Showing 51 - 60 of 384
We conducted a systematic review to identify policy interventions that improve education quality and student learning in developing countries. Relying on a theory of change typology, we highlight three main drivers of change of education quality: first, supply-side capability interventions that...
Persistent link: https://www.econbiz.de/10010496119
This paper traces a set of major trends and future scenarios in global structural change. It argues that across multiple domains of change, developing economies are facing novel constellations of lateness and prematurity in technological and economic development. The paper explores these novel...
Persistent link: https://www.econbiz.de/10012173963
This paper examines income mobility in developing countries. We start by synthesizing findings from the available evidence on relative mobility and poverty dynamics. We then describe evidence on economic mobility obtained via synthetic panels constructed from cross-section data. We echo earlier...
Persistent link: https://www.econbiz.de/10012161301
A large informal sector is a challenge for developing countries building up social protection systems. Expanding social safety nets reduces poverty, but financing them can increase the tax burden, potentially reducing availability of formal sector jobs. This paper quantifies impacts on income...
Persistent link: https://www.econbiz.de/10011776419
Over the last 35 years, microfinance has been generally regarded as an effective policy tool in the fight against poverty. Yet, the question of whether access to credit leads to poverty reduction and improved wellbeing remains open. To address this question, we conduct a systematic review of the...
Persistent link: https://www.econbiz.de/10011776445
This paper presents a synopsis of the contextual conditions, factors and challenges under which the recent evolution of tax systems has taken place over the past three decades. The paper gives especial emphasis to the role of natural endowments, political economy, social structure and history,...
Persistent link: https://www.econbiz.de/10011777699
This paper provides the first direct systematic evidence of profit shifting through transfer mispricing in a developing country. Using South African transaction-level customs data, I directly test for transfer price deviations from arm's-length pricing. I find that multinational firms in South...
Persistent link: https://www.econbiz.de/10011913517
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...
Persistent link: https://www.econbiz.de/10011846181
This paper discusses past and current social policy strategies in the international aid architecture. From the 1990s, aid strategy and policy shifted to put a stronger emphasis on human development. This accelerated with the Millennium Development Goals and will continue under the Sustainable...
Persistent link: https://www.econbiz.de/10011312747
We use a global dataset with information on 210,000 corporations in 102 countries to investigate whether cross-border profit shifting by multinational firms is more prevalent in less developed countries. We propose a novel technique to study aggressive profit shifting and improve the credibility...
Persistent link: https://www.econbiz.de/10011447358