Micro, Small, and Medium Enterprises in Vietnam
This new Open Access book provides a comprehensive analytic contribution to a crucial topic within development economics. Based on fifteen years of continued data collection and research efforts it brings together nine up-to-date studies on... read more
Mining for Change
This new open access book presents research undertaken to understand how better management of the revenues and opportunities associated with natural resources can accelerate diversification and structural change in Africa.... Read more
Women in Science
On 11 February the world celebrated the International Day of Women and Girls in Science. UNU-WIDER, along with other institutes across United Nations University, are taking this day of celebration a step further with a month long campaign ... Read more
WIDER Seminar Series
Live streamed | The WIDER Seminar Series showcases the latest research on key topics in development economics. At the weekly sessions, early-career and senior researchers present recent and ongoing work related to UNU-WIDER’s current work programme.
Research and policy briefs
Evidence-based policymaking is crucial. Use our publications search to browse nearly 200 briefs which highlight the findings and policy implications of our research.
Southern Africa – Towards Inclusive Economic Development (SA-TIED)
The SA-TIED programme looks at ways to support policy-making for inclusive growth and economic transformation in the southern Africa region.
14 UNU-WIDER articles, publications, projects, experts...
Journal ArticleAre less developed countries more exposed to multinational tax avoidance?
ARTICLE ON EARLY VIEW: This paper uses a global dataset with information about 210,000 corporations in 142 countries to investigate whether tax avoidance by multinational firms is more prevalent in less-developed countries...International business enterprises Tax evasion Taxation
Working PaperIncome under-reporting and tax evasion: How they impact inequality in Vietnam
Personal income tax is attracting more attention from the Vietnamese government, which has been looking for a way to reinforce its budget revenue...Income inequality Income under-reporting permanent income
BlogToo late, too little? The IMF and international tax flight
When key decision makers of the International Monetary Fund (IMF) gather in Washington DC for the IMF’s annual meeting in October, one thing that would merit more attention is the mismatch between the IMF’s recent alignments against inter...Internation Monetary Fund OECD tax avoidance
Working PaperPolicy diffusion within international organizations: A bottom-up analysis of International Monetary Fund tax work in Panama, Seychelles, and the Netherlands
I analyse the evolution of the International Monetary Fund tax policy advice in three countries commonly used for tax evasion or avoidance: Panama, Seychelles, and the Netherlands...Internation Monetary Fund OECD tax avoidance
In the mediaStudy on global tax avoidance garners worldwide attention
A new WIDER Working Paper has brought attention around the world to government revenue loss from tax avoidance. The study finds that, globally, low- and lower middle-income countries are hit the hardest; in terms of regions, losses are most intense...Tax evasion Profit shifting
BlogCapital flight from developing countries – what is it, how is it measured, and what have we learned?
Many worry that developing countries lose a substantial amount of money via capital flight, that is, outflows of cash and securities — part of which can also be illegal...Capital Tax evasion Taxation
Working PaperDeflecting my burden, hindering redistribution: How elites influence tax legislation in Latin America
This paper proposes to understand a singular but salient factor that enables the wealthy to deflect their tax burden downwards: elites’ political leverage to shape legislation via their capacity to influence political actors and policy outcomes...Equality and inequality Revenue Tax evasion
BlogMultinational Tax Avoidance in Developing Countries
In recent years many global firms—including Starbucks, Google, and Amazon—have come under fire for avoiding paying taxes in one country by shifting their profits to a country with lower tax rates...International business enterprises Tax evasion Taxation
Working PaperAre less developed countries more exposed to multinational tax avoidance?: Method and evidence from micro-data
NOTE | Revised version May 2017 available. View and download the revised version...International business enterprises Tax evasion Taxation
BlogFrom the Editor's Desk (December 2013)
10 December 2013 Tony Addison Our November-December Angle comes amid intense activity on our ReCom—Research and Communication on Foreign Aid—programme, which is drawing to a close...Economic aspects (Agriculture) Aggregation operators Budget
Working PaperThe International Fiscal Implications of Global Poverty Reduction and Global Public Goods Provision
The mixed record on the 2015 Millennium Development Goal (MDG) targets and the focus on global public goods in post-MDG debates questions the future of traditional development co-operation (official development assistance, ODA)...Mathematical models (Economic development) Tax evasion Taxation
BlogSharing for Prosperity
17 April 2013 Minister Heikki Eidsvoll Holmås Economic growth in itself will not end poverty...Children Democracy Economic growth
BlogThe Imperative for Strengthening International Tax Co-operation
GUEST Angle John Langmore and Perrin Wilkins When delivering the eighth WIDER Annual Lecture on rethinking growth strategies in 2004 Dani Rodrik explored means of building the rate of economic growth in poor countries and suggested ‘trying to i...Economic growth Economic policy Financial institutions, International
Working PaperWealth Distribution, Lobbying and Economic Growth: Theory and Evidence
This paper presents a model allowing one to analyze the joint determination of inequality, taxes, human capital and growth. We consider the political economy of redistribution between three income groups in a dynamic economy...Econometric models (Economic development) Education Income distribution