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Publications (38)
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This paper compares two important sources of tax revenue statistics for African countries, namely the Africa Tax Administration Forum’s African Tax Outlook and the United Nations University World Institute for Development Economics Research's Government Revenue Dataset. We consider the background...
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– Relative and absolute perspectives
This paper presents the first global and regional estimates of polarization and bipolarization spanning the period 1960–2020. The study relies on group data to implement a flexible parametric model to obtain the global income distribution and polarization estimates. The study introduces a battery of...
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– A neural network approach
Double taxation treaties, by assigning taxing rights to rival countries and thereby eradicating double taxation, aim to facilitate cross-border trade and investment. The eradication of double taxation is achieved through reductions in withholding tax rates on passive income in source countries...
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Monitoring health is key for identifying priorities in public health planning and improving healthcare services. Life expectancy has conventionally been regarded as a valuable indicator to compare the health status of different populations. However, this measure is simply the mean of the...
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This paper seeks to understand whether the way in which inequality is communicated through measurements influences individuals’ fairness perceptions regarding wealth inequality. It begins from the premise that prominent measures of inequality, such as the Gini coefficient, fall short of providing an...
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– A k-means approach
This paper employs k-means clustering, a multidimensional pattern recognition method, to categorize countries using information from five Varieties of Democracy indices. K-means country clusters are similar but not entirely identical to both k-medians clusters and arbitrary groups formed using only...
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– Beyond accountability and responsiveness
This paper establishes how accountability quality might mediate the effect of tax revenue on sustainable development in 41 sub-Saharan African countries for the period 1990–2019. The empirical evidence is based on three empirical strategies: generalized method of moments, instrumental variable Tobit...
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– Examining the impact of relative income on formal and informal debt in South Africa
How does income inequality impact the propensity for and levels of formal and informal household debt? This paper assesses this question using the two most recent waves of the South African Living Conditions Survey. A range of linear models as well as a zero-inflated Poisson model are employed, and...
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There is substantial empirical literature on the impact of climate vulnerability on economic outcomes in developing countries. However, this literature is still weak on the impact of climate vulnerability on tax revenue mobilization. To enrich the existing literature, this paper aims to investigate...
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This paper investigates the effects of taxation on income inequality in an unbalanced panel of 45 countries in sub-Saharan Africa over the period 1980–2018. We use instrumental-variable two-stage least squares and instrumental-variable quantile regression estimates. We find that taxation widens...
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– Challenges and opportunities for sub-Saharan Africa
Effective domestic revenue mobilization has gained renewed urgency, especially in the light of the need to recover from the COVID-19 pandemic. In taxation debates, the ‘informal sectors’ have hitherto been assumed to be a part of the problem and implicitly mistaken for lucrative tax bases. First, I...
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– A heterogeneous co-integrated panel analysis
A substantial amount of aid to developing countries is given to the government, or goes through the budget, meaning it should have an impact on government fiscal behaviour (particularly on government spending). The few existing empirical studies on the effects of aid on government spending neglect...
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This paper empirically investigates the link between the level of government revenue per capita and six indicators of quality of governance in an unbalanced panel data set consisting of all countries in the world (217) using data from 1980 to 2020. It uses single-equation GMM techniques and a VAR...
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– Observations with new tax data
There exists a burgeoning empirical literature on the impact of aid fragmentation on development outcomes in aid-receiving countries, with it being widely recognized that aid fragmentation is deleterious. This paper adds to the existing literature by estimating the impact of aid fragmentation on tax...
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Multinational corporations shift a large share of their foreign profits to tax havens and, due to this corporate tax avoidance, governments worldwide lose a portion of their tax revenues. In this paper we study the consequences of multinational tax avoidance for the structure of government tax...
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– The role of different parts of the income distribution
In this paper we reassess the relationship between inequality and human development, focusing on the differential effect associated with the concentration of national income at different parts of the income distribution. To do so, we rely on a large global panel of countries over the last decades...
Displaying 16 of 38 results