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

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Taxes
Working Paper
Tax–benefit responses in Uruguay during the COVID-19 pandemic

We analyse the social protection policy response to COVID-19 and its impact on household incomes in Uruguay during 2020 and 2021, based on static microsimulation methods...

COVID-19 Taxes Benefits
News
Press Release: New research reveals close to $1 trillion in profits shifted to tax havens

A new research paper published by the United Nations University World Institute for Development Economics Research (UNU-WIDER) shows the first global estimates of profits shifted to tax havens between 1975-2019. The study documents a remarkable...

Profit shifting Corporate tax Taxes
Working Paper
The role of tax–benefit systems in protecting household incomes in Latin America during the COVID-19 pandemic

The COVID-19 pandemic drastically affected household incomes around the world. In developed economies, pre-pandemic tax–benefit policies and emergency transfers mitigated to a large extent the negative income shock...

Taxes Benefits COVID-19
Report
SOUTHMOD country report Ecuador - ECUAMOD v2.0

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

Taxes Benefits 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
Report
SOUTHMOD country report Ecuador - ECUAMOD v1.5

View the latest ECUAMOD country report here . This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador...

Taxes Benefits Microsimulation
Report
SOUTHMOD country report Ecuador - ECUAMOD v1.4

View the latest ECUAMOD country report here . This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador...

Taxes Benefits Microsimulation
Blog
Measuring inequality in middle-income countries

Income inequality is the result of complex processes with multiple interacting driving forces but understanding those drivers in emerging economies is particularly difficult because of data and analytical challenges...

Global inequality Economic inequality Top incomes
Working Paper
Income redistribution in Latin America: A microsimulation approach

We analyse the effect of taxes and benefits on income distribution of six Latin American countries: Argentina, Bolivia, Colombia, Ecuador, Uruguay, and Venezuela...

Taxes Benefits Microsimulation modelling
Report
SOUTHMOD Country Report Viet Nam - VNMOD v1.0

View the latest VNMOD country report here . This report documents VNMOD, the SOUTHMOD model developed for Viet Nam...

Taxes Benefits Microsimulation
Working Paper
Revisiting the impact of direct taxes and transfers on poverty and inequality in South Africa

This paper uses a recent household survey and the CEQ framework to revisit and extend previous research on the impact of fiscal policy on income redistribution, and poverty in South Africa...

Fiscal policy Fiscal incidence Taxes
Journal Article
Does the Political Resource Curse Affect Public Finance? The Vulnerability of Tax Revenue in Resource-Dependent Countries

Part of Journal Special Issue Fiscal Policy, State Building and Economic Development

Taxes Natural resources Terms-of-trade shocks
Report
SOUTHMOD country report Ecuador - ECUAMOD v1.2

View the latest ECUAMOD country report here . This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador...

Taxes Benefits Microsimulation
Working Paper
Tax-benefit microsimulation and income redistribution in Ecuador

The aim of this paper is to explore the redistributive effects of taxes and benefits in Ecuador using two different approaches: direct use of reported taxes and benefits in household survey data, and use of simulated taxes and benefits obtained from ...

Taxes Benefits Microsimulation
Working Paper
Does the political resource curse affect public finance?: The vulnerability of tax revenue in resource-rich countries

This paper explores the extent to which government revenue is affected by external shocks, and whether these effects are different for resource-rich as compared with non-resource-rich countries...

Taxes Natural resources Terms-of-trade shocks
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