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Taxation
Report
SOUTHMOD country report Mozambique - MOZMOD v2.3

This report documents MOZMOD, the SOUTHMOD model developed for Mozambique. This work was carried out by the Ministry of Economy and Finance of Mozambique in collaboration with the project partners in the scope of the SOUTHMOD project...

Fiscal policy Revenue Taxation
Journal Article
How do small firms respond to tax schedule discontinuities?: Evidence from South African tax registers

Part of Journal Special Issue Public economics and development action

Corporate governance Small business Taxation
Working Paper
Trade tax reforms and poverty in developing countries: Why do some countries benefit and others lose?

This paper studies the relationship between trade tax and domestic tax reforms and poverty in developing countries, and explores whether the role of public goods provision matters in this relationship...

Common factor models Government spending policy Taxation
Report
SOUTHMOD country report Ecuador - ECUAMOD v1.4

This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador. This work was carried out by the ISER in collaboration with the Instituto de Altos Estudios Nacionales and UNU-WIDER...

taxes Benefits microsimulation
Journal Article
How do small firms respond to tax schedule discontinuities?: Evidence from South African tax registers

This article is currently available for early online view. We study the responsiveness of small- and medium-sized firms to a small-business corporate income tax schedule using population-wide administrative data from South Africa...

Corporate governance Small business Taxation
Report
SOUTHMOD country report Zambia - MicroZAMOD v2.3

This report documents MicroZAMOD, the SOUTHMOD model developed for Zambia. This work was carried out by Zambia Institute for Policy Analysis & Research ( ZIPAR ) in collaboration with the project partners. in the scope of the SOUTHMOD project...

Revenue Taxation SOUTHMOD
Research Brief
The missing billionaires: Correcting the data on top incomes in China Top incomes Income inequality Taxation
Journal Article
Quantifying the Impacts of Expanding Social Protection on Efficiency and Equity: Evidence from a Behavioral Microsimulation Model for Ghana

Part of Journal Special Issue SOUTHMOD: Modelling Tax-benefit Systems in Developing Countries

Developing countries Social protection Taxation
Journal Article
Tax-benefit Microsimulation and Income Redistribution in Ecuador

Part of Journal Special Issue SOUTHMOD: Modelling Tax-benefit Systems in Developing Countries

Income Taxation
Journal Article
The Effects of the Value-Added Tax on Revenue and Inequality

This paper examines the impact of the introduction of the value-added tax on inequality and government revenues using newly released macro data...

Economic development Equality and inequality Taxation
Working Paper
Can a wage subsidy system help reduce 50 per cent youth unemployment?: Evidence from South Africa

The paper examines the incidence and employment impacts of the Employment Tax Incentive, a South African wage subsidy system that is targeted at the employers of low-wage youth...

Employment youth unemployment Taxation
Working Paper
Tax Research in South Africa

This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa...

Taxation Tax administration data Tax incidence
News
Director Kunal Sen contributes to blog on taxation in developing countries

The capability to raise revenues from taxes – often called fiscal capacity – is a crucial aspect for the functioning of every state, particularly in developing countries. They need higher revenues to invest in a number of economic and...

Taxation SDGs Tax revenue
Blog
Revenue data like you’ve never seen it before: Introducing the GRD Explorer

Let’s face it, data is important. It sits at the core of almost everything that we in the development economics research community do. However, the way in which we use, share, understand, interpret and present data is more important still...

Government revenue Taxation data
Journal Article
Taxation and social protection under governance decentralisation

This article is currently available for early online view. Governments do not have perfect information regarding constituent priorities and needs...

Institutional economics Intergovernmental fiscal relations State governments
Report
SOUTHMOD Country Report Viet Nam - VNMOD v1.0

This report documents VNMOD, the SOUTHMOD model developed for Viet Nam. This work was carried out by the Central Institute for Economic Management (CIEM) in collaboration with KU Leuven and the project partners...

taxes Benefits microsimulation
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