49 UNU-WIDER articles, publications, projects, experts...

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Behind the scenes: Meet our tax-benefit microsimulation team in Viet Nam!

How can Vietnamese policymakers improve their policy choices related to social protection and tax policies? Who are the experts providing evidence on different policy scenarios and their pros and cons to local decision makers?...

Tax-benefit microsimulation Microsimulation Imputation
Journal Article
The impact of indirect tax on income distribution and poverty in Tanzania

This study analyses the impacts of indirect tax benefits policy reforms on income distribution and poverty in Tanzania by applying a standard static microsimulation model TAZMOD v1.8...

Income distribution SOUTHMOD Tax-benefit microsimulation
Technical Note
Feasibility study: simulating the impacts of farm subsidies on poverty and inequality in African countries

Agricultural subsidies may have significant productive and distributional consequences, and policy-makers need to be able to assess these impacts as a part of the overall tax and benefit policy...

Agricultural policy Subsidies Taxation
Journal Article
The role of automatic stabilizers and emergency tax–beneft policies during the COVID‑19 pandemic: Evidence from Ecuador

THIS ARTICLE IS ON EARLY VIEW | By combining household survey data before and during the COVID-19 pandemic with detailed tax-benefit simulations, this paper quantifies the distributional effects of COVID-19 in Ecuador and the role of tax-benefit poli...

COVID-19 Microsimulation Poverty
Journal Article
Income distribution and the potential of redistributive systems in Africa: A decomposition approach

THIS ARTICLE IS ON EARLY VIEW | Redistributive systems in Africa are still in their infancy but are expanding in order to finance increasing public spending...

Tax-benefit microsimulation Tax-benefit policy Microsimulation
Working Paper
The effect of fiscal drag on income distribution and work incentives: A microsimulation analysis on selected African countries

Although the effect of fiscal drag is well studied in the industrialized world, empirical evidence from developing economies remains limited...

Inflation Income tax Fiscal drag
Technical Note
Full-year adjustment for modelling COVID-19 policies in SOUTHMOD tax-benefit microsimulation models

This technical note presents a modelling approach used in Lastunen et al. (2021) where tax and benefit policies are scaled to reflect their actual duration during a single calendar year...

COVID-19 Tax-benefit microsimulation Poverty
Technical Note
Iterative proportional fitting for reweighting input data in SOUTHMOD microsimulation models

This note describes how the counterfactual datasets in the working paper by Lastunen et al. (2021) have been reweighted, for each country analysed, to the ‘pre-crisis’ time point of 31 March 2020...

COVID-19 SOUTHMOD Microsimulation
SOUTHMOD country report Ecuador - ECUAMOD v2.0

This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador...

Taxes Benefits Microsimulation
Technical Note
Top income adjustments and tax reforms in Ecuador: an application of ECUAMOD

This technical note has been produced alongside a WIDER working paper assessing the effects on income inequality and income tax simulations of adjusting top incomes of employees in survey data based on administrative tax records in Ecuador...

Top incomes Tax data Tax reform
Technical Note
Unemployment insurance and income protection in Ecuador: an application of ECUAMOD

This note has been produced alongside a WIDER working paper assessing the effect of the Unemployment Insurance benefit on income protection in Ecuador...

Unemployment insurance Income protection Microsimulation
Working Paper
Exploring the quality of income data in two African household surveys for the purpose of tax-benefit microsimulation modelling: Imputing employment income in Tanzania and Zambia

The quality of data on employment income is explored using Tanzanian and Zambian household survey datasets. The extent of missing and implausible income data is assessed and four different methods are applied to impute missing or implausible values...

Income Imputation Microsimulation
Technical Note
Integration of indirect taxation to GHAMOD

This note, with emphasis on VAT and excise taxes, illustrates how indirect taxes are modelled in the context of GHAMOD, a tax-benefit microsimulation model for Ghana...

Taxes Microsimulation Value-added tax
Working Paper
Simulating personal income tax in South Africa using administrative data and survey data: A comparison of PITMOD and SAMOD for tax year 2018

In this paper we explore South Africa’s personal income tax system using two microsimulation models...

Microsimulation Personal income tax Income distribution
Ecuador’s social protection system failed during the pandemic: It needs a rethink

Household incomes in Ecuador were badly hit by the pandemic, despite the government’s emergency grant to families...

COVID-19 Microsimulation Poverty
Working Paper
Assessing the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania and options for recouping revenue losses

This paper explores the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania Mainland...

Value-added tax Microsimulation Redistribution
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