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Taxation
Blog
How multinationals continue to avoid paying hundreds of billions of dollars in tax: New research
Placeholder

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 Article
How do small firms respond to tax schedule discontinuities?: Evidence from South African tax registers

Part of Journal Special Issue Public economics and development action

Corporate governance Small business Taxation
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 Mozambique - MOZMOD v2.3

This report documents MOZMOD, the SOUTHMOD model developed for Mozambique. This work was carried out by the Ministry of Economy and Finance of Mozambique in collaboration with the project partners in the scope of the SOUTHMOD project...

Fiscal policy Revenue Taxation
Working Paper
The 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 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
Report
SOUTHMOD country report Ecuador - ECUAMOD v1.4

This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador. This work was carried out by the ISER in collaboration with the Instituto de Altos Estudios Nacionales and UNU-WIDER...

taxes Benefits microsimulation
Journal Article
How 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
Report
SOUTHMOD country report Zambia - MicroZAMOD v2.3

This report documents MicroZAMOD, the SOUTHMOD model developed for Zambia. This work was carried out by Zambia Institute for Policy Analysis & Research ( ZIPAR ) in collaboration with the project partners. in the scope of the SOUTHMOD project...

Revenue Taxation SOUTHMOD
Research Brief
The missing billionaires: Correcting the data on top incomes in China Top incomes Income inequality Taxation
Journal Article
Quantifying the Impacts of Expanding Social Protection on Efficiency and Equity: Evidence from a Behavioral Microsimulation Model for Ghana

Part of Journal Special Issue SOUTHMOD: Modelling Tax-benefit Systems in Developing Countries

Developing countries Social protection Taxation
Journal Article
Tax-benefit Microsimulation and Income Redistribution in Ecuador

Part of Journal Special Issue SOUTHMOD: Modelling Tax-benefit Systems in Developing Countries

Income Taxation
Journal Article
The Effects of the Value-Added Tax on Revenue and Inequality

This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using newly released macro data...

Economic development Equality and inequality Taxation
Working Paper
Can a wage subsidy system help reduce 50 per cent youth unemployment?: Evidence from South Africa

The paper examines the incidence and employment impacts of the Employment Tax Incentive, a South African wage subsidy system that is targeted at the employers of low-wage youth...

Employment youth unemployment Taxation
Working Paper
Tax research in South Africa

This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa...

Taxation Tax administration data Tax incidence
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
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