Narrow search
Showing 1 - 4 of 4
Cover Image
Modelling value-added tax (VAT) in South Africa : assessing the distributional impact of the recent increase in the VAT rate and options for redress through the benefits system
Gcabo, Rebone; Moche, Boitumelo; Steyn, Wynnona; … - 2019
of the increase in the value-added tax (VAT) rate and increases in benefit amounts in 2018. Although poverty and … an expanded set of social benefits would lead to reduced poverty and inequality in comparison to the current practice of …
Persistent link: https://www.econbiz.de/10011986712
Cover Image
The distributional impact of tax and benefit systems in six African countries
Gasior, Katrin; Leventi, Chrysa; Noble, Michael; … - 2018
inequality and poverty. The results are based on newly developed microsimulation models for Ethiopia, Ghana, Mozambique, South …
Persistent link: https://www.econbiz.de/10011944796
Cover Image
Exploring the quality of income data in two African household surveys for the purpose of tax-benefit microsimulation modelling : imputing employment income in Tanzania and Zambia
McLennan, David; Noble, Michael; Wright, Gemma Clare; … - 2021
The quality of data on employment income is explored using Tanzanian and Zambian household survey datasets. The extent of missing and implausible income data is assessed and four different methods are applied to impute missing or implausible values. The four imputation methods are also applied...
Persistent link: https://www.econbiz.de/10012608576
Cover Image
Assessing the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania and options for recouping revenue losses
Kisanga, Elineema; Leyaro, Vincent; Matengo, Wahabi; … - 2021
revenue losses and impact on poverty are estimated. The rules for direct taxes are then modified in order to identify ways in …
Persistent link: https://www.econbiz.de/10012434256