Journal Article: How polarized is the global income distribution?
The interest in the level of global inequality has surged in recent years. This paper complements existing estimates of global inequality by providing the first estimates of the level of bipolarization of the global income distribution.
Policy Brief: The business environment of Mozambican manufacturing firms
The 2017 Survey of Mozambican Manufacturing Firms builds on data collected in 2012 from surviving firms to trace how changing economic conditions have affected the development of firms over five years.
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 Special Issue: Fiscal 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. The journal, as the studies in this collection, gives special emphasis to the role natural endowments, p
UNU Annual Report 2017
Explore the “who” and “what” of UNU’s work in 2017 and learn how our ideas generate solutions to improve the lives of people everywhere
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.
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).
149 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 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
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
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