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Publications (2664)

Working Paper pdf
Henrik Hansen, John Rand, Finn Tarp, Neda Trifković - UNU-WIDER, 2019 - Helsinki, Finland

Using data from a new survey of small and medium-sized enterprises in Myanmar, we analyse enterprise demand for formal credit and the extent to which they are constrained in the formal credit market. We account for firms self-selecting out of the credit market in Myanmar. Our data...

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– A tax benefit microsimulation analysis based on MicroZAMOD
Remmy Kampamba, Luca Pellerano, Charles Banda, Obbie Musama - UNU-WIDER, 2019 - Helsinki, Finland

This paper assesses the effects on poverty and inequality of the alternative targeting approaches that Zambia’s Social Cash Transfer programme could take as its expansion continues during the period of the country’s Seventh National Development Plan (2017–21). It further...

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– Equality of opportunity versus welfarism
Pertti Haaparanta, Ravi Kanbur, Tuuli Paukkeri, Jukka Pirttilä, Matti Tuomala - UNU-WIDER, 2019 - Helsinki, Finland

How does the public provision of education and the deployment of distortionary tax and subsidy instruments differ when the government’s objective is conventional welfarist compared to when the objective is the non-welfarist one of equality of opportunity? This paper develops a...

Working Paper pdf
Jacqueline Mosomi - UNU-WIDER, 2019 - Helsinki, Finland

This paper investigates the evolution of the gender wage gap in South Africa, using the 1993–2015 Post-Apartheid Labour Market Series data set. The changes in the gap are heterogeneous across the wage distribution. There has been a substantial narrowing of the gap at the bottom of the...

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– An application of TAZMOD
Asiya Maskaeva, Zanda Bochkaeva, Joel Mmasa, Mgeni Msafiri, Eric Iramba - UNU-WIDER, 2019 - Helsinki, Finland

This paper analyses the impacts of indirect tax policy reforms on income distribution and poverty in Tanzania by applying a standard static microsimulation model TAZMOD v1.8. The simulations model two indirect tax reforms involving changes to the excise duty and value-added tax rates on alcoholic...

Working Paper pdf
– What can(’t) the data tell us?
Daniel Y. Kono, Gabriella R. Montinola - UNU-WIDER, 2019 - Helsinki, Finland

Climate-related foreign aid is on the rise, with signatories to the Paris Climate agreement pledging US$100 billion annually to promote mitigation and adaptation in recipient countries. While this seems like a welcome development, we have little evidence that climate aid actually encourages...

Working Paper pdf
– Evidence from Ecuador and Colombia
H. Xavier Jara, David Rodriguez - UNU-WIDER, 2019 - Helsinki, Finland

The aim of this paper is to quantify the financial cost that informal workers would incur in the event of entering formality, accounting for potential earnings gains upon entry. To do so, we use representative microdata from Ecuador and Colombia, together with detailed tax–benefit models,...

Working Paper pdf
– Assessing the distributional impact of the recent increase in the VAT rate and options for redress through the benefits system
Rebone Gcabo, Boitumelo Moche, Wynnona Steyn, Boikhutso Moahlodi, Jukka Pirttilä, Michael Noble, Gemma Wright, Faith Masekesa - UNU-WIDER, 2019 - Helsinki, Finland

Using SAMOD, a tax-benefit microsimulation model for South Africa, this paper examines the joint distributional impact of the increase in the value-added tax (VAT) rate and increases in benefit amounts in 2018. Although poverty and inequality did not increase overall, the poorest still saw a...

Working Paper pdf
Niheer Dasandi, Edward Laws, Heather Marquette, Mark Robinson - UNU-WIDER, 2019 - Helsinki, Finland

This paper critically reviews evidence on ‘thinking and working politically’ in development. Scholars and practitioners have increasingly recognised that development is fundamentally political, and efforts are underway to develop more politically informed ways of thinking and working...

Working Paper pdf
Emmanuel Banchani, Liam Swiss - UNU-WIDER, 2019 - Helsinki, Finland

In 2010, the G8 placed renewed focus on maternal health via the Muskoka Initiative by committing to spend an additional US$5 billion on maternal, newborn, and child health before 2015. Following the end of the Millennium Development Goals and the advent of the Sustainable Development Goals,...

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– The case for an allowance for corporate equity
Seppo Kari, Londiwe Khoza, Nangamso Manjezi, Kyle McNabb - UNU-WIDER, 2019 - Helsinki, Finland

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 tax rates for using debt financing are...

Working Paper pdf
Amina Ebrahim, Rebone Gcabo, Lilian Khumalo, Jukka Pirttilä - UNU-WIDER, 2019 - Helsinki, Finland

This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa. Second, we attempt to offer some ideas about areas and topics on which more information is needed and which are therefore suitable topics for further research....

Working Paper pdf
David Carment, Yiagadeesen Samy - UNU-WIDER, 2019 - Helsinki, Finland

While significant amounts of foreign aid have been allocated to the group of so-called fragile and conflict-affected states in recent years, it is not clear whether that aid is targeted to where it is most needed. This paper extends recent work by Carment and Samy, and focuses on aid targeting...

Working Paper pdf
– The case of Vietnamese small and medium-sized enterprises
Son Thi Kim Le - UNU-WIDER, 2019 - Helsinki, Finland

The identification of potential innovation efforts plays an important role in evaluating the innovation process. The innovation efforts of firms in developing countries might be different to those of Western enterprises. This paper evaluates innovation processes in developing countries,...

Working Paper pdf
– The division of financing in World Bank projects and project performance
Matthew S. Winters - UNU-WIDER, 2019 - Helsinki, Finland

The total funding envelope for World Bank projects is often divided among various state and non-state actors, each of which can have competing ideas about or interests in the project. How does the division of financing relate to overall project effectiveness? I argue that too many funding...

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Inma Martínez-Zarzoso - UNU-WIDER, 2019 - Helsinki, Finland

This paper presents a review of recent studies that estimate the trade effects of foreign aid. It also provides new results obtained using panel data techniques to estimate the direct effects of aid on international trade, accounting for countries’ participation in free trade agreements...

Displaying 16 of 2664 results.