View the latest ECUAMOD country report here. 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...
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. We find, in accordance with previous research, that direct...
Part of Journal Special Issue Fiscal Policy, State Building and Economic Development
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...
View the latest VNMOD country report here. 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...
We analyse the effect of taxes and benefits on income distribution of six Latin American countries: Argentina, Bolivia, Colombia, Ecuador, Uruguay, and Venezuela. Our analysis makes use of tax-benefit microsimulation models based on harmonized...
View the latest ECUAMOD country report here. This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador. The report describes the different tax–benefit policies in place, how the microsimulation model takes advantage of...
SOUTHMOD tax-benefit microsimulation models may in some cases oversimulate taxes or benefits, generating greater expenditure, a greater number of beneficiaries, or greater amounts of taxes or taxpayers than reported in administrative data. Drawing on...
Double taxation treaties, by assigning taxing rights to rival countries and thereby eradicating double taxation, aim to facilitate cross-border trade and investment. The eradication of double taxation is achieved through reductions in withholding tax...
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. GHAMOD is similar to the EUROMOD base platform, and its built-in Statistics...
View the latest ECUAMOD country report here. This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador. It describes the different tax–benefit policies in place, how the microsimulation model takes advantage of these...
View the latest ECUAMOD country report here. 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...
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. However, less is known about the...
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. From the onset of the crisis, the Uruguayan government implemented adjustments...
This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador. It describes the different tax–benefit policies in place, how the microsimulation model takes advantage of these different provisions, and the database on...
Income inequality is the result of complex processes with multiple interacting driving forces but understanding those drivers in emerging economies is...
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. We are particularly interested in the fate of poorer...
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