Working Paper

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

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

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...

• Tax revenue
• Fiscal capacity
• Income tax

Journal Article

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

• Developing countries
• Social protection
• Taxation

Research Brief

• Climate change
• Climate uncertainty
• Global mitigation

Working Paper

There 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...

• Developing countries
• Institutions
• Natural resources

Working Paper

A 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...

• Developing countries
• Institutions
• Macroeconomics

Working Paper

This 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...

• Tax
• International taxation
• Profit shifting

Working Paper

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...

• Tax
• International taxation
• Profit shifting

Working Paper

The 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...

• Developing countries
• Innovation
• Small and medium enterprises

Journal Special Issue

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

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

• Tax policy
• Economic development
• Developing countries

Journal Article

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

• Corporate income tax
• International taxation
• Tax avoidance

Journal Article

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

• Developing countries
• Foreign Direct Investment
• Corporate tax

Journal Article

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

• Taxes
• Natural resources
• Terms-of-trade shocks

Working Paper

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