145 UNU-WIDER articles, publications, projects, experts...

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Taxation
Working Paper
Inequality and fiscal redistribution in Mexico: 1992–2015

This paper uses income and expenditure surveys from 1992 to 2014 and public tax and spending accounts to estimate the redistributive impact of Mexico’s fiscal system over this period...

Fiscal incidence Taxation Social spending
Working Paper
Quantifying the impacts of expanding social protection on efficiency and equity: Evidence from a behavioural microsimulation model for Ghana

A large informal sector is a challenge for developing countries building up social protection systems...

Developing countries Social protection Taxation
Working Paper
The economics and politics of foreign aid and domestic revenue

The main argument of this paper is that there is considerable heterogeneity in the way aid can shape tax performance in developing countries: through behavioural effects, donor conditionality, recipient policy reform and technical assistance; and the...

aid Taxation Tax reform
Journal Article
On the Short- and Medium-Term Effects of Formalisation: Panel Evidence from Vietnam

This paper analyses the consequences of formalisation on the performance of informal firms, using a panel dataset from Vietnam...

Factor proportions Informal sector (Economics) Wages
Lecture
Public Economics Winter School 2017

The University of Pretoria will hold from 3-7 July 2017 the second Winter School – one of the key events in the public economics capacity building initiative managed by GTAC on behalf of the National Treasury.

3 July 20177 July 2017
University of Pretoria, cnr Lynnwood Road and Roper Street, Pretoria, South Africa
Past event
Working Paper
What makes countries negotiate away their corporate tax base?

Qualitative case studies suggest that the outcomes of tax treaty negotiations are determined by power politics and negotiating capability...

Developing countries Foreign Direct Investment Taxation
Working Paper
Natural resources' impact on government revenues

Motivated by the fact that the taxation of natural resources is both crucial and particularly challenging for developing countries, this paper draws on a unique dataset to produce empirical evidence on two issues pertaining to the fiscal impact of oi...

Taxation Oil Natural resources
Working Paper
Tax revenue implications of trade liberalization in low-income countries

Liberalizing trade has proven highly challenging for some low-income countries, as a large share of their tax extraction derives from trade taxation...

Trade liberalization Political regimes Taxation
Working Paper
Fiscal decentralization and the shadow economy

In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization...

Taxation Decentralization Fiscal decentralization
Working Paper
Are taxes good for your health?

The global framework for financing development, adopted in 2015, places great emphasis on mobilizing domestic resources to finance the Sustainable Development Goals, which include universal healthcare. In a recent paper Reeves et al...

Taxation Health Resource revenues
Blog
Effective taxation policies to promote equitable growth and development

Taxation is a crucial source of revenue for countries around the world and plays an important role in development efforts...

Economic development Taxation
Working Paper
The political economy of ‘linked’ progressive taxation in Africa and Latin America

One key element in the reduction of poverty and (in Latin America) inequality has been the achievement of greater fiscal equity; we analyse one key part of this process, which is the earmarking of portions of tax revenue to be spent on progressive pu...

Taxation Public expenditure Political econom
Working Paper
SAMOD, a South African tax-benefit microsimulation model: Recent developments

This paper provides an account of a South African tax-benefit microsimulation model—SAMOD—which has been developed for use by government over the past ten years...

Economic policy Income tax Taxation
Working Paper
Linking taxation and social protection: Evidence on redistribution and poverty reduction in Ethiopia

The reduction of poverty, and more recently inequality, are pressing concerns in many low- and middle-income countries, not in the least as a result of the Sustainable Development Goals committing countries to significant improvements by 2030...

Equity Income tax Taxation
Blog
Capital flight from developing countries – what is it, how is it measured, and what have we learned?

Many worry that developing countries lose a substantial amount of money via capital flight, that is, outflows of cash and securities — part of which can also be illegal...

Capital Tax evasion Taxation
Working Paper
Taxation, infrastructure, and firm performance in developing countries

This paper investigates the relationship between taxation and firm performance in developing countries...

Business enterprises Economic growth Infrastructure (Economics)
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