Skip to main content
EadiEadiEadi
JOIN
EADISEARCH

Donations and tax incentives Evidence from South Africa

Fadzayi Chingwere et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)
continue

Climate shocks and economic resilience. Evidence from Zambia's formal sector

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

Intended and unintended consequences of anti-avoidance rules. Evidence from Uganda

Muhammad Bashir et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)
continue

Toolkit for the estimation of tax gaps using a bottom-up approach

Mostafa Bahbah et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)
continue

How conflict and illicit economies undermine fiscal stability in Colombia

Santiago Tobón - United Nations University World Institute for Development Economics Research (UNU-WIDER)
continue

Revenue Statistics in Africa 2024

OECD et al. - OECD Development Centre OECD/DC
continue

The Global Tax Expenditures Transparency Index: Companion Paper

Agustin Redonda, Lucas Millan, Christian von Haldenwang et al - German Institute of Development and Sustainability (IDOS)
continue

Estimating the value-added tax gap in Tanzania

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

Tax Capacity in the West African Economic and Monetary Union

Alou Adessé Dama, Anouck Daubrée, Grégoire Rota-Graziosi - Centre d'Etudes et de Recherches sur le Développement International (CERDI)
continue

A Climate of Equality. Protecting the Environment and Safeguarding Justice in a Progressive Tax System

Tatiana Falcão, Jacqueline Cottrell - Vienna Institute for International Dialogue and Cooperation (VIDC)
continue

Redefining tax progressivity in developing countries. The Progressive Vertical Index

Ricardo Guerrero Fernandez - United Nations University World Institute for Development Economics Research (UNU-WIDER)
continue

Taxation in the context of high informality: Conceptual challenges and evidence from Sub-Saharan Africa

Review of Development Economics
Abel Gwaindepi - Danish Institute for International Studies (DIIS)
continue

Public opposition to fuel taxes in Europe: how important is social disadvantage and how do welfare regimes compare?

Journal of European Social Policy
Milena Büchs, Elena Bastianelli, Sylke V Schnepf - Sustainability Research Institute, School of Earth and Environment, University of Leeds (SRI)
continue

Improving Revenue Collection in Malawi. Tax Collectors’ Perspectives

Nyanyiwe Sulu, Mick Moore - Institute of Development Studies (IDS)
continue

The International Tax Regime Complex: Understanding Change in Global Tax Governance

Katharina Kuhn, Lucinda Cadzow, Frederik Heitmüller et al. - Institute of Development Studies (IDS)
continue

Differential Bunching Impacts Across the Income Distribution: Evidence from Tax Administrative Data

European Journal of Development Research
Kwabena Adu-Ababio, Samuel Bryson, Evaristo Mwale, John Rand - United Nations University World Institute for Development Economics Research (UNU-WIDER)
continue

The Effect of Citizens’ Perception of Governance on Tax Compliance: A Cross-Country Analysis Study for 32 Sub-Saharan African Countries

The European Journal of Development Research
Enrico Nichelatti, Heikki Hiilamo - United Nations University World Institute for Development Economics Research (UNU-WIDER)
continue

Do tax revenues track economic growth? Comparing panel data estimators

Economic Modelling
Antoine Cornevin, Juan Sebastian Corrales , Juan Pablo Angel Mojica - The Graduate Institute of International and Development Studies (IHEID)
continue

The effects of a risk-based approach to tax examinations: evidence from a tax pilot programme in Tanzania

International Tax and Public Finance
Amina Ebrahim, Elineema Kisanga, Ezekiel Swema et al. - United Nations University World Institute for Development Economics Research (UNU-WIDER)
continue

Distributive Impact of Green Taxes in Mexico

John R. Scott; Ricardo Massa; Ana Cecilia Parada - The Agence Française de Développement (AFD)
continue

What happens when you tax the rich?

Christopher Axelson, Jukka Pirttilä, Antonia Hohmann, Roxanne Raabe, Nadine Riedel - United Nations University World Institute for Development Economics Research (UNU-WIDER)
continue

WIDER Annual Lecture Brief | The billionaire tax – a (modest) proposal for the 21st century

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

Taxation of Fisheries in Kenya: Neither Improving Management nor Raising Revenue?

G. Occhiali, O. Okello - Institute of Development Studies (IDS)
continue

Research within Tax Administration: from Monitoring Revenue to Influencing Policy

Adrienne Lees, Giulia Mascagni - Institute of Development Studies (IDS)
continue

Taxing Mobile Money in Africa: Risk and Reward

Martin Hearson, Philip Mader, Mary Abounabhan et al. - Institute of Development Studies (IDS)
continue

Quelle serait l’efficacité d’une taxe carbone sur le transport maritime ?

Fondation pour les études et recherches sur le développement international (FERDI)
continue

Tax Expenditures Country Report: The Netherlands

Rocus Opstal - German Institute of Development and Sustainability (IDOS)
continue

On the acceptance of high carbon taxes in low- and middle-income countries: a conjoint survey experiment

Environmental Research Letters
Daniele Malerba, Babette Never, Lukas Fesenfeld et al. - German Institute of Development and Sustainability (IDOS)
continue

Towards tax justice: African Group's pivotal role in UN Tax Convention negotiations

Aleksandra Wojewska - Vienna Institute for International Dialogue and Cooperation (VIDC)
continue

The Price of Simplicity: Skewed and Regressive Taxation in Accra’s Informal Sector

Nana Akua Anyidoho, Max Gallien, Mike Rogan, Vanessa van den Boogaard a - Institute of Development Studies (IDS)
continue

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)
continue

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

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

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)
continue

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

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

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)
continue

System Change for Economic Transformation: Toward Fair Fiscal Contracts

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

Engendering Taxation: a Research and Policy Agenda

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

The politics of central banking in Uganda: Exploring the rise and fall of Uganda’s premier ‘pocket of effectiveness’

Sam Hickey, Haggai Matsiko - Global Development Institute (GDI)
continue

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

Sam Hickey - Global Development Institute (GDI)
continue

Fiscal Measures to Support Post-Pandemic Resilience

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

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

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

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)
continue

Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries

Giovanni Occhiali - Institute of Development Studies (IDS)
continue

Historic UN Tax Vote – A Tremendous Win for Africa and the Global Fight for Tax Justice

Society for International Development (SID)
continue

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)
continue

The BEPS Project: achievements and remaining challenges

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

African taxation system remains unfair since colonial times

Abel Gwaindepi - Danish Institute for International Studies (DIIS)
continue

The Global Tax Expenditures Transparency Index

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

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)
continue

Towards a UN Tax Convention?

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

Tax Treaty Shopping and Developing Countries

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

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)
continue

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
continue

How to support the emergence of effective tax systems

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

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)
continue

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)
continue

Beyond Greed: Why Armed Groups Tax

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

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

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

Technology Evolution and Tax Compliance: Evidence from Rwanda

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

Revenue Statistics in Asia and the Pacific 2023

OECD - OECD Development Centre OECD/DC
continue

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)
continue

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)
continue

Pre-colonial centralization and tax compliance norms in contemporary Uganda

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

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)
continue

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)
continue

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)
continue

The role of social protection in environmental fiscal reforms

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

Are Digital and Traditional Financial Services Taxed the Same? A Comprehensive Assessment of Tax Policies in Nine African Countries

Hannelore Niesten - Institute of Development Studies (IDS)
continue

Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria

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

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)
continue

Sanction-busting through tax havens

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

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)
continue

Fiscal dependence on extractive revenues. Measurement and concepts

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

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

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

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)
continue

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)
continue

The Alternatives to Universal Tax Registration in Sri Lanka

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

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)
continue

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

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

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)
continue

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)
continue

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)
continue

New country on the SOUTHMOD map

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

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)
continue

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)
continue

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

Johanna Söderström & Marcus Wangel - Department of Government Uppsala University
continue

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)
continue

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)
continue

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

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

Tools for effective tax administration

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

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)
continue

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

Wilson Prichard - Institute of Development Studies (IDS)
continue

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)
continue

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)
continue

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)
continue

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

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

Bootcamp for better tax policies in Africa

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

Quick-fix taxation could burden poor households

Johan Sävström - Nordic Africa Institute (NAI)
continue

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

MIck Moore - Institute of Development Studies (IDS)
continue

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)
continue

After the pandemic – an opening for tax reforms

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

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

Jorge Moreira da Silva & Pascal Saint-Amans - OECD Development Centre OECD/DC
continue
Results: 1 to 5 of total 102