Working Paper
Simulation of options to replace the special COVID-19 Social Relief of Distress grant and close the poverty gap at the food poverty line
We use a fiscal incidence model based on the South African 2014/15 Living Conditions Survey to simulate the poverty reduction impacts of a selection of medium-to-long-term social grant options with the goal of replacing the existing special COVID-19...
Working Paper
Revisiting the impact of direct taxes and transfers on poverty and inequality in South Africa
This paper uses a recent household survey and the CEQ framework to revisit and extend previous research on the impact of fiscal policy on income redistribution, and poverty in South Africa. We find, in accordance with previous research, that direct...
Working Paper
Inequality and fiscal redistribution in Mexico
This paper uses income and expenditure surveys from 1992 to 2014 and public tax and spending accounts to estimate the redistributive impact of Mexico’s fiscal system over this period. It presents standard and marginal benefit incidence analysis for...
Working Paper
Tax financing options for new social protection instruments
In this paper, we use a static fiscal incidence analysis model to evaluate the poverty and inequality impacts of using fiscal policy to finance expanded social spending in South Africa. We assess three methods to enhance the social protection system...
Working Paper
Fiscal policy, inequality, and the poor in the developing world
NOTE | Revised version August 2017 available. View and download the revised version. Using comparable fiscal incidence analysis, this paper examines the impact of fiscal policy on inequality and poverty in 25 countries for around 2010. Success in...