and 2021, based on static microsimulation methods. From the onset of the crisis, the Uruguayan government implemented … adjustments to existing social protection policies as well as a new transfer and an emergency tax. The configuration of precrisis … tax side, a temporary income tax (COVID-19 Emergency Tax) for public workers (excluding health workers) and pensioners …

This paper makes use of tax-benefit microsimulation techniques to quantify the distributional effects of COVID-19 in … Ecuador and the role of tax-benefit policies in mitigating the immediate impact of the economic shocks. Our results show a …. However, overall tax-benefit policies do little to mitigate the losses in household incomes due to the pandemic. …

-benefit microsimulation model for Rwanda. Specifically, we compare the reform to a business-as-usual scenario with the previous income tax …Establishing an equitable and efficient tax system is essential for reducing poverty, combating inequality, and … personal income tax schedule for 2023 and 2024 as part of broader tax reforms set forth in its Medium-Term Revenue Strategy …

poorest part of the population, and by using direct benefits instead of indirect tax expenditures. The results, however, also …This paper examines the distributional impacts of agricultural policies versus those of cash transfers using a tax …-benefit microsimulation model for Zambia for the policy year 2020. The analysis also considers the behavioural impacts of input subsidies and …

tax administration data with household survey data in order to account for incomes at all parts of the distribution and … method of combining tax administration with household survey data. Our results show the dramatic effects of accounting for … reporting bias in household surveys by using tax administration data. When combining the two datasets, we find a significant …

income-related means-tested benefits. Except for the Emergency Social Cash Transfer in Zambia, discretionary tax …This paper analyses the distributional effects of the COVID-19 pandemic and related tax-benefit measures in 2020 in a … estimate the impact of the crisis on disposable incomes, how effects vary across the income distribution, and in how far tax …

We examine the distributional effects of the COVID-19 pandemic and associated tax-benefit measures in seven sub … across income groups; assess the effectiveness of tax-benefit policies in mitigating income losses; and analyse the influence … low effectiveness of pre-existing tax-benefit policies, with coverage gaps for the informal sector and a lack of income …

This paper investigates the impact of the COVID-19 pandemic and related tax-benefit measures in Viet Nam. The focus is … the effectiveness of tax-benefit policies in reducing income losses caused by the pandemic, covering both the automatic … stabilization of the pre-existing tax-benefit system and discretionary policy measures adopted in response to the crisis. The …

, social benefits, and direct taxes. The results show that the increase in inequality can, to a large extent, be attributed to …