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Publications (389)
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.
– Resource rents, fiscal capacity and political institutions in developing economies
While it is recognised that the ability of states to raise revenues (i.e., fiscal capacity) is important for the provision of key public goods in less developed economies, it is less clear what its determinants are and what explains cross-country differences. We focus on the impact of natural...
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.
When seeking to increase their tax revenues, policy-makers face a likely tradeoff between decreasing personal income tax rates (making formalizing more attractive and potentially contributing to revenue) and alternatively raising tax rates (potentially slowing down the formalization of the economy...
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...
Book Chapter
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
From the book:
Mozambique at a Fork in the Road
Book Chapter
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
From the book:
Mozambique at a Fork in the Road
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.
This article is the first to provide estimates of how minimum wages affect worker flows and employment growth rates in an employment scarce developing country context. We investigate the effects of a large, exogenous increase in agricultural minimum wages in South Africa. We find that changes...
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.
This article examines the impact of foreign aid and taxes on government spending for 67 developing countries during 1980–2013 using dynamic heterogeneous (panel) time-series techniques. We find that spending, aid and tax ratios comprise an equilibrium (cointegrated) relation.On average, the aid...
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.
– Measurement and concepts
This study proposes a new measure of Fiscal Dependence on Extractive revenues: FDE. The FDE estimates, simply, the extent to which extractive-producing countries can fund day-to-day government spending with non-extractive revenues.By focusing specifically on the fiscal aspect of dependency - and...
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.
Part of Journal Special Issue
Fiscal state capacity
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.
– Formalization of individual property rights on land and taxation in sub-Saharan Africa
Part of Journal Special Issue
Fiscal state capacity
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.
– On the role of legibility in tax state development
Part of Journal Special Issue
Fiscal state capacity
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.
Part of Journal Special Issue
Fiscal state capacity
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.
Part of Journal Special Issue
Fiscal state capacity
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.
– History, politics, and institutions
Part of Journal Special Issue
Fiscal state capacity
Displaying 16 of 389 results