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17 UNU-WIDER articles, publications, projects, experts...

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  • Blog
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  • (-) Taxes
Working Paper
Tax-benefit microsimulation and income redistribution in Ecuador

The 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...

  • Taxes
  • Benefits
  • Microsimulation
Blog
Measuring inequality in middle-income countries
by Carlos Gradín, Kunal Sen May 2019

Income inequality is the result of complex processes with multiple interacting driving forces but understanding those drivers in emerging economies is...

  • Global inequality
  • Economic inequality
  • Top incomes
Report
SOUTHMOD country report Ecuador - ECUAMOD v1.2

View 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...

  • Taxes
  • Benefits
  • Microsimulation
Report
SOUTHMOD Country Report Viet Nam - VNMOD v1.0

View 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...

  • Taxes
  • Benefits
  • Microsimulation
Working Paper
Income redistribution in Latin America

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
Journal Article
Does the Political Resource Curse Affect Public Finance? The Vulnerability of Tax Revenue in Resource-Dependent Countries

Part of Journal Special Issue Fiscal Policy, State Building and Economic Development

  • Taxes
  • Natural resources
  • Terms-of-trade shocks
Working Paper
Revisiting the impact of direct taxes and transfers on poverty and inequality in South Africa

This paper uses a recent household survey and the CEQ framework to revisit and extend previous research on the impact of fiscal policy on income redistribution, and poverty in South Africa. We find, in accordance with previous research, that direct...

  • Fiscal policy
  • Fiscal incidence
  • Taxes
Report
SOUTHMOD country report Ecuador - ECUAMOD v1.5

View the latest ECUAMOD country report here . This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador. The report describes the different tax–benefit policies in place, how the microsimulation model takes advantage...

  • Taxes
  • Benefits
  • Microsimulation
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...

  • Taxes
  • Benefits
  • COVID-19
Working Paper
Tax–benefit responses in Uruguay during the COVID-19 pandemic

We analyse the social protection policy response to COVID-19 and its impact on household incomes in Uruguay during 2020 and 2021, based on static microsimulation methods. From the onset of the crisis, the Uruguayan government implemented adjustments...

  • COVID-19
  • Taxes
  • Benefits
Technical Note
Integration of indirect taxation to GHAMOD

This note, with emphasis on VAT and excise taxes, illustrates how indirect taxes are modelled in the context of GHAMOD, a tax-benefit microsimulation model for Ghana. GHAMOD is similar to the EUROMOD base platform, and its built-in Statistics...

  • Taxes
  • Microsimulation
  • Value-added tax
Report
SOUTHMOD country report Ecuador - ECUAMOD v2.0

View the latest ECUAMOD country report here . This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador. It describes the different tax–benefit policies in place, how the microsimulation model takes advantage of these...

  • Taxes
  • Benefits
  • Microsimulation
Report
SOUTHMOD country report Ecuador - ECUAMOD v1.4

View 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...

  • Taxes
  • Benefits
  • Microsimulation
Working Paper
Does the political resource curse affect public finance?

This paper explores the extent to which government revenue is affected by external shocks, and whether these effects are different for resource-rich as compared with non-resource-rich countries. We are particularly interested in the fate of poorer...

  • Taxes
  • Natural resources
  • Terms-of-trade shocks
News
Press Release: New research reveals close to $1 trillion in profits shifted to tax havens

A new research paper published by the United Nations University World Institute for Development Economics Research (UNU-WIDER) shows the first global estimates of profits shifted to tax havens between 1975-2019. The study documents a remarkable increase in profit shifting, with close to $1 trillion or 40% of multinational profits shifted to tax havens in 2019. Globally, 10% of corporate tax revenues are lost as a result.

  • Profit shifting
  • Corporate tax
  • Taxes
Report
SOUTHMOD country report Ecuador - ECUAMOD v4.2

This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador. It describes the different tax–benefit policies in place, how the microsimulation model takes advantage of these different provisions, and the database on...

  • Taxes
  • Benefits
  • Microsimulation
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