Journal Special Issue

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...

• SOUTHMOD
• Microsimulation modelling
• Tax-benefit microsimulation

Working Paper

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...

• Taxes
• Benefits
• Microsimulation modelling

Blog

by Timothy Shipp May 2023

In Mozambique, Tanzania, South Africa, Uganda, and elsewhere, UNU-WIDER is on the ground to support national development plans, collect and create...

• Partnerships for Development
• Tax administration data
• Microsimulation modelling

Policy Brief

• Uganda
• presumptive tax
• Tax administration

Working Paper

Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the system more progressive, simpler, and fairer to small firms. In this work, we evaluate the reform...

• presumptive tax
• Tax administration
• Small business

Policy Brief

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...

• SOUTHMOD
• Microsimulation modelling
• Tax-benefit microsimulation

Working Paper

This paper provides an account of a Nambian tax-benefit microsimulation model—NAMOD—which has been developed for use by government. Following a section on the importance of social security in Namibia and recent related studies, the paper outlines the...

• Microsimulation modelling
• Tax benefits
• South Africa