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Publications (110)
Journal Article
ARTICLE IS ON EARLY VIEW | This study investigates the effects of taxation on income inequality in an unbalanced panel of 45 countries in Sub-Saharan Africa over the period 1980–2018. We use two-stage least squares and the instrumental variables quantile regression estimates. We find that taxation...
Working Paper
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This paper compares two important sources of tax revenue statistics for African countries, namely the Africa Tax Administration Forum’s African Tax Outlook and the United Nations University World Institute for Development Economics Research's Government Revenue Dataset. We consider the background...
Blog
Improving early child development outcomes in low-income settings requires affordable, sustainable, and easily scalable solutions. The “First Steps” programme in Rwanda has substantial positive effects on child development and offers a blueprint for interventions seeking to improve parental...
Journal Article
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
This article examines the impact of foreign aid and taxes on government spending for 67 developing countries during 1980–2013 using dynamic heterogeneous (panel) time-series techniques. We find that spending, aid and tax ratios comprise an equilibrium (cointegrated) relation.On average, the aid...
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This study is positioned in two strands of literature—intersectionality and social mobility. It is the first to measure (dis)advantage at the individual level as an outcome of the intersectionality of identities and parental circumstances. By linking circumstances at the parental level with (dis...
– New findings from the Government Revenue Dataset
Across the Global South, governments continue efforts to increase domestic revenues and capacity for public spending. As concerns over debt distress grow and following the IMF and World Bank’s fall meetings, we share important research advancements made with UNU-WIDER’s Government Revenue Dataset...
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– A neural network approach
Double taxation treaties, by assigning taxing rights to rival countries and thereby eradicating double taxation, aim to facilitate cross-border trade and investment. The eradication of double taxation is achieved through reductions in withholding tax rates on passive income in source countries...
Working Paper
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We examine how village-level social group dominance affects the educational and occupational mobility of minority and other social groups in rural India across multiple generations. We distinguish between upper caste and own-group dominance and examine the mechanisms underpinning inequality in...
Journal Article
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
– Experimental evidence from Rwanda
This study investigates the short- and medium-term impact of a randomized group-based early child development program targeting parents of children aged 6–24 months in a poor, rural district of Rwanda. This low-intensity, short-duration, and low-cost program engaged parents through sessions that...
Journal Article
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
Most studies of intergenerational mobility focus on adjacent generations, and there is limited knowledge about multigenerational mobility—status transmission across three generations. We examine multigenerational educational and occupational mobility in India, using a nationally representative data...
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– Beyond accountability and responsiveness
This paper establishes how accountability quality might mediate the effect of tax revenue on sustainable development in 41 sub-Saharan African countries for the period 1990–2019. The empirical evidence is based on three empirical strategies: generalized method of moments, instrumental variable Tobit...
– Intergenerational Mobility, Income Inequality, and Development
In the Global South economic mobility across generations or intergenerational economic mobility is in and of itself an important topic for research with consequences for policy. It concerns the 'stickiness' or otherwise of inequality because mobility is concerned with the extent to which children's...
In recent decades, India has experienced rapid economic growth alongside radical affirmative action programs enacted since independence. This column explores what we know about the impact on social mobility. While there is some evidence of educational mobility, occupational mobility has not...
Working Paper
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There is substantial empirical literature on the impact of climate vulnerability on economic outcomes in developing countries. However, this literature is still weak on the impact of climate vulnerability on tax revenue mobilization. To enrich the existing literature, this paper aims to investigate...
This study reviews what we know about parental investments and children's human capital in low-to-middle-income countries (LMICs). First, it presents definitions and a simple analytical framework. Then discusses determinants of children's human capital in the form of cognitive skills, socioemotional...
Working Paper
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While there is extensive literature examining the growth and development effects of foreign aid, very little attention has been paid to its potential impact on social mobility. Thus, this paper provides the first empirical evidence on the effects of foreign aid on intergenerational educational...
Working Paper
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This paper investigates the effects of taxation on income inequality in an unbalanced panel of 45 countries in sub-Saharan Africa over the period 1980–2018. We use instrumental-variable two-stage least squares and instrumental-variable quantile regression estimates. We find that taxation widens...
Working Paper
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– Challenges and opportunities for sub-Saharan Africa
Effective domestic revenue mobilization has gained renewed urgency, especially in the light of the need to recover from the COVID-19 pandemic. In taxation debates, the ‘informal sectors’ have hitherto been assumed to be a part of the problem and implicitly mistaken for lucrative tax bases. First, I...
Blog
Early in October 2022, international and Colombian researchers gathered together for three days at the UNIANDES campus, located at the foot of the impressive Monserrate in Bogotá, Colombia. They were there to discuss their latest advances in inequality research. This was the second WIDER Development...
Blog
In response to the COVID-19 pandemic, governments financed more than 5000 fiscal support policies worldwide in 2020–21. The pandemic response is an example of how governments react to a major covariate shock —an often unforeseen shock with adverse effects on populations and major consequences for...
Blog
For several decades, UNU-WIDER has actively worked on pathfinding and groundbreaking research on inequalities. We host one of the most extensive collections of income inequality statistics in the world freely available and updated annually. I have written previously about how the institute was...
Blog
Developing countries will be predominantly urban by 2030. While urbanization is historically associated with development and broad-based social mobility, its effects on social mobility in cities of the Global South are more variable and less uniformly optimistic. Improving lives for the urban poor...
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– A heterogeneous co-integrated panel analysis
A substantial amount of aid to developing countries is given to the government, or goes through the budget, meaning it should have an impact on government fiscal behaviour (particularly on government spending). The few existing empirical studies on the effects of aid on government spending neglect...
Working Paper
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This paper empirically investigates the link between the level of government revenue per capita and six indicators of quality of governance in an unbalanced panel data set consisting of all countries in the world (217) using data from 1980 to 2020. It uses single-equation GMM techniques and a VAR...
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– Observations with new tax data
There exists a burgeoning empirical literature on the impact of aid fragmentation on development outcomes in aid-receiving countries, with it being widely recognized that aid fragmentation is deleterious. This paper adds to the existing literature by estimating the impact of aid fragmentation on tax...
Working Paper
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Multinational corporations shift a large share of their foreign profits to tax havens and, due to this corporate tax avoidance, governments worldwide lose a portion of their tax revenues. In this paper we study the consequences of multinational tax avoidance for the structure of government tax...
Displaying 32 of 110 results