Working Paper
Combatting debt bias in South African firms
The problem of debt bias can be tackled through either disincentivizing the use of debt financing or incentivizing the use of equity financing. Considering the South African context—in which many firms are highly leveraged and the marginal effective...
Blog
Developing countries would benefit from improved tax collection: What can help?
The ability to raise revenues from taxes – called “fiscal capacity” – is a crucial aspect for the functioning of any state. Being able to tax citizens...
Working Paper
Mining’s contribution to low- and middle-income economies
In several low- and middle-income countries with important extractive sectors, gross national income has developed favourably. Africa has benefitted most, particularly West Africa. This survey provides an up-to-date statistical analysis of the...
Policy workshop
SA-TIED workshop: Tax revenue mobilization in South Africa
Following the success of the August seminar on tax depreciation allowances and tax revenue mobilization in South Africa, SA-TIED hosted a workshop to discuss the issue further between programme stakeholders including staff from the South African...
Wed, 7 October 2020
Online,
Past event
Working Paper
Global minimum corporate income tax
This paper simulates the impact of the global minimum corporate tax rate (GMCTR) in Uganda by estimating the difference between the mechanical and the behavioural changes in tax revenue. Overall, implementation of GMCTR will increase tax revenue, and...
Working Paper
Taxation and accountability in sub-Saharan Africa
Taxation can contribute to state-building through a tax bargain in which taxpayers are willing to increase compliance in return for improved government accountability. There is limited evidence for this in sub-Saharan Africa where it is argued that...
Working Paper
Good institutions and tax revenue outcomes in resource-rich countries
Developing countries that experience commodity booms struggle to mobilize sustainable tax revenues. Emerging literature on the subject notwithstanding, there is limited exploration of the specific types of institutions critical for improving fiscal...
Technical Note
Government Revenue Dataset (2021): country notes
This technical note is the third in a series based on the UNU-WIDER Government Revenue Dataset (GRD). The preceding notes have described in detail the variables contained within the GRD and the source selection procedures. In this technical note, we...
Working Paper
Constraints on the executive and tax revenues in the long run
We argue that tax revenues and political institutions placing constraints on the executive power may reinforce each other over time and so co-evolve in the long run. This may also bring a shift in the composition of revenues, from taxes levied on a...
Working Paper
Tax revenue data in Africa: the Government Revenue Dataset and African Tax Outlook in comparison
This paper compares two important sources of tax revenue statistics for African countries, namely the Africa Tax Administration Forum’s African Tax Outlook and the United Nations University World Institute for Development Economics Research's...
Working Paper
Falling tariffs: implications of globalization-induced tariff reductions on firms, workers, and tax revenues
Rising globalization has exerted a downward pressure on global tariffs, thereby eroding tariff revenues in developing nations. We analyse how gains from lowering import tariffs are distributed within the firm and the corresponding tax (base)...
Working Paper
Tax and sustainable development in sub-Saharan Africa
This paper establishes how accountability quality might mediate the effect of tax revenue on sustainable development in 41 sub-Saharan African countries for the period 1990–2019. The empirical evidence is based on three empirical strategies...
Working Paper
Domestic revenue mobilization and informality
Effective 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...