Join the network
Pia Rattenhuber
Research Fellow
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.
49 articles, publications, projects...
Filter by...
Workshop
New realities and challenges for development brought by COVID-19
Policy Brief
Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. It has been reformed several times since its conception...
Uganda presumptive tax Tax administrationBlog
Dr Pia Rattenhuber on inequality in crises — an interviewHow do crises such as the COVID-19 pandemic influence inequality and the other way around? This year’s UN Day Dresden put a spotlight on “ Inequalities in Crises ”...
Inequality COVID-19 CrisisWorking Paper
An assessment of presumptive tax in Uganda: Evaluating the 2020 reform and four alternative reform scenarios using UGAMOD, a tax-benefit microsimulation model for 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...
presumptive tax Tax administration Small businessPresentation
Pia Rattenhuber's keynote speech at UNU-FLORES United Nations Day 2021 commemorative eventUnited 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 seminar
Cash Plus dissemination event
Policy Brief
Tanzania, similar to most sub-Saharan countries, reported its first COVID-19 cases in March 2020...
COVID-19 Income distribution PovertyPolicy Brief
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 PovertyPolicy Brief
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 PovertyBlog
Working together to better understand how COVID-19 affects poverty and inequalityIn 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 PovertyPolicy Brief
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 PovertyReport
SOUTHMOD country report Ghana - GHAMOD v2.3This 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 GHAMODWorking Paper
The mitigating role of tax and benefit rescue packages for poverty and inequality in Africa amid the COVID-19 pandemicThis 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 PovertyTechnical Note
Imputation methods for adjusting SOUTHMOD input data to income losses due to the COVID-19 crisisThis 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 dataTechnical Note
Full-year adjustment for modelling COVID-19 policies in SOUTHMOD tax-benefit microsimulation modelsThis 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 PovertyTechnical Note
Integration of indirect taxation to GHAMODThis 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