade tax reforms and poverty in developing countries: Why do some countries benefit and others lose?
This paper studies the relationship between trade tax and domestic tax reforms and poverty in developing countries, and explores whether the role of public goods provision matters in this relationship...Common factor models Government spending policy Taxation
ReportSOUTHMOD country report Ecuador - ECUAMOD v1.4
View the latest ECUAMOD country report here . This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador...taxes Benefits microsimulation
Journal ArticleHow do small firms respond to tax schedule discontinuities?: Evidence from South African tax registers
This article is currently available for early online view. We study the responsiveness of small- and medium-sized firms to a small-business corporate income tax schedule using population-wide administrative data from South Africa...Corporate governance Small business Taxation
ReportSOUTHMOD country report Zambia - MicroZAMOD v2.3
This report documents MicroZAMOD, the SOUTHMOD model developed for Zambia. This work was carried out by Zambia Institute for Policy Analysis & Research ( ZIPAR ) in collaboration with the project partners. in the scope of the SOUTHMOD project...Revenue Taxation SOUTHMOD