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Publications (14)
Journal Article
ARTICLE IS ON EARLY VIEW | This study investigates the effects of taxation on income inequality in an unbalanced panel of 45 countries in Sub-Saharan Africa over the period 1980–2018. We use two-stage least squares and the instrumental variables quantile regression estimates. We find that taxation...
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.
This article examines the impact of foreign aid and taxes on government spending for 67 developing countries during 1980–2013 using dynamic heterogeneous (panel) time-series techniques. We find that spending, aid and tax ratios comprise an equilibrium (cointegrated) relation.On average, the aid...
– New findings from the Government Revenue Dataset
Across the Global South, governments continue efforts to increase domestic revenues and capacity for public spending. As concerns over debt distress grow and following the IMF and World Bank’s fall meetings, we share important research advancements made with UNU-WIDER’s Government Revenue Dataset...
Blog
In response to the COVID-19 pandemic, governments financed more than 5000 fiscal support policies worldwide in 2020–21. The pandemic response is an example of how governments react to a major covariate shock —an often unforeseen shock with adverse effects on populations and major consequences for...
Blog
A few months ago, I was asked to deliver a lecture at the Vienna Institute for International Economic Studies on the UNU-WIDER Government Revenue Dataset (GRD). The GRD is the most complete source of cross-country government tax and revenue data, with the newly updated version covering over 40 years...
The first of the Sustainable Development Goals (SDGs) is to end poverty in all its forms, everywhere. The monumental task — a long-time dream of humanity — is followed by 16 more goals under the 2030 Agenda. Though they are all interlinked, to even contemplate their achievement requires a deep well...
Blog
– Does moderate outlast rapid growth in domestic revenue?
The past four decades have seen marked improvements in the collection of domestic revenue (tax and non-tax revenues) in many countries of the Global South. Domestic revenue mobilization (DRM) is a crucial steppingstone for meeting development needs: the costs of achieving the Sustainable Development...
How can we ensure a resilient and inclusive recovery from COVID-19? How can we hold on to the target of eradicating poverty and hunger by 2030, with the pandemic still ongoing? I recently had the opportunity to participate as a lead discussant at the UN DESA expert group meeting with many...
– New research shows a direct link to increased death rates
Tax abuse is an expensive business. According to a recent report by the Tax Justice Network, avoiding or evading tax deprives governments across the world of around US$427 billion (£302 billion) every year. This is money that could otherwise be spent on things like clean water, sanitation, education...
Blog
– Introducing the latest version of the Government Revenue Dataset
Thanks to the updated version of the Government Revenue Dataset (GRD) we are now able to gain a clear picture of tax and other revenue trends in over 190 countries over the past four decades, up until 2018. The GRD remains the most complete source of cross-country revenue data available. With the...
– Introducing the GRD Explorer
Let’s face it, data is important. It sits at the core of almost everything that we in the development economics research community do. However, the way in which we use, share, understand, interpret and present data is more important still. Therefore, we are delighted to share with you the GRD...
Government revenues are central to funding public expenditures in all countries. Increasingly, developing countries must look to raise domestic revenue through taxes as they have very large spending needs on human development, education, health, and job creation. All of these are expensive, and aid...
The increasing focus on domestic resource mobilization in developing countries means that, for researchers and policy makers, access to accurate and timely data is more important than ever. The Government Revenue Dataset (GRD) — developed by the International Centre for Tax and Development and now...
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...
Displaying 14 of 14 results