Working Paper

Using 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...

• Value-added tax
• Microsimulation
• Redistribution

Research Brief

• Tax gap
• Value-added tax
• Bottom-up approach

Working Paper

This paper explores the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania Mainland. Using a static tax-benefit microsimulation model—TAZMOD—which is underpinned by data derived from the Household Budget...

• Value-added tax
• Microsimulation
• Redistribution

Technical Note

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

Research Brief

In a democratic system, taxation is a critical part of the social contract between the state and its citizens. The tax system can be used to help address the unacceptably high levels of poverty, inequality, and unemployment in South Africa. An...

• Value-added tax
• Microsimulation
• Redistribution

Working Paper

Assessing tax gaps—the difference between the potential and actual taxes raised—plays a vital role in achieving positive domestic revenue objectives through improved and reformed taxation. This is particularly pertinent for growth outcomes in...

• Tax gap
• Value-added tax
• Bottom-up approach

Working Paper

Improving tax collection is essential if developing economies are to avoid over-reliance on external donor funds and loans. Revenue authorities in the Global South have recently adopted new policy tools to improve domestic revenue mobilization...

• Value-added tax
• Tax compliance
• Tax administration