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Publications (7734)

Journal Article This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
– Insights from the Hrishipara diaries
Risto Rönkkö, Stuart Rutherford, Kunal Sen - World Development, 2022

We examine the impact of the COVID-19 pandemic on the livelihoods of the poor in a semi-rural setting in Bangladesh. We use an unusually rich dataset which tracks the economic and financial transactions of sixty poor and very poor individuals and their families on a daily real-time...

– Concepts, methods, and determinants
Vegard Iversen, Anirudh Krishna, Kunal Sen - Oxford University Press, 2021

BOOK IN PRODUCTION — SCHEDULED FOR PUBLICATION DECEMBER 2021 | Social mobility — defined as the ability to move from a lower to a higher level of education or occupational status, or from a lower to a higher social class or income group — is the hope of economic development...

Blog
– The power of ideas & the limits of technocracy
Brian Levy - Working with the grain, 2021

What will it take to shake loose the distemper of our times, and initiate a virtuous spiral of renewal? In a recent UNU-WIDER webinar, Alan Hirsch and I explored why a narrow focus on growth and good governance will not be enough to get South Africa (and, by analogy, other countries similarly...

Ronald Waiswa, Jesse Lastunen, Gemma Wright, Michael Noble, Joseph Okello Ayo, Milly Isingoma Nalukwago, Tina Kaidu Barugahara, Susan Kavuma, Isaac Arinaitwe, Martin Mwesigye, Wilson Asiimwe, Pia Rattenhuber - UNU-WIDER, 2021 - Helsinki, Finland

Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. It has been reformed several times since its conception. The latest reform in July 2020 sought to make the presumptive regime more progressive, simpler and fairer to small firms. The revised rates have however...

– Simulating potential Cash Plus reforms
Katrin Gasior, David McLennan, Mbewe Kalikeka, Miselo Bwalya, Maria Jouste - UNU-WIDER, 2021 - Helsinki, Finland

A large share of the population in Zambia is living below the national poverty line, with most of them being extremely poor. In a bid to improve the social and economic situation, the Zambian government introduced the Social Cash Transfer (SCT) programme which provides cash payments to poor and...

– Evidence from risk-based tax examinations
UNU-WIDER - UNU-WIDER, 2021 - Helsinki, Finland

Risk-based approaches are becoming commonplace for tax authorities as a tool for enforcement. Improvements in technology, technological adoption and in some cases machine learning, hold great promise for finding the taxpayers who are most likely to avoid taxes, thus improving the detection...

Blog
Atiqah Fairuz Salleh, Pia Rattenhuber - UNU-FLORES, 2021 - Dresden, Germany

How do crises such as the COVID-19 pandemic influence inequality and the other way around? This year’s UN Day Dresden put a spotlight on “Inequalities in Crises”. In an interview, we got up close and personal with our keynote speaker Dr Pia Rattenhuber (UNU-WIDER), an expert in...

Journal Article This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
– Support networks and racial inequality in Namibia
Annalena Oppel - World Development, 2021

Community support is a critical source to sustain livelihoods in the Global South. At the same time, these practices can exhibit unequal dynamics such as disincentives, hierarchies, or adverse inclusion of individuals. However, an understanding of such is primarily tied to the conceptual space of...

Working Paper pdf
Kyle McNabb, Michael Danquah, Abrams M.E. Tagem - UNU-WIDER, 2021 - Helsinki, Finland

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 required for development needs, and the...

Working Paper pdf
– Evidence from Mexican municipalities
Ana L. De La O - UNU-WIDER, 2021 - Helsinki, Finland

Does clientelism perpetuate the weak state capacity that characterizes many young democracies? Prior work explains that clientelist parties skew public spending to private goods and under-supply public goods. Building on these insights, this article argues that clientelism creates a...

Working Paper pdf
Michael Danquah, Bazoumana Ouattara - UNU-WIDER, 2021 - Helsinki, Finland

A plethora of work has been done on the effectiveness of foreign aid. However, virtually none of the previous studies has investigated the impact of aid on social cohesion. Yet, in order to promote the achievement of the targets in SDG 16, donors and global partners of developing countries...

Working Paper pdf
– A microsimulation analysis on selected African countries
Adnan Abdulaziz Shahir, Francesco Figari - UNU-WIDER, 2021 - Helsinki, Finland

Although the effect of fiscal drag is well studied in the industrialized world, empirical evidence from developing economies remains limited. Against this backdrop, this study aims to explore the effect of fiscal drag on income distribution and work incentives. To this end, the study employs...

Working Paper pdf
Beatriz Calzada Olvera, Mario Gonzalez-Sauri, Federico Louvin, David-Alexander Harings Moya - UNU-WIDER, 2021 - Helsinki, Finland

With data from the World Bank Enterprise Survey, this paper examines how firm-level resilience capabilities interact with government support in the reduction of lay-offs among formal firms in Central America. We estimate two latent variables to approximate resilience-related capabilities...

Working Paper pdf
Maya Goldman, Ihsaan Bassier, Joshua Budlender, Lindi Mzankomo, Ingrid Woolard, Murray Leibbrandt - UNU-WIDER, 2021 - Helsinki, Finland

We use a fiscal incidence model based on the South African 2014/15 Living Conditions Survey to simulate the poverty reduction impacts of a selection of medium-to-long-term social grant options with the goal of replacing the existing special COVID-19 Social Relief of Distress grant upon its expiry...

Working Paper pdf
– Simulating potential Cash Plus reforms using MicroZAMOD
Katrin Gasior, David McLennan, Mbewe Kalikeka, Miselo Bwalya, Maria Jouste - UNU-WIDER, 2021 - Helsinki, Finland

A large share of the population in Zambia is living below the national poverty line. To reduce poverty, in 2019, the government initiated the Cash Plus reform, which aims to build on the existing Social Cash Transfer as a floor benefit with additional benefits to take account of the...

Working Paper pdf
– Evaluating the 2020 reform and four alternative reform scenarios using UGAMOD, a tax-benefit microsimulation model for Uganda
Ronald Waiswa, Jesse Lastunen, Gemma Wright, Michael Noble, Joseph Okello Ayo, Milly Isingoma Nalukwago, Tina Kaidu Barugahara, Susan Kavuma, Isaac Arinaitwe, Martin Mwesigye, Wilson Asiimwe, Pia Rattenhuber - UNU-WIDER, 2021 - Helsinki, Finland

Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the system more progressive, simpler, and fairer to small firms. In this work, we evaluate the reform, focusing on its revenue implications based on...

Displaying 16 of 7734 results.