Pia Rattenhuber is a Research Fellow at UNU-WIDER. She has previously worked for OECD (Department of Labour and Social Affairs), the German Ministry of Economics and the German Institute of Economic Research (DIW Berlin). She attained her PhD from Free University Berlin. Her works focuses on social protection systems, taxation and tax-benefit microsimulation models.
PresentationPia Rattenhuber's keynote speech at UNU-FLORES United Nations Day 2021 commemorative event
United Nations University Institute for Integrated Management of Material Fluxes and Resources ( UNU-FLORES ) organizes a commemorative event in Dresden on the occasion of the UN day 2021. The topic of the event is Inequalities in crises. UNU-WIDER...
Policy seminarCash Plus dissemination event
Tanzania, similar to most sub-Saharan countries, reported its first COVID-19 cases in March 2020...COVID-19 Income distribution Poverty
The first cases of COVID-19 in sub-Saharan Africa were reported in March 2020, and the impact of the pandemic has since rippled through the world and Africa...COVID-19 Income distribution Poverty
Mozambique reported its first case of COVID-19 on 22 March 2020. GDP estimates suggest a strong pandemic effect, with a reduction in seven of nine business sectors analysed...COVID-19 Income distribution Poverty
BlogWorking together to better understand how COVID-19 affects poverty and inequality
In summer 2020 the SOUTHMOD team set out, with partners, to analyse the impact of government policies on protecting households from getting poorer and avoiding societies from becoming more unequal...COVID-19 Income distribution Poverty
Zambia’s economic growth has been flattening over the past decade. In 2020 economic prospects further worsened, following the onset of the pandemic, rising debt, and the Eurobond default...COVID-19 Income distribution Poverty
ReportSOUTHMOD country report Ghana - GHAMOD v2.3
This report documents GHAMOD, the SOUTHMOD model developed for Ghana. The report describes the different tax-benefit policies in place, how the microsimulation model picks up these different provisions, and the database on which the model runs...Taxation Government revenue GHAMOD
Working PaperThe mitigating role of tax and benefit rescue packages for poverty and inequality in Africa amid the COVID-19 pandemic
This paper analyses the distributional effects of the COVID-19 pandemic and related tax-benefit measures in 2020 in a cross-country comparative perspective for five African countries: Ghana, Mozambique, Tanzania, Uganda, and Zambia...COVID-19 Income distribution Poverty
Technical NoteImputation methods for adjusting SOUTHMOD input data to income losses due to the COVID-19 crisis
This note sets out two different methods on how to adjust incomes in the microdata underlying the standard SOUTHMOD models to reflect a sudden shock, in this case the COVID-19 shock, as done in the accompanying working paper by Lastunen et al...Imputation Income Survey data
Technical NoteFull-year adjustment for modelling COVID-19 policies in SOUTHMOD tax-benefit microsimulation models
This technical note presents a modelling approach used in Lastunen et al. (2021) where tax and benefit policies are scaled to reflect their actual duration during a single calendar year...COVID-19 Tax-benefit microsimulation Poverty
Technical NoteIntegration 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...Taxes Microsimulation Value-added tax
Working PaperWhat explains the gender gap in top incomes in developing countries?: Evidence from Ecuador
Based on tax records data from Ecuador, we analyse gender differences in top income groups from 2008 to 2017...Top incomes Gender inequality Tax data
PresentationSOUTHMOD presented at the CeMPA General Meeting
CeMPA , Centre for Microsimulation and Policy Analysis, organized its yearly general meeting for experts working in the area of tax-benefit microsimulation on 12 May 2021. The meeting was held virtually. SOUTHMOD microsimulation models and ongoing...
PresentationSOUTHMOD presented at the MEXMOD launch event
Mexico will be launching the tax-benefit microsimulation model MEXMOD on 11 February 2021. The launch event will be organized online by Centro de Investigación en Alimentación y Desarrollo ( CIAD ) and the University of Essex . The...
Working PaperThe effects of personal income tax reform on employees’ taxable income in Uganda
We evaluate a major personal income tax reform in Uganda that came into effect in 2012–13. The reform increased the tax-free lower threshold, increased tax rates for higher incomes, and introduced an additional highest tax band...Personal income tax Uganda Administrative data