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Check out our new series of short videos on ‘The puzzle of peace’!

Learn about key issues in peace and conflict research in two minutes from top experts in the field. Click here to watch.

Think WIDER Webinar Series – New perspectives on domestic revenue mobilization

This webinar series aims to facilitate a discussion on how domestic revenue mobilization can be supported in the Global South. Read more

NEW SERIES: Cambridge Elements in Development Economics

Led by UNU-WIDER, in partnership with Cambridge University Press, The series publishes authoritative studies on important topics in the field covering both micro and macro aspects of development economics. Read more

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Introducing the WIDER Alumni

WIDER Alumni connects former UNU-WIDER PhD Fellows, Visiting scholars, research collaborators and personnel who share a unique and rich experience of learning and working together as the people behind the institute's research and operations. Read more

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

Research Brief

Estimating tax gaps in the non-financial sector: A pathway to effective tax collection in South Africa

Many governments, particularly those in developing countries, have set an objective to improve tax revenue mobilization to offer more and better public services to their citizens...

Corporate income tax Tax compliance Tax gap

Working Paper

The corporate income tax gap in South Africa: A top-down approach

A key objective of many governments is to improve tax revenue mobilization. One way to achieve this is by improving tax compliance. This requires accurate knowledge of the tax gap, i.e...