Publications (197)

Zambia is putting in place fiscal measures to improve the efficient collection of domestic revenue to finance social and public infrastructure. This analysis shows how much more revenue can be accumulated if tax evasion was at the bare minimum. Tax gap describes the share of the potential...

Along with several other African countries, Zambia has introduced a withholding system for value-added tax (VAT) to improve revenue collection and compliance. Even though VAT withholding policies are applied in several countries in Africa and similar industry-specific policies in Europe,...

Several sub-Saharan African (SSA) countries have achieved substantial economic growth in the past 30 years. Likewise, access to education has considerably expanded, as reflected in rising enrolment rates for both men and women. Female labour force participation (FLFP) rates, however, are stagnant...

Governments in low- and middle-income countries face a trade-off between raising tax revenue to strengthen social protection and creating incentives to enter formal employment. In developed countries so called in-work transfers (i.e., social benefits paid upon condition of being employed) have...

The volume, Social Mobility in Developing Countries: Concepts, Methods, and Determinants, brings together leading scholars from a range of social science disciplines working on a variety of issues related to social mobility. Three motivations guide this joint effort: identifying important...

Domestic revenue mobilization (DRM) — the generation of government revenue from domestic tax and non-tax resources — plays a crucial role in building an enduring financing architecture for sustainable development. This brief summarizes the dynamics of DRM trends across the past four...

The volume, Social Mobility in Developing Countries: Concepts, Methods and Determinants, brings together leading scholars from several disciplines to advance research practice on social mobility. Three sets of motivations guide this joint effort: identifying important knowledge gaps; bringing...

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...

O Ensino Técnico-Profissional (ETP) é frequentemente visto como uma solução milagrosa que resolve questões que vão desde o desemprego juvenil até à mudança estrutural relacionada com o mercado de trabalho. Isto é...

Technical and Vocational Education and Training (TVET) is often seen as a silver bullet resolving issues ranging from youth unemployment to labour market-related structural change. This is particularly true for developing countries with deficient basic education and high numbers of youth seeking...

Recent analysis of inequality trends — which relies on the World Income Inequality Database (WIID) Companion, a pair of rich new datasets — assesses the extent to which inequality trends depend on certain views about inequality, including whether absolute or relative income changes...

How could countries in the Global South develop their tax systems further and improve compliance? This analysis shows how two tax administration interventions impacted the number of small business taxpayers and presumptive tax revenues in Uganda. One-stop-shops — where citizens could...

What was the impact on earnings of the economic crisis caused by the first wave of the COVID-19 pandemic in Ecuador? To what extent did social assistance programmes compensate household income losses? ECUAMOD, the tax-benefit microsimulation model for Ecuador, helps to assess the distributional...

Even though poverty and inequality have been of overriding concern in South Africa’s development policies and programmes since its democratization in 1994, measures of poverty, inequality, and related phenomena in the country do not show a clear improvement. In some important respects, they...

The two primary features of a job are its wage and how long it lasts. Today, there is an extensive literature on wages in the developing world thanks to the expansion of national household survey data. However, far less work has been conducted on job duration in these countries, primarily due to...

Plastics are universal and integrated into different sectors of the economy. Industrial policy requires countries to look at moving up the value chain and producing progressively more sophisticated products to contribute to improved economic development. The input materials that are used for...