
10 UNU-WIDER articles, publications, projects, experts...
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Journal Special Issue
SOUTHMOD: Modelling Tax-benefit Systems in Developing CountriesSocial 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...
Working Paper
Income redistribution in Latin AmericaWe 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...
Blog
Partnerships with Global South governments improve development policy and support achieving the Global Goals
In Mozambique, Tanzania, South Africa, Uganda, and elsewhere, UNU-WIDER is on the ground to support national development plans, collect and create...
Working Paper
An assessment of presumptive tax in UgandaPresumptive 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...
Policy Brief
Social protection, government revenue and microsimulation in developing countriesSocial 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...
Working Paper
Updating NAMODThis 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...