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Globalization in crisis – confronting a new economic reality

WIDER Annual Lecture 27

Report: Towards peace, decent work, and greater equality

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UNU-WIDER 2022 Annual Report is released

2022 was a key year in the UNU-WIDER 2019–2023 work programme, with great achievements made possible through our partnerships and collaborations Read more in the 2022 Annual Report.
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The Job Ladder: Transforming informal work and livelihoods in developing countries

NEW BOOK - Available now on Open Access. Providing a nuanced view of informality across a range of developing economies using a common conceptual framework.
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3 UNU-WIDER articles, publications, projects, experts...

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Working Paper
Income under-reporting and tax evasion

Personal income tax is attracting more attention from the Vietnamese government, which has been looking for a way to reinforce its budget revenue. Although this tax plays an increasing role, representing 7.3 per cent of the revenue expected in 2018...

Working Paper
So close and yet so far: the ability of mandatory disclosure rules to crack down on offshore tax evasion

We study the short-term effect of the introduction of the mandatory disclosure programme for aggressive tax arrangements by focusing on the one introduced in May 2018 under Council Directive 2018/288/EU (or DAC6). Employing bilateral data on cross...

Technical Note
Top income adjustments and tax reforms in Ecuador: an application of ECUAMOD

This 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...

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