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Publications (45)
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...
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...
Much work has been done on inequality in South Africa, but to date the literature that assesses the dynamic response of income or wealth distribution to economic policy actions is almost non-existent. This information gap is caused by data shortcomings that make it difficult to provide accurate...
– The impact on equality in South Africa
The impact of medical deductions and medical credits on income inequality is a subject of discussion in South Africa, as well as in many other countries, raising critical questions about the fairness of the medical tax system and the impact on affordability for the poor. An in-depth analysis of...
– A pathway to effective tax collection in South Africa
Many governments, particularly those in developing countries, have set an objective to improve tax revenue mobilization to offer more and better public services to their citizens. To develop effective revenue-raising strategies it is necessary to determine whether there is a tax revenue gap and gain...
The Rwandan government introduced the Vision 2020 Umurenge Programme (VUP) with donor support in 2008. The VUP comprises public works, unconditional direct support for those unable to work, and a financial services component that promotes financial literacy and provides credit. This new elite...
Development assistance to fragile states and conflict-affected areas is a core component of peacebuilding. It includes support for the restoration of core government functions, delivery of basic services, the rule of law, and economic revitalization. Yet, while aid has been among the largest...
– How to support effective, accountable, and inclusive institutions for sustainable development?
Aiding government effectiveness in developing countries has been a priority issue for the international donor community since the 1990s. With the Paris Declaration in 1994, donors further committed to aiding government effectiveness in a manner consistent with local ownership and harmonization with...
The design and implementation of effective aid policy requires a deeper understanding of the impact of aid and the overall environment in which development aid operates. This policy brief addresses four areas which are key to understanding how aid works: the relationship between aid and economic...
Research Brief
pdf
The Egyptian food system has been affected by both global food markets and domestic factors. During the recent global food price crisis, an estimated 30–40 percent of the price fluctuations in the global food market were transmitted to Egypt’s food market. Domestically, government subsidies for...
Research Brief
pdf
The recent food price crisis and the responses of the policy makers in developing countries provide an unprecedented opportunity to analyse the policy processes in these countries. Policy responses differed depending on the nature and magnitude of the roles of various actors, political institutions...
Large food price fluctuations—caused primarily by extreme weather events, market disruptions, investor behaviour and government policy—began in the world market in 2007 and presented serious challenges for governments, private traders, farmers and consumers. A collaborative project between Cornell...
Research Brief
pdf
Social insurance has not succeeded in reducing fiscal deficits and expanding coverage to more beneficiaries in Latin America Social assistance has had a greater impact on poverty and inequality than social insurance In lower-middle-income countries, social assistance programmes have not expanded as...
Research Brief
– An Empirical Analysis
Left-of-centre governments emphasized fiscally-prudent but more equitable macroeconomic, tax, social expenditure and labour policies A drop in the premium paid to skilled workers following a rapid expansion of secondary education decreased wage inequality Addressing continued inequality In recent...
Research Brief
After tax reforms in the 1980s and 1990s, income inequality increased in many Latin American countries The tax reforms of the 2000s have been more equalizing in terms of income inequality: Argentina, Honduras and Nicaragua have seen the most redistribution of income Taxation remains unequalizing in...
Research Brief
– Exploring the Fatal Flaw
Aid to Haiti has not been effective due to failure of the country’s political and economic elites to participate and assist in the development process. US foreign policy has in some cases reinforced the tendency for elites to personally profit from aid initiatives. Haiti has received more than US$20...
Displaying 16 of 45 results