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Working Paper
Toward closer cohesion of international tax statisticsThe Government Revenue Dataset (GRD) was launched in September 2014 and, in the few years since, has gone on to be recognized as the go-to source for researchers and policy makers seeking cross-country data on government revenues and taxes. However...
Report
SOUTHMOD country report Ecuador - ECUAMOD v1.0View the latest ECUAMOD country report here . This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador. This work was carried out by the ISER in collaboration with the Instituto de Altos Estudios Nacionales and UNU...
Blog
Tax, development and the SDGs: How we are supporting the data revolution
At the core of efforts to meet the Sustainable Development Goals lies a commitment to enhance domestic revenue mobilization. Strengthening capacity to...
Report
SOUTHMOD country report Ghana - GHAMOD v1.3View the latest GHAMOD country report here . This report documents GHAMOD, the SOUTHMOD model developed for Ghana. This work was carried out by the Institute of Statistical, Social and Economic Research (ISSER) and the University of Tampere in...
Report
SOUTHMOD country report Ghana - GHAMOD v1.0View the latest GHAMOD country report here . This report documents GHAMOD, the SOUTHMOD model developed for Ghana. This work was carried out by the Institute of Statistical, Social and Economic Research (ISSER) and the University of Tampere in...
Blog
Research that matters: A report from the stakeholder workshop - 15 November 2018, Pretoria, South Africa
I found myself in the third-floor conference rooms of a Pretoria hotel for a meeting with economists, researchers, and policymakers involved in the SA...
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
Top incomes’ impacts on inequality, growth, and social welfareThis paper evaluates the impacts of combining household surveys with income tax return files, in terms of growth, inequality, and social welfare in Brazil from 2007 to 2015. This exercise holds the promise of adding more realistic top income values...
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...
Journal Article
How does petty corruption affect tax morale in sub-Saharan Africa?Revenues from taxation gain in importance to finance economic development in Sub-Saharan Africa. One obstacle to enhancing the willingness to remit taxes can be the extortion of bribes by public officials. Using micro-level data from the...
Working Paper
Financial disincentives to formal workThe aim of this paper is to quantify the financial cost that informal workers would incur in the event of entering formality, accounting for potential earnings gains upon entry. To do so, we use representative microdata from Ecuador and Colombia...
Blog
Updated Government Revenue Dataset provides new insights into developing country tax collection trends
The increasing focus on domestic resource mobilization in developing countries means that, for researchers and policy makers, access to accurate and...
Blog
Domestic revenue mobilization and the role of data
Government revenues are central to funding public expenditures in all countries. Increasingly, developing countries must look to raise domestic...
Report
SOUTHMOD country report Ethiopia - ETMOD v1.0View the latest ETMOD country report here . This report documents ETMOD, the SOUTHMOD model developed for Ethiopia. This work was carried out by the Ethiopian Development Research Institute ( EDRI ) in collaboration with the University of Essex and...
Journal Article
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, the author directly tests for transfer price deviations from arm's...
Report
SOUTHMOD country report Mozambique - MOZMOD v1.0View the latest MOZMOD country report here . This report documents MOZMOD, the SOUTHMOD model developed for Mozambique. This work was carried out by the Ministry of Economy and Finance of Mozambique in collaboration with the project partners in the...
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