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...
Working Paper
The state and the ‘legalization’ of illicit financial flows
Most 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...
Working Paper
Tax effort revisited: new estimates from the Government Revenue Dataset
Attention on domestic resource mobilization—particularly in developing countries—has increased significantly in recent years. This stems from, among other things, recognition in the Sustainable Development Goals that further domestic funding is...
Working Paper
Fiscal states in sub-Saharan Africa: conceptualization and empirical trends
This paper contributes to the debate on domestic revenue mobilization and state-building in the Global South by asking whether there are fiscal states in sub-Saharan Africa. To answer this question, we review the diverse understandings of the fiscal...
Working Paper
The dynamics of domestic revenue mobilization across four decades
We utilize the recently updated UNU-WIDER Government Revenue Dataset, which covers key indicators on tax and non-tax revenues for 196 countries since the 1980s, to study the dynamics of government revenue tax collection across selected periods from...
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
Global oil theft: impact and policy responses
This 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...
Working Paper
The effects of a risk-based approach to tax examinations
While technical assistance and increased use of ICT in the area of tax administration have been regarded to hold considerable promise for greater revenue collection, the evidence on how these activities work in the real-world circumstances of...
Policy Brief
How to support the emergence of effective tax systems
There has been a revival of interest in the state’s role in economic development. Recent research argues that the most successful economies are those where effective states provide crucial public goods and services. The historical emergence of...
Project workshop
Domestic savings mini workshop for country case authors
This project workshop brought together the authors responsible for the country case studies of The domestic savings shortfall in developing countries – what can be done about it? project. The country studies will be included in a book volume on...
Wed, 17 March 2021
Past event
Presentation
SOUTHMOD presented at the CeMPA General Meeting
CeMPA, Centre for Microsimulation and Policy Analysis, organized its yearly general meeting for experts working in the area of tax-benefit microsimulation on 12 May 2021. The meeting was held virtually. SOUTHMOD microsimulation models and ongoing...
Wed, 12 May 2021
Online,
United Kingdom
Past event
Project workshop
Project workshop: Fiscal states – the origins and development implications
Tue, 15 June 2021
–
Tue, 22 June 2021
Online,
Helsinki,
Finland
Past event
Presentation
Maria Jouste at the North East Universities Development Consortium
Maria Jouste, UNU-WIDER Research Associate, will present a research paper at the North East Universities Development Consortium on 6 November 2020. The virtual conference, hosted by Dartmouth College, will be held 6-7 November (EST). The topic of...
Fri, 6 November 2020
Past event
Presentation
Maria Jouste on Tax for Development
Maria Jouste, UNU-WIDER Research Associate, will give a presentation at the Tax for Development webinar series on 17 November 2020 (CET). The webinar series is hosted by Chr. Michelsen Institute. The topic of Jouste's presentation will be 'Do tax...
Tue, 17 November 2020
Past event
Project workshop
Extractive Industries: Taxation and Revenues
Thu, 5 November 2020
Zoom,
Finland
Past event
Working Paper
Taxing extractive resources in the transition to a low-carbon future
This paper explores the potential impacts of the transition to a low-carbon future for the taxation of extractive resources. The global debate on climate change has firmly moved on from the question of whether countries ought to shift towards such a...
Seminar
Extractive industries: taxation and revenues II
Wed, 26 May 2021
Online,
Helsinki,
Finland
Past event
Workshop
First PERUMOD training and launch event
As part of the SOUTHMOD project, the national team at Universidad del Pacífico in collaboration with UNU-WIDER and International Inequalities Institute at the London School of Economics and Political Science organizes the first training and launch...
Mon, 20 November 2023
–
Thu, 23 November 2023
Universidad del Pacífico,
Peru
Past event
Presentation
Abrams M.E. Tagem presents at the CERDI research seminar
UNU-WIDER Research Associate Abrams M.E. Tagem presents at the research seminar of the Centre d'Etudes et de Recherches sur le Développement International (CERDI), on 5 December 2023 in Clermont-Ferrand, France.He presents the WIDER Working Paper...
Tue, 5 December 2023
26 avenue Léon Blum,
Clermont-Ferrand,
France
Past event
Presentation
Tax administrative data work presented at Addis Tax Initiative East Africa follow-up meeting
Amina Ebrahim, UNU-WIDER Research Fellow, presents and runs a training at the Addis Tax Initiative (ATI) East Africa regional follow-up technical meeting on tax expenditures in Dar es Salaam, Tanzania on 6-8 December 2023. The regional meeting is...
Wed, 6 December 2023
–
Fri, 8 December 2023
Dar es Salaam,
Tanzania
Past event
Lecture
Stata training for Domestic savings country authors
Capacity development on using Stata software is provided to the country authors of The domestic savings shortfall in developing countries – what can be done about it? project. The training is provided virtually by UNU-WIDER Research Associate Abrams...
Wed, 27 October 2021
–
Fri, 29 October 2021
Online,
Finland
Past event
Workshop
Author workshop on firms and taxation using micro data from Uganda
Wed, 8 February 2023
–
Thu, 9 February 2023
Online,
Uganda
Past event
Policy seminar
Findings from recent research based on Zambian administrative tax data
In collaboration with the Research and Statistics Unit at the Zambia Revenue Authority (ZRA), UNU-WIDER organizes a dissemination workshop on two studies evaluating tax compliance in Zambia. This event allows all key stakeholders to acquaint...
Wed, 1 March 2023
Lusaka,
Zambia
Past event
Webinar
Paving the way for fiscal capacity
Tue, 21 March 2023
Online,
Finland
Past event
Webinar
Corruption and theft in the global oil and gas sector
Tue, 18 April 2023
Online,
Finland
Past event
Project workshop
2023 SOUTHMOD workshop
On 5 September 2023, participants from six different time zones gather for a hybrid SOUTHMOD workshop to exchange experiences and knowledge on tax-benefit microsimulation modeling in developing countries. This is the first in-person SOUTHMOD workshop...
Tue, 5 September 2023
Oslo,
Norway
Past event