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Working Paper
Climate change and developing country interestsWe consider the interplay of climate change impacts, global mitigation policies, and the interests of developing countries to 2050. Focusing on Malawi, Mozambique, and Zambia, we employ a structural approach to biophysical and economic modeling that...
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
Developing countries would benefit from improved tax collection: What can help?The ability to raise revenues from taxes – called “fiscal capacity” – is a crucial aspect for the functioning of any state. Being able to tax citizens...
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
Research Brief
Global mitigation policies and developing country economiesWorking Paper
Understanding the boomThere are large volumes of gas offshore Tanzania, which has raised hopes of a boom. But those hopes look set to be disappointed. A boom would depend on there being a sizeable flow of revenue to government from producing and exporting gas. This paper...
Working Paper
Understanding the boomA significant natural resource discovery creates excited popular expectations of imminent wealth. But the size of a boom is usually overestimated and the delay in receiving revenues is underestimated. This paper takes stock of the sequencing, timing...
Working Paper
Tax-motivated transfer mispricing in South AfricaThis paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country. Using South African transaction-level customs data, I directly test for transfer price deviations from arm’s-length...
Working Paper
Big and ‘unprofitable’Globally, the largest 0.001 per cent of firms earn roughly one-third of all corporate profits. Nonetheless, there is little understanding of how profit shifting differs across firm size. Using South African corporate tax returns from 2010–14, we...
Working Paper
Innovation efforts in developing countriesThe identification of potential innovation efforts plays an important role in evaluating the innovation process. The innovation efforts of firms in developing countries might be different to those of Western enterprises. This paper evaluates...
Journal Special Issue
Fiscal Policy, State Building and Economic DevelopmentThis journal presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place, as an introduction to this United Nations University-World Institute for Development Economics...
Journal Article
Introduction: Fiscal Policy, State Building and Economic DevelopmentPart of Journal Special Issue Fiscal Policy, State Building and Economic Development
Journal Article
Global Distribution of Revenue Loss from Corporate Tax Avoidance: Re-estimation and Country ResultsPart of Journal Special Issue Fiscal Policy, State Building and Economic Development
Journal Article
When Do Developing Countries Negotiate Away Their Corporate Tax Base?Part of Journal Special Issue Fiscal Policy, State Building and Economic Development
Journal Article
Does the Political Resource Curse Affect Public Finance? The Vulnerability of Tax Revenue in Resource-Dependent CountriesPart of Journal Special Issue Fiscal Policy, State Building and Economic Development
Working Paper
Poverty and wellbeing impacts of microfinanceOver the last 35 years, microfinance has been generally regarded as an effective policy tool in the fight against poverty. Yet, the question of whether access to credit leads to poverty reduction and improved wellbeing remains open. To address this...