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Data for better policies: Introducing the Government Revenue Dataset 2020
Thanks to the updated version of the Government Revenue Dataset ( GRD ) we are now able to gain a clear picture of tax and other revenue trends in over 190 countries over the past four decades, now up until 2018...
Government revenue Taxation dataWorking Paper
Taxing extractive resources in the transition to a low-carbon futureThis paper explores the potential impacts of the transition to a low-carbon future for the taxation of extractive resources...
Taxation Climate change low-carbon futureBlog
International tax research: Why does more than numbers matterCan tax research be inspiring? Looking back at the three years of collaboration between UNU-WIDER and the Uganda Revenue Authority ( URA ), the answer is yes – but even that is just the start...
Taxation Administrative data Domestic revenue mobilizationReport
SOUTHMOD country report Ghana - GHAMOD v2.0This report documents GHAMOD, the SOUTHMOD model developed for Ghana. The report describes the different tax-benefit policies in place, how the microsimulation model picks up these different provisions, and the database on which the model runs...
Taxation Government revenue GHAMODReport
SOUTHMOD country report Zambia - MicroZAMOD v2.4This report documents MicroZAMOD, the SOUTHMOD micrososimulation model developed for Zambia...
Taxation Government revenue MicroZAMODReport
SOUTHMOD country report Uganda - UGAMOD v1.4This report documents UGAMOD, the SOUTHMOD model developed for Uganda...
SOUTHMOD UGAMOD TaxationReport
SOUTHMOD country report Ecuador - ECUAMOD v1.5This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador...
taxes Benefits microsimulationReport
SOUTHMOD country report Mozambique - MOZMOD v2.6This report documents MOZMOD, the SOUTHMOD model developed for Mozambique. The report describes the different tax-benefit policies in place, how the microsimulation model picks up these different provisions, and the database on which the model runs...
Fiscal policy Revenues TaxationJournal Article
Are less developed countries more exposed to multinational tax avoidance?ARTICLE ON EARLY VIEW: This paper uses a global dataset with information about 210,000 corporations in 142 countries to investigate whether tax avoidance by multinational firms is more prevalent in less-developed countries...
International business enterprises Tax evasion TaxationProject
Fiscal states – the origins and developmental implications
Theme: Transforming states
fiscal capacity Taxation Building State CapabilitiesProject
Building up efficient and fair tax systems – lessons based on administrative tax data
Theme: Transforming states
Taxation Administrative data Tax complianceBlog
How multinationals continue to avoid paying hundreds of billions of dollars in tax: New research
Tax havens have become a defining feature of the global financial system. Multinational companies can use various schemes to avoid paying taxes in countries where they make vast revenues...
corporate income tax Taxation Profit shiftingJournal Article
How do small firms respond to tax schedule discontinuities?: Evidence from South African tax registersPart of Journal Special Issue Public economics and development action
Corporate governance Small business TaxationReport
SOUTHMOD country report Uganda - UGAMOD v1.1View the latest UGAMOD country report here . This report documents UGAMOD, the SOUTHMOD model developed for Uganda. This work was carried out by Uganda Revenue Authority ( URA ) and Makerere University in collaboration with the project partners...
SOUTHMOD UGAMOD TaxReport
SOUTHMOD country report Mozambique - MOZMOD v2.3View the latest MOZMOD country report here . This report documents MOZMOD, the SOUTHMOD model developed for Mozambique...
Fiscal policy Revenue TaxationWorking Paper
The tax elasticity of formal work in African countriesA key policy problem in most developing countries is the size of the informal sector and its persistence over time...
Developing countries Informality Labour supply