Journal Article: How polarized is the global income distribution?
The interest in the level of global inequality has surged in recent years. This paper complements existing estimates of global inequality by providing the first estimates of the level of bipolarization of the global income distribution.
Policy Brief: The business environment of Mozambican manufacturing firms
The 2017 Survey of Mozambican Manufacturing Firms builds on data collected in 2012 from surviving firms to trace how changing economic conditions have affected the development of firms over five years.
Inclusive growth in Mozambique – scaling-up research and capacity
The central goal of the project is to support inclusive growth, growth that substantially improves the living standards of the Mozambican population.
Journal Special Issue: Fiscal Policy, State Building and Economic Development
This journal presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place. The journal, as the studies in this collection, gives special emphasis to the role natural endowments, p
UNU Annual Report 2017
Explore the “who” and “what” of UNU’s work in 2017 and learn how our ideas generate solutions to improve the lives of people everywhere
Research and policy briefs
Evidence-based policymaking is crucial. Use our publications search to browse nearly 200 briefs which highlight the findings and policy implications of our research.
Sustainable Development Explorer
UNU has launched its Sustainable Development Explorer, a new campaign highlighting ongoing work to support each of the 17 Sustainable Development Goals (SDGs).
153 UNU-WIDER articles, publications, projects, experts...
Journal ArticleThe impact of intergovernmental transfers on local revenue generation in Sub-Saharan Africa: Evidence from Tanzania
Do intergovernmental transfers reduce revenues collected by local government authorities (LGAs)?...fiscal capacity intergovernmental grants Sub-Saharan Africa
Journal ArticleOn 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
Journal ArticleTax Revenue Mobilization in Conflict-affected Developing Countries
Part of Journal Special Issue Fiscal Policy, State Building and Economic DevelopmentConflict Taxation revenue mobilization
Journal Special IssueFiscal Policy, State Building and Economic Development
This journal presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place, as an introduction to this United Nations University-World Institute for Development Economics Rese...Fiscal policy Economic development Taxation
ReportSOUTHMOD country report Ecuador - ECUAMOD v1.2
This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador. This work was carried out by the ISER in collaboration with the Instituto de Altos Estudios Nacionales and UNU-WIDER...taxes Benefits microsimulation
Journal ArticleThe Effects of the Value-Added Tax on Revenue and Inequality
This 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 Taxation
ReportSOUTHMOD country report Zambia - MicroZAMOD v2.0
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
ReportSOUTHMOD country report Tanzania - TAZMOD v1.6
This report documents TAZMOD, the SOUTHMOD model developed for Tanzania. This work was carried out by University of Dar es Salaam in collaboration with the project partners in the scope of the SOUTHMOD project...Income tax Taxation
ReportSOUTHMOD country report Mozambique - MOZMOD v2.0
This report documents MOZMOD, the SOUTHMOD model developed for Mozambique. This work was carried out by the Ministry of Economy and Finance of Mozambique in collaboration with the project partners in the scope of the SOUTHMOD project...Fiscal policy Revenue Taxation
Working PaperInequality 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 PaperQuantifying 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 PaperThe 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
LecturePublic 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.
Working PaperWhat 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 PaperNatural 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 PaperTax 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