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This journal presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place, as an introduction to this United Nations University-World Institute for Development Economics Research Special Issue. The journal, as the studies in...
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.
– Measurement, trends, impacts and policies
Many low- and middle-income countries are achieving good rates of economic growth, while high inequality remains a priority concern. Some countries meanwhile have low growth, high inequality, and pervasive poverty—often linked to their fragility. There is now active debate on how countries should...
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