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Publications (11)
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.
– An experimental analysis
We analyse policymakers’ incentives to fight corruption under different institutional qualities. We find that ‘public officials’, even when non-corrupt, significantly distort anti-corruption institutions by choosing a lower detection probability when this probability applies to their own actions...
Taxation and Inequality in Developing Countries: Lessons from the Recent Experience of Latin America
Part of Journal Special Issue
Fiscal Policy, State Building and Economic Development
Part of Journal Special Issue
Fiscal Policy, State Building and Economic Development
Working Paper
pdf
– The ICTD/UNU-WIDER GRD 2017
The Government Revenue Dataset (GRD) was launched in September 2014 and, in the few years since, has gone on to be recognized as the go-to source for researchers and policy makers seeking cross-country data on government revenues and taxes. However, as with any such project, successive rounds of...
Working Paper
pdf
– New evidence from the Government Revenue Dataset
Recent work on the relationship between tax structure and economic growth has offered little reliable evidence for developing countries. Yet it is in such countries where the greatest changes in tax structure not only have been seen over the past 30 years but will likely continue to be seen in the...
Working Paper
pdf
This paper investigates the relationship between taxation and firm performance in developing countries. Taking firm-level data from the World Bank Enterprise Surveys (WBES) and tax data from the Government Revenue Dataset (ICTD/UNU-WIDER), our results suggest that tax revenue benefits to firm growth...
Working Paper
pdf
– Lessons from the recent experience of Latin America
This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America. Although the tax system was regressive in the 1990s, tax changes promoted equality in the first decade of the 2000s. In...
Working Paper
pdf
– An experimental analysis
We analyse policy makers’ incentives to fight corruption under different institutional qualities. We find that ‘public officials’, even when non-corrupt, significantly distort anti-corruption institutions by choosing a lower detection probability when this probability applies to their own actions...
Nigeria, sub-Saharan Africa’s biggest economy and most populous country, has recorded high growth in recent years. Indeed, real GDP growth rate was 6.31 in 2014 (compared to the regional average of 4.35). Life expectancy has also increased (by 6.9 years since 1980) and so has mean years of schooling...
Working Paper
pdf
This study examines the relationship between growth and employment in Nigeria to gain insights into the country's paradox of high economic growth alongside rising poverty and inequality. The methodology adopted is the Shapley decomposition approach, complemented with econometric estimation of the...
Working Paper
pdf
– Poverty Reduction and Social Development in Post-conflict Countries
Conflict depletes all forms of human and social capital, as well as supporting institutions. The scale of the human damage can overwhelm public action, as there are many competing priorities and resources are often insufficient. What then should be the priorities for ‘post-conflict’ policy? Should...
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