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Publications (76)
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...
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.
– The case for clearer definitions and measurement
Elaborated in their current form in Busan in 2011, and reiterated in Geneva in 2022, the four Principles of Effective Development Co-operation comprise country ownership, focus on results, inclusive partnerships, and transparency and mutual accountability. Framed to guide more effective development...
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...
Working Paper
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Medicine theft is a leading cause of inadequate healthcare. Audits of public health supply chains suggest that up to a third of medicines go missing in low-income countries, disproportionately affecting those facing greater health risks and poverty. Despite much investment, policy-makers struggle to...
Working Paper
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Although the provision of security to all their citizens is a state’s fundamental duty, over 50 countries experienced armed conflict in 2021. The international development community has identified armed conflict as an impediment to development and provides considerable resources to reduce armed...
Working Paper
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Education is associated with a range of positive micro and macro effects. It is hence no surprise that donors have recently increased the amount of official development aid specifically focused on restoring and maintaining education in less-developed states. While much attention has been paid to 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...
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.
– Exploring a puzzling relationship in the early stages of the pandemic
During the first year of the COVID-19 pandemic, it was wealthier countries with stronger institutions that suffered the highest numbers of cases and fatalities. Many weaker countries were instead praised for more effective pandemic response. What explains this seeming puzzle? We re-consider these...
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.
– The role of political institutions and state capacity
In recent decades, there has been an institutional shift in the literature on authoritarian regimes, with scholars investigating the role of political institutions, such as elections and political parties, in shaping regime stability and economic performance. However, scant attention has been...
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.
– So similar, yet so different
This study provides a systematic comparative analysis of seven common cross-national measures of state capacity by focusing on three measurement issues: convergent validity, interchangeability, and case-specifc disagreement. The author fnds that the convergent validity of the measures is high, but...
Working Paper
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– The role of civic participation in fostering impartial bureaucracy
The growing body of research on the relationship between the state and democracy has remained inconclusive both in terms of causal direction and sign. One key factor contributing to this inconclusiveness is the lack of precision in the conceptualization and measurement of democracy and state...
Working Paper
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– The case of Germany’s P4P programme
Bridging the gap between humanitarian assistance and development cooperation has been a contentious issue in academia and development practice for decades. Drawing on an evaluation of Germany’s ‘Partnership for Prospects’ initiative, this paper argues that, whilst the supplement of ‘peacebuilding’...
Working Paper
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– Evidence from aid effectiveness data
The Principles of Effective Development Co-operation provide an important reference point for foreign aid and international development assistance. Although the principles—country ownership, focus on results, inclusive partnerships, and transparency and mutual accountability—are framed to support...
Working Paper
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Aid beneficiaries know very little about development interventions in their own communities. This lack of transparency and information is likely to reduce beneficiaries’ ability and willingness to become active in local development. It may also dampen intended aid effects on beneficiaries’ political...
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...
Displaying 16 of 76 results