View the latest UGAMOD country report here. This report documents UGAMOD, the SOUTHMOD model developed for Uganda. The report describes the different tax–benefit policies in place, how the microsimulation model picks up these different provisions...
There is a widespread perception that taxing in sub-Saharan Africa has been and remains fraught with problems or government failure. This is not generally true. For more than a century, colonial administrations and independent states have steadily...
View the latest MOZMOD country report here. This report documents MOZMOD, the SOUTHMOD model developed for Mozambique. It describes the different tax-benefit policies in place, how the microsimulation model picks up these different provisions, and...
At the beginning of this decade, large offshore natural gas fields were discovered in north-east Mozambique. Investment is now flowing into the...
Agricultural development can contribute significantly to peace by raising incomes and employment, thereby reducing the social frustrations that give rise to violence. Agricultural growth also generates revenues for governments, allowing them to...
This paper explores two proposals to tax financial flows in developing economies—the package of policies implemented to various degrees by Chile and Colombia during the 1990s, widely referred to today as the Chilean model—and securities transactions...
This paper assesses the feasibility of developing a tax and benefit microsimulation model in Mozambique. Mozambique’s National Development Strategy 2015–35 commits to providing social security to three-quarters of poor and vulnerable households by...
At the beginning of this decade, large offshore natural gas fields were discovered in north-east Mozambique. Investment is now flowing into the...
At the beginning of this decade, large offshore natural gas fields were discovered in north-east Mozambique. Investment is now flowing into the...
Across the Global South, governments continue efforts to increase domestic revenues and capacity for public spending. As concerns over debt distress...
This paper examines a broad range of opportunities for addressing the pressing human development needs of low-income countries by using new oil, gas, and mineral discoveries. It assesses how much of an impact can be made on the funding gaps for...
This study presents the findings from a feasibility study on the potential for developing a static tax-benefit microsimulation model for Zambia. The paper focuses on the details of the tax-benefit system and possible data sources, building on...
View the latest MOZMOD country report here. This report documents MOZMOD, the SOUTHMOD model developed for Mozambique. This work was carried out by the Ministry of Economy and Finance of Mozambique in collaboration with the project partners in the...
View the latest MicroZAMOD country report here. This report documents MicroZAMOD, the SOUTHMOD model developed for Zambia. This work was carried out by Zambia Institute for Policy Analysis & Research (ZIPAR) in collaboration with the project partners...
The Government Revenue Dataset (GRD) was launched in September 2014 and, in the few years since, has gone on to be recognized as the go-to source for researchers and policy makers seeking cross-country data on government revenues and taxes. However...
View the latest MOZMOD country report here. This report documents MOZMOD, the SOUTHMOD model developed for Mozambique. This work was carried out by the Ministry of Economy and Finance of Mozambique in collaboration with the project partners in the...
View the latest UGAMOD country report here. This report documents UGAMOD, the SOUTHMOD model developed for Uganda. This work was carried out by Uganda Revenue Authority (URA) and Makerere University in collaboration with the project partners. The...
View the latest MicroZAMOD country report here. This report documents MicroZAMOD, the SOUTHMOD model developed for Zambia. This work was carried out by Zambia Institute for Policy Analysis & Research (ZIPAR) in collaboration with the project partners...
The prescription of optimally managing natural resource revenue windfalls by smoothing consumption across generations using an intergenerational sovereign wealth fund that only invests in foreign assets is not appropriate for resource-rich developing...
View the latest MOZMOD country report here. This report documents MOZMOD, the SOUTHMOD model developed for Mozambique. The report describes the different tax-benefit policies in place, how the microsimulation model picks up these different provisions...
This paper explores the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania Mainland. Using a static tax-benefit microsimulation model—TAZMOD—which is underpinned by data derived from the Household Budget...
View the latest MOZMOD country report here. This report documents MOZMOD, the SOUTHMOD model developed for Mozambique. It describes the different tax-benefit policies in place, how the microsimulation model picks up these different provisions, and...
View the latest UGAMOD country report here. This report documents UGAMOD, the SOUTHMOD model developed for Uganda. It describes the different tax–benefit policies in place, how the microsimulation model picks up these different provisions, and the...
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...
In a significant number of developing countries, revenue from the sale of a few natural resources accounts for the vast majority of export earnings and a large share of total government revenue. As a result, the allocation of revenue from natural...
This paper proposes to understand a singular but salient factor that enables the wealthy to deflect their tax burden downwards: elites’ political leverage to shape legislation via their capacity to influence political actors and policy outcomes. The...
An ethnographic approach is applied to Cameroon customs in order to explore the role and the capacity of the bureaucratic elites to reform their institution. Fighting against corruption has led to the extraction and circulation of legal ‘collective...
This paper compares two important sources of tax revenue statistics for African countries, namely the Africa Tax Administration Forum’s African Tax Outlook and the United Nations University World Institute for Development Economics Research's...
This report documents MOZMOD, the SOUTHMOD model developed for Mozambique. It describes the different tax-benefit policies in place, how the microsimulation model picks up these different provisions, and the database on which the model runs. It...
This report documents UGAMOD, the SOUTHMOD model developed for Uganda. It describes the different tax–benefit policies in place, how the microsimulation model picks up these different provisions, and the database on which the model runs. It concludes...
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