143 UNU-WIDER articles, publications, projects, experts...

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Taxation
Journal Article
On 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
Lecture
Public 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.

3 July 20177 July 2017
University of Pretoria, cnr Lynnwood Road and Roper Street, Pretoria, South Africa
Past event
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 Taxation
Working Paper
Natural 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 Paper
Tax 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 Paper
Fiscal decentralization and the shadow economy

In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization...

Taxation Decentralization Fiscal decentralization
Working 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 revenues
Working Paper
The 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
Blog
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 Taxation
Working Paper
SAMOD, 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 Paper
Linking 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
Working Paper
Taxation, infrastructure, and firm performance in developing countries

This paper investigates the relationship between taxation and firm performance in developing countries...

Business enterprises Economic growth Infrastructure (Economics)
Working Paper
Taxation, social protection, and governance decentralization

Governments do not have perfect information regarding constituent priorities and needs. This lack of knowledge opens the door for groups to lobby in order to affect the government’s taxation levels...

Institutional economics Intergovernmental fiscal relations State governments
Blog
Capital flight from developing countries – what is it, how is it measured, and what have we learned?

Many worry that developing countries lose a substantial amount of money via capital flight, that is, outflows of cash and securities — part of which can also be illegal...

Capital Tax evasion Taxation
Working Paper
On the spread of social protection systems

This paper undertakes an empirical analysis of the adoption of various components of social security systems as well as contribution rates...

Panel analysis Social security Taxation
Working Paper
Taxation and inequality in developing countries: Lessons from the recent experience of Latin America

This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America...

Economic policy Equality and inequality Income distribution
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