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Publications (12)
– Four pieces of advice for policymakers
From profit shifting to sanction evasion, illicit financial flows divert funds away from essential poverty-fighting and infrastructure programs. A growing body of research provides essential insights for policymakers on how to tackle this key development challenge.Illicit financial flows (IFFs) are...
Blog
– The annual profits multinational corporations shift to tax havens continues to climb and climb
About a decade ago, the world’s biggest economies agreed to crack down on multinational corporations’ abusive use of tax havens. This resulted in a 15-point action plan that aimed to curb practices that shielded a large chunk of corporate profits from tax authorities.But, according to our estimates...
The importance of domestic revenue mobilization and taxation for sustainable development is widely acknowledged in global development discussions, but for real change to happen the amounts of development aid and political engagement need to live up to commitments.Key factors of development...
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...
Does foreign aid end up in the pockets of elites instead of contributing to inclusive economic development? A recently published journal article offers new evidence of elite capture of World Bank loans by analysing data on bank accounts and shell companies in offshore financial centers. The...
'I say to the Russian oligarchs and the corrupt leaders who bilked billions of dollars off this violent regime: no more… We are coming for your ill-begotten gains.' – Joe Biden at the 1 March 2022, State of the Union Address One way that Western sanctions on Russia are supposed to work is by...
– How tax havens facilitate corruption in the extractive industries
In many countries, news of an oil discovery or the award of an exploration license is rarely greeted with enthusiasm by the general public. Any hopes of widespread development quickly vanish once people realize only a small elite group stands to benefit. Estimates of global foreign bribery suggest...
Journal Special Issue
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
Social protection has attracted increasing interest in developing countries in recent decades and policies have been initiated in all developing regions. Cash transfer policies are already in place in many African countries, but their coverage is still limited, although it is expanding. Many of the...
The tax-benefit microsimulation model developed for Mozambique, MOZMOD, has proved to be valuable in analysing the impacts and budget implications of a new policy proposal in Mozambique. The importance of the tool has also been recognized in the government. Tax-benefit microsimulation helps to...
– A tax-benefit microsimulation model for Ghana
Better social protection coverage and greater benefits in developing countries would certainly be welcomed by many. More and better forms of social protection would reduce extreme poverty, build resilience against shocks and even help households to move out of poverty, by making it possible for...
Blog
– How we are supporting the data revolution
At the core of efforts to meet the Sustainable Development Goals lies a commitment to enhance domestic revenue mobilization. Strengthening capacity to collect tax and other revenue is key for developing countries as they move forward. Not only is this priority enshrined in SDG 17.1, it also sits...
Blog
– An interview with Jukka Pirttilä
The University of Tampere is participating in an international project in which a microsimulation model is being drafted for the evaluation of the price effects of taxation and the transfer of income in developing countries. ‘The model helps in the planning of the overall picture. It shows the...
Displaying 12 of 12 results