
62 UNU-WIDER articles, publications, projects, experts...
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Working Paper
Tax-benefit microsimulation and income redistribution in EcuadorThe 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...
Research Brief
Financing the social cash transfer scale-up in ZambiaJournal Article
Editorial - SOUTHMOD: Modelling Tax-benefit Systems in Developing CountriesPart of Journal Special Issue SOUTHMOD: Modelling Tax-benefit Systems in Developing Countries
Working Paper
Quantifying the impacts of expanding social protection on efficiency and equityA large informal sector is a challenge for developing countries building up social protection systems. Expanding social safety nets reduces poverty, but financing them can increase the tax burden, potentially reducing availability of formal sector...
Working Paper
Unemployment insurance and income protection in EcuadorThis paper explores the role of the recently introduced unemployment insurance benefit ( seguro de desempleo ) in protecting incomes in case of unemployment in Ecuador. We use ECUAMOD, the tax-benefit microsimulation model for Ecuador, to simulate...
Working Paper
The distributional impact of tax and benefit systems in six African countriesThis paper assesses the effects of public policies on income taxes and benefits in six African countries. The comparative analysis focuses on the distribution and composition of incomes and assesses the effect of these policies on inequality and...
Working Paper
Tax-benefit microsimulation model in developing countriesThis study aims to expand the use of tax-benefit microsimulation tools in Indonesia. In particular, it reviews the feasibility of expanding SOUTHMOD, a tax-benefit microsimulation model being applied in developing countries that was developed based...
Blog
Developing a microsimulation model for Mozambique – from inception to impactThe tax-benefit microsimulation model developed for Mozambique, MOZMOD, has proved to be valuable in analysing the impacts and budget implications of...
Working Paper
Fuel subsidies and income redistribution in EcuadorThis paper aims to evaluate the progressivity of different fuel subsidies in Ecuador as well as the budgetary and distributional effects of a potential elimination of such subsidies. Our analysis makes use of ECUAMOD, the tax-benefit microsimulation...
Working Paper
Effects of an education reform on household poverty and inequalityThe level of income can be directly inferred from the level of education, making education an important variable as a key determinant of better livelihoods and poverty alleviation. However, in most developing countries education is not accessible to...
Report
SOUTHMOD country report Ecuador - ECUAMOD v1.2View 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...
Report
SOUTHMOD Country Report Viet Nam - VNMOD v1.0View 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...
Working Paper
Learning from the ʻbestʼRedistributive 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...
Working Paper
Modelling value-added tax (VAT) in South AfricaUsing SAMOD, a tax-benefit microsimulation model for South Africa, this paper examines the joint distributional impact of the increase in the value-added tax (VAT) rate and increases in benefit amounts in 2018. Although poverty and inequality did not...
Working Paper
Microsimulation analysis of the impact of indirect tax benefits on income distribution and poverty alleviation in TanzaniaThis paper analyses the impacts of indirect tax policy reforms on income distribution and poverty in Tanzania by applying a standard static microsimulation model TAZMOD v1.8. The simulations model two indirect tax reforms involving changes to the...
Working Paper
Financing the Zambia social cash transfer scale-upThis paper assesses the effects on poverty and inequality of the alternative targeting approaches that Zambia’s Social Cash Transfer programme could take as its expansion continues during the period of the country’s Seventh National Development Plan...