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

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Tax revenue
Working Paper
Constraints on the executive and tax revenues in the long run

We argue that tax revenues and political institutions placing constraints on the executive power may reinforce each other over time and so co-evolve in the long run...

Constraints on the executive Tax revenue Institutions
Technical Note
Government Revenue Dataset (2021): country notes

This technical note is the third in a series based on the UNU-WIDER Government Revenue Dataset (GRD). The preceding notes have described in detail the variables contained within the GRD and the source selection procedures ...

GRD Government revenue Tax data
Technical Note
Government Revenue Dataset (2021): variable description

This technical note is part of a series of technical notes describing the construction of the Government Revenue Dataset (GRD)...

GRD Tax data Tax revenue
Technical Note
Government Revenue Dataset (2021): source selection

This technical note is part of a series of technical notes describing the construction of the Government Revenue Dataset (GRD). We provide an overview of the underlying sources in the GRD and the criteria used in order to select data from them...

GRD Data sources Government revenue
Working Paper
Good institutions and tax revenue outcomes in resource-rich countries: When ‘good’ is not enough

Developing countries that experience commodity booms struggle to mobilize sustainable tax revenues...

resource rent Tax revenue Institutions
Policy workshop
SA-TIED workshop: Tax revenue mobilization in South Africa

Following the success of the August seminar on tax depreciation allowances and tax revenue mobilization in South Africa , SA-TIED hosted a workshop to discuss the issue further between programme stakeholders including staff from the South African...

7 October 2020
Online
Past event
Blog
Developing countries would benefit from improved tax collection: What can help?

The ability to raise revenues from taxes – called “fiscal capacity” – is a crucial aspect for the functioning of any state...

Tax revenue Fiscal capacity Income tax
Working Paper
Combatting debt bias in South African firms: The case for an allowance for corporate equity

The problem of debt bias can be tackled through either disincentivizing the use of debt financing or incentivizing the use of equity financing...

Debt bias Investment incentives Corporate tax
News
Director Kunal Sen contributes to blog on taxation in developing countries

The capability to raise revenues from taxes – often called fiscal capacity – is a crucial aspect for the functioning of every state, particularly in developing countries. They need higher revenues to invest in a number of economic and...

Taxation SDGs Tax revenue
Book Chapter
Mining's contribution to low- and middle-income economies

From the book: Extractive Industries

Mining Development Tax revenue
Journal Article
Political Competition and Tax Revenues in Developing Countries

Part of Journal Special Issue Fiscal Policy, State Building and Economic Development

Tax revenue political competition Volatility
Policy Brief
Aid is not dead: The latest evidence on the effectiveness of ODA Foreign aid Macroeconomics Tax revenue
Working Paper
Mining’s contribution to low- and middle-income economies

In several low- and middle-income countries with important extractive sectors, gross national income has developed favourably. Africa has benefitted most, particularly West Africa...

Mining Development Tax revenue
Working Paper
Tax revenues in transition countries: Structural changes and their policy implications

Changes in the tax structure and category of taxes clearly matter when it comes to initiating tax policies. This paper employs data from a sample of 33 transitional countries over the period 1991–2014...

Tax revenue Economic growth Transitional economies
Working Paper
Political competition and tax revenues in developing countries

Building on the literature of the political economy of taxation, this article explores the relationship between political competition and tax revenues using a sample of 89 developing countries from 1988 to 2010...

Tax revenue political competition Volatility
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