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125 UNU-WIDER articles, publications, projects, experts...
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Working Paper
Tax effort revisited: new estimates from the Government Revenue DatasetAttention on domestic resource mobilization—particularly in developing countries—has increased significantly in recent years. This stems from, among other things, recognition in the Sustainable Development Goals that further domestic funding is...
Working Paper
The effects of a risk-based approach to tax examinationsWhile technical assistance and increased use of ICT in the area of tax administration have been regarded to hold considerable promise for greater revenue collection, the evidence on how these activities work in the real-world circumstances of...
Blog
Social protection at a crossroad
How can we ensure a resilient and inclusive recovery from COVID-19? How can we hold on to the target of eradicating poverty and hunger by 2030, with...
Blog
Co-creation for fair and efficient taxation: Research recommendations to improve policiesHow can we determine the taxation of wage earners or multinational corporations in a fair manner? Will simplifying tax administration help increase...
Blog
Unlocking the mystery of domestic savings: What difference do they make?The socioeconomic fallout from the ongoing COVID-19 pandemic has brought to the fore discussions on domestic resource mobilization (hereafter DRM)...
Working Paper
Global oil theft: impact and policy responsesThis paper, the first of two on global oil theft and fraud, discusses the prevalence, methods, and consequences of global oil theft, valued at US$133 billion per year and equivalent to 5–7 per cent of the global market for crude oil and petroleum...
Blog
91% of sub-Saharan African workers don’t save for old age: Why that’s a problem and how to fix it
Less than 10% of the workers in sub-Saharan Africa save for old age, the lowest rate for any region in the world. That implies most of the...
Blog
What determines tax revenues mobilization?
Tax revenues and political institutions placing constraints on the executive power may reinforce each other over time and this may also bring a shift...
Blog
Oslo conference turns the spotlight on sustainable development financing
With the deadline for achieving the UN’s Sustainable Development Goals just seven years away, there is an increasing sense of urgency over the...
Blog
From tax data to inclusive policies: How collaboration can help
UNU-WIDER has worked for several years in collaboration with sub-Saharan African revenue authorities to facilitate the analysis of digital tax data...
Working Paper
Did Uganda’s corporate tax incentives benefit the Ugandan economy or only the firms?Uganda has one of the lowest corporate income tax collection rates in sub-Saharan Africa, while offering generous corporate tax incentives. It is unclear whether tax incentives achieve their objectives without primarily benefiting firms, potentially...
Blog
Lessons for tax policy from the WIDER Development Conference in Oslo
The annual WIDER Development Conference held this year in Oslo concentrated on domestic revenue mobilization (DRM). The 2.5-day hybrid event...
Displaying 16 of 125 results