Working Paper

An important feature of aid to developing countries is that it is given to the government. As a result, aid should be expected to affect fiscal behaviour, although theory and existing evidence is ambiguous regarding the nature of these effects. This...

• Economic assistance and foreign aid
• Econometric models (Economic development)
• Public expenditures

Working Paper

The main argument of this paper is that there is considerable heterogeneity in the way aid can shape tax performance in developing countries: through behavioural effects, donor conditionality, recipient policy reform and technical assistance; and...

• Aid
• Taxation
• Tax reform

Working Paper

Based on a unique panel dataset consisting of both formal and informal firms surveyed every other year from 2005 to 2013, this paper explores the benefits of formalization to the government and firm employees in Vietnam. We find that formalization...

• Factor proportions
• Informal sector
• Taxation

Journal Article

This paper analyses the consequences of formalisation on the performance of informal firms, using a panel dataset from Vietnam. We find that switching firms (before switching) have higher profit and value added compared to non-switching firms...

• Factor proportions
• Informal sector
• Wages

Journal Article

Part of Journal Special Issue Economics of climate change impacts on developing countries

• Climate change
• Econometric models (Economic development)
• Fisheries

Working Paper

This paper presents the findings from a feasibility study on the potential for developing a static tax-benefit microsimulation model for Tanzania. The paper provides an account of the current tax-benefit system in Tanzania and introduces the survey...

• Income tax
• Taxation

Policy Brief

Growth, poverty reduction, and social peace are all undermined when public expenditure management and taxation are weak and when the fiscal deficit and public debt are not managed successfully. And large-scale aid and debt relief cannot work without...

• Economic assistance and foreign aid
• Public expenditures
• Fiscal policy

Journal Article

The theoretical analysis of optimal commodity taxation is advanced, but there is only limited empirical evidence to guide commodity tax policies. With this paper, we contribute to this body of literature by empirically examining, using Finnish...

• Children
• Public goods
• Taxation

Journal Article

The Mirrlees Review recommends that commodity taxation should in general be uniform, but with some goods consumed in conjunction with labour supply (such as child care) left untaxed. This article examines the validity of this claim in an optimal...

• Public goods
• Taxation

Working Paper

We study a model of human capital driven growth, where the parent’s human capital serves as a productive input in the child’s human capital production only when that of the former exceeds a minimum level required to intellectually contribute to the...

• Economic growth
• Education
• Equality and inequality

Working Paper

Brazil’s recent growth has been intensely pro-poor, and both poverty and inequality have declined significantly in the last decade. It has been suggested that Brazil’s unexpected successes are the outcome of a new model of development. The paper...

• Economic development
• Economic growth
• Macroeconomics

Working Paper

The aim of this study is to evaluate the feasibility to implement a tax and benefit microsimulation model for Ecuador using EUROMOD as an interface. We first present a detailed description of the main components of the tax and benefit system in...

• Income
• Taxation

Working Paper

In 1991 the Ethiopian Revolution Democratic Front (EPRDF) toppled the old ‘socialist’ regime that had ruled the country for seventeen years. In contrast to the previous policy regime of hard control, EPRDF initiated a wide range of reforms that...

• Fiscal policy
• Income distribution
• Macroeconomics

Working Paper

In this paper we study the effects of various tax schedule discontinuities on the behavior of small firms using high-quality and population-wide tax register data from South Africa. We use the bunching method to analyse how these discontinuities...

• Corporate governance
• Small business
• Taxation

Research Brief

• Top incomes
• Income inequality
• Taxation

Working Paper

Charitable 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...

• Economic development
• Nonprofit organizations
• Social responsibility of business