WIDER Working Paper Series

From World Institute for Development Economic Research (UNU-WIDER)
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wp-2025-108: Tax expenditures and the fiscal contract in Zimbabwe

Christian von Haldenwang, Gibson Chigumira, Erinah Chipumho and Chifundo Mchowa

wp-2025-107: Armed group taxation and the processes of political ordering in northeast India

Shalaka Thakur

wp-2025-106: Macroeconomic effects of lowering South Africa's inflation target: An SVAR analysis

Richard Kima and Keagile Lesame

wp-2025-105: Taxation challenges and opportunities in war affected rural economies: The case of Ukraine

Viktor Yarovyi

wp-2025-104: How to promote circular economy transformation in the Global South?: A review of industrial policy options

Olli-Pekka Kuusela and Anupam Khajuria

wp-2025-103: Social protection for the poor: Evaluating Thailand's state welfare card programme

Wannaphong Durongkaveroj and Riswandi Riswandi

wp-2025-102: Demand for tariff change: causes and consequences for trade lobbying

Francesco Amodio, Fadzayi Chingwere, Jonas Hjort and Anton Reinicke

wp-2025-101: Design without delivery: analysing and rethinking social protection in Honduras

Andrés Ham

wp-2025-100: The fiscal impact of peace: Evidence from the PDET municipalities in Colombia

Mario L. Chacón

wp-2025-99: Social protection in Kenya: designing a proxy means testing tool to achieve universal health coverage

Pius Miri Ng'ang'a, David Khaoya and Precious Zikhali

wp-2025-98: Why is social insurance coverage declining in Egypt?: A decomposition analysis

Ragui Assaad and Sarah Wahby

wp-2025-97: Cisterns for life: climate adaptation policies for water provision and rural lives

Yuri Barreto, Diogo G.C. Britto, Bladimir Carrillo, Daniel Da Mata, Lucas Emanuel and Breno Sampaio

wp-2025-96: Do CCTs create conditions to thrive? Bolsa Família and social mobility in Brazil

Diogo G.C. Britto, Alexandre Fonseca, Paolo Pinotti, Breno Sampaio and Lucas Warwar

wp-2025-95: How do childhood environments contribute to intergenerational economic mobility?: Evidence from 25 years of panel data in Egypt

Caroline Krafft, Ragui Assaad and Ruotong Li

wp-2025-94: Child labour and the persistence of inequality: Evidence from the world's least mobile country

Matias Ciaschi, Mario Negre and Guido Neidhöfer

wp-2025-93: Jobs and livelihoods programming for economic and social stability in fragile places: Evidence from Tunisia and Somalia

Tatiana Orozco Garcia and Neil T. N. Ferguson

wp-2025-92: Transitional justice and post-conflict state capacity

Monika Nalepa and Simone Paci

wp-2025-91: Tax burden, perceived fairness, and compliance in Ghana's tax system

Jörgen Levin and Emmanuel Orkoh

wp-2025-90: Taxation, political engagement, and public goods provision in Colombia's conflict-affected regions

Sebastián Pantoja-Barrios

wp-2025-89: When armed groups tax like a state: The development of tax systems by armed groups

Tanya Bandula-Irwin

wp-2025-88: Local support for military interventions in conflict: A survey experiment in Mali

Stefano Costalli, Irene Costantini and Valerio Vignoli

wp-2025-87: Destigmatizing disabilities?: Evidence from a disability-inclusive anti-poverty program in Uganda

Elijah Kipchumba

wp-2025-86: Criminal revenue, civic returns: how illicit taxation boosts electoral participation

Jessie Trudeau

wp-2025-85: Own- and cross-price elasticities of (cohabiting) married women's labour supply in South Africa

Amy Thornton

wp-2025-84: Can tax classes build compliance culture?: Evidence from randomized survey experiments in Cameroon

Guylaine Nouwoue, Marc Ateba, Miguel A. Fonseca and Jannesquin Royer

wp-2025-83: Social movements' impact on inequality beliefs, preferences for redistribution and political participation

Bruno Martorano, Laura Metzger, Patricia Justino and Francesco Iacoella

wp-2025-82: How to save lives during the first 1,000 days of life? Impact analysis of cash transfers on stunting: Evidence from Ecuador

Maria Delgado, Valeria Paz Jiménez and Wilson Guzmán Espinoza

wp-2025-81: Digitalisation and the politics of tax in low-income states

Alex Yeandle

wp-2025-80: When (not) to target social programs: the simple arithmetic of the effectiveness of scale-up

Sam Jones, Telça Massingue and Hilário Muchabel

wp-2025-79: Revisiting the Kuznets curve, 70 years on

Stella Keijzer and Kunal Sen

wp-2025-78: Revolutionary dynamics and early state capacities in Mexico, 1910-1930

Luz Marina Arias and Luis De la Calle

wp-2025-77: Health pandemic, job losses and recovery in South Africa

Aimable Nsabimana and Michael Kilumelume

wp-2025-76: Roots of opportunity: influences of early-life health on intergenerational mobility in a developing country

Giovanna Pavlovic Quintão and Luiz Guilherme Scorzafave

wp-2025-75: Political alignment and tax audits: Evidence from South African firms

Fadzayi Chingwere, Aimable Nsabimana and Kunal Sen

wp-2025-74: Resilience in adversity: How social policies amend labor and capital mobility in the face of extreme weather events

Vinicius Schuabb, Pedro Chaves Maia, Valdemar Pinho Neto, Sergio Guimarães and Paulo Tafner

wp-2025-73: Education returns to a public health insurance program: Evidence from Rwanda

Aimable Nsabimana and Fadzayi Chingwere

wp-2025-72: The illusion of criminal 'order': institutional trust and municipal finances in Mexico

Ana Isabel López Garciá, Seung-hun Lee and Juan P. Figueroa Mansur

wp-2025-71: Parental leave, family, and firms

Diogo G.C. Britto, Caio de Holanda, Alexandre Fonseca and Breno Sampaio

wp-2025-70: Sovereign default and public debt: What role for fiscal rules?

Ablam Estel Apeti, Samuel Obeng, Abrams M.E. Tagem and Maureen Were

wp-2025-69: The legacy of rebel taxation on post-conflict fiscal capacity

Andrea Arroyo Petro, Vincenzo Bove, Jessica Di Salvatore and Roberto Nisticò

wp-2025-68: Terrorism and taxation in Mozambique with special reference to Cabo Delgado Province

Júlio Machele and Teles Huo

wp-2025-67: Guns and gains: effects of exposure to counterinsurgency operations during school-age years

Sourish Mustafi, Punarjit Roychowdhury and Bharti Nandwani

wp-2025-66: Tax dealing: State and private sector relations in Somalia

Gayatri Sahgal

wp-2025-65: Do civil wars shape citizens' attitudes towards taxation?: Micro-level evidence from Africa

Alessandro Belmonte, Vincenzo Bove and Jessica Di Salvatore

wp-2025-64: Tax code complexity, tax advisor services and firm outcomes: Evidence from South Africa

Nadine Riedel, Franziska Sicking and Ida Zinke

wp-2025-63: Effects of withholding value-added tax in Uganda

Karri Vuoristo

wp-2025-62: Perceptions of inequality: Regional differences in Viet Nam

Alberto Diaz-Cayeros, Ines A. Ferreira, Rachel M. Gisselquist and Finn Tarp

wp-2025-61: Automation, firms, and workers: Evidence from South Africa

Michael Kilumelume, Justice Tei Mensah, Aimable Nsabimana and Kunal Sen

wp-2025-60: Tax effort and capacity in South Africa: A provincial perspectives

Theshne Kisten, Mmalefa Motaung and Nhlonipho Sehlangu

wp-2025-59: Curse or blessing? The effect of inequality on financial development

Yin-Fang Zhang, Antonio Savoia and Kunal Sen

wp-2025-58: A framework for fragility

Joan Margalef, Laura Mayoral, Hannes Mueller and Christopher Rauh

wp-2025-57: Are you willing to pay? War and citizen's readiness to pay tax: The case of Ukraine

Lesley-Ann Daniels and Frank Borge Wietzke

wp-2025-56: How could taxing illicit financial flows contribute to financing a universal child benefit in Ghana?

Enrico Nichelatti and Adnan Shahir

wp-2025-55: Effects of monetary and R&D policies on inequality and growth: The case of South Africa

Yoseph Getachew, Richard Kima and Nyemwererai Matshaka

wp-2025-54: Urbanization without structural transformation: Evidence from Nairobi metropolitan area

Joshua Magero

wp-2025-53: Diversification in rebel economies: Mixed regulatory strategies and conflict outcomes

Yuichi Kubota and Yukako Tanaka-Sakabe

wp-2025-52: South Africa's inflation: Monetary or fiscal

Guangling Liu and Christopher D. Solomon

wp-2025-51: Spatial inequality and the political economy of redistribution in African countries

Catherine Boone

wp-2025-50: Education expansion, the Kuznetsian tension, and inequality: The case of Indonesia

Arief Yusuf, Martin D. Siyaranamual and Andy Sumner

wp-2025-49: Son preference and multidimensional well-being

Mehwish Ghulam Ali, Ashton de Silva, Sarah Sinclair and Ankita Mishra

wp-2025-48: Understanding and characterizing the services sector in South Africa: an update

François Steenkamp, Yanele Nyamela, Megan Bryer and Siyanda Jonas

wp-2025-47: Politicians doing business: Evidence from Mozambique

Sam Jones, Felix Schilling and Finn Tarp

wp-2025-46: Kuznets at 70: the enduring significance of a curve and a hypothesis

James K. Galbraith, Ravi Kanbur, Kunal Sen and Andy Sumner

wp-2025-45: Informality and violence: Evidence from South Africa

Leonard Le Roux

wp-2025-44: Can social protection programmes promote livelihoods and climate resilience in conflict-affected settings?: Evidence from Ethiopia's Productive Safety Net Programme

Jeremy Lind, Carolina Holland-Szyp, Rachel Sabates-Wheeler, Yihunbelay Teshome and Lars Otto Naess

wp-2025-43: Building net-zero African cities: Decarbonization and structural transformation

Bazoumana Ouattara

wp-2025-42: Twenty-five years of inflation targeting in South Africa: Going from 6% to 3%

Philippe Burger

wp-2025-41: Global headwinds to Kuznets' low-inequality transformation?: Plutocrats, populism, and more

Nancy Birdsall

wp-2025-40: What shapes parents' attitudes towards bilingual education?: Evidence from Mozambique

Sara Alhola, Feliciano Chimbutane and Ritva Reinikka

wp-2025-39: Economic structure and top earnings inequality in South Africa: A firm-level and sectoral perspective

Rafael de la Vega

wp-2025-38: Corporate taxes and export competition

Tobias Böhm, Antonia Hohmann, Roxanne Raabe and Nadine Riedel

wp-2025-37: Rethinking development finance in Tajikistan: Toward more sustainable and inclusive fiscal pathways

Jovid Ikromi

wp-2025-36: Estimating the effects and seasonal dynamics of Malawi's 2015/16 drought and humanitarian transfers on household food insecurity and child malnutrition

Edwin Kenamu and Liesbeth Colen

wp-2025-35: Political life after ethnic war

Sarah Z. Daly

wp-2025-34: Trust in a changing world: Social cohesion and the social contract in uncertain times

Patricia Justino and Melissa Samarin

wp-2025-33: Carbon taxation and firm behaviour in emerging economies: Evidence from South Africa

Johannes Gallé, Rodrigo Oliveira, Daniel Overbeck, Nadine Riedel and Edson Severnini

wp-2025-32: Inequality, income, and democracy in perspective: Insights from novel data analysis

Rute Martins Caeiro, Rachel M. Gisselquist and Klarizze Anne Martin Puzon

wp-2025-31: Inequality and redistributive taxation in the Global South

Andrea Vaccaro

wp-2025-30: Surviving the storm: how climate-related disasters reshape tax morale in sub-Saharan Africa

Enrico Nichelatti and Abrams M.E. Tagem

wp-2025-29: Linkage development as industrial policy: The state and structural transformation in resource-rich countries

Imaduddin Abdullah and Andy Sumner

wp-2025-28: War, occupation, and the rule of law: Evidence from Ukraine's Donbas conflict

Martin Ottmann and Patricia Justino

wp-2025-27: Structural transformation under vertically divided authority in Harare

Mfundo Mlilo and Godfrey Mahofa

wp-2025-26: Towards a measure of local government performance in Ghana: Conceptual framework, data, and results

Daniel Chachu, Michael Danquah and Rachel M. Gisselquist

wp-2025-25: Economic development and inequality of opportunity: Kuznets meets the Great Gatsby?

Francisco Ferreira, Domenico Moramarco and Vito Peragine

wp-2025-24: Absolute versus relative inequality and social preferences: A comparative study between Mozambique and Viet Nam

Ines A. Ferreira, Rachel M. Gisselquist and Finn Tarp

wp-2025-23: Urbanization without structural transformation in Dar es Salaam, Tanzania

Ally Abubakar Samiji and Darlene K. Mutalemwa

wp-2025-22: Fiscal policy and commodity price shocks in South Africa

Tumisang Loate and Vincent Dadam

wp-2025-21: Shifting sweetness: impacts of South Africa's Health Promotion Levy on sugar-sweetened beverages

Tim Cejka, Marlies Piek and Mazhar Waseem

wp-2025-20: Structural change and income inequality: Evidence from Thailand

Peter Warr and Arief Yusuf

wp-2025-19: From drug trafficking to state capture: The dynamics of criminal governance, political violence, and crime diversification

Roxana Gutiérrez-Romero

wp-2025-18: Environmental Kuznets curve and green regulation

Luca Bettarelli, Davide Furceri, Prakash Loungani, Jonathan Ostry and Loredana Pisano

wp-2025-17: On the redistributive impact of the personal income tax: Evidence from South Africa

Nadine Riedel and Ida Zinke

wp-2025-16: Kuznets at -7000: is there a really long-term relationship between growth and inequality?

Timothy A. Kohler, Adam Green and Scott G. Ortman

wp-2025-15: Inequality, urbanization, and the Kuznets process: Evidence from India's Annual Periodic Labour Force Surveys

S Chandrasekhar, Karthikeya Naraparaju and Ajay Sharma

wp-2025-14: The international financial architecture and sustainable prosperity

Kevin P. Gallagher

wp-2025-13: Kuznets in the twenty-first century: Mexico and United States compared

Saumik Paul and Kunal Sen

wp-2025-12: Social protection for Mozambique's elderly: History, structure, and potential effectiveness

Sara Almeida, Hanna Berkel, Sam Jones, Patricia Justino and Telça Massingue

wp-2025-11: Is inequality always unfair?: Experimental evidence on preferences for redistribution in Mozambique and Viet Nam

Ines A. Ferreira, Rachel M. Gisselquist and Finn Tarp

wp-2025-10: Minimum wages, de facto private standards, and trade diversion in horticulture

Marlies Piek and Dieter von Fintel

wp-2025-9: Social protection in times of conflict: Evidence from Ethiopia

Rute Martins Caeiro, Rachel Sabates-Wheeler and Patricia Justino