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Publications (190)
In 2024, central banks worldwide are confronted with the challenges of juggling inflation control, economic growth, and the preservation of financial stability. A new report from the United Nations Department of Economic and Social Affairs (UN DESA) outlines many of the dangers the economy faces...
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...
Sovereign Wealth Funds (SWFs) have become a symbol of national success and a means for global, commercial and geopolitical influence. But how well do they contribute to national development goals? Furthermore, global decarbonization threatens the future of many fossil fuel-financed SWFs. Here, we...
The Zambian government wants to reduce poverty by 20% by 2030. To make this happen, the government reformed their national cash transfer programmes. But what was the potential impact? In 2021, our MicroZAMOD team conducted an assessment—recommendations of which have been adopted at the highest level...
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...
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...
Pursuing the global development agenda will require genuine commitment from political leaders and significant stepping-up of government efforts. But, above all, it will require increased financial resources. Where will these resources come from?We are at the mid-point of the 2030 Agenda for...
– Latest addition to the SOUTHMOD programme
ZANMOD, the tax-benefit microsimulation model for Zanzibar, was launched in November 2023. The model will aid local authorities and researchers in understanding how taxation and social protection policies can be improved to reduce poverty and enhance equality.The research and coding work for the...
Blog
The South African constitution is considered progressive and transformative in intention due to its inclusion of socioeconomic rights, such as the right to education, food, and healthcare. However, some of these rights are qualified by the availability of state resources, which places an imperative...
– 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...
Parts of Uganda that had centralised political systems before colonial rule are more likely to have higher rates of voluntary tax compliance. Merima Ali and Odd-Helge Fjeldstad look at why that might be the case.Voluntary tax compliance is an important source for domestic revenue in Africa as the...
– 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...
Blog
– Four focus areas on center stage
A recent panel discussion at the United Nations Economic and Social Commission for Asia and the Pacific (ESCAP) in Bangkok set out to identify policy interventions that can drive transformational change and support the Asia–Pacific (APAC) region in achieving the SDGs. The panel convened experts from...
– New findings from the Government Revenue Dataset
Across the Global South, governments continue efforts to increase domestic revenues and capacity for public spending. As concerns over debt distress grow and following the IMF and World Bank’s fall meetings, we share important research advancements made with UNU-WIDER’s Government Revenue Dataset...
The annual WIDER Development Conference held this year in Oslo concentrated on domestic revenue mobilization (DRM). The 2.5-day hybrid event emphasized both the progress made and unresolved problems in increasing economic autonomy and improving development prospects in the Global South.The...
– 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...
Displaying 16 of 190 results