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Working Paper
Income Mobility in EcuadorThis paper presents new evidence on the study of income mobility in Ecuador over the period 2004–11. We utilize longitudinal data of individual income tax returns to measure income mobility both at the top and at the middle of the income distribution...
Working Paper
Tax-benefit microsimulation modelling in TanzaniaThis paper presents the findings from a feasibility study on the potential for developing a static tax-benefit microsimulation model for Tanzania. The paper provides an account of the current tax-benefit system in Tanzania and introduces the survey...
Report
SOUTHMOD country report Tanzania - TAZMOD v1.6View the latest TAZMOD country report here . This report documents TAZMOD, the SOUTHMOD model developed for Tanzania. This work was carried out by University of Dar es Salaam in collaboration with the project partners in the scope of the SOUTHMOD...
Working Paper
Promoting education under distortionary taxationHow does the public provision of education and the deployment of distortionary tax and subsidy instruments differ when the government’s objective is conventional welfarist compared to when the objective is the non-welfarist one of equality of...
Working Paper
Taxation in Developing CountriesIn the beginning of the 1980s, Cameroon witnessed a sustained rate of growth, associated essentially with the boom in the oil sector. Increased budgetary and extra-budgetary resources generated by this sector helped to raise the investment rate in...
Journal Article
Optimal taxation and public provision for poverty reductionThe existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries. We examine the determinants of optimal redistributive policies in...
Journal Article
Promoting education under distortionary taxationA common claim in the policy discourse is that a government wishing to achieve equality of opportunity should use public provision of education for equalisation of opportunities rather than income taxation, which only equalizes incomes. We develop a...
Working Paper
Fiscal capacity in non-democratic states: the origins and expansion of income taxThe origins of fiscal capacity have traditionally been linked to warfare and democratization. However, non-democratic states also invest in fiscal capacity, even in times of peace. In fact, the majority of income taxes—a cornerstone of government...
Working Paper
The effect of fiscal drag on income distribution and work incentivesAlthough the effect of fiscal drag is well studied in the industrialized world, empirical evidence from developing economies remains limited. Against this backdrop, this study aims to explore the effect of fiscal drag on income distribution and work...
Working Paper
Linking taxation and social protectionThe reduction of poverty, and more recently inequality, are pressing concerns in many low- and middle-income countries, not in the least as a result of the Sustainable Development Goals committing countries to significant improvements by 2030...
Working Paper
Optimal taxation and public provision for poverty reductionThe existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries. We examine the determinants of optimal redistributive policies in...
Working Paper
Party system institutionalization and reliance on personal income taxThis paper explores the effect of party system institutionalization on the reliance of tax systems on the personal income tax. As a first step, the paper re-examines the relationship between party system institutionalization and taxation patterns...
Working Paper
SAMOD, a South African tax-benefit microsimulation modelThis paper provides an account of a South African tax-benefit microsimulation model—SAMOD—which has been developed for use by government over the past ten years. The two datasets that underpin the current version of SAMOD are introduced, and the...
Journal Article
Fiscal capacity in non-democratic statesPart of Journal Special Issue Fiscal state capacity
Blog
Developing countries would benefit from improved tax collection: What can help?The ability to raise revenues from taxes – called “fiscal capacity” – is a crucial aspect for the functioning of any state. Being able to tax citizens...
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