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

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Taxation
Report
SOUTHMOD 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
Report
SOUTHMOD country report Zambia - MicroZAMOD v2.4

This report documents MicroZAMOD, the SOUTHMOD micrososimulation model developed for Zambia...

Taxation Government revenue MicroZAMOD
Report
SOUTHMOD country report Uganda - UGAMOD v1.4

This report documents UGAMOD, the SOUTHMOD model developed for Uganda...

SOUTHMOD UGAMOD Taxation
Report
SOUTHMOD country report Ecuador - ECUAMOD v1.5

This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador...

taxes Benefits microsimulation
Report
SOUTHMOD 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 Article
Are 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
Project
Photo by Clay Banks on Unsplash Fiscal states - the origins and developmental implications

Theme: Current programme

fiscal capacity Taxation Building State Capabilities
Project
Building up efficient and fair tax systems project 2020 search photo Building up efficient and fair tax systems - lessons based on administrative tax data

Theme: Current programme

Taxation Administrative data Tax compliance
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

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
Report
SOUTHMOD 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 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

View the latest ECUAMOD country report here . This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador...

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
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