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Publications (39)
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...
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...
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...
– 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...
– 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
pdf
– Determining the impact of rising food prices
Evidence obtained from detailed household surveys in Mozambique during the 2008-09 food price shock reveals just how pronounced the impact of food price inflation can be on children’s overall nutrition status. Moderate and severe underweight prevalence in children in Mozambique is significantly...
Research Brief
pdf
Burkina Faso is a landlocked country in West Africa, poor in natural resources, and with low levels of human development. Its economy remains agricultural and focused on food crops and cotton production. Over the last twenty years it has experienced average annual growth of around 2%. However...
Research Brief
pdf
– Income inequality in former British African colonies
The presence of European colonial powers in Africa has left a long-lasting legacy that has severely impacted their development trajectories. But what are the lingering effects of colonization on economic performance, in particular with regard to inequality? While clear information on many economic...
Research Brief
Economic growth has had a negative effect on unemployment and poverty reduction in Africa. The transition from low- to middle income requires within sector increases in productivity and a shift of labour resources from low productivity agriculture to high productivity manufacturing. Structural...
Position Paper
pdf
This position paper on Aid, Growth, and Employment was prepared by UNU-WIDER under the ReCom programme of Research (Re) and Communication (Com) on foreign aid. It aims to provide a coherent up-to-date overview and guide to a complex issue in the development field: the relation between aid and growth. Moreover, the position paper addresses the intricate linkages between aid and employment and tries—in a forward looking perspective—to identify existing challenges for future action in development practice and research with a view to increasing aid efficiency.The position paper relates to the...
Research Brief
pdf
Foreign aid is a significant element of Uganda’s long-run fiscal system. Aid is associated with increased tax collection effort and public spending in Uganda. Development assistance is also associated with reduced domestic borrowing in Uganda. Aid is not sufficient to balance Uganda’s budget. Budget...
Research Brief
pdf
The programme did lead participating households to use improved seeds. Food consumption scores did not improve after the programme. However during the programme participating households moved to more sustainable strategies to cope with food shortages. Fertilizer use improved by 20 per cent amongst...
Research Brief
pdf
Strong economic growth has not turned into poverty reduction in Mozambique due to stagnation in job creation. While the country sees great growth potential from natural resources, this industry is unlikely to generate many jobs as it is not labour-intensive. A fundamental challenge to job growth in...
Research Brief
pdf
There are over 900 million working people who earn less than US$2 a day, while 200 million people are unemployed. Unemployment is a bigger problem in high-income countries, in low-income countries unemployment is rarer as work is essential for survival for the poor. One of the most pressing goals of...
Displaying 16 of 39 results