Working Paper
Quantifying the impacts of expanding social protection on efficiency and equity
A large informal sector is a challenge for developing countries building up social protection systems. Expanding social safety nets reduces poverty, but financing them can increase the tax burden, potentially reducing availability of formal sector...
Working Paper
Tax-benefit microsimulation and income redistribution in Ecuador
The aim of this paper is to explore the redistributive effects of taxes and benefits in Ecuador using two different approaches: direct use of reported taxes and benefits in household survey data, and use of simulated taxes and benefits obtained from...
Workshop
COLMOD training
The COLMOD training is part of the SOUTHMOD project and focuses on the use and application of the COLMOD model for analyzing tax and benefit policies in Colombia. This workshop is designed for existing and potential new users at government offices...
Mon, 22 July 2024
–
Fri, 26 July 2024
Online,
Colombia
Past event
Presentation
UNU-WIDER research presented at 2024 ATI General Assembly
UNU-WIDER Research Fellow Pia Rattenhuber presents, 'Practical benefits of exploiting the complementarity between research and development – examples from sub-Saharan Africa' at the 2024 ATI General Assembly.Domestic Revenue Mobilization (DRM)...
Tue, 18 June 2024
–
Thu, 20 June 2024
Online,
Bonn,
Germany
Past event
Working Paper
National Care System in Uruguay
In this paper, we analyse two specific policies that make up the National Care System, a social policy being implemented in Uruguay. Through the calibration of a static tax benefit model, we estimate the distributive impact of the expansion of...
Blog
Microsimulation models for developing countries: An interview with Jukka Pirttilä
by
Heikki Laurinolli
March 2017
The University of Tampere is participating in an international project in which a microsimulation model is being drafted for the evaluation of the...
Working Paper
Comparing the poverty-reduction efficiency of targeted versus universal benefits amid crises
This study evaluates which type of benefit—a universal benefit, a proxy mean-tested benefit, or a categorical benefit— better cushions the poverty effects of income shocks in a developing economy. We compare the effectiveness of the three benefit...
Report
SOUTHMOD country report Ecuador - ECUAMOD v1.5
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...
Report
SOUTHMOD country report Rwanda - RWAMOD v1.1
This report documents RWAMOD, the SOUTHMOD model developed for Rwanda. This work was carried out by UNU-WIDER, SASPRI, and the Rwanda Revenue Authority (RRA). The results presented in this report are derived using RWAMOD version 1.1, which is part of...
Working Paper
Microsimulation of tax-benefit systems in the Global South: a comparative assessment
This paper analyses the effectiveness of tax-benefit systems in reducing poverty and inequality across 13 countries in the Global South. Using national survey data and tax-benefit microsimulation models from the SOUTHMOD project, we provide a cross...
Working Paper
Distributional impacts of global food price shocks in South Africa
The world has faced an increasing number of global shocks that have resulted in large and unpredictable changes in global prices, particularly of food. These increases, coupled with the negative impacts of shocks to economic growth, have had damaging...
Report
SOUTHMOD country report Ethiopia - ETMOD v3.1
This report documents ETMOD, the SOUTHMOD model developed for Ethiopia. The Ethiopian national team currently includes Adnan A. Shahir, Abas Mohammed Ali (Ministry of Planning and Development, Ethiopia), and Francesco Figari (University of Eastern...
Report
SOUTHMOD country report Ghana - GHAMOD v2.7
This report documents GHAMOD, the SOUTHMOD model developed for Ghana. This work was carried out by the Institute of Statistical, Social and Economic Research (ISSER) at the University of Ghana in collaboration with the project partners. The results...
Report
SOUTHMOD country report Viet Nam - VNMOD v3.4
This report documents VNMOD, the SOUTHMOD model developed for Viet Nam. This work has been carried out by the Central Institute for Economic Management (CIEM) in collaboration with UNU-WIDER and SASPRI. The results presented in this report are...
Report
SOUTHMOD country report Uganda - UGAMOD v2.1
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 results presented in this report are derived...
Report
SOUTHMOD country report Tanzania - TAZMOD v2.9
This report documents TAZMOD, the SOUTHMOD model developed for Tanzania Mainland. This work was carried out by University of Dar es Salaam in collaboration with the project partners. The results presented in this report are derived using TAZMOD...
Report
SOUTHMOD country report Mozambique - MOZMOD v3.0
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. The results presented in this report are derived...
Report
SOUTHMOD country report Zambia - MicroZAMOD v2.16
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 results presented in this report are...
Report
SOUTHMOD country report Bolivia - BOLMOD v2.1
This report documents BOLMOD, the SOUTHMOD model developed for Bolivia. This work was carried out independently by Cristina Arancibia and David Macas. The results presented in this report are derived using BOLMOD version 2.1, which is part of the...
Report
SOUTHMOD country report Colombia - COLMOD v2.4
This report documents COLMOD, the SOUTHMOD model developed for Colombia. This work was carried out by the Observatorio de Desarrollo y Política Social (ODEPS) at Facultad de Economía, Universidad Externado de Colombia. The results presented in this...
Report
SOUTHMOD country report Ecuador - ECUAMOD v4.3
This report documents ECUAMOD, the SOUTHMOD model developed for Ecuador. This work was carried out by the International Inequalities Institute at the London School of Economics and Political Science (LSE) in collaboration with the Facultad...
Report
SOUTHMOD country report Peru - PERUMOD v2.5
This report documents PERUMOD, the SOUTHMOD model developed for Peru. This work was carried out by UNU-WIDER in collaboration with the Universidad del Pacífico (UP) in Peru. The results presented in this report are derived using PERUMOD version 2.5...
Report
SOUTHMOD country report Zanzibar - ZANMOD v1.1
This report documents ZANMOD, the SOUTHMOD model developed for Zanzibar. This work was carried out by staff at Zanzibar University, the Second Vice President’s Office in Zanzibar, the University of Dar es Salaam, and the University of Dodoma, in...
Blog
Just transitions and the importance of social protection reforms for ambitious climate action
by
Christina Dankmeyer, Katrin Gasior, Gemma Wright
May 2024
As greenhouse gases once again climb to record levels, countries are under pressure to make the move to a low-carbon economy. Policies that move in...
Working Paper
Exploring options to deepen and broaden the personal income tax base in South Africa
In this paper we explore options for augmenting South Africa’s personal income tax revenue using two microsimulation models: PITMOD simulates the personal income tax system and is underpinned by a dataset comprising a full extract of anonymized...
Technical Note
Iterative proportional fitting for reweighting input data in SOUTHMOD microsimulation models
This note describes how the counterfactual datasets in the working paper by Lastunen et al. (2021) have been reweighted, for each country analysed, to the ‘pre-crisis’ time point of 31 March 2020. The procedure consists of five main steps. The note...
Technical Note
Full-year adjustment for modelling COVID-19 policies in SOUTHMOD tax-benefit microsimulation models
This technical note presents a modelling approach used in Lastunen et al. (2021) where tax and benefit policies are scaled to reflect their actual duration during a single calendar year. It can be applied to tax-benefit microsimulation models...
Working Paper
The effect of fiscal drag on income distribution and work incentives
Although the effect of fiscal drag is well studied in the industrialized world, empirical evidence from developing economies remains limited. Against this backdrop, this study aims to explore the effect of fiscal drag on income distribution and work...
Report
SOUTHMOD country report Colombia - COLMOD v2.3
This report documents COLMOD, the SOUTHMOD micrososimulation model developed for Colombia. It describes the different tax–benefit policies in place, how the microsimulation model takes advantage of these different provisions, and the database on...
Working Paper
Evaluating the impact of the 2023–2024 personal income tax reform in Rwanda
Establishing an equitable and efficient tax system is essential for reducing poverty, combating inequality, and fostering sustainable economic growth. Rwanda’s government has recognized this and implemented significant changes to the personal income...
Technical Note
Dealing with the oversimulation of taxes and benefits in SOUTHMOD microsimulation models
SOUTHMOD tax-benefit microsimulation models may in some cases oversimulate taxes or benefits, generating greater expenditure, a greater number of beneficiaries, or greater amounts of taxes or taxpayers than reported in administrative data. Drawing on...
Working Paper
Tax-benefit microsimulation model in Rwanda
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...