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.
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
BlogStudying COVID-19 through the lens of microsimulation: The role of tax and benefit policies in alleviating poverty and inequality
As the crisis caused by the COVID-19 pandemic evolves, developing nations are struggling to deliver economic assistance and public services to their citizens, under pressures of fiscal constraints and tax revenue losses...Tax-benefit microsimulation Tax-benefit policy Individual poverty
PresentationSOUTHMOD presented at the ATAF Research webinar series
African Tax Administration Forum ( ATAF ) and the African Tax Research Network ( ATRN ) in conjunction with the University of Pretoria ( UP ) and the University of Witwatersrand ( WITS ) are organizing a Research webinar series on 25-26 November...
Project workshop2020 SOUTHMOD workshop
ProjectSOUTHMOD - simulating tax and benefit policies for development Phase 2
Theme: Transforming statesSOUTHMOD Tax-benefit microsimulation Tax-benefit policy
Project workshop2019 SOUTHMOD workshop
PresentationWIDER research and impact – introducing the Estonian School of Diplomacy to the work of UNU-WIDER
ReportSOUTHMOD country report Ghana - GHAMOD v1.3
View the latest GHAMOD country report here . This report documents GHAMOD, the SOUTHMOD model developed for Ghana...Tax Government revenue GHAMOD
Journal ArticleQuantifying the Impacts of Expanding Social Protection on Efficiency and Equity: Evidence from a Behavioral Microsimulation Model for Ghana
Part of Journal Special Issue SOUTHMOD: Modelling Tax-benefit Systems in Developing CountriesDeveloping countries Social protection Taxation
Journal ArticleA Role for Universal Pension?: Simulating Universal Pensions in Ecuador, Ghana, Tanzania and South Africa
Part of Journal Special Issue SOUTHMOD: Modelling Tax-benefit Systems in Developing CountriesOld-age benefit Poverty SOUTHMOD
Project workshopUsing administrative tax data for research in Uganda: meeting of project collaborators
The workshop brought together around 20 participants, including researchers and staff members from the Uganda Revenue Authority (URA), UNU-WIDER, the Southern African Social Policy Research Institute (SASPRI), and the University of Makerere to...
WorkshopSecond training on TAZMOD – a tax-benefit microsimulation model for Tanzania
ConferenceRedistribución de ingreso y el rol de los impuestos y las transferencias monetarias en América Latina
El Instituto Mundial para la Investigación de Economía del Desarrollo de la Universidad de las Naciones Unidas (UNU-WIDER) junto con el equipo de EUROMOD del Instituto de Investigación Social y Económica (ISER) de la...