This paper reviews the recent literature on the developmental effects of resource abundance, assessing likely effects and channels with respect to income inequality, poverty, education, and health. To date, this area has received less analysis although it is relevant to the Sustainable...

A key policy problem in most developing countries is the size of the informal sector and its persistence over time. In need to increase their tax revenues, policy makers face a trade-off between decreasing tax rates (making formalizing potentially more attractive) and alternatively raising tax...

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 2006-2015 and identifies profit-shifting...

States' fiscal capacity plays a pivotal role in developing economies, but it is less clear what its determinants are or what explains cross-country differences. We focus on the impact of natural resources. Standard arguments suggest that natural resources rents may reduce incentives to invest in...

While it is recognized that effective state institutions are pivotal for economic development, it is not well understood what their origins are and what explains their cross-country differences. We focus on budget institutions in developing economies, as efficient public finance planning in such...

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 undermining domestic revenue mobilization and...