Working Paper
Choices for spending government revenue
This paper examines a broad range of opportunities for addressing the pressing human development needs of low-income countries by using new oil, gas, and mineral discoveries. It assesses how much of an impact can be made on the funding gaps for...
Working Paper
Tax-benefit microsimulation modelling in Zambia
This study presents the findings from a feasibility study on the potential for developing a static tax-benefit microsimulation model for Zambia. The paper focuses on the details of the tax-benefit system and possible data sources, building on...
Working Paper
Toward closer cohesion of international tax statistics
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...
Working Paper
Extractive revenues and government spending
The prescription of optimally managing natural resource revenue windfalls by smoothing consumption across generations using an intergenerational sovereign wealth fund that only invests in foreign assets is not appropriate for resource-rich developing...
Report
SOUTHMOD country report Uganda - UGAMOD v1.4
View the latest UGAMOD country report here. This report documents UGAMOD, the SOUTHMOD model developed for Uganda. The report describes the different tax–benefit policies in place, how the microsimulation model picks up these different provisions...
Blog
Four things to consider to improve public revenues in the Global South: New findings from the Government Revenue Dataset
by
Kyle McNabb, Annalena Oppel
October 2023
Across the Global South, governments continue efforts to increase domestic revenues and capacity for public spending. As concerns over debt distress...
Working Paper
Tax revenue data in Africa: the Government Revenue Dataset and African Tax Outlook in comparison
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...
Working Paper
Glimpses of fiscal states in sub-Saharan Africa
There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent states have steadily...
Report
SOUTHMOD country report Mozambique - MOZMOD v2.6
View the latest MOZMOD country report here. This report documents MOZMOD, the SOUTHMOD model developed for Mozambique. The report describes the different tax-benefit policies in place, how the microsimulation model picks up these different provisions...
Report
SOUTHMOD country report Uganda - UGAMOD v1.8
View the latest UGAMOD country report here. This report documents UGAMOD, the SOUTHMOD model developed for Uganda. It describes the different tax–benefit policies in place, how the microsimulation model picks up these different provisions, and the...
Working Paper
Tax-benefit microsimulation model in Rwanda
This paper assesses the feasibility of developing a tax and benefit microsimulation model in Rwanda. Tax-benefit microsimulation can be used to explore ways in which national development goals can be achieved in a cost-effective manner, and to assess...
Report
SOUTHMOD country report Mozambique - MOZMOD v2.10
This report documents MOZMOD, the SOUTHMOD model developed for Mozambique. It describes the different tax-benefit policies in place, how the microsimulation model picks up these different provisions, and the database on which the model runs. It...