34 UNU-WIDER articles, publications, projects, experts...

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Tax
Journal Article
Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data

This paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country...

Tax International taxation Profit shifting
Working Paper
Tax–benefit microsimulation modelling in Zanzibar: A feasibility study

This working paper explores the feasibility of developing a tax and benefit microsimulation model in Zanzibar using the EUROMOD microsimulation software...

Tax Benefits microsimulation
Research Brief
Revenue losses from tax-motivated mispricing in South Africa

New research provides the first direct evidence of tax-motivated transfer mispricing in a developing country...

Tax International taxation Profit shifting
Research Brief
The impact of tax havens on South African revenue

The study uses a comparative analysis of foreign-owned firms operating in South Africa to show that firms with a parent registered in a tax haven tend to report 80% less in profits than similar firms without a parent in a tax haven...

Tax International taxation Profit shifting
Report
SOUTHMOD country report Uganda - UGAMOD v1.1

This report documents UGAMOD, the SOUTHMOD model developed for Uganda. This work was carried out by Uganda Revenue Authority ( URA ) and Makerere University in collaboration with the project partners...

SOUTHMOD UGAMOD Tax
Report
SOUTHMOD country report Tanzania - TAZMOD v1.8

This report documents TAZMOD, the SOUTHMOD model developed for Tanzania. This work was carried out by University of Dar es Salaam in collaboration with the project partners in the scope of the SOUTHMOD project...

TAZMOD SOUTHMOD Tax
Report
SOUTHMOD country report Ghana - GHAMOD v1.3

This report documents GHAMOD, the SOUTHMOD model developed for Ghana. This work was carried out by the Institute of Statistical, Social and Economic Research (ISSER) and the University of Tampere in collaboration with the project partners...

Tax Government revenue GHAMOD
Working Paper
Financial disincentives to formal work: Evidence from Ecuador and Colombia

The aim of this paper is to quantify the financial cost that informal workers would incur in the event of entering formality, accounting for potential earnings gains upon entry...

formalization Informal sector Informality
Project
Equitable taxation and efficient revenue mobilization - lessons from Uganda

Theme: Current programme

Tax Equality Economic development
Blog
Research that matters: A report from the stakeholder workshop - 15 November 2018, Pretoria, South Africa

I found myself in the third-floor conference rooms of a Pretoria hotel for a meeting with economists, researchers, and policymakers involved in the SA-TIED programme ...

Economic inequality Data revolution Tax
Working Paper
Top incomes’ impacts on inequality, growth, and social welfare: Combining surveys and income tax data in Brazil

This paper evaluates the impacts of combining household surveys with income tax return files, in terms of growth, inequality, and social welfare in Brazil from 2007 to 2015...

Labour income personal income tax Household data
Working Paper
Tax-motivated transfer mispricing in South Africa: Direct evidence using transaction data

This paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country...

Tax International taxation Profit shifting
Journal Article
How does petty corruption affect tax morale in Sub-Saharan Africa?

This article is currently available for early online view. Revenues from taxation gain in importance to finance economic development in Sub-Saharan Africa...

Corruption Tax Economic development
Working Paper
Big and ‘unprofitable’: How 10 per cent of multinational firms do 98 per cent of profit shifting

Globally, the largest 0.001 per cent of firms earn roughly one-third of all corporate profits. Nonetheless, there is little understanding of how profit shifting differs across firm size...

Tax International taxation Profit shifting
Working Paper
Toward closer cohesion of international tax statistics: The ICTD/UNU-WIDER GRD 2017

The Government Revenue Dataset (GRD) was launched in September 2014 and, in the few years since, has gone on to be recognized as the go-to source for researchers and policymakers seeking cross-country data on government revenues and taxes...

Tax Fiscal policy data
Report
SOUTHMOD country report Ethiopia - ETMOD v1.0

This report documents ETMOD, the SOUTHMOD model developed for Ethiopia...

Tax Government revenue Government spending policy
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