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Publications (13)
– Creating good jobs in Africa
The prevailing narrative about growth and development in Africa has shifted dramatically. During the1980s and 90s pessimism abounded. Today, a more optimistic narrative of development in the region largely reigns. However challenges still remain. In particular structural transformation has been slow...
– Growth and beyond
The questions of whether aid has impact and is effective have been the subject of considerable attention. This thematic issue brings together nine studies that speak to the diverse ways in which aid affects development outcomes including, but not limited to, growth. It takes stock of what we know...
– The latest evidence on the effectiveness of ODA
The death of aid has often been declared, and private capital flows as well as earnings from natural resources now far exceed official development assistance (ODA) in aggregate. However, the recent and sharp downturn in resource earnings, the ability of ODA to fund public goods that private capital...
Research Brief
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– Findings and Lessons for the Future
Under-nutrition is the single biggest cause of the global burden of disease, and many of those affected are children. Early childhood under-nutrition has severe consequences; it accounts for more than 35 per cent of deaths and another 35 per cent of the disease burden in children under five years...
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...
Research Brief
It is a widely accept projection that many low income countries (LICs) will remain low income for some time to come. Consequently, when assessing the policy options available to LICs it is important to take a long-term view. In the WIDER Working Paper ‘Aid, Fiscal Policy, Climate Change, and Growth’...
The design and implementation of effective aid policy requires a deeper understanding of the impact of aid and the overall environment in which development aid operates. This policy brief addresses four areas which are key to understanding how aid works: the relationship between aid and economic...
– Evidence from risk-based tax examinations
Risk-based approaches are becoming commonplace for tax authorities as a tool for enforcement. Improvements in technology, technological adoption and in some cases machine learning, hold great promise for finding the taxpayers who are most likely to avoid taxes, thus improving the detection of non...
Zambia is putting in place fiscal measures to improve the efficient collection of domestic revenue to finance social and public infrastructure. This analysis shows how much more revenue can be accumulated if tax evasion was at the bare minimum. Tax gap describes the share of the potential tax...
– Does it make a difference?
How could countries in the Global South develop their tax systems further and improve compliance? This analysis shows how two tax administration interventions impacted the number of small business taxpayers and presumptive tax revenues in Uganda. One-stop-shops — where citizens could register for...
Research Brief
In the recent UNU-WIDER working paper 'Aid and Growth Accelerations: Vulnerability Matters' Patrick Guillaumont and Laurent Wagner aim to address the shortcomings they see in the current literature on growth accelerations, periods where growth speeds up, and the relationship between aid and growth...
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...
– Combining tax data and Google Street View images
The issue of tax non-compliance among businesses is pervasive in many developing economies, including Uganda. But to what extent do businesses comply with their tax obligations in the capital city, Kampala? Can the local environment and geographic information help predict the risk of tax non...
Displaying 13 of 13 results