Working Paper
A role for universal pension?
We use four novel, cross-country comparable tax-benefit microsimulation models for Ecuador, Ghana, Tanzania, and South Africa to evaluate ex ante the expansion of a universal old-age pension in a static setting. Universal pensions would significantly...
Working Paper
The distributional impact of tax and benefit systems in six African countries
This paper assesses the effects of public policies on income taxes and benefits in six African countries. The comparative analysis focuses on the distribution and composition of incomes and assesses the effect of these policies on inequality and...
Working Paper
Tax-benefit microsimulation model in developing countries
This study aims to expand the use of tax-benefit microsimulation tools in Indonesia. In particular, it reviews the feasibility of expanding SOUTHMOD, a tax-benefit microsimulation model being applied in developing countries that was developed based...
Working Paper
Assessing the quality of the income data used in SAMOD, a South African tax-benefit microsimulation model
In this paper we explore the income data in two surveys that underpin a South African tax-benefit microsimulation model. The simulated taxes and benefits using each dataset are compared with each other and with administrative data for a common time...
Technical Note
Dealing with the oversimulation of taxes and benefits in SOUTHMOD microsimulation models
SOUTHMOD tax-benefit microsimulation models may in some cases oversimulate taxes or benefits, generating greater expenditure, a greater number of beneficiaries, or greater amounts of taxes or taxpayers than reported in administrative data. Drawing on...
Working Paper
Tax-benefit microsimulation model in Rwanda
This paper assesses the feasibility of developing a tax and benefit microsimulation model in Rwanda. Tax-benefit microsimulation can be used to explore ways in which national development goals can be achieved in a cost-effective manner, and to assess...
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...
Technical Note
Full-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. It can be applied to tax-benefit microsimulation models...
Working Paper
Towards greater poverty reduction in Zambia
A large share of the population in Zambia is living below the national poverty line. To reduce poverty, in 2019, the government initiated the Cash Plus reform, which aims to build on the existing Social Cash Transfer as a floor benefit with...
Journal Article
The impact of indirect tax on income distribution and poverty in Tanzania
This study analyses the impacts of indirect tax benefits policy reforms on income distribution and poverty in Tanzania by applying a standard static microsimulation model TAZMOD v1.8. The simulations model two indirect tax reforms involving changes...
Working Paper
Analysis of the distributional effects of COVID-19 and state-led remedial measures in South Africa
This paper explores the impact of the first wave of the COVID-19 pandemic in South Africa on income poverty and inequality in South Africa. Using a static tax–benefit microsimulation model with input datasets that were adjusted to reflect people’s...
Technical Note
How to implement sub-national poverty lines in a SOUTHMOD country model using conditional constants
This note describes how to incorporate sub-national poverty lines into a SOUTHMOD country model using conditional constants within the constants function in such a way that the Statistics Presenter can generate national-level poverty statistics. The...
Journal Article
Analysis of the distributional effects of COVID-19 and state-led remedial measures in South Africa
This study explores the impact of the first wave of the COVID-19 pandemic in South Africa on income poverty and inequality in South Africa. Using a static tax-benefit microsimulation model with input datasets that were adjusted to reflect people’s...
Technical Note
Exploring the quality of income data in two South African household surveys which underpin SAMOD
This note has set out several data processes that have been undertaken using the income data in dataset(s) that underpin SAMOD. Section 1 describes various data-cleaning steps that were undertaken when preparing the LCS 2014/15 as an underpinning...
Policy Brief
Social protection, government revenue and microsimulation in developing countries
Social protection has attracted increasing interest in developing countries in recent decades and policies have been initiated in all developing regions. When countries build up their social protection systems, they need reliable information and...
Journal Special Issue
SOUTHMOD: Modelling Tax-benefit Systems in Developing Countries
Social protection has attracted increasing interest in developing countries in recent decades and policies have been initiated in all developing regions. Cash transfer policies are already in place in many African countries, but their coverage is...