UNU-WIDER at IIPF Conference 2024

An important contingent of UNU-WIDER supported research will be presented at the 80th Annual Congress of the International Institute of Public Finance held at the Prague University of Economics and Business in Czech Republic on 21-23 August 2024.

The theme of the IIPF conference 2024 is international tax sheltering and inequality. Both legal and illegal forms of sheltering create challenges for measuring inequality across individuals and across countries, because sheltering causes data from tax accounts and tax returns to differ from economic reality. Tax sheltering also hinders revenue mobilization in poorer countries, which exacerbates global inequalities. In part due to these concerns, the last two decades have seen growing policy attention to international tax sheltering. The 2024 congress aims to highlight current research on the magnitude and mechanisms of tax sheltering as well as its implications for inequality.

UNU-WIDER Research Fellow Amina Ebrahim, and associated researchers Professor Ada Jansen and Ida Zinke, join the special session “The Impact of Tax Expenditures on Social Welfare and Inequality” organized by the Tax Expenditures Lab on Thursday 22 August at 13:30.

This year, 11 studies supported by UNU-WIDER are presented at the Congress. This is a result of the long-standing work UNU-WIDER has done to make tax data available for research in African countries. These papers form part of UNU-WIDER Domestic Resource Mobilization Programme.

• Amina Ebrahim presenting the paper Estimating the Value-Added Tax Gap for SMMEs in Tanzania 
• Kwabena Adu-Ababio presenting the paper Estimating Audit based Tax Gaps in Zambia 
• Mazhar Waseem presenting the paper Profit Shifting from the Global South: Role of Thin Capitalization Rules 
• Caroline Schimanski presenting the paper The case of taxing multinational corporations in Uganda

• Kyle McNabb presenting the paper The dynamics of formal employment during and after the COVID-19 pandemic in Uganda 

  
  These papers are funded by the UNU-WIDER Southern Africa - Towards Inclusive Economic Development (SA-TIED) Programme.

• Antonia Hohmann presenting the paper Taxing High-Income Earners in the Emerging World – Fiscal and Economic Effects under the Microscope
• Ida Zinke presenting the paper On the Redistributive Impact of the Personal Income Tax : An Emerging Economy Perspective 
• Roxanne Raabe presenting the paper Corporate Taxes and Export Competition 
• Nadine Riedel presenting the paper Does global financial transparency improve tax compliance in developing countries?
• Johannes Gallé presenting the paper Carbon taxation in emerging economies 
• Nora Margot Strecker presenting the paper Falling tariffs: Implications of globalization-induced tariff reductions on firms, workers, and tax revenue implications