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Walking the road to the Fourth Financing for Development Conference and beyondLast week, we attended the 2025 UNDP Dialogue on Public Finance and SDGs, where we explored the most pressing topics regarding public financing for...
Pia Rattenhuber
Research Fellow
Pia Rattenhuber is a Research Fellow at UNU-WIDER. She has previously worked for OECD (Department of Labour and Social Affairs), the German Ministry of Economics and the German Institute of Economic Research (DIW Berlin). She attained her PhD from Free University Berlin. Her works focuses on social protection systems, taxation and tax-benefit microsimulation models.
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Blog
Improving tax administration and data access – contributions to the Financing for Development Elements paperThe 4th International Conference on Financing for Development (FfD4) in Seville, Spain, will convene in 2025, providing a global stage for countries...
Blog
CoP on Gender & Tax Explores Gendered fiscal incidence analysis and tax-benefit microsimulation modelsAt the last meeting of the Community of Practice on Gender and Tax (CoPGT), held on 10th September 2024, the conversation focused on microsimulation...
Working Paper
Raindrop in the drought? Vulnerability to climate shocks and the role of social protection in ZambiaZambia’s reliance on rain-fed agriculture makes its economy and population highly vulnerable to frequent droughts and irregular rainfall. This paper assesses the role of social protection, specifically the Social Cash Transfer (SCT) program, in...
Journal Article
Taxpayer response to greater progressivity: evidence from personal income tax reform in UgandaThe extent of redistribution in low-income developing countries, including in Africa, is very limited, which raises the question whether the tax rates of high-income individuals should be raised. A crucial parameter when considering a potential...
Report
SOUTHMOD country report Ghana - GHAMOD v2.7This 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...
Working Paper
The potential of universal basic income schemes to mitigate shocksThe debate over universal basic income (UBI) has gained traction in the developing world in recent years. We analyse the effects of four UBI schemes on poverty and inequality measures during normal times and times of crisis in Uganda and Zambia. We...
Working Paper
Performance of tax-benefit systems amid COVID-19 crises in sub-Saharan AfricaWe 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...
Working Paper
Comparing the poverty-reduction efficiency of targeted versus universal benefits amid crisesThis 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...
Working Paper
Taxpayer response to greater progressivityWe evaluate a major personal income tax reform in Uganda that came into effect in 2012–13, contributing to the scarce literature on the effects of personal income tax reform on employees’ income in a low-income country in Africa. The reform increased...
Report
SOUTHMOD country report Ghana - GHAMOD v2.6This 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 the database on which the model runs. It...
Working Paper
The role of social protection and tax policies in cushioning crisis impacts on income and poverty in low- and middle-income countriesIn 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...
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