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Journal Article
How do small firms respond to tax schedule discontinuities?: Evidence from South African tax registersThis 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 TaxationReport
SOUTHMOD country report Zambia - MicroZAMOD v2.3This 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 SOUTHMODResearch Brief
Journal Article
Quantifying the Impacts of Expanding Social Protection on Efficiency and Equity: Evidence from a Behavioral Microsimulation Model for GhanaPart of Journal Special Issue SOUTHMOD: Modelling Tax-benefit Systems in Developing Countries
Developing countries Social protection TaxationJournal Article
Tax-benefit Microsimulation and Income Redistribution in EcuadorPart of Journal Special Issue SOUTHMOD: Modelling Tax-benefit Systems in Developing Countries
Income TaxationJournal Article
The Effects of the Value-Added Tax on Revenue and InequalityThis paper examines the impact of the introduction of the value-added tax on inequality and government revenues using newly released macro data...
Economic development Equality and inequality TaxationWorking Paper
Can a wage subsidy system help reduce 50 per cent youth unemployment?: Evidence from South AfricaThe paper examines the incidence and employment impacts of the Employment Tax Incentive, a South African wage subsidy system that is targeted at the employers of low-wage youth...
Employment youth unemployment TaxationWorking Paper
Tax Research in South AfricaThis framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa...
Taxation Tax administration data Tax incidenceNews
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 revenueBlog
Revenue data like you’ve never seen it before: Introducing the GRD Explorer
Let’s face it, data is important. It sits at the core of almost everything that we in the development economics research community do. However, the way in which we use, share, understand, interpret and present data is more important still...
Government revenue Taxation dataJournal Article
Taxation and social protection under governance decentralisationThis article is currently available for early online view. Governments do not have perfect information regarding constituent priorities and needs...
Institutional economics Intergovernmental fiscal relations State governmentsReport
SOUTHMOD Country Report Viet Nam - VNMOD v1.0This report documents VNMOD, the SOUTHMOD model developed for Viet Nam. This work was carried out by the Central Institute for Economic Management (CIEM) in collaboration with KU Leuven and the project partners...
taxes Benefits microsimulationBlog
Tax havens - What is the nature of the beast?
International development organizations largely agree that illicit capital flight from developing countries is an obstacle for development. And transparency is commonly seen as the best way to tackle the issue. But is it enough?...
corporate income tax Taxation Law and legislation (Taxation)Journal Article
The impact of intergovernmental transfers on local revenue generation in Sub-Saharan Africa: Evidence from TanzaniaDo intergovernmental transfers reduce revenues collected by local government authorities (LGAs)?...
fiscal capacity intergovernmental grants Sub-Saharan AfricaJournal Article
On the Short- and Medium-Term Effects of Formalisation: Panel Evidence from VietnamThis paper analyses the consequences of formalisation on the performance of informal firms, using a panel dataset from Vietnam...
Factor proportions Informal sector (Economics) WagesJournal Article
Tax Revenue Mobilization in Conflict-affected Developing CountriesPart of Journal Special Issue Fiscal Policy, State Building and Economic Development
Conflict Taxation revenue mobilization