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Publications (216)
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.
When seeking to increase their tax revenues, policy-makers face a likely tradeoff between decreasing personal income tax rates (making formalizing more attractive and potentially contributing to revenue) and alternatively raising tax rates (potentially slowing down the formalization of the economy...
Journal Article
– How far are they being used in low- and middle-income countries?
We examine how impact evaluation (IE) and associated syntheses contribute to evidence generation in low- and middle-income (LMIC) countries. We interviewed over 50 individuals from relevant organisations and five LMIC countries and drew on data from reports and repositories. The number of...
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.
– Equality of opportunity versus welfarism
A common claim in the policy discourse is that a government wishing to achieve equality of opportunity should use public provision of education for equalisation of opportunities rather than income taxation, which only equalizes incomes. We develop a framework in which the tax and education provision...
Journal Article
– Evidence from China
We investigate heterogeneous and nonlinear intergenerational transmission of education and the impact on this of house prices. Using the China Household Finance Survey, we construct household history of property pur-chases and educational investment over the past 16 years with current filial...
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.
– Method and Evidence from Micro-Data
This study 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. The paper proposes a novel approach to studying cross-border profit shifting, which has relatively...
Working Paper
pdf
– Evolving trends during the transition to a low carbon future
The first objective of this paper is to update earlier assessments of mineral dependence in lower-income countries. In 2018, the mining of metals and coal continued to be an important contributor to the economies of several low- and middle-income countries. As in our previous calculations of the...
– Five key issues and solutions
Taxation, and public sector matters more generally, are high on the agenda for the international development community. This is clearly reflected in the Sustainable Development Goals (SDGs). SDG17 stipulates the need for improving domestic resource mobilization directly, and most of the other SDGs...
– Example from Malawi
Social assistance programmes have proliferated across Africa alongside redemocratization — the return of multi-party systems with regular, competitive elections. Competitive elections in Africa can provide an incentive to welfare policy reform because they push presidential candidates and political...
The Rwandan government introduced the Vision 2020 Umurenge Programme (VUP) with donor support in 2008. The VUP comprises public works, unconditional direct support for those unable to work, and a financial services component that promotes financial literacy and provides credit. This new elite...
View the latest ECUAMOD country report here. This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador. The report describes the different tax–benefit policies in place, how the microsimulation model takes advantage of these different provisions, and the database on...
Working Paper
pdf
– Country priorities, fuel types, and energy decisions
This paper provides an overview of the energy transition in Asia. It sets out the underlying drivers and how these set energy transition priorities in China, India, and South East Asia. It particularly describes the role of (liquefied) natural gas in the growing energy demand and changing energy mix...
Working Paper
pdf
– A data-driven approach
Robust forecasting of mining sector revenues is key to effective budgeting (and broader fiscal management) in many resource-rich countries.However, this is challenging in practice, given commodity market volatility, the extended lags (and often opaque processes) between resource discoveries and...
Working Paper
pdf
– Are impact evaluation and impact evaluation synthesis contributing to evidence generation and use in low- and middle-income countries?
In 2006 the Center for Global Development’s report ‘When Will We Ever Learn? Improving lives through impact evaluation’ bemoaned the lack of rigorous impact evaluations. The authors of the present paper researched international organizations and countries including Mexico, Colombia, South Africa...
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.
Part of Journal Special Issue
Welfare and distributive effects of social assistance in the Global South
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.
– The Role of Decentralization
Part of Journal Special Issue
Welfare and distributive effects of social assistance in the Global South
Displaying 16 of 216 results