View the latest MOZMOD country report here. This report documents MOZMOD, the SOUTHMOD model developed for Mozambique. This work was carried out by the Ministry of Economy and Finance of Mozambique in collaboration with the project partners in the...
View the latest ECUAMOD country report here. This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador. This work was carried out by the ISER in collaboration with the Instituto de Altos Estudios Nacionales and UNU...
View the latest MicroZAMOD country report here. This report documents MicroZAMOD, the SOUTHMOD model developed for Zambia. This work was carried out by Zambia Institute for Policy Analysis & Research (ZIPAR) in collaboration with the project partners...
At the core of efforts to meet the Sustainable Development Goals lies a commitment to enhance domestic revenue mobilization. Strengthening capacity to...
The increasing focus on domestic resource mobilization in developing countries means that, for researchers and policy makers, access to accurate and...
Government revenues are central to funding public expenditures in all countries. Increasingly, developing countries must look to raise domestic...
View the latest GHAMOD country report here. This report documents GHAMOD, the SOUTHMOD model developed for Ghana. This work was carried out by the Institute of Statistical, Social and Economic Research (ISSER) and the University of Tampere in...
The Government Revenue Dataset (GRD) was launched in September 2014 and, in the few years since, has gone on to be recognized as the go-to source for researchers and policy makers seeking cross-country data on government revenues and taxes. However...
There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent states have steadily...
This paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country. Using South African transaction-level customs data, the author directly tests for transfer price deviations from arm's...
Attention on domestic resource mobilization—particularly in developing countries—has increased significantly in recent years. This stems from, among other things, recognition in the Sustainable Development Goals that further domestic funding is...
We utilize the recently updated UNU-WIDER Government Revenue Dataset, which covers key indicators on tax and non-tax revenues for 196 countries since the 1980s, to study the dynamics of government revenue tax collection across selected periods from...
View the latest TAZMOD country report here. This report documents TAZMOD, the SOUTHMOD model developed for Tanzania. It describes the different tax–benefit policies in place, how the microsimulation model picks up these different provisions, and the...
The past four decades have seen marked improvements in the collection of domestic revenue (tax and non-tax revenues) in many countries of the Global...
View the latest ETMOD country report here. This report documents ETMOD, the SOUTHMOD model developed for Ethiopia. Since 2020 the Ethiopian national team is based at the University of Insubria (Italy). It includes Adnan A. Shahir and Francesco Figari...
This paper presents version 4.0 of the CIT-IRP5 firm-level panel dataset. Version 4.0 is the latest edition of the firm-level component of the combined administrative data using sources from the South African Revenue Service. We show that differences...
SOUTHMOD tax-benefit microsimulation models may in some cases oversimulate taxes or benefits, generating greater expenditure, a greater number of beneficiaries, or greater amounts of taxes or taxpayers than reported in administrative data. Drawing on...
This paper examines the distributional impacts of agricultural policies versus those of cash transfers using a tax–benefit microsimulation model for Zambia for the policy year 2020. The analysis also considers the behavioural impacts of input...
Globally, the largest 0.001 per cent of frms earn one-third of all corporate profts. Nonetheless, there is little understanding of how proft shifting difers across frm size. Using the universe of South African corporate tax returns and global...
Building on a World Bank regional study in Africa aiming at measuring social contracts concepts and within the framework of reflecting on future donor interventions, this paper applies social contracts measurement and complements with qualitative...
Extractive industries are spread across mining of metal and minerals, oil and gas, among others. Multinationals in these sectors are confronted with different challenges ranging from corruption, political risk, economic uncertainty, sunk costs, and...
I had the privilege to participate in the UNU-WIDER Winter School as one of the lecturers. In this blog, I explain my main takeaways for students and...
This report documents ETMOD, the SOUTHMOD model developed for Ethiopia. The Ethiopian national team currently includes Adnan A. Shahir, Abas Mohammed Ali, and Francesco Figari, who are responsible for the 2022 model update and this report. The...
This report documents TAZMOD, the SOUTHMOD model developed for Tanzania Mainland. It describes the different tax–benefit policies in place, how the microsimulation model picks up these different provisions, and the database on which the model runs...
Over half of Zambia’s population lived below the national poverty line in 2015. In rural areas, where 89% of households are engaged in agriculture...
View the latest TAZMOD country report here. This report documents TAZMOD, the SOUTHMOD model developed for Tanzania. This work was carried out by University of Dar es Salaam in collaboration with the project partners in the scope of the SOUTHMOD...
The focus of this study is rent in the diamond industry. Based on extensive datasets and a discussion of all relevant costs, we present resource rent statistics from the diamond industry in key producer countries in emerging economies such as Angola...
This paper investigates the sources of variability in the mobilization of domestic tax revenue in oil-producing countries. It argues that the type of natural resources exploited during colonial rule can affect the contemporary levels of domestic tax...
How does conflict affect tax revenue mobilization? This paper uses a newly updated dataset to explore longitudinal trends of tax revenue mobilization prior to, during, and after conflict periods in a selection of conflict-affected states since 1980...
Revenues from taxation gain importance to finance economic development in sub-Saharan Africa. Extortion of bribes by public officials can provide one obstacle for tax compliance. This paper uses micro-level data from the Afrobarometer to analyse how...
Labour market analysis in the South African context provides a relatively robust understanding of the individual characteristics that influence wage differentials across workers (i.e. supply-side characteristics), but provides relatively little...
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...
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