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Publications (5)
Journal Article
This peer-reviewed research is available free of charge. UNU-WIDER believes that research is a global public good and supports Open Access.
– Evidence from Ecuador
By combining household survey data before and during the COVID-19 pandemic with detailed tax-benefit simulations, this paper quantifies the distributional effects of COVID-19 in Ecuador and the role of tax-benefit policies in mitigating the immediate impact of the economic shocks. Our results show a...
Journal Article
– A decomposition approach
Redistributive systems in Africa are still in their infancy but are expanding in order to finance increasing public spending. This study aims at characterising the redistributive potential of six African countries: Ghana, Zambia, Mozambique, Tanzania, Ethiopia and South Africa.These countries show...
Governments in low- and middle-income countries face a trade-off between raising tax revenue to strengthen social protection and creating incentives to enter formal employment. In developed countries so called in-work transfers (i.e., social benefits paid upon condition of being employed) have been...
Journal Article
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 to the excise duty and value‐added tax rates on...
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