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Working Paper
Modelling value-added tax (VAT) in South Africa: Assessing the distributional impact of the recent increase in the VAT rate and options for redress through the benefits systemUsing SAMOD, a tax-benefit microsimulation model for South Africa, this paper examines the joint distributional impact of the increase in the value-added tax (VAT) rate and increases in benefit amounts in 2018...
value-added tax microsimulation RedistributionWorking Paper
Fiscal redistribution in Brazil: Dynamic microsimulation, 2003–15This paper assesses causes and consequences of fiscal redistribution in Brazil...
Redistribution Fiscal redistribution Income inequalityWorking Paper
The state and developmentUsing a comparative frame that draws on the variation of developmental trajectories in Asia from Northeast Asia to China to Southeast Asia and to India, this paper explores the changing role of the state in these countries and the contributions that ...
State Democracy RedistributionJournal Article
Taxation and Inequality in Developing Countries: Lessons from the Recent Experience of Latin AmericaPart of Journal Special Issue Fiscal Policy, State Building and Economic Development
tax policy Inequality RedistributionJournal Article
Optimal taxation and public provision for poverty reductionThe existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries...
Income tax Poverty Public goodsWorking Paper
Worker retraining and transfer payments: The political economy of social protectionWe conduct an incentive-theoretical analysis of political economy considerations in the design of social protection programmes in developing countries to accompany economic reforms...
Political economy Social protection Transfer paymentsWorking Paper
Regime type, inequality, and redistributive transfers in developing countriesThe debate on whether democracy and inequality increase the level of redistribution is ongoing. We construct a model that predicts higher probability of redistribution in democracies than autocracies through social transfers...
regime type Redistribution InequalityWorking Paper
National Care System in Uruguay: Who benefits and who pays?In this paper, we analyse two specific policies that make up the National Care System, a social policy being implemented in Uruguay...
Childcare Elderly care RedistributionWorking Paper
Redistribution around the world: Causes and consequencesThis paper re-examines the determinants and consequences of redistribution in light of improved data and methods relative to earlier literature...
Cross-country analysis Growth InequalityWorking Paper
The political economy of ‘linked’ progressive taxation in Africa and Latin AmericaOne key element in the reduction of poverty and (in Latin America) inequality has been the achievement of greater fiscal equity; we analyse one key part of this process, which is the earmarking of portions of tax revenue to be spent on progressive pu...
Taxation Public expenditure Political econom