
Project

Theme: Equality
Jesse Lastunen is a research associate at UNU-WIDER, specialising in tax-benefit microsimulation modelling. His research focuses on public economics, especially social policy, taxation, and employment. Currently, Jesse coordinates the research and technical assistance activities in Viet Nam, Rwanda, and Uganda as part of the SOUTHMOD project. He led the development of the SOUTHMOD online course and the harmonization of microsimulation models for countries in the Global South.
Jesse has previously worked for organizations such as OECD, RAND Corporation, Internet Association, and the Technopolis Group, conducting research on the intersection of technological change and the labour market. He received his PhD in policy analysis from the Pardee RAND Graduate School, with analytical concentrations in economics and quantitative methods. He has master’s degrees in international economics and technology policy.
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...
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...
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...
We examine the distributional effects of the COVID-19 pandemic and associated tax-benefit measures in seven sub-Saharan African countries, focusing on the onset of the crisis.We evaluate impacts on disposable incomes, considering variations across...
This paper investigates the impact of the COVID-19 pandemic and related tax-benefit measures in Viet Nam. The focus is on the initial phase of the crisis in 2020. The study delves into how the pandemic affected disposable incomes, examining the...
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...
How would progressive income taxation affect income inequality in Bolivia? What are the costs and benefits of implementing a state pension in Colombia...
This report documents RWAMOD, the SOUTHMOD model developed for Rwanda. 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...
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...
In the wake of the COVID-19 pandemic, several countries enacted tax and social protection measures to help mitigate the economic hardship faced by individuals and households. This experience underscores the need to better understand the impact of...
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...
This note describes methods to derive employment-to-unemployment transition shares across industries during the COVID-19 pandemic and to use these shares in SOUTHMOD tax-benefit microsimulation models to adjust relevant labour market variables. The...