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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 TaxationJournal 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
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 spendingWorking Paper
Quantifying the impacts of expanding social protection on efficiency and equity: Evidence from a behavioural microsimulation model for GhanaA large informal sector is a challenge for developing countries building up social protection systems...
Developing countries Social protection TaxationWorking Paper
The economics and politics of foreign aid and domestic revenueThe 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 reformLecture
Public Economics Winter School 2017The 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 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 TaxationWorking Paper
Natural resources' impact on government revenuesMotivated 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 resourcesWorking Paper
Tax revenue implications of trade liberalization in low-income countriesLiberalizing 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 TaxationWorking Paper
Fiscal decentralization and the shadow economyIn this paper we use the new Government Revenue Dataset to analyse fiscal decentralization...
Taxation Decentralization Fiscal decentralizationWorking 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 revenuesBlog
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 TaxationWorking Paper
The political economy of ‘linked’ progressive taxation in Africa and Latin AmericaOne 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