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...
View the latest VNMOD country report here. This report documents VNMOD, the SOUTHMOD model developed for Viet Nam. This work was carried out by the Central Institute for Economic Management (CIEM) in collaboration with KU Leuven and the project...
Let’s face it, data is important. It sits at the core of almost everything that we in the development economics research community do. However, the...
The Nordic model relies on high tax rates to finance an extensive welfare state. If labour supply elasticities are large, the burden of financing the model can be large even if, arguably, the practice of providing subsidised goods that support labour...
Charitable donations by private individuals and firms can help fund the Millennium Development Goals. What are the prospects for increasing donations for international development, whether from small-scale donors, the super-rich (as in the recent...
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...
Governments do not have perfect information regarding constituent priorities and needs. This lack of knowledge opens the door for groups to lobby in order to affect the taxes they pay the government. We examine the political economy of a...
The interplay of a differentiated indirect tax structure and the variation in expenditure patterns across households, leads to a possibly unequal distribution of indirect tax liabilities across the population. This paper uses the ninth round of the...
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...
Part of Journal Special Issue SOUTHMOD: Modelling Tax-benefit Systems in Developing Countries
Part of Journal Special Issue SOUTHMOD: Modelling Tax-benefit Systems in Developing Countries
Nigeria is governed by a federal system, hence its fiscal operations also adhere to the same principle, a fact which has serious implications on how the tax system is managed. The country’s tax system is lopsided, and dominated by oil revenue. It is...
In the beginning of the 1980s, Cameroon witnessed a sustained rate of growth, associated essentially with the boom in the oil sector. Increased budgetary and extra-budgetary resources generated by this sector helped to raise the investment rate in...
The present paper utilises a short-run theoretical macroeconomic model of a small open economy to look at the impact of macroeconomic policies and financial deepening upon poverty through sectoral changes. This is because an expansion in certain...
In evaluating tax reform in the developing countries, one first needs to determine what is the unique role of the tax system in each particular country. One of the key reasons for undertaking tax reforms in Kenya was to address issues of inequality...
Ghana’s tax reforms constitute the major policy instrument needed to accelerate growth and poverty reduction. Over the past two decades, the government has consistently spent more revenue than it is able to generate and the gap is often financed with...
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