In several low- and middle-income countries with important extractive sectors, gross national income has developed favourably. Africa has benefitted most, particularly West Africa. This survey provides an up-to-date statistical analysis of the...
Part of Journal Special Issue Fiscal Policy, State Building and Economic Development
Part of Book Extractive Industries
This technical note is the third in a series based on the UNU-WIDER Government Revenue Dataset (GRD). The preceding notes have described in detail the variables contained within the GRD and the source selection procedures. In this technical note, we...
Developing countries need to raise sufficient tax revenue to finance development. Revenue mobilization is often hampered by limited tax compliance, weak institutions, and technical problems with tax collection. One solution to these challenges is...
This technical note is part of a series of technical notes describing the construction of the Government Revenue Dataset (GRD). We provide an overview of the underlying sources in the GRD and the criteria used in order to select data from them. In...
This technical note is part of a series of technical notes describing the construction of the Government Revenue Dataset (GRD). This document specifically focuses on the composition of variables in the GRD (version August 2021) and across the...
Part of Journal Special Issue Fiscal state capacity
Effective domestic revenue mobilization has gained renewed urgency, especially in the light of the need to recover from the COVID-19 pandemic. In taxation debates, the ‘informal sectors’ have hitherto been assumed to be a part of the problem and...
The COVID-19 pandemic showed that many developing countries could not respond effectively to crises due to their limited capacity to diversify their social protection responses. Social protection systems depend mainly on government tax revenue...
THIS ARTICLE IS ON EARLY VIEW | This article examines the impact of foreign aid and taxes on government spending for 67 developing countries during 1980–2013 using dynamic heterogeneous (panel) time-series techniques. We find that spending, aid and...
This paper establishes how accountability quality might mediate the effect of tax revenue on sustainable development in 41 sub-Saharan African countries for the period 1990–2019. The empirical evidence is based on three empirical strategies...
This study provides a first attempt to contribute a large-scale assessment of whether crisis response as observed during the COVID-19 pandemic can serve as a feasible blueprint for creating durable solutions across countries. Adopting a lens on...
Multinational corporations shift a large share of their foreign profits to tax havens and, due to this corporate tax avoidance, governments worldwide lose a portion of their tax revenues. In this paper we study the consequences of multinational tax...
There exists a burgeoning empirical literature on the impact of aid fragmentation on development outcomes in aid-receiving countries, with it being widely recognized that aid fragmentation is deleterious. This paper adds to the existing literature by...
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