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).
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.
Book: Resetting the International Monetary (Non)System
This new Open Access book provides an analysis of the global monetary system and the necessary reforms that it should undergo to play an active role in the twenty-first century and proposes a comprehensive yet evolutionary reform of the system.
Policy brief: Africa's Lions
A survey of six major African economies — Ethiopia, Ghana, Kenya, Mozambique, Nigeria, and South Africa — shows that there are three major constraints which could reinforce a pattern of low growth accompanied with limited poverty-reduction
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.
147 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 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
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
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
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
Working PaperFiscal decentralization and the shadow economy
In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization...Taxation Decentralization Fiscal decentralization
Working PaperAre 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
BlogEffective 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 PaperThe 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 PaperSAMOD, 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 PaperLinking 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