Skip to main content

The Role of Tax Expenditures in Enabling Illicit Financial Flows

International Development Policy
Christian von Haldenwang, Lucas Millán-Narotzky, Irma Mosquera Valderrama, Agustín Redonda - German Institute of Development and Sustainability (IDOS)

Pathways Into the Tax Net: Better Ways to Register African Taxpayers

Edward Groening, Mick Moore, Denis Mukama, Ronald Waiswa - Institute of Development Studies (IDS)

Regional tax governance

In: Handbook of Regional Cooperation and Integration.
Dries Lesage, Wouter Lips, Eli James Moskowitz, Attiya Warris - Ghent Centre for Global Studies (GCGS - UGent)

Digital IDs and Digital Payments – Opportunities and Challenges for Tax Administration

Fabrizio Santoro, Wilson Prichard, Giulia Mascagni - Institute of Development Studies (IDS)

Taxing High Net Worth Individuals in Nigeria: Preliminary Insights and the Case of Borno State

Giovanni Occhiali, Jalia Kangave, Hamza Ahmed Khan - Institute of Development Studies (IDS)

System Change for Economic Transformation: Toward Fair Fiscal Contracts

Katja Hujo, Ricardo Fuentes-Nieva - United Nations Research Institute for Social Development (UNRISD)

Engendering Taxation: a Research and Policy Agenda

Anuradha Joshi, Jalia Kangave, Vanessa van den Boogaard - Institute of Development Studies (IDS)

The politics of taxation in Uganda: The role of Uganda Revenue Authority

Sam Hickey - Global Development Institute (GDI)

Fiscal Measures to Support Post-Pandemic Resilience

Jayant Menon, Conrad van Gass, Mma Ekeruche et al. - Institute of Development Studies (IDS)

Are Trade Rules Undermining Taxation of the Digital Economy in Africa?

Karishma Banga, Alexander Beyleveld - Institute of Development Studies (IDS)

Is the conventional wisdom on resource taxation correct? Mining evidence from African countries' tax legislations

Journal: World Development
Isaac Amedanou, Bertrand Laporte - Centre d'Etudes et de Recherches sur le Développement International (CERDI)

Using Machine Learning to Create a Property Tax Roll: Evidence from the City of Kananga, D.R. Congo

Bergeron, Augustin; Fournier, Arnaud; Kabeya, John Kabeya; Tourek, Gabriel; Weigel, Jonathan L. - Institute of Development Studies (IDS)

The BEPS Project: achievements and remaining challenges

Sabine Laudage Teles - German Institute of Development and Sustainability (IDOS)

African taxation system remains unfair since colonial times

Abel Gwaindepi - Danish Institute for International Studies (DIIS)

The Global Tax Expenditures Transparency Index

Agustin Redonda, Lucas Millan, Christian von Haldenwang, Flurim Aliu - German Institute of Development and Sustainability (IDOS)

Lessons for tax policy from the Oslo-hosted WIDER Development Conference

Abrams M.E. Tagem - United Nations University World Institute for Development Economics Research (UNU-WIDER)

Towards a UN Tax Convention?

Sabine Laudage Teles, Christian von Haldenwang - German Institute of Development and Sustainability (IDOS)

Tax Treaty Shopping and Developing Countries

Maarten van 't Riet, Arjan Lejour - Institute of Development Studies (IDS)

Taxation and accountability in sub-Saharan Africa

Roel Dom, Oliver Morrissey, Abrams M.E. Tagem - United Nations University World Institute for Development Economics Research (UNU-WIDER)

Filling in the blanks: How does information about the Swedish EITC affect labour supply?

Labour Economics
Pär Nyman, Linuz Aggeborn, Linuz Aggeborn - Department of Government Uppsala University

How to support the emergence of effective tax systems

Antonio Savoia, Kunal Sen - United Nations University World Institute for Development Economics Research (UNU-WIDER)

Inclusive and Effective International Tax Cooperation: Views From the Global South

Cazdow, Lucinda; Hearson, Martin; Heitmüller, Frederik; Kuhn, Katharina; Okagna, Okanga; Randriamanalina, Tovony - Institute of Development Studies (IDS)

Tax Treaty Norms Among Lower- Income Countries and the Role of the UN Model: Past, Present and Potential

Hearson, Martin; Heitmüller, Frederik; Arel-Bundock, Vincent - Institute of Development Studies (IDS)

Beyond Greed: Why Armed Groups Tax

Bandula-Irwin, Tanya; Gallien, Max; Jackson, Ashley; van den Boogaard, Vanessa; Weigand, Florian - Institute of Development Studies (IDS)

Explaining Informal Taxation and Revenue Generation: Evidence from south-central Somalia

Vanessa van den Boogaard, Fabrizio Santoro - Institute of Development Studies (IDS)

Technology Evolution and Tax Compliance: Evidence from Rwanda

Naphtal Hakizimana, Fabrizio Santoro - Institute of Development Studies (IDS)

Revenue Statistics in Asia and the Pacific 2023

OECD - OECD Development Centre OECD/DC

Fiscal State Capacity

Special Issue: Journal of Institutional Economics
Antonio Savoia, Kunal Sen (eds.) - United Nations University World Institute for Development Economics Research (UNU-WIDER)

Institutions and tax capacity in sub-Saharan Africa

Journal of Institutional Economics
Abrams Mbu Enow Tagem, Oliver Morrissey - United Nations University World Institute for Development Economics Research (UNU-WIDER)

Pre-colonial centralization and tax compliance norms in contemporary Uganda

Journal of Institutional Economics
Merima Ali, Odd-Helge Fjeldstad - Chr.Michelsen Institute (CMI)

Special Issue on Fiscal State Capacity

Journal of Institutional Economics
Antonio Savoia, Kunal Sen (eds) - United Nations University World Institute for Development Economics Research (UNU-WIDER)

Taxpayer response to greater progressivity. Evidence from personal income tax reform in Uganda

Maria Jouste, Tina Kaidu Barugahara, Joseph Okello Ayo, Jukka Pirttilä, Pia Rattenhuber - United Nations University World Institute for Development Economics Research (UNU-WIDER)

The Politics of Taxation and Tax Reform in Times of Crisis: Covid-19 and Attitudes Towards Taxation in Sierra Leone

van den Boogaard, Vanessa; Prichard, Wilson; Orgeira, Nicolas - Institute of Development Studies (IDS)

The role of social protection in environmental fiscal reforms

Daniele Malerba - German Institute of Development and Sustainability (IDOS)

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

ICTD Working Paper 130
Henry C. Edeh - Institute of Development Studies (IDS)

Tax and sustainable development in sub-Saharan Africa. Beyond accountability and responsiveness

Alex Adegboye, Abrams M.E. Tagem - United Nations University World Institute for Development Economics Research (UNU-WIDER)

Sanction-busting through tax havens

Kerim Can Kavakli, Giovanna Marcolongo, Diego Zambiasi - United Nations University World Institute for Development Economics Research (UNU-WIDER)

Catch Them If You Can: the Politics and Practice of a Taxpayer Registration Exercise

Max Gallien, Giovanni Occhiali, Vanessa van den Boogaard - Institute of Development Studies (IDS)

Fiscal dependence on extractive revenues. Measurement and concepts

Kyle McNabb - United Nations University World Institute for Development Economics Research (UNU-WIDER)

Tax expenditures in OECD countries: findings from the Global Tax Expenditures Database

Christian von Haldenwang - German Institute of Development and Sustainability (IDOS)

Did withholding value-added tax improve revenue collection in Zambia?

Kwabena Adu-Ababio et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)

New estimates on the share of tax evasion in Zambia

Kwabena Adu-Ababio et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)

The Alternatives to Universal Tax Registration in Sri Lanka

Verité Research
Mick Moore, Nishan de Mel - Institute of Development Studies (IDS)

La taxation des carburants de l’aviation civile comme source de financement à destination des pays vulnérables

Alou Adessé Dama - Fondation pour les études et recherches sur le développement international (FERDI)

The Tax Response to COVID-19 in Ethiopia: Lessons for the Future

Akalu, Mulugeta; Gashaw, Misganaw; Asegid, Zerihun - Institute of Development Studies (IDS)

Technology and Tax: Adoption and Impacts of E-services in Rwanda

Santoro, Fabrizio; Lees, Adrienne; Carreras, Marco; Mukamana, Theonille; Hakizimana, Naphtal; Nsengyiumva, Yves - Institute of Development Studies (IDS)

New global estimates on profits in tax havens suggest the tax loss continues to rise

Ludvig Wier & Gabriel Zucman - United Nations University World Institute for Development Economics Research (UNU-WIDER)

The role of automatic stabilizers and emergency tax–beneft policies during the COVID‑19 pandemic

The European Journal of Development Research
H. Xavier Jara, Lourdes Montesdeoca & Iva V. Tasseva - United Nations University World Institute for Development Economics Research (UNU-WIDER)

New country on the SOUTHMOD map

Anna Toppari - United Nations University World Institute for Development Economics Research (UNU-WIDER)

Beyond ideology, we need an emergency tax for emergency times: What the UK could learn from tax debates in Latin America

Matt Barlow - Department of International Development King’s College London (DID)

The effects of taxation on income inequality in sub-Saharan Africa

Idrissa Ouedraogo et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)

Public Channels of Access and State–Citizen Encounters in the Namibian Tax System

Johanna Söderström & Marcus Wangel - Department of Government Uppsala University

Does aid fragmentation affect tax revenue dynamics in developing countries?

Ali Compaoré and Abrams M.E. Tagem - United Nations University World Institute for Development Economics Research (UNU-WIDER)

So close and yet so far: the ability of mandatory disclosure rules to crack down on offshore tax evasion

Elisa Casi, Mohammed Mardan & Rohit Reddy Muddasani - United Nations University World Institute for Development Economics Research (UNU-WIDER)

Carbon fiscal reform. A long-term perspective for the current energy crisis

Mauricio Böhl Gutierrez, Daniele Malerba - German Institute of Development and Sustainability (IDOS)

Tools for effective tax administration

Janet Simbeye - United Nations University World Institute for Development Economics Research (UNU-WIDER)

The end of tax incentives in mining? Tax policy and mining foreign direct investment in Africa

African Development Review
Seydou Coulibaly and Abdramane Camara - Centre d'Etudes et de Recherches sur le Développement International (CERDI)

Unpacking ‘Tax Morale’: Distinguishing Between Conditional and Unconditional Views of Tax Compliance

Wilson Prichard - Institute of Development Studies (IDS)

The effects of corporate taxes on small firms

Journal of Public Economics
Jarkko Harju, Aliisa Koivisto & Tuomas Matikka - United Nations University World Institute for Development Economics Research (UNU-WIDER)

Tax revenues and tax capacity in sub-Saharan Africa

Abrams M.E. Tagem & Oliver Morrissey - United Nations University World Institute for Development Economics Research (UNU-WIDER)

Sales recovered faster from the pandemic than employment

Evidence from tax administrative and survey data in Zambia
Aliisa Koivisto et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)

Taxation in Namibia: an everyday political practice without deliberation and influence

The Journal of Modern African Studies
Johanna Söderström - Department of Government Uppsala University

Bootcamp for better tax policies in Africa

Amina Ebrahim - United Nations University World Institute for Development Economics Research (UNU-WIDER)

Quick-fix taxation could burden poor households

Johan Sävström - Nordic Africa Institute (NAI)

Tax Obsessions: Taxpayer Registration and the Informal Sector in sub-Saharan Africa

MIck Moore - Institute of Development Studies (IDS)

Promoting education under distortionary taxation: equality of opportunity versus welfarism

The Journal of Economic Inequality
Pertti Haaparanta et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)

After the pandemic – an opening for tax reforms

Post-Covid taxation challenges across Africa
Jörgen Levin - Nordic Africa Institute (NAI)

Blog: Why We Need Greater Transparency on How Aid Is Taxed

Jorge Moreira da Silva & Pascal Saint-Amans - OECD Development Centre OECD/DC