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Publications (8166)

Blog
– A game changer for efficient and fair taxation
Maria Jouste, Tina Kaidu Barugahara, Nicholas Musoke - , 0

In May 2022, the Uganda Revenue Authority (URA) and UNU-WIDER collaboratively launched a secure research data laboratory facility in Kampala, Uganda. The research lab is the second of its kind on the African continent in providing secure access to the revenue authority’s administrative tax...

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.
– A view from below
Simone Schotte, Rocco Zizzamia - Social Indicators Research, 0

THIS ARTICLE IS ON EARLY VIEW  |  This paper investigates the impact of the COVID-19 pandemic and related policy measures on livelihoods in urban South Africa. Using qualitative research methods, we analyse two rounds of semi-structured phone interviews, conducted between June...

Ludvig Wier, Gabriel Zucman - VoxEU, 2022 - London, UK

The world has been trying to curb profit shifting to tax havens for a decade, but consistent time series evaluating the impact of these reforms have been largely absent. This column uses a new time series of global profit shifting covering the 1975–19 period to estimate that the fraction of...

Blog
Nilima Gulrajani - ODI, 2022 - London, UK

Improving the effectiveness of global development spending may seem like a fool's errand given the state of the world today. Yet this is precisely the task of the 3rd High-Level Meeting of the Global Partnership for Effective Development Co-operation (GPEDC) taking place this week. The...

Leora Klapper - UNU-WIDER, 2022 - Helsinki, Finland

2022 is already a record-breaker in the number of climate change-related events, and developing countries must now pay for the repairs and remediation needed to combat the consequences. Although the international community pledged support at the UN Climate Conference (COP27), the costs of shoring...

– Meet our tax-benefit microsimulation team in Rwanda!
Anna Toppari - UNU-WIDER, 2022 - Helsinki, Finland

How can Global South countries improve their tax and social protection systems? One way is to take advantage of tools that help assess the impact of different policies. Rwanda is the latest country to join the SOUTHMOD collaboration, which will enable UNU-WIDER and Rwanda Revenue Authority (RRA)...

Andy Sumner, Kunal Sen - UNU-WIDER, 2022 - Helsinki, Finland

Simon Kuznets’ pipe dream was to have economic inequality data that rarely existed when he was writing. What are the pipe dreams of today’s development economists?  How about a rigorous development economics book, or set of books, you could read in a spare hour or two? A book...

– The case of Mozambique
Rodrigo Oliveira, Gemma Wright - UNU-WIDER, 2022 - Helsinki, Finland

Designing and implementing public policies requires caution to guarantee the best use of scarce resources, especially in middle- and lower-income countries. One of the ways to achieve this goal is to simulate the potential tax and benefit impacts of different policies that are under consideration...

– Evidence from an international research conference
Rachel M. Gisselquist, Patricia Justino, Andrea Vaccaro - UNU-WIDER, 2022 - Helsinki, Finland

This policy brief draws on the studies presented at the International Research Conference on the Effectiveness of Development Cooperation on 17–18 November 2022, in Brussels, Belgium, jointly organized by UNU-WIDER and the European Commission (DG INTPA) under its capacity as the leading...

– Findings from an international research conference
Rachel M. Gisselquist, Patricia Justino, Andrea Vaccaro - UNU-WIDER, 2022 - Helsinki, Finland

This policy brief draws on the studies presented at the International Research Conference on the Effectiveness of Development Cooperation on 17–18 November 2022, in Brussels, Belgium and jointly organized by UNU-WIDER and the European Commission (DG INTPA) under its capacity as the leading...

– Food for thought from the DRM programme
Abrams M.E. Tagem - UNU-WIDER, 2022 - Helsinki, Finland

Domestic revenue mobilization (DRM) and taxation have gained prominence lately on the global agenda, most recently with the resolution for the United Nations (UN) to lead the global discourse on tax rules. As we approach the halfway point to Agenda 2030 and the Sustainable Development Goals (SDGs...

Nadine Riedel - UNU-WIDER, 2022 - Helsinki, Finland

I had the privilege to participate in the UNU-WIDER Winter School as one of the lecturers. In this blog, I explain my main takeaways for students and why I found this capacity development initiative important and urgent. Having more data, particularly on tax avoidance in African countries, brings...

Journal Article
– Industrial aspirations and reverse labour migration
Alessandra Mezzadri, Kaustav Banerjee - Journal of South Asian Development, 2022

The COVID-19 pandemic has escalated processes of labour transition from industrial work to the informal economy, which have always characterized the life of the working poor. This study explores this kind of reverse transition, that is, when the Lewisian dream of having an industrial job...

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.
– The doubly false premise of rules reform
Sabyasachi Kar, Lant Pritchett, Spandan Roy, Kunal Sen - Journal of Economic Policy Reform, 2022

The Doing Business reports have evoked an intense policy debate about whether countries should simplify regulatory rules or make them more stringent. We argue that doing business in developing countries is based on deals struck between firms and the state, rather than rules. We show that there...

Journal Article
Ira Gang, Rajesh Raj Natarajan, Kunal Sen, Myeong-Su Yun - Journal of Income Distribution, 2022

We examine the patterns and correlates of the productivity gap between male- and female-owned enterprises in India’s informal sector. Female-owned firms are 45 per cent less productive than male-owned firms on average, with the greatest productivity gaps observed at the lower end of the...

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.
– Evidence from Ecuador
H. Xavier Jara, Lourdes Montesdeoca, Iva V. Tasseva - European Journal of Development Research, 2022

By combining household survey data before and during the COVID-19 pandemic with detailed tax-benefit simulations, this paper quantifies the distributional effects of COVID-19 in Ecuador and the role of tax-benefit policies in mitigating the immediate impact of the economic shocks. Our results...

Displaying 64 of 8166 results.