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).
7 UNU-WIDER articles, publications, projects, experts...
Working PaperDo multinational companies shift profits out of developing countries?: How data availability may hide the evidence
This study aims at providing causal evidence for tax-motivated profit-shifting out of developing countries, which, while often claimed to be the most affected, have been largely neglected in the literature...tax avoidance Profit shifting Developing countries
Journal ArticleGlobal Distribution of Revenue Loss from Corporate Tax Avoidance: Re-estimation and Country Results
Part of Journal Special Issue Fiscal Policy, State Building and Economic Developmentcorporate income tax International taxation tax avoidance
Working PaperEstimating the scale of profit shifting and tax revenue losses related to foreign direct investment
Governments’ revenues are lower when multinational enterprises avoid paying corporate income tax by shifting their profits to tax havens...Foreign Direct Investment corporate income tax tax avoidance
BlogToo late, too little? The IMF and international tax flight
When key decision makers of the International Monetary Fund (IMF) gather in Washington DC for the IMF’s annual meeting in October, one thing that would merit more attention is the mismatch between the IMF’s recent alignments against inter...Internation Monetary Fund OECD tax avoidance
Working PaperPolicy diffusion within international organizations: A bottom-up analysis of International Monetary Fund tax work in Panama, Seychelles, and the Netherlands
I analyse the evolution of the International Monetary Fund tax policy advice in three countries commonly used for tax evasion or avoidance: Panama, Seychelles, and the Netherlands...Internation Monetary Fund OECD tax avoidance
BlogEstimating tax avoidance: New findings, new questions
There are now a range of estimates of the global scale of tax avoidance. These include: the $600 billion annual tax loss estimated by IMF researchers Crivelli et al...tax avoidance Tax Multinational firms
Working PaperGlobal distribution of revenue loss from tax avoidance: Re-estimation and country results
International corporate tax is an important source of government revenue, especially in lower-income countries...corporate income tax International taxation tax avoidance