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Publications (20)
While multinational corporations (MNCs) make up only 1.9% of firms operating in Uganda, they are overrepresented among tax holiday beneficiaries. New estimates reveal that Uganda’s revenue losses due to these tax expenditures peaked at USD 42 million in 2020.A new dataset allows for the first...
Working Paper
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Uganda has one of the lowest corporate income tax collection rates in sub-Saharan Africa, while offering generous corporate tax incentives. It is unclear whether tax incentives achieve their objectives without primarily benefiting firms, potentially undermining domestic revenue mobilization and...
Along with several other African countries, Zambia has introduced a withholding system for value-added tax (VAT) to improve revenue collection and compliance. Even though VAT withholding policies are applied in several countries in Africa and similar industry-specific policies in Europe, empirical...
Working Paper
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Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic revenue mobilization through taxes.One such new policy is a withholding...
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– Looking for opportunities to strengthen trust in government and tax compliance by analysing citizens' perception of governance
The COVID-19 pandemic showed that many developing countries could not respond effectively to crises due to their limited capacity to diversify their social protection responses. Social protection systems depend mainly on government tax revenue capacity. Raising domestic revenue still represents a...
Working Paper
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– Individual impacts of the Employment Tax Incentive
This paper uses survey and tax administrative data to analyse the effects of a sizeable employer-borne payroll tax credit for young, low-wage workers in South Africa. We find limited impact of the wage subsidy on employment of young, low-wage workers relative to two comparison groups: slightly older...
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
Land and Property Rights
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.
– Role of Land Reform and Demographic Changes
Part of Journal Special Issue
Land and Property Rights
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.
– Electoral Outcomes of Mexico's Certification Program
Part of Journal Special Issue
Land and Property Rights
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.
– Rubber in Colonial Benin
Part of Journal Special Issue
Land and Property Rights
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
Land and Property Rights
Working Paper
pdf
– Theory and Evidence from West Bengal, India
We provide a theory of political clientelism, which explains sources and determinants of political clientelism, the relationship between clientelism and elite capture, and their respective consequences for allocation of public services, welfare, and empirical measurement of government accountability...
Working Paper
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We study the effects of titles on parcel valuation and urban land market development (real estate transfers, rentals, and mortgages), and the dynamics of deregularization by exploiting a natural experiment in the allocation of land titles to very poor families in a suburban area of Buenos Aires...
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– Evidence from a Natural Experiment
While land reforms have long been motivated as a potential policy lever of rural growth and development, there is remarkably little evidence of the direct impacts of such reforms. In an effort to fill this lacunae, this paper examines South Africa's Land Redistribution for Agricultural Development...
Working Paper
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– A Study of China’s ‘Grain for Green’ Programme
Since 1999, China has spent RMB 50 billion (about US$7 billion) to implement the ‘Grain for Green’ programme, the largest land retirement programme in the developing world. From 1999 to 2003, over 7.2 million hectares of agricultural land were retired under the programme. However, many farmers...
Working Paper
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This paper uses household panel data from rural Vietnam to explore the effects of having a relative in a position of political or bureaucratic power on farmers’ agricultural investment decisions. Our main result is that households significantly increase their investment in land improvement as a...
Displaying 16 of 20 results