Shahir, Adnan Abdulaziz; Figari, Francesco - 2021
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 …