The end of poverty postponed?
Over a billion people living in poverty and a $500 million per day loss of income for the poorest people in the world could soon be reality. Blog by Andy Sumner, Chris Hoy, Eduardo Ortiz-Juarez discusses their new research.
Africa’s lockdown dilemma: High poverty and low trust
There is growing unease that blindly replicating the COVID-19 policy responses of high-income countries might inflict irreparable damage to poor households and foment social unrest in developing countries. Read more
How is COVID-19 changing development? A WIDER Webinar Series
Catch up on recordings from the WIDER Webinar Series to hear from renowned researchers on the impact of COVID-19 on development, and the implications for the Global South. More webinars to be announced soon!
COVID-19: macroeconomic dimensions in the developing world
The COVID-19 pandemic represents an unprecedented global crisis. The task for economic policy is to help keep people alive, enterprises afloat, and households out of poverty.
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UNU-WIDER has partnered up with a team of international researchers from across four institutes on an exciting and very timely research initiative to collect real time data on the coronavirus and its social and economic consequences.
Journal Article: Tax-motivated transfer mispricing in South Africa - direct evidence using transaction data
This new Open Access article provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country.
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180 UNU-WIDER articles, publications, projects, experts...
ReportSOUTHMOD country report Ghana - GHAMOD v2.0
This report documents GHAMOD, the SOUTHMOD model developed for Ghana. The report describes the different tax-benefit policies in place, how the microsimulation model picks up these different provisions, and the database on which the model runs...Taxation Government revenue GHAMOD
ReportSOUTHMOD country report Zambia - MicroZAMOD v2.4
This report documents MicroZAMOD, the SOUTHMOD micrososimulation model developed for Zambia...Taxation Government revenue MicroZAMOD
ReportSOUTHMOD country report Uganda - UGAMOD v1.4
This report documents UGAMOD, the SOUTHMOD model developed for Uganda...SOUTHMOD UGAMOD Taxation
ReportSOUTHMOD country report Ecuador - ECUAMOD v1.5
This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador...taxes Benefits microsimulation
ReportSOUTHMOD country report Mozambique - MOZMOD v2.6
This report documents MOZMOD, the SOUTHMOD model developed for Mozambique. The report describes the different tax-benefit policies in place, how the microsimulation model picks up these different provisions, and the database on which the model runs...Fiscal policy Revenues Taxation
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
ProjectFiscal states - the origins and developmental implications
Theme: Current programmefiscal capacity Taxation Building State Capabilities
ProjectBuilding up efficient and fair tax systems - lessons based on administrative tax data
Theme: Current programmeTaxation Administrative data Tax compliance
BlogHow multinationals continue to avoid paying hundreds of billions of dollars in tax: New research
Tax havens have become a defining feature of the global financial system. Multinational companies can use various schemes to avoid paying taxes in countries where they make vast revenues...corporate income tax Taxation Profit shifting
Journal ArticleHow do small firms respond to tax schedule discontinuities? : Evidence from South African tax registers
Part of Journal Special Issue Public economics and development actionCorporate governance Small business Taxation
ReportSOUTHMOD country report Uganda - UGAMOD v1.1
View the latest UGAMOD country report here . 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
ReportSOUTHMOD country report Mozambique - MOZMOD v2.3
View the latest MOZMOD country report here . This report documents MOZMOD, the SOUTHMOD model developed for Mozambique...Fiscal policy Revenue Taxation
Working PaperThe tax elasticity of formal work in African countries
A key policy problem in most developing countries is the size of the informal sector and its persistence over time...Developing countries Informality Labour supply
Working PaperTrade 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
ReportSOUTHMOD country report Ecuador - ECUAMOD v1.4
View the latest ECUAMOD country report here . This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador...taxes Benefits microsimulation
Journal ArticleHow do small firms respond to tax schedule discontinuities?: Evidence from South African tax registers
This article is currently available for early online view. We study the responsiveness of small- and medium-sized firms to a small-business corporate income tax schedule using population-wide administrative data from South Africa...Corporate governance Small business Taxation