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Working Paper
Enhancing local content in Uganda’s oil and gas industryThis paper analyses policy options to promote local content in Uganda as it transitions into an oil-producing country. It contends that productive linkages between oil and gas exporters and domestic suppliers in a range of ‘connected’ goods and...
Working Paper
Tax research in South AfricaThis framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa. Second, we attempt to offer some ideas about areas and topics on which more information is needed and which are...
Working Paper
Inequality, good governance and endemic corruptionCan a society suffering contests between rich and poor achieve good governance in the face of endemic corruption? We examine a stylized poor state with weak institutions in which a ‘culture of evasion’ damages state authority. Many evade tax payments...
Working Paper
Employer characteristics and youth employment outcomes in the formal sector in South AfricaThrough the use of administrative tax data, this study attempts to identify the characteristics of firms that employ relatively large numbers of young people. The policy objective of this exercise is to use these insights to inform policy and...
Book Chapter
Industries without smokestacks in Uganda and RwandaPart of Book Industries without Smokestacks
Blog
Partnerships with Global South governments improve development policy and support achieving the Global Goals
In Mozambique, Tanzania, South Africa, Uganda, and elsewhere, UNU-WIDER is on the ground to support national development plans, collect and create...
Blog
Empirical research is crucial for better tax enforcement in the developing world
I had the privilege to participate in the UNU-WIDER Winter School as one of the lecturers. In this blog, I explain my main takeaways for students and...
Blog
Global tax reforms, net-zero, and domestic revenue: Food for thought from the DRM programme
Domestic revenue mobilization (DRM) and taxation have gained prominence lately on the global agenda, most recently with the resolution for the United...
Working Paper
How have formal firms recovered from the pandemic?This paper examines how formal firms have been impacted by and recovered from the pandemic by drawing on two distinct but complementary data sources. This is the first attempt to use both survey and tax administrative data to measure the initial...
Blog
Good intentions falling short – the case of pension-related tax expenditures in South Africa
Tax benefits to boost contributions into pension funds or pension-related tax expenditures (PTEs) are used widely by governments worldwide to address...
Blog
An African in Africa: New perspectives on travelling for research
Working for an international organisation presents a host of challenges, given the vast nature of tasks that one must surmount in a fast paced and...
Working Paper
Do tax administrative interventions targeted at small businesses improve tax compliance and revenue collection?This paper conducts an impact evaluation of the effects of two tax administration interventions—a taxpayer register expansion and education programme, and a new electronic filing system for presumptive tax—on the number of small business taxpayers...
Working Paper
Income distribution in Uganda based on tax registers: what do top incomes say?We use income data from tax registers at the Uganda Revenue Authority from 2011 to 2017 to estimate top income inequality, focusing on the very top—the top 1, 0.1, and 0.01 per cent of the income distribution. The focus on the extreme top is...
Technical Note
The Uganda Revenue Authority firm panelThis technical note describes the Uganda Revenue Authority (URA) firm panel, which is constructed from administrative corporate income tax (CIT) returns and firm registration data for the financial years 2013/14–2019/20. The panel dataset contains...
Technical Note
Total factor productivity in South African manufacturing firms 2010–17We update Kreuser and Newman’s (2018) total factor productivity estimates for the South African manufacturing sector using administrative data from 2009–17. We use standard implementations of the Ackerberg et al. (2015) and Wooldridge (2009)...
Journal Article
Inequality, good governance, and endemic corruptionPart of Journal Special Issue Public economics and development action
Displaying 16 of 56 results