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Creating the fiscal space for development
Theme: Fiscal space
16 UNU-WIDER articles, publications, projects, experts...
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Journal Article
Constraints on the executive and tax revenues in the long runPart of Journal Special Issue Fiscal state capacity
Working Paper
Fiscal consequences of corporate tax avoidanceMultinational corporations shift a large share of their foreign profits to tax havens and, due to this corporate tax avoidance, governments worldwide lose a portion of their tax revenues. In this paper we study the consequences of multinational tax...
Blog
Tax revenues and tax capacity in sub-Saharan AfricaAfrican countries raise lower amounts of tax as a share of national income (GDP) than other countries. Researchers are interested in understanding why...
Technical Note
Government Revenue Dataset (2021): country notesThis technical note is the third in a series based on the UNU-WIDER Government Revenue Dataset (GRD). The preceding notes have described in detail the variables contained within the GRD and the source selection procedures. In this technical note, we...
Working Paper
Constraints on the executive and tax revenues in the long runWe argue that tax revenues and political institutions placing constraints on the executive power may reinforce each other over time and so co-evolve in the long run. This may also bring a shift in the composition of revenues, from taxes levied on a...
Technical Note
Government Revenue Dataset (2021): variable descriptionThis technical note is part of a series of technical notes describing the construction of the Government Revenue Dataset (GRD). This document specifically focuses on the composition of variables in the GRD (version August 2021) and across the...
Technical Note
Government Revenue Dataset (2021): source selectionThis technical note is part of a series of technical notes describing the construction of the Government Revenue Dataset (GRD). We provide an overview of the underlying sources in the GRD and the criteria used in order to select data from them. In...
Working Paper
Do multinational companies shift profits out of developing countries?This study aims at providing causal evidence for tax-motivated profit-shifting out of developing countries, which, while often claimed to be the most affected, have been largely neglected in the literature. It uses global firm-level panel data from...
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