
86 UNU-WIDER articles, publications, projects, experts...
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Working Paper
Domestic revenue mobilization and informalityEffective 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...
Working Paper
The state and the ‘legalization’ of illicit financial flowsMost research on illicit financial flows (IFFs) has focused on illicit outflows from developing countries and the role of non-state actors in generating IFFs. Less attention has been paid to processes and interfaces through which IFFs enter formal...
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...
Blog
The tortoise defeats the hare: Does moderate outlast rapid growth in domestic revenue?The past four decades have seen marked improvements in the collection of domestic revenue (tax and non-tax revenues) in many countries of the Global...
Working Paper
Global oil theft: impact and policy responsesThis paper, the first of two on global oil theft and fraud, discusses the prevalence, methods, and consequences of global oil theft, valued at US$133 billion per year and equivalent to 5–7 per cent of the global market for crude oil and petroleum...