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Publications (396)
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.
– What Is Missing from National Economic Recovery Plans?
From the book:
COVID-19 and the Informal Economy
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.
– Differentiated Impacts and an Uneven Recovery
From the book:
COVID-19 and the Informal Economy
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...
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
– 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...
Globalization is in retreat. Trade tensions between China and the United States are escalating, as illustrated by bans to the trade of semiconductor chips. The pandemic exacerbated an already difficult economic reality, raising new concerns about the resilience of global supply chains. Further...
There has been a revival of interest in the state’s role in economic development. Recent research argues that the most successful economies are those where effective states provide crucial public goods and services. The historical emergence of effective tax systems and the related processes by which...
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...
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...
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.
– The case of Chile
From the book:
The Developer’s Dilemma
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.
– A survey of structural transformation and inequality dynamics
From the book:
The Developer’s Dilemma
– Are moderate increases more sustainable?
Domestic revenue mobilization (DRM) — the generation of government revenue from domestic tax and non-tax resources — plays a crucial role in building an enduring financing architecture for sustainable development. This brief summarizes the dynamics of DRM trends across the past four decades...
Moçambique reportou o seu primeiro caso da COVID-19 em 22 de Março de 2020. As estimativas do PIB sugerem um forte efeito da pandemia, com uma redução de sete dos nove dos sectores de actividade analisados. No entanto, o sector agrícola – um dos mais importantes – registou um aumento de 9%, que pode...
Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. It has been reformed several times since its conception. The latest reform in July 2020 sought to make the presumptive regime more progressive, simpler and fairer to small firms. The revised rates have however raised...
Displaying 16 of 396 results