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 …

Tax reforms are crucial to promoting inclusive growth in India. The replacement of a myriad of consumption taxes by a … Goods and Services Tax (GST) will boost India's competitiveness, investment, job creation and tax compliance. The potential … productivity by reducing distortions in the allocation of resources which emanate from the corporate income tax; iv) boost job …

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 …

We use Arndt and Simler's utility-consistent approach to calculating poverty lines to analyse poverty in Ethiopia in …

, 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 …