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Working Paper
The economics and politics of foreign aid and domestic revenueThe main argument of this paper is that there is considerable heterogeneity in the way aid can shape tax performance in developing countries: through behavioural effects, donor conditionality, recipient policy reform and technical assistance; and...
Working Paper
Top income adjustments and tax reforms in EcuadorTop income under-coverage in developing countries not only leads to downward biased inequality indicators but might also affect the ex-ante evaluation of progressive tax reforms. We propose a simple adjustment to top incomes for formal employees (e.g...
Working Paper
Taxation and income distribution in MyanmarDespite major public finance reform efforts over the last decade, Myanmarese public finances continue to be characterized by relative weakness in revenue collection, budget execution, and long-term sustainability. Myanmar is therefore in need of...
Working Paper
The effects of personal income tax reform on employees’ taxable income in UgandaWe evaluate a major personal income tax reform in Uganda that came into effect in 2012–13. The reform increased the tax-free lower threshold, increased tax rates for higher incomes, and introduced an additional highest tax band. Using the universe of...
Technical Note
Top income adjustments and tax reforms in Ecuador: an application of ECUAMODThis technical note has been produced alongside a WIDER working paper assessing the effects on income inequality and income tax simulations of adjusting top incomes of employees in survey data based on administrative tax records in Ecuador. The paper...
Working Paper
Glimpses of fiscal states in sub-Saharan AfricaThere is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent states have steadily...
Working Paper
Trade tax reforms and poverty in developing countriesThis paper studies the relationship between trade tax and domestic tax reforms and poverty in developing countries, and explores whether the role of public goods provision matters in this relationship. Using a sample of 91 developing countries for...
Working Paper
Taxpayer response to greater progressivityWe evaluate a major personal income tax reform in Uganda that came into effect in 2012–13, contributing to the scarce literature on the effects of personal income tax reform on employees’ income in a low-income country in Africa. The reform increased...
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