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Blog
Uganda, with a fiscal deficit of 5.6% in 2023, has increasingly turned to local resources to make up for its revenue shortfall since the World Bank suspended its funding on 8 August 2023 over the country’s anti-homosexuality law. In early April 2024, traders in downtown Kampala protested against...
In Mozambique, analysing how and why food prices change is crucial. Understanding the dynamics of price formation is fundamental to mitigate the adverse effects of price volatility to the economy. Detailed data on the prices of key food items in Mozambique is, however, limited in both quantity...
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...
Blog
– Report from the 2023 IGM Annual Conference
More than 70% of the Mozambican population depends on subsistence agriculture. As such, the agriculture sector is undoubtedly of fundamental importance to the country’s wellbeing. It has enormous potential to reduce poverty, promote food security, and generate income and employment. Despite its...
Improving tax systems is important for multiple reasons. For Kenya, finding ways to mobilize domestic revenue streams is critical to cutting the vicious cycle of indebtedness that keeps the country tied to external partners. Correct knowledge of the gaps in tax payment helps to identify solutions...
– 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...
– How collaboration can help
UNU-WIDER has worked for several years in collaboration with sub-Saharan African revenue authorities to facilitate the analysis of digital tax data. During a visit to Kampala, Uganda this year, we asked our colleagues how this collaboration has been useful to them. How do they see their role going...
In Mozambique, Tanzania, South Africa, Uganda, and elsewhere, UNU-WIDER is on the ground to support national development plans, collect and create data for economic analysis and national and international policy processes, and build the capacity of government officials to develop national economies...
– Differences based on gender
A recent study examines how inequality is perceived among young adults in Mozambique and how perceptions of inequality correlate with different demographic characteristics, including gender. It focuses on how young Mozambicans view the disparities between rich and poor people and why. Additionally...
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...
– A game changer for efficient and fair taxation
In May 2022, the Uganda Revenue Authority (URA) and UNU-WIDER collaboratively launched a secure research data laboratory facility in Kampala, Uganda. The research lab is the second of its kind on the African continent in providing secure access to the revenue authority’s administrative tax data. The...
Blog
– Key findings from the IGM Annual Conference 2022
Since 2016, the private sector in Mozambique has faced several external shocks, including terrorism in Cabo Delgado, Cyclones Idai and Kenneth, the COVID-19 pandemic, and the Ukrainian conflict and its impact on commodity prices and inflation. What is the state of the Mozambican private sector today...
The importance of conducting high-quality analysis for policy advice cannot be understated. The UNU-WIDER Winter School for tax policy research delivered the right tools for my day-to-day work. I’m an economist working as a Senior Policy Analyst in the Policy Planning and Research Department of the...
My motivation for doing economics research comes from the wish to see every human being have their basic needs met and enjoy their life. My interest is in public economics. This knowledge helps me to analyze how state economic policies affect the population and thus helps me find the best policies...
– One of the best global training programmes in tax research
Across Africa, governments are now waking up to the fact that taxation targets or economic development goals will not be met without policies that are based on scientific evidence. More effective revenue collection is required to achieve broad-based growth and fiscal sustainability. This paradigm...
Displaying 16 of 58 results