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Publications (110)
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.
When seeking to increase their tax revenues, policy-makers face a likely tradeoff between decreasing personal income tax rates (making formalizing more attractive and potentially contributing to revenue) and alternatively raising tax rates (potentially slowing down the formalization of the economy...
Working Paper
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– The political economy of compliance
This paper explores the link between trust in government, policy-making, and compliance. It focuses on a specific channel whereby citizens who are convinced that a policy is worthwhile are more motivated to comply with it. This in turn reduces the government’s cost of implementing a policy and may...
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.
– Equality of opportunity versus welfarism
A common claim in the policy discourse is that a government wishing to achieve equality of opportunity should use public provision of education for equalisation of opportunities rather than income taxation, which only equalizes incomes. We develop a framework in which the tax and education provision...
Journal Article
– Evidence from China
We investigate heterogeneous and nonlinear intergenerational transmission of education and the impact on this of house prices. Using the China Household Finance Survey, we construct household history of property pur-chases and educational investment over the past 16 years with current filial...
On the third day of the annual UNU-WIDER Conference on 8 September, RISE presented findings from three studies on COVID-19's impact on education systems. These studies underline the urgent need to remediate learning losses, but they also illustrate how systems can ‘build back better’. RISE’s panel...
Around the world, the pandemic, and the measures taken to address it, have had far reaching effects on poverty, inequality, and governance. And even as the need for global action has increased, many wealthy countries have turned inwards — with closed borders, stockpiling of vaccines, and...
The opening keynote of the recent WIDER Development Conference, COVID-19 and development – effects and new realities for the Global South, was given by Oriana Bandiera, Sir Anthony Atkinson Professor of Economics at the London School of Economics, an accomplished economist with several awards under...
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.
– Method and Evidence from Micro-Data
This study uses a global dataset with information about 210,000 corporations in 142 countries to investigate whether tax avoidance by multinational firms is more prevalent in less-developed countries. The paper proposes a novel approach to studying cross-border profit shifting, which has relatively...
– Five key issues and solutions
Taxation, and public sector matters more generally, are high on the agenda for the international development community. This is clearly reflected in the Sustainable Development Goals (SDGs). SDG17 stipulates the need for improving domestic resource mobilization directly, and most of the other SDGs...
– Example from Malawi
Social assistance programmes have proliferated across Africa alongside redemocratization — the return of multi-party systems with regular, competitive elections. Competitive elections in Africa can provide an incentive to welfare policy reform because they push presidential candidates and political...
The Rwandan government introduced the Vision 2020 Umurenge Programme (VUP) with donor support in 2008. The VUP comprises public works, unconditional direct support for those unable to work, and a financial services component that promotes financial literacy and provides credit. This new elite...
View the latest ECUAMOD country report here. This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador. The report describes the different tax–benefit policies in place, how the microsimulation model takes advantage of these different provisions, and the database on...
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.
Part of Journal Special Issue
Welfare and distributive effects of social assistance in the Global South
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 Role of Decentralization
Part of Journal Special Issue
Welfare and distributive effects of social assistance in the Global South
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.
Part of Journal Special Issue
Welfare and distributive effects of social assistance in the Global South
Displaying 16 of 110 results