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Technical Note
Integration of indirect taxation to GHAMODThis 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 taxWorking Paper
Assessing the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania and options for recouping revenue lossesThis paper explores the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania Mainland...
Value-added tax Microsimulation RedistributionResearch Brief
Balancing tax collection and equality: The case of value-added tax in South AfricaIn a democratic system, taxation is a critical part of the social contract between the state and its citizens. The tax system can be used to help address the unacceptably high levels of poverty, inequality, and unemployment in South Africa...
Value-added tax Microsimulation RedistributionWorking 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 Redistribution