Gender based taxation (GBT) has been recently proposed as a promising policy in order to improve women's status in the labour market and within the family. We use a microeconometric model of household labour supply in order to evaluate, with Italian data, the behavioural and welfare effects of...

The democratic government in South Africa has developed a system of social grants to combat the high levels of poverty and inequality inherited from the apartheid regime. With the help of modest economic growth and an associated increase in per capita household income, the introduction and...

This study explores the question of structural change and inclusive development in South Africa and Brazil. Using Census data from the two countries, the analysis combines a household level multidimensional indicator of well-being with the applications of growth incidence curves and a sectoral...

Developed as well as developing countries will have to increase their ambition relative to their stated Nationally Determined Contributions to limit global temperature increases to 2°C above pre-industrial levels. South Africa's Nationally Determined Contribution, in line with national policy,...

It is widely recognized that childcare has important pedagogical, economic and social effects on both children and parents. This paper is the first attempt to estimate a joint structural model of female labour supply and childcare behaviour applied to Italy in order to analyse the effects of...

This paper analyses the impact of the implementation of a child tax credit in Austria in 2019, both on micro and macro level. First, we assess the fiscal and distributional impact of this reform using EUROMOD. Second, we estimate labour supply impacts of the reform based on a structural discrete...

We study a set of hypothetical reforms of child benefits in Germany, using a static tax-benefit microsimulation model augmented with endogenous labour supply and take-up choices (IAB-MSM). We distinguish between a reform of the universal non-means-tested child benefit, a reform of the...

This paper describes the construction of a microsimulation model for South Africa (SAMOD), which is based upon the EUROMOD platform. The paper discusses the need for a new microsimulation model in South Africa, the reasons why EUROMOD was a particularly suitable candidate as a basis for the new...

This paper provides an account of a South African tax-benefit microsimulation model - SAMOD - which has been developed for use by government over the past ten years. The two datasets that underpin the current version of SAMOD are introduced, and the model's tax and benefit policies are described...

A cash transfer programme 'Livelihood Empowerment against Poverty' has been implemented with the aim of addressing poverty and vulnerability in Ghana. This study looks at the impact of this conditional cash transfer programme on households' supply of labour for agriculture, paid employment, and...