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

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Tax reform
Working Paper
Taxation and income distribution in Myanmar: Application of a new computable general equilibrium (CGE) model

Despite major public finance reform efforts over the last decade, Myanmarese public finances continue to be characterized by relative weakness in revenue collection, budget execution, and long-term sustainability...

Myanmar Tax reform Economic efficiency
Working Paper
Glimpses of fiscal states in sub-Saharan Africa

There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true...

Tax Revenue Sub-Saharan Africa
Technical Note
Top income adjustments and tax reforms in Ecuador: an application of ECUAMOD

This technical note has been produced alongside a WIDER working paper assessing the effects on income inequality and income tax simulations of adjusting top incomes of employees in survey data based on administrative tax records in Ecuador...

Top incomes Tax data Tax reform
Policy seminar
Assessing Presumptive Tax Policy in Uganda

This online event will be organized to introduce the results of an assessment of presumptive tax policy in Uganda. The seminar will cover effect estimates of Uganda's recent presumptive tax reform and recommendations for amending the tax regime...

26 August 2021
Online, Kampala, Uganda
Past event
Working Paper
The effects of personal income tax reform on employees’ taxable income in Uganda

We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13. The reform increased the tax-free lower threshold, increased tax rates for higher incomes, and introduced an additional highest tax band...

Personal income tax Uganda Administrative data
Working Paper
Trade tax reforms and poverty in developing countries: Why do some countries benefit and others lose?

This paper studies the relationship between trade tax and domestic tax reforms and poverty in developing countries, and explores whether the role of public goods provision matters in this relationship...

Common factor models Government spending policy Taxation
Working Paper
Top income adjustments and tax reforms in Ecuador

Top income under-coverage in developing countries not only leads to downward biased inequality indicators but might also affect the ex-ante evaluation of progressive tax reforms...

Top incomes Survey data Tax data
Working Paper
The economics and politics of foreign aid and domestic revenue

The main argument of this paper is that there is considerable heterogeneity in the way aid can shape tax performance in developing countries: through behavioural effects, donor conditionality, recipient policy reform and technical assistance; and the...

Aid Taxation Tax reform
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