View the latest ECUAMOD country report here. This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador. The report describes the different tax–benefit policies in place, how the microsimulation model takes advantage of...
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...
Thanks to the updated version of the Government Revenue Dataset (GRD) we are now able to gain a clear picture of tax and other revenue trends in over...
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 ECUAMOD country report here. This report documents ECUAMOD, the SOUTHMOD micrososimulation model developed for Ecuador. It describes the different tax–benefit policies in place, how the microsimulation model takes advantage of these...
How can we determine the taxation of wage earners or multinational corporations in a fair manner? Will simplifying tax administration help increase...
View the latest GHAMOD country report here. This report documents GHAMOD, the SOUTHMOD model developed for Ghana. The report describes the different tax-benefit policies in place, how the microsimulation model picks up these different provisions, and...
24 January 2014 In this interview Armando Barrientos and Ed Amann give an introduction to their research project at the Brooks World Poverty Institute...
Tony Addison Today, there is much frustration with the financial sector. Society’s precious savings are not being put to the best of uses—investing...
Qualitative case studies suggest that the outcomes of tax treaty negotiations are determined by power politics and negotiating capability. In contrast, quantitative studies have tended to depart from a model that implies absolute gains, full...
GUESTAngle John Langmore and Perrin Wilkins When delivering the eighth WIDER Annual Lecture on rethinking growth strategies in 2004 Dani Rodrik...
In this paper we study the effects of various tax schedule discontinuities on the behavior of small firms using high-quality and population-wide tax register data from South Africa. We use the bunching method to analyse how these discontinuities...
This paper evaluates transformative policy innovations with respect to security and taxation in the three main Colombian cities: Bogotá, Medellín, and Cali. In the first two, such policies were associated with huge success. Elsewhere we (Gutiérrez et...
This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in South Africa. Second, we attempt to offer some ideas about areas and topics on which more information is needed and which are...
The paper examines the incidence and employment impacts of the Employment Tax Incentive, a South African wage subsidy system that is targeted at the employers of low-wage youth. The paper uses a triple differences strategy and survey and...
Almost twenty years have passed since researchers from the Institute for Liberty and Democracy in Peru showed how ‘bad laws’ impose disproportionate costs on those who choose formality. Although a multitude of conflicting regulations still precludes...
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