The developer’s dilemma: Structural transformation, inequality dynamics, and inclusive growth
NOW AVAILABLE | This *open access* edited volume explores the developer’s dilemma between structural transformation and income inequality. Download your copy today
Opportunities to work with UNU-WIDER
Check out our exciting open opportunities - including a request for research proposals, and vacancies in our team
Journal Special Issue: What sustains informality
This Open Access special issue explores critical issues related to the nature of informal employment and its determinants. Read more
Annual Report 2021
We look back at our key achievements over 2021 and highlight our recent contributions to the data revolution, SDG 8 (Decent work and economic growth) and SDG 16 (Peace, justice and strong institutions). Read more
Expert insights on Ukraine
Read expert commentary from the WIDER Network on the situation in Ukraine, drawing from research around the world. Read more
Check out our research in brief
Our research and policy briefs provide a short overview with key findings, lessons, and policy implications, from some of our key research outputs.
33 UNU-WIDER articles, publications, projects, experts...
Project workshopWork-in-progress meeting on tax research collaboration in Zambia
As part of the Building up efficient and fair tax systems – lessons based on administrative tax data project, a work-in progress meeting was held online between UNU-WIDER, Zambia Institute for Policy Analysis & Research ( ZIPAR ) and...
NewsUnderstanding taxpayer behaviour better – New data research collaboration in Zambia Taxation Tax administration data Zambia
Technical NoteTotal factor productivity in South African manufacturing firms 2010–17: CIT-IRP5 panel v4.0
We update Kreuser and Newman’s (2018) total factor productivity estimates for the South African manufacturing sector using administrative data from 2009–17. We use standard implementations of the Ackerberg et al...Total factor productivity Administrative data Manufacturing firms
PresentationTax data work in Tanzania presented at the Nordic Development Conference
Heikki Palviainen, Doctoral Researcher at the Tampere University , presented the collaborative research paper on the Effects of a Risk-based Approach to Tax Examinations in Tanzania , at the Nordic Development Conference ( NCDE ) on 16 June 2021...
BlogGood intentions falling short – the case of pension-related tax expenditures in South Africa
Tax benefits to boost contributions into pension funds or pension-related tax expenditures (PTEs) are used widely by governments worldwide to address issues related to the aging of population and the sustainability of retirement systems...Inequality Tax administration data Tax expenditures
WorkshopCode development training for Tanzania Revenue authority
UNU-WIDER organized an online code development training workshop using the Stata statistical software for the Tanzania Revenue Authority ( TRA ) staff on 20 January 2021. The objective of the training was to build the technical capacity of the TRA...
Working PaperDo tax administrative interventions targeted at small businesses improve tax compliance and revenue collection?: Evidence from Ugandan administrative tax data
This paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax—on the number of small business ...Tax administration Small business Tax compliance
Research BriefFinding optimal solutions for efficient youth labour policies: What kind of firms employ young people in South Africa?
According to South Africa’s National Development Plan Vision 2030, serious action needs to be taken to reduce poverty and encourage economic growth...Tax administration data Firm-level analysis Firm behaviour
AboutBuilding up efficient and fair tax systems – lessons from Uganda
This project analyses administrative tax data in Uganda to provide knowledge for better policy-making with respect to mobilizing public revenue for inclusive economic development. The project conducts new, policy-relevant research based on the...Tax administration data SDG17 Uganda
Book ChapterEnhancing local content in Uganda
From the book: Mining for ChangeLocal content Oil and gas Tax administration data
Journal ArticleInequality, good governance, and endemic corruption
Part of Journal Special Issue Public economics and development actionCorruption Tax administration data Governance
Working PaperTax research in South Africa
This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa...Taxation Tax administration data Tax incidence
Book ChapterIndustries without smokestacks in Uganda and Rwanda
From the book: Industries without SmokestacksEconomic growth Industry Firm size
Working PaperEnhancing local content in Uganda’s oil and gas industry
This paper analyses policy options to promote local content in Uganda as it transitions into an oil-producing country...Local content Oil and gas Tax administration data
Working PaperEmployer characteristics and youth employment outcomes in the formal sector in South Africa: Assessment using administrative tax data
Through the use of administrative tax data, this study attempts to identify the characteristics of firms that employ relatively large numbers of young people...Tax administration data Firm-level analysis Firm behaviour
Working PaperInequality, good governance and endemic corruption
Can a society suffering contests between rich and poor achieve good governance in the face of endemic corruption? We examine a stylized poor state with weak institutions in which a ‘culture of evasion’ damages state authority...Corruption Tax administration data Governance