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Publications (402)
Working Paper
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Rising globalization has exerted a downward pressure on global tariffs, thereby eroding tariff revenues in developing nations. We analyse how gains from lowering import tariffs are distributed within the firm and the corresponding tax (base) implications. First, we study the effect of tariff changes...
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– The case of poultry in South Africa
Using highly disaggregated customs-transaction-level data, we study the importer price effects of tariffs in the context of preferential trade agreements for South African imports of frozen bone-in chicken. We focus first on the firm-level impact of tariffs on import prices. Findings suggest no pass...
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– Evidence and policy discussion
Offshore tax havens cause large losses of government revenue by facilitating tax evasion by wealthy individuals. This paper focuses on offshore tax evasion in developing countries and documents two empirical regularities. First, there is no clear development gradient in the exposure to offshore tax...
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We investigate if financial inclusion leads to improved nutrition in rural Rwanda, using Rwandan Integrated Household Living Conditions surveys (2013/14 and 2016/17). Our empirical evidence shows a robust positive impact of financial inclusion efforts undertaken by formal financial institutions...
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– Temporary bandages to permanent wounds?
This paper provides a contextual analysis of the adoption of Bitcoin as legal tender in El Salvador. First, we outline the historical context and the political situation of the period 2019–24 that serve as context for the passage and implementation of the Bitcoin law (Decree No. 57). We identify the...
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Uganda has one of the lowest corporate income tax collection rates in sub-Saharan Africa, while offering generous corporate tax incentives. It is unclear whether tax incentives achieve their objectives without primarily benefiting firms, potentially undermining domestic revenue mobilization and...
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We analyse how inward foreign direct investment (FDI) received amid ongoing violence shapes armed conflict. We argue that FDI affects patterns of violence by influencing the state’s counterinsurgency strategy. To prevent disinvestment, governments strive to capture territory linked to investment...
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– A neural network approach
Double taxation treaties, by assigning taxing rights to rival countries and thereby eradicating double taxation, aim to facilitate cross-border trade and investment. The eradication of double taxation is achieved through reductions in withholding tax rates on passive income in source countries...
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The ethnic diversity–financial inclusion nexus remains one of the least explored topics in the literature despite global attempts to promote cultural mixing due to its socioeconomic benefits. We contribute to the literature by examining the link between ethnic diversity and financial inclusion using...
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There is a dearth of evidence on the evolution of occupational health in the developing world and on the extent to which it has been influenced by (1) the pattern of structural transformation in these economies and (2) integration with global markets.In this study, I compile a rich database on...
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Sub-Saharan African economies have experienced accelerated economic growth in the past two decades. In this paper we study the impact of trade-induced structural change on employment and value-added shares in sub-Saharan African economies. We find that sub-Saharan African economies have increasingly...
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The current context of the COVID-19 pandemic has exposed the most vulnerable socio-economic groups to greater financial risk and thus could lead to exacerbating income inequality. The crisis creates an opportunity to demand further structural and systemic reforms for redistributive justice.Our paper...
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– The role of financial regimes
This paper examines the role of financial frictions in the public debt–growth nexus, documenting that a public debt shock has different macro-financial implications dependent on the state of financial markets in South Africa. A non-linear vector autoregression model is estimated which allows the...
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– Evidence from South Africa
How do states rebuild nations after a major conflict? Truth and Reconciliation Commissions (TRCs) have emerged as one of the most common interventions to achieve this objective. Despite their popularity, little is known about their efficacy to foster reconciliation and nation building. We fill this...
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– Insights from Peru and Kenya
Illicit gold flows constitute a major development challenge for governments and a social responsibility challenge for the jewellery industry, which accounts for the majority of global gold demand. This paper highlights aspects of gold supply chains that lack transparency and may indicate junctures...
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– Empirical evidence from low- and middle-income countries
Digitalization and shifting patterns of globalization are fast changing the rules of the game for countries embarking on a path of industrialization. In this study, we empirically examine the impact of digitalization and global value chains on structural transformation using a cross-country panel of...
Displaying 16 of 402 results