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Publications (68)
While multinational corporations (MNCs) make up only 1.9% of firms operating in Uganda, they are overrepresented among tax holiday beneficiaries. New estimates reveal that Uganda’s revenue losses due to these tax expenditures peaked at USD 42 million in 2020.A new dataset allows for the first...
The 1980s are sometimes referred to as the ‘lost decade’ for development. Many countries in the Global South experienced weak or no improvement in poverty indicators. Our projections are equally dire for the current decade and prospects for the SDGs unless action is taken. We project a decade of...
– Differences based on gender
A recent study examines how inequality is perceived among young adults in Mozambique and how perceptions of inequality correlate with different demographic characteristics, including gender. It focuses on how young Mozambicans view the disparities between rich and poor people and why. Additionally...
Along with several other African countries, Zambia has introduced a withholding system for value-added tax (VAT) to improve revenue collection and compliance. Even though VAT withholding policies are applied in several countries in Africa and similar industry-specific policies in Europe, empirical...
What was the impact on earnings of the economic crisis caused by the first wave of the COVID-19 pandemic in Ecuador? To what extent did social assistance programmes compensate household income losses? ECUAMOD, the tax-benefit microsimulation model for Ecuador, helps to assess the distributional...
Much work has been done on inequality in South Africa, but to date the literature that assesses the dynamic response of income or wealth distribution to economic policy actions is almost non-existent. This information gap is caused by data shortcomings that make it difficult to provide accurate...
– The impact on equality in South Africa
The impact of medical deductions and medical credits on income inequality is a subject of discussion in South Africa, as well as in many other countries, raising critical questions about the fairness of the medical tax system and the impact on affordability for the poor. An in-depth analysis of...
– A pathway to effective tax collection in South Africa
Many governments, particularly those in developing countries, have set an objective to improve tax revenue mobilization to offer more and better public services to their citizens. To develop effective revenue-raising strategies it is necessary to determine whether there is a tax revenue gap and gain...
– A snapshot of Mozambique in 2015–2018
After decades of war and conflict, Mozambique and its economy experienced a strong recovery from the 1990s into the 2000s. However, between 2015 and 2018 multiple crises unfolded in Mozambique — the economic crisis and the scandal of hidden debt, severe weather shocks, and increasing violence in the...
– Example from Malawi
Social assistance programmes have proliferated across Africa alongside redemocratization — the return of multi-party systems with regular, competitive elections. Competitive elections in Africa can provide an incentive to welfare policy reform because they push presidential candidates and political...
The Rwandan government introduced the Vision 2020 Umurenge Programme (VUP) with donor support in 2008. The VUP comprises public works, unconditional direct support for those unable to work, and a financial services component that promotes financial literacy and provides credit. This new elite...
– Experience over the last fifty years
Asia has achieved remarkable economic growth and seen hundreds of millions of citizens rise out of poverty since the mid-1960s. Constructing and analysing the factors behind continent’s poverty and inequality over the last fifty years helps gain important insights for further reducing global poverty...
One common characteristic of the fast-growing countries with good labour market outcomes — Korea, China, Vietnam — was at the beginning of their growth spurt their initially equal household income level, which was the result of renewed distribution of income. The most salient examples of more equal...
– Poverty and inequality in Ghana
Ghana has recently implemented a policy to support public secondary education. A microsimulation analysis helps reveal the impacts of the reform on poverty and inequality and identifies options to finance it without burdening poor households. A recent policy implemented to support public secondary...
– Socioeconomic class and poverty in South Africa
South Africa is often cited as the most unequal economy in the world. Its experience of having to overcome both colonialism and apartheid makes it unique from the vantage of studies on socioeconomic class, economic mobility, and poverty — with household characteristics like race, gender, and...
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...
Displaying 16 of 68 results