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Journal 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
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 mobilizationJournal Special Issue
Fiscal Policy, State Building and Economic DevelopmentThis 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 TaxationReport
SOUTHMOD country report Ecuador - ECUAMOD v1.2This 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 microsimulationReport
SOUTHMOD country report Zambia - MicroZAMOD v2.0This 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 TaxationReport
SOUTHMOD country report Tanzania - TAZMOD v1.6This 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 TaxationReport
SOUTHMOD country report Mozambique - MOZMOD v2.0This 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 TaxationWorking Paper
Inequality and fiscal redistribution in Mexico: 1992–2015This 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