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Publications (328)
Journal Special Issue
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
Political clientelism — which reflects strategic, discretionary, and targeted exchange of private goods and services for political support to the incumbent — has characterised distributive politics in the Global South for decades. The conditional nature of exchange between political parties and...
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...
Journal Special Issue
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
– Routes to social and economic empowerment
In recent decades, trends in female labour force participation rates have been very heterogeneous across developing countries, despite widespread economic growth, fertility decline, and narrowing gender gaps in education.However, globally, gender gaps in wages and labour force participation are...
Technical Note
pdf
This Technical Note describes Ugandan trade data covering import and export declarations for ten calendar years from January 2013 to December 2022, constructed from transactional-level Ugandan administrative data. The trade data series contains transaction-level ten datasets on imports and ten on...
– A closer look
Terrorist violence has a profound influence on social attitudes, including trust in governmental institutions and attitudes towards migration and civil freedoms. Acts of terrorism cause citizens to experience a complex range of negative emotions, including anxiety, anger, sorrow, and a sense of...
– 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...
Despite the rapid expansion of social protection across the Global South in recent decades, the ILO (2021: 19) estimates that more than half of the global population still have no access to any form of protection against poverty vulnerability and social exclusion. Globally, the share of aid that...
The 1980s are sometimes referred to as the ‘lost decade’ for development. Many countries in the Global South experienced weak or no improvement in poverty indicators. Our projections are equally dire for the current decade and prospects for the SDGs unless action is taken. We project a decade of...
Technical Note
pdf
This technical note describes the Uganda Revenue Authority (URA) Pay-As-You-Earn (PAYE) data covering financial years 2013/14 to 2021/22. PAYE is paid by an employer who withholds personal income tax on employees’ wages and other employment incomes like benefits and allowances. The data are...
Journal Special Issue
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
This special issue presents new research on the state and its links to economic and social development. The special issue focuses on the processes of institutional transformation of the state, looking at how fiscal states arise in the developing world.The resulting set of articles presents a variety...
Technical Note
pdf
– The case of Girinka in Rwanda
SOUTHMOD tax-benefit microsimulation models may in some cases oversimulate taxes or benefits, generating greater expenditure, a greater number of beneficiaries, or greater amounts of taxes or taxpayers than reported in administrative data. Drawing on an example of a social benefit policy in Rwanda...
– 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...
Technical Note
pdf
This technical note describes the compilation of a 2019 Social Accounting Matrix (SAM) for South Africa. SAMs are economy-wide databases that are used together with analytical techniques to strengthen evidence-based policy analysis. This SAM is based on a supply table and a use table for 2019...
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...
Technical Note
pdf
This technical note describes how the 2015 Social Accounting Matrix (SAM) for Mozambique was updated. New Household Budget Survey data availability, changes in the economic structure as captured by the underlying Supply and Use Tables and National Accounts as well as the frequency of previous SAM...
Displaying 16 of 328 results