and work incentives. To this end, the study employs SOUTHMOD, the tax-benefit microsimulation model, for six African … progressivity of personal income tax in Ethiopia, South Africa, Tanzania, Uganda, and Zambia; on the other hand, it improves … progressivity in Mozambique. However, it decreases the redistributive effect of personal income tax only in Ethiopia, Tanzania, and …

This paper assesses causes and consequences of fiscal redistribution in Brazil. The framework proposed allows … welfare, addressing both static and dynamic implications. To the best of our knowledge, this is the first microsimulation … attempt to gauge actual fiscal policy redistribution changes over time in Brazil. The study develops an empirical methodology …

This paper analyses the macroeconomic effect of legislated personal income tax changes in South Africa over the 1996 …-2019 period. We identify personal income tax shocks using a narrative approach and incorporate these shocks in a proxySVAR model … both the investment and consumption channels. We also find that personal tax cuts have a persistent effect on output …

cost of the tax system that underlies the state - tax payer interaction. In this way we develop a channel through which the … determinants (the transaction cost, the tax rates and the debt level). The analysis is carried out in a framework of a monetary …

particular tax– policy on economic activity and tax revenue. We add an informal sector to the Bank of Greece DSGE model and use … tax rates increased by much more and tax revenue by much less than predicted. The model replicates the official output …

, however, reveal that medical and interest tax benefits are regressive. We also find that certain social transfers provided to … of fiscal policy on income redistribution, and poverty in South Africa. We find, in accordance with previous research …