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Publications (10)
Social protection systems in Africa are still in their infancy. As countries develop their systems, it is crucial to look at how existing tax-benefit programmes affect poverty and inequality and how countries can learn from each other’s systems.Microsimulation models can be used to study existing...
– A tax-benefit microsimulation
In an attempt to reduce poverty and vulnerability in a sustainable and cost-effective way, in 2003 the Zambian Government introduced a social cash transfer (SCT) scheme. However, a recent review of Zambia’s social assistance system revealed that this scheme provided insufficient coverage to many...
Working Paper
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– A tax benefit microsimulation analysis based on MicroZAMOD
This paper assesses the effects on poverty and inequality of the alternative targeting approaches that Zambia’s Social Cash Transfer programme could take as its expansion continues during the period of the country’s Seventh National Development Plan (2017–21). It further assesses the domestic...
Working Paper
pdf
– The impact of tax-benefit systems in Africa
Redistributive systems in Africa are still in their infancy but are constantly expanding in order to finance increasing public spending. This paper aims at characterizing the redistributive potential of six African countries: Ghana, Zambia, Mozambique, Tanzania, Ethiopia, and South Africa.These...
Working Paper
pdf
– A microsimulation approach
We analyse the effect of taxes and benefits on income distribution of six Latin American countries: Argentina, Bolivia, Colombia, Ecuador, Uruguay, and Venezuela. Our analysis makes use of tax-benefit microsimulation models based on harmonized household representative survey data and developed...
Working Paper
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Top income under-coverage in developing countries not only leads to downward biased inequality indicators but might also affect the ex-ante evaluation of progressive tax reforms. We propose a simple adjustment to top incomes for formal employees (e.g. employees affiliated with social security) in...
Working Paper
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– How they impact inequality in Vietnam
Personal income tax is attracting more attention from the Vietnamese government, which has been looking for a way to reinforce its budget revenue. Although this tax plays an increasing role, representing 7.3 per cent of the revenue expected in 2018, this figure is still small, suggesting an issue of...
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.
Part of Journal Special Issue
Aid for Gender Equality and Development
Blog
– An interview with Martin Rama
15 January 2013Martin Rama from The World bank discusses the process behind the World Development Report 2013 on jobs, which he directed.He emphasises jobs should not be seen as an afterthought of growth or mere inputs for production. Jobs are a condition of possibility for many development goals...
Blog
Jane Harrigan Donor political interests have heavily influenced aid flows to North Africa in the past. This has reduced the effectiveness of aid which, with the exception of Tunisia, has not been associated with sustained economic growth. The Arab Spring provides an opportunity to reappraise aid...
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