The billionaire tax – a (modest) proposal for the 21st century by Gabriel Zucman

WIDER Annual Lecture 28 Brief
Photo by Vitaly Taranov on Unsplash

New estimates of the cost of ending poverty

What does it mean and how much would it cost?

UNU-WIDER launches a free online training course in tax-benefit microsimulation for Global South countries
AR2023-banner

2023 UNU-WIDER Annual Report released

UNU-WIDER has released its Annual Report for 2023, showcasing a year of impactful research, policy influence, and global collaboration aimed at tackling some of the world's most pressing challenges.
Photo with a blue background and a book cover saying 'sustaining Tanzania's economic development'

New open access book on Tanzania's development

Our new Oxford University Press book volume offers a unique micro level perspective on Tanzania's development since 2000. Click here to read!
Stories of change banner image - photo by Tim Mossholder / Unsplash

Stories of Change – new video series out now!

Hear from policymakers, academics, and development experts about the transformations our domestic revenue mobilization research programme has been able to catalyse. Click here to watch!
Element series banner

New Elements out now

Cambridge Elements in Development Economics is an Open Access series of peer-reviewed, original, authoritative, and succinct publications combining the best features of books and journals, made especially for digital access!
In brief

Check out our research in brief

Our research and policy briefs provide a short overview with key findings, lessons, and policy implications, from some of our key research outputs.
Photo: Alexander Zach / UNU-WIDER

Visit our YouTube channel

Want to catch up on our recent events? Find out what Nobel laureates Amartya Sen and Joseph Stiglitz think about the SDGs? Click here to visit us on YouTube.

6 UNU-WIDER articles, publications, projects, experts...

Filter by...

Reset all
Type
Journal Article
How do small firms respond to tax schedule discontinuities?

Part of Journal Special Issue Public economics and development action

Working Paper
How do small firms respond to tax schedule discontinuities?

In this paper we study the effects of various tax schedule discontinuities on the behavior of small firms using high-quality and population-wide tax register data from South Africa. We use the bunching method to analyse how these discontinuities...

Working Paper
Minimum wage and tax kink effects in the formal and informal sector in Zambia

This paper explores two policy interventions in Zambia, a minimum wage hike in 2018 and an upward revision in the first kink in the progressive income tax schedule in 2017, to examine and compare the impact of minimum wage and tax kink changes on...

Working Paper
Differential bunching impacts across the income distribution

We investigate the behavioural responses of individual taxpayers to changes in marginal personal income tax rates applying empirical bunching methodology to tax administrative data from Zambia over the period from 2014 to 2021. We find evidence for...

Working Paper
Taxpayer responsiveness to taxation

The author applies the bunching methodology to South African administrative tax data over the period from 2011 to 2017 to investigate the responsiveness of individual taxpayers to changes in marginal personal income tax rates.She finds significant...

Journal Article
Differential bunching impacts across the income distribution: evidence from tax administrative data

We investigate the behavioural responses of individual taxpayers to changes in marginal personal income tax rates applying empirical bunching methodology to tax administrative data from Zambia over the period from 2014 to 2021. We find evidence for...

Displaying 6 of 6 results