Blog

by UNU WIDER January 2014

24 January 2014 In this interview Armando Barrientos and Ed Amann give an introduction to their research project at the Brooks World Poverty Institute...

• Economic development projects
• Structural adjustment (Economic policy)
• Poverty

Blog

by Tony Addison February 2012

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...

• Banking
• Capitalism
• Public debt

Working Paper

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...

• Developing countries
• Foreign Direct Investment
• Taxation

Blog

GUESTAngle John Langmore and Perrin Wilkins When delivering the eighth WIDER Annual Lecture on rethinking growth strategies in 2004 Dani Rodrik...

• Economic growth
• Economic policy
• Financial institutions, International

Working Paper

This 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...

• Taxation
• Tax administration data
• Tax incidence

Working Paper

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...

• Employment
• Youth unemployment
• Taxation

Working Paper

This 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...

• Fiscal policy
• Revenue
• Taxation

Journal Article

Part of Journal Special Issue SOUTHMOD: Modelling Tax-benefit Systems in Developing Countries

• Income
• Taxation

Journal Article

Part of Journal Special Issue SOUTHMOD: Modelling Tax-benefit Systems in Developing Countries

• Developing countries
• Social protection
• Taxation

Working Paper

Nigeria 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...

• Public administration
• Taxation
• Law and legislation (Taxation)

Working Paper

In 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...

• Economic development
• Income tax
• Tax incidence

Working Paper

The 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...

• Mathematical models (Equilibrium (Economics))
• Informal sector
• Macroeconomics

Working Paper

In 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...

• Public expenditures
• International trade
• Taxation

Working Paper

Ghana’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...

• Economic assistance and foreign aid
• Public expenditures
• Poverty

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