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99 UNU-WIDER articles, publications, projects, experts...

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  • Blog
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  • (-) Developing countries
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...

  • Developing countries
  • Foreign Direct Investment
  • Taxation
Working Paper
Climate change and developing country interests

We 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...

  • Climate change
  • Global mitigation
  • Developing countries
Working Paper
Poverty and wellbeing impacts of microfinance

Over 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...

  • Microfinance
  • Poverty
  • Wellbeing
Working Paper
Quantifying the impacts of expanding social protection on efficiency and equity

A large informal sector is a challenge for developing countries building up social protection systems. Expanding social safety nets reduces poverty, but financing them can increase the tax burden, potentially reducing availability of formal sector...

  • Developing countries
  • Social protection
  • Taxation
Journal Article
Inequality

Part of Journal Special Issue Inequality

  • Developing countries
  • Inequality
  • Poverty
Working Paper
Fiscal policy, state building and economic development

This paper presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place over the past three decades. The paper gives especial emphasis to the role of natural endowments...

  • Tax policy
  • Economic development
  • Developing countries
Journal Special Issue
Fiscal Policy, State Building and Economic Development

This 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...

  • Fiscal policy
  • Economic development
  • Taxation
Journal Article
Introduction: Fiscal Policy, State Building and Economic Development

Part of Journal Special Issue Fiscal Policy, State Building and Economic Development

  • Tax policy
  • Economic development
  • Developing countries
Journal Article
Global Distribution of Revenue Loss from Corporate Tax Avoidance: Re-estimation and Country Results

Part of Journal Special Issue Fiscal Policy, State Building and Economic Development

  • Corporate income tax
  • International taxation
  • Tax avoidance
Journal Article
When Do Developing Countries Negotiate Away Their Corporate Tax Base?

Part of Journal Special Issue Fiscal Policy, State Building and Economic Development

  • Developing countries
  • Foreign Direct Investment
  • Corporate tax
Journal Article
Does the Political Resource Curse Affect Public Finance? The Vulnerability of Tax Revenue in Resource-Dependent Countries

Part of Journal Special Issue Fiscal Policy, State Building and Economic Development

  • Taxes
  • Natural resources
  • Terms-of-trade shocks
Background Note
Artificial intelligence versus COVID-19 in developing countries

In this note, I will refer to current efforts to harness artificial intelligence (AI) in the push back against COVID-19, note its promises, limitations, potential pitfalls, and identify priorities for developing countries. Artificial Intelligence is...

  • Artificial intelligence
  • COVID-19
  • Developing countries
Working Paper
Gender and vulnerable employment in the developing world

This paper investigates gender inequality in vulnerable employment: forms of employment typically featuring high precariousness, inadequate earnings, and lack of decent working conditions. Using a large collection of harmonized household surveys from...

  • Vulnerable employment
  • Gender gap
  • Developing countries
Blog
Looking ahead to COP26
Placeholder
by Tony Addison October 2021

The long-awaited COP26 in Glasgow is about to start. Billed as the most important COP to date, it is widely seen as a last chance to avoid a global...

  • COP26
  • Developing countries
  • Climate change
Blog
From summits to solutions: what success means at COP26
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by Mahmoud Mohieldin October 2021

At the 76th Session of the United Nations General Assembly, world leaders discussed the need to scale-up ambition to address key global challenges...

  • COP26
  • Developing countries
  • Climate change
Working Paper
Leapfrogging into the unknown

This paper traces a set of major trends and future scenarios in global structural change. It argues that across multiple domains of change, developing economies are facing novel constellations of lateness and prematurity in technological and economic...

  • Technological change
  • Structural change
  • Employment
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