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. However, less is known about the...
Working Paper
Performance of tax-benefit systems amid COVID-19 crises in sub-Saharan Africa
We examine the distributional effects of the COVID-19 pandemic and associated tax-benefit measures in seven sub-Saharan African countries, focusing on the onset of the crisis.We evaluate impacts on disposable incomes, considering variations across...
Technical Note
Full-year adjustment for modelling COVID-19 policies in SOUTHMOD tax-benefit microsimulation models
This technical note presents a modelling approach used in Lastunen et al. (2021) where tax and benefit policies are scaled to reflect their actual duration during a single calendar year. It can be applied to tax-benefit microsimulation models...
Working Paper
Learning from the ʻbestʼ
Redistributive systems in Africa are still in their infancy but are constantly expanding in order to finance increasing public spending. This paper aims at characterizing the redistributive potential of six African countries: Ghana, Zambia...
Policy Brief
Social protection, government revenue and microsimulation in developing countries
Social protection has attracted increasing interest in developing countries in recent decades and policies have been initiated in all developing regions. When countries build up their social protection systems, they need reliable information and...
Journal Special Issue
SOUTHMOD: Modelling Tax-benefit Systems in Developing Countries
Social protection has attracted increasing interest in developing countries in recent decades and policies have been initiated in all developing regions. Cash transfer policies are already in place in many African countries, but their coverage is...
Journal Article
Income distribution and the potential of redistributive systems in Africa
Redistributive systems in Africa are still in their infancy but are expanding in order to finance increasing public spending. This study aims at characterising the redistributive potential of six African countries: Ghana, Zambia, Mozambique, Tanzania...
Report
SOUTHMOD country report Rwanda - RWAMOD v1.1
This report documents RWAMOD, the SOUTHMOD model developed for Rwanda. This work was carried out by UNU-WIDER, SASPRI, and the Rwanda Revenue Authority (RRA). The results presented in this report are derived using RWAMOD version 1.1, which is part of...
Report
SOUTHMOD country report Peru - PERUMOD v2.5
This report documents PERUMOD, the SOUTHMOD model developed for Peru. This work was carried out by UNU-WIDER in collaboration with the Universidad del Pacífico (UP) in Peru. The results presented in this report are derived using PERUMOD version 2.5...
Working Paper
Microsimulation of tax-benefit systems in the Global South: a comparative assessment
This paper analyses the effectiveness of tax-benefit systems in reducing poverty and inequality across 13 countries in the Global South. Using national survey data and tax-benefit microsimulation models from the SOUTHMOD project, we provide a cross...
Report
SOUTHMOD country report Uganda - UGAMOD v2.1
This report documents UGAMOD, the SOUTHMOD model developed for Uganda. This work was carried out by Uganda Revenue Authority (URA) and Makerere University in collaboration with the project partners. The results presented in this report are derived...
Report
SOUTHMOD country report Zambia - MicroZAMOD v2.16
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. The results presented in this report are...
Report
SOUTHMOD country report Tanzania - TAZMOD v2.9
This report documents TAZMOD, the SOUTHMOD model developed for Tanzania Mainland. This work was carried out by University of Dar es Salaam in collaboration with the project partners. The results presented in this report are derived using TAZMOD...
Report
SOUTHMOD country report Mozambique - MOZMOD v3.0
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. The results presented in this report are derived...
Report
SOUTHMOD country report Ghana - GHAMOD v2.7
This report documents GHAMOD, the SOUTHMOD model developed for Ghana. This work was carried out by the Institute of Statistical, Social and Economic Research (ISSER) at the University of Ghana in collaboration with the project partners. The results...