Second Preparatory Committee Session for FfD4

UNU-WIDER at the Second Preparatory Committee Session for the 4th International Conference on Financing for Development

UNU-WIDER contributes to policy recommendations for the G20

Sub-Saharan Africa faces an alarming debt burden that could hinder progress on sustainable development goals

COVID-19 pandemic, household welfare and diversification strategies of smallholder farmers in Uganda

The billionaire tax – a (modest) proposal for the 21st century by Gabriel Zucman

WIDER Annual Lecture 28 Brief

UNU-WIDER launches a free online training course in tax-benefit microsimulation for Global South countries

4 UNU-WIDER articles, publications, projects, experts...

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Research Brief
New estimates on the share of tax evasion in Zambia
Working Paper
Estimating tax gaps in Zambia

Assessing tax gaps—the difference between the potential and actual taxes raised—plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in...

Workshop
Tax gap workshop series

In October, UNU-WIDER convenes a series of tax gap workshops as part of the ongoing Tax research for development project. These workshops are designed to build the capacity of national tax administrators in estimating and addressing the tax gap—the...

Wed, 2 October 2024 – Wed, 30 October 2024
Past event
Working Paper
Estimating the value-added tax gap in Tanzania

This study measures the VAT compliance gap for small and medium-sized entities in Tanzania. Specifically, the study measures the under-reporting component of the VAT compliance gap. This study uses VAT declaration and audit data to conduct a bottom...

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