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Annual Report 2022 Cover

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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Josue Figueroa / Unsplash

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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UNU-WIDER's LDC5 Conference Exhibition

Visit the virtual booth featuring materials shared at the 5th United Nations Conference on the Least Developed Countries (LDCs) in Doha, Qatar. Check out photos, videos, and infographics on our research results from LDCs.
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Check out our new series of short videos on ‘The puzzle of peace’!

Learn about key issues in peace and conflict research in two minutes from top experts in the field. Click here to watch.
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UNU-WIDER Winter School cohort

Capacity development in action: UNU-WIDER Winter School

In collaboration with Stellenbosch University, we organised an intensive winter school course on tax policy research, delivering training to 27 African researchers from 13 countries. Read more
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  • Publication
  • (-) Tax gap
Working Paper
The corporate income tax gap in South Africa

A key objective of many governments is to improve tax revenue mobilization. One way to achieve this is by improving tax compliance. This requires accurate knowledge of the tax gap, i.e. the difference between what should be paid and what is actually...

  • Corporate income tax
  • Tax compliance
  • Tax gap
Research Brief
Estimating tax gaps in the non-financial sector

Many governments, particularly those in developing countries, have set an objective to improve tax revenue mobilization to offer more and better public services to their citizens. To develop effective revenue-raising strategies it is necessary to...

  • Corporate income tax
  • Tax compliance
  • Tax gap
Research Brief
New estimates on the share of tax evasion in Zambia
  • Tax gap
  • Value-added tax
  • Bottom-up approach
Working Paper
Estimating tax gaps in Zambia

Assessing tax gaps—the difference between the potential and actual taxes raised—plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in...

  • Tax gap
  • Value-added tax
  • Bottom-up approach
Displaying 4 of 4 results
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