Book: Extractive Industries
Open access | New initiatives recognize that resource wealth can provide a means, when properly used, for poorer nations to decisively break with poverty by diversifying economies and funding development spending.
Journal Special Issue: Horizontal Inequality: Persistence and Change
Open access | This journal special issue offers conceptual, theoretical, and empirical reasons for treating horizontal inequality as an outcome and challenging assumptions of fixity.
Policy Brief: Employment expectations of university students in Mozambique
Results from a baseline survey
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 Article: Occupational segregation by race in South Africa after Apartheid
Open access | This article investigates progress in reducing the high level of racial stratification of occupations after apartheid in South Africa.
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.
154 UNU-WIDER articles, publications, projects, experts...
BlogTax 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 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