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Research and policy briefs
Evidence-based policymaking is crucial. Use our publications search to browse nearly 200 briefs which highlight the findings and policy implications of our research.
Micro, Small, and Medium Enterprises in Vietnam
This new Open Access book provides a comprehensive analytic contribution to a crucial topic within development economics. Based on fifteen years of continued data collection and research efforts it brings together nine up-to-date studies on... read more
175 UNU-WIDER articles, publications, projects, experts...
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
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
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
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 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
ReportSOUTHMOD 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
Journal ArticleQuantifying 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 CountriesDeveloping countries Social protection Taxation
Journal ArticleTax-benefit Microsimulation and Income Redistribution in Ecuador
Part of Journal Special Issue SOUTHMOD: Modelling Tax-benefit Systems in Developing CountriesIncome Taxation
Journal ArticleThe 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