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Publications (55)
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...
It is important to understand how working conditions faced by workers in Vietnamese SMEs affect levels of compensation. This is salient given the scope of SMEs in Vietnam — they contribute to approximately 45% of the country’s GDP and 60% of its employment. There are no clearly defined financial or...
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...
– Transnational growth corridors as a solution
Comprehensive harmonization is crucial to eliminate inefficiencies that hamper free movement of goods and services in the Southern African Development Community (SADC) region. Territorial collaboration between metropolitan clusters and rural areas connected by transport corridors is a potential key...
– 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...
Given the weight of micro, small, and medium size enterprises (MSMEs) in total employment in Vietnam, and because the long-awaited development process is occurring through productivity gains, there is value in understanding the mechanisms that foster or limit their expansion. In particular there has...
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...
Service exports are the fastest growing portion of world trade and now account for nearly a quarter of global exports. Tradable services contribute to economic growth and development by bolstering industrial capabilities, facilitating productivity growth and investment, and contributing directly to...
– Are non-farm jobs the driver or a brake?
The increasing proportion of non-agricultural work in rural India has commonly been associated with widening income inequality. However, our simulations from the village of Palanpur in the north suggest that without this diversification inequality might well have increased even more. From the mid...
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...
Research Brief
Economic growth has had a negative effect on unemployment and poverty reduction in Africa. The transition from low- to middle income requires within sector increases in productivity and a shift of labour resources from low productivity agriculture to high productivity manufacturing. Structural...
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
During the 1990s, inequality in Ecuador increased because of a natural disaster and deep economic and financial crisis, as well as the impact of liberalization of the trade and financial sectors on labour markets Falling income equality in Ecuador during the 2000s partly coincides with the rise to...
Displaying 16 of 55 results