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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
Simulating personal income tax in South Africa using administrative data and survey data: A comparison of PITMOD and SAMOD for tax year 2018In this paper we explore South Africa’s personal income tax system using two microsimulation models...
Microsimulation Personal income tax Income distributionBlog
Ecuador’s social protection system failed during the pandemic: It needs a rethinkHousehold incomes in Ecuador were badly hit by the pandemic, despite the government’s emergency grant to families...
COVID-19 Microsimulation PovertyWorking 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
Working Paper
The role of automatic stabilizers and emergency tax–benefit policies during the COVID-19 pandemic in EcuadorThis paper makes use of tax–benefit microsimulation techniques to quantify the distributional effects of COVID-19 in Ecuador and the role of tax–benefit policies in mitigating the immediate impact of the economic shocks...
COVID-19 Microsimulation PovertyWorking Paper
Exploring options for a universal old age pension in Tanzania MainlandThe provision of a universal old age pension is increasingly recognized as an important instrument for strengthening and extending social protection...
Microsimulation Old age Non-contributory pensionsWorking Paper
An analysis of the distributional impact of excise duty in Uganda using a tax-benefit microsimulation modelThe distributional analysis of consumption taxes is useful for establishing the welfare impact of tax policy. This paper uses the UGAMOD microsimulation model to establish the tax incidence and welfare impact of excise duty in Uganda...
Excise duty Microsimulation PovertyReport
SOUTHMOD country report Ecuador - ECUAMOD v1.5View the latest ECUAMOD country report here . This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador...
Taxes Benefits MicrosimulationWorking Paper
Tax–benefit microsimulation modelling in Zanzibar: A feasibility studyThis working paper explores the feasibility of developing a tax and benefit microsimulation model in Zanzibar using the EUROMOD microsimulation software...
Tax Benefits MicrosimulationJournal Article
The National Care System in Uruguay: Who Benefits and Who Pays?Part of Journal Special Issue Welfare and distributive effects of social assistance in the Global South
Childcare Elderly care RedistributionResearch Brief
Research 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 RedistributionReport
SOUTHMOD country report Ecuador - ECUAMOD v1.4View the latest ECUAMOD country report here . This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador...
Taxes Benefits MicrosimulationResearch Brief
Journal Article
Editorial - SOUTHMOD: Modelling Tax-benefit Systems in Developing CountriesPart of Journal Special Issue SOUTHMOD: Modelling Tax-benefit Systems in Developing Countries
SOUTHMOD Tax-benefit microsimulation Tax-benefit policy