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Publications (97)
Working Paper
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Cross-border traders face a choice between official and unofficial border crossings. The latter allow them to evade taxes, but expose them to other risks, such as bribes, fines, and arrest. We investigate the perceptions of cross-border traders about the risks of trading officially vs unofficially...
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.
In an environment with extensive corruption where much of the population evades paying their full taxes due, we tackle the question of optimal taxation when constituencies with conflicting objectives (the poor and the rich) push tax policy in different directions. We think in terms of a government...
Working Paper
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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...
Working Paper
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– Evidence from Zambian tax administrative data
We investigate the behavioural responses of individual taxpayers to changes in marginal personal income tax rates applying empirical bunching methodology to tax administrative data from Zambia over the period from 2014 to 2021. We find evidence for excess bunching at the first kink in the tax...
– Four pieces of advice for policymakers
From profit shifting to sanction evasion, illicit financial flows divert funds away from essential poverty-fighting and infrastructure programs. A growing body of research provides essential insights for policymakers on how to tackle this key development challenge.Illicit financial flows (IFFs) are...
Working Paper
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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...
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.
– A review of methods and evidence
Illicit financial flows (IFFs) constitute a major challenge for development in low-income countries, as domestic resource mobilization is imperative for providing crucial public services. This study focuses exclusively on the economic dimension of IFFs, thereby excluding topics as drugs trade, money...
Working Paper
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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...
Journal Article
– Examples from rational choice theory and behavioural economics
Using illustrations from research on inequality, this essay makes a case for ‘behavioural synthesis’, that is the reconciliation between neo-classical and behavioural economics. Focusing on selected theories of absolute and relative inequality, we first give a brief critique of utilitarian models...
Working Paper
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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...
Book Chapter
What is the relationship between inequality and growth? This question has occupied and fascinated social scientists for more than a century. This chapter critically reviews the recent empirical and theoretical literature on the complex interplay between inequality and economic growth. Inequality...
Book Chapter
– Trends, policies, and controversies
Reducing poverty and inequality and promoting inclusive growth are fundamental to achieving the UN Sustainable Development Goals (SDGs), approved by the UN General Assembly in September 2015. The first target of SDG1 is to eradicate extreme poverty, while SDG10 focuses on reducing inequality within...
Research on how income inequality affects borrowing behaviour reignited after the 2008 global recession. One prevailing theory is that rising income inequality in the US and other high-income economies eroded real household incomes and prompted more and more borrowing. This growing debt culminated...
Many countries today experience increasing or persistent income inequality, a major concern for citizens and politicians alike. This concern is justified; as some individuals get richer, most people’s real incomes stagnate. Widening income inequality brings challenges to a nation’s development...
Working Paper
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Financial sanctions, which aim to economically hurt a target by restricting its access to financial assets and markets, require the ability to identify who owns an asset. Although experts have long claimed that offshore financial centres that offer secrecy (‘tax havens’) undermine sanctions by...
Blog
– The annual profits multinational corporations shift to tax havens continues to climb and climb
About a decade ago, the world’s biggest economies agreed to crack down on multinational corporations’ abusive use of tax havens. This resulted in a 15-point action plan that aimed to curb practices that shielded a large chunk of corporate profits from tax authorities.But, according to our estimates...
Displaying 16 of 97 results