
240 UNU-WIDER articles, publications, projects, experts...
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Blog
Brazil's Economics Success: Lessons for Africa – An Interview with Armando Barrientos and Ed Amann
24 January 2014 In this interview Armando Barrientos and Ed Amann give an introduction to their research project at the Brooks World Poverty Institute...
Blog
Making Finance the Servant not the Master
Tony Addison Today, there is much frustration with the financial sector. Society’s precious savings are not being put to the best of uses—investing...
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. In contrast, quantitative studies have tended to depart from a model that implies absolute gains, full...
Blog
The Imperative for Strengthening International Tax Co-operationGUESTAngle John Langmore and Perrin Wilkins When delivering the eighth WIDER Annual Lecture on rethinking growth strategies in 2004 Dani Rodrik...
Working Paper
Tax research in South AfricaThis framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa. Second, we attempt to offer some ideas about areas and topics on which more information is needed and which are...
Working Paper
Can a wage subsidy system help reduce 50 per cent youth unemployment?The paper examines the incidence and employment impacts of the Employment Tax Incentive, a South African wage subsidy system that is targeted at the employers of low-wage youth. The paper uses a triple differences strategy and survey and...
Working Paper
Tax-benefit microsimulation modelling in MozambiqueThis paper assesses the feasibility of developing a tax and benefit microsimulation model in Mozambique. Mozambique’s National Development Strategy 2015–35 commits to providing social security to three-quarters of poor and vulnerable households by...
Journal Article
Tax-benefit Microsimulation and Income Redistribution in EcuadorPart of Journal Special Issue SOUTHMOD: Modelling Tax-benefit Systems in Developing Countries
Journal Article
Quantifying the Impacts of Expanding Social Protection on Efficiency and EquityPart of Journal Special Issue SOUTHMOD: Modelling Tax-benefit Systems in Developing Countries
Working Paper
Tax Policy Reforms in NigeriaNigeria is governed by a federal system, hence its fiscal operations also adhere to the same principle, a fact which has serious implications on how the tax system is managed. The country’s tax system is lopsided, and dominated by oil revenue. It is...
Working Paper
Taxation in Developing CountriesIn the beginning of the 1980s, Cameroon witnessed a sustained rate of growth, associated essentially with the boom in the oil sector. Increased budgetary and extra-budgetary resources generated by this sector helped to raise the investment rate in...
Working Paper
The Poverty Macroeconomic Policy NexusThe present paper utilises a short-run theoretical macroeconomic model of a small open economy to look at the impact of macroeconomic policies and financial deepening upon poverty through sectoral changes. This is because an expansion in certain...
Working Paper
The Tax Reform Experience of KenyaIn evaluating tax reform in the developing countries, one first needs to determine what is the unique role of the tax system in each particular country. One of the key reasons for undertaking tax reforms in Kenya was to address issues of inequality...
Working Paper
Tax Reforms in GhanaGhana’s tax reforms constitute the major policy instrument needed to accelerate growth and poverty reduction. Over the past two decades, the government has consistently spent more revenue than it is able to generate and the gap is often financed with...
Working Paper
Private Donations for International DevelopmentCharitable donations by private individuals and firms can help fund the Millennium Development Goals. What are the prospects for increasing donations for international development, whether from small-scale donors, the super-rich (as in the recent...