Filter by...
Reset all
Publications (81)
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...
Journal Article
– Examining the role of conventional banks in deepening access to formal credit
ARTICLE IS ON EARLY VIEW | Using a unique district-level panel dataset, we investigate the effect of banking system penetration on financial inclusion in Ghana. To purge potential endogeneity bias in the underlying relationship, we exploit a change in the policy environment of the Ghanaian banking...
Working Paper
pdf
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...
Working Paper
pdf
The documented under-representation of marginalized groups in business ownership and the labour market is a concerning issue. This study explores how caste disparities in small-firm entrepreneurship impact on firm performance in India, focusing on the informal sector. Our examination shows a...
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...
Working Paper
pdf
Two well established stylized facts of economic development are a strong correlation between investment and income, and large differences in investment rates across countries. Construction is the largest component of investment. This paper examines the implications of heterogeneity in construction...
– 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...
Working Paper
pdf
– 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...
UNU-WIDER’s 6-week online course on delivering Sustainable Development Goal 8 (SDG 8) brings together recent research on the linkages between economic growth and decent work. Most of the evidence draws on recent UNU-WIDER publications, all of which are available to download for free. The course is...
– Patterns, Determinants, Consequences
One of the key features of modern economic growth is the process of structural transformation, which is the movement of workers from agriculture to manufacturing and services. In this study, the author identifies different routes to structural transformation that we see in the developing world. They...
Working Paper
pdf
– 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...
Working Paper
pdf
– An interpretative survey
When India became a republic in 1950, the economy was primarily agrarian, with three-fifths of output originating from agriculture. In the sixty years since independence, there has been a significant transformation of economic activity away from agriculture, with less than one-fifth of output now...
Working Paper
pdf
– A general equilibrium analysis
The structure employed is a small open economy, with one city and a rural hinterland, two traded goods, a transport sector, two specific factors, and mobile labour. A socially profitable programme will promote not only internal, but also external trade. Theory and numerical examples indicate that...
Working Paper
pdf
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...
Working Paper
pdf
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
pdf
– 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...
Displaying 16 of 81 results