Filter by...
Reset all
Publications (5)
Working Paper
pdf
Cross-border traders face a choice between official and unofficial border crossings. The latter allow them to evade taxes, but expose them to other risks, such as bribes, fines, and arrest. We investigate the perceptions of cross-border traders about the risks of trading officially vs unofficially...
Working Paper
pdf
– The role of internal debt
Illicit financial flows directly impact a country’s ability to raise, retain, and mobilize its own resources to finance sustainable development. Against a backdrop of a weak public financial position attributed to capital flight, tax avoidance, and dependence on corporate income taxes, governments...
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
The Political Economy of Africa's Emergent Middle Class
Working Paper
pdf
– Evidence from Kenya
Barrington Moore’s famous line ‘no bourgeoisie, no democracy’ is one of the most quoted claims in political science. But has the rise of the African middle class promoted democratic consolidation? This paper uses the case of Kenya to investigate the attitudes and behaviours of the middle class...
Working Paper
pdf
In evaluating tax reform in the developing countries, one first needs to determine what is the unique role of the tax system in each particular country. One of the key reasons for undertaking tax reforms in Kenya was to address issues of inequality and to create a sustainable tax system that could...
Displaying 5 of 5 results