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The effect of fiscal drag on income distribution and work incentives : a microsimulation analysis on selected African countries
Shahir, Adnan Abdulaziz; Figari, Francesco - 2021
by the liability progression of personal income tax in the pre-inflation period. Second, the impact of fiscal drag on the …
Persistent link: https://www.econbiz.de/10012665381
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Taxation and inequality in developing countries : lessons from the recent experience of Latin America
Martorano, Bruno - International Centre for Tax and Development - 2016
This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America. Although the tax system was regressive in the 1990s, tax changes promoted equality in the first decade of the 2000s. In...
Persistent link: https://www.econbiz.de/10011532297
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National Care System in Uruguay : who benefits and who pays?
Amarante, Verónica; Colacce, Maira; Tenenbaum, Victoria - 2017
In this paper, we analyse two specific policies that make up the National Care System, a social policy being implemented in Uruguay. Through the calibration of a static tax benefit model, we estimate the distributive impact of the expansion of childcare services and home-based care for dependent...
Persistent link: https://www.econbiz.de/10011588883
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Microsimulation of impacts of tax and transfer in Viet Nam : feasibility study
Nguyen, Duong Anh; Minh Binh Tran; Anh Mai Le - 2016
This paper assesses the feasibility of simulating the distributional impacts produced by various tax and transfer instruments in Viet Nam. Viet Nam's system of tax and transfer policies underwent frequent changes, in terms of diversity and adjustment scope. The most important source of data is...
Persistent link: https://www.econbiz.de/10011484460
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Income inequality, redistribution and poverty : contrasting rational choice and behavioural perspectives
Luebker, Malte - 2012
inequality translates into greater redistribution by shaping the median voter's preferences. While numerous papers have tested … this proposition, the literature has remained divided over the appropriate measure for redistribution. Revisiting the … redistribution should increase in line with inequality. An empirical test based on 110 observations from the Luxembourg Income Study …
Persistent link: https://www.econbiz.de/10009537242
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Simulating personal income tax in South Africa using administrative data and survey data : a comparison of PITMOD and SAMOD for tax year 2018
Steyn, Wynnona; Sithole, Alexius; Ngobeni, Winile; … - 2021
In this paper we explore South Africa's personal income tax system using two microsimulation models. The first, SAMOD, simulates personal income tax and social benefits using a dataset derived from the nationally representative National Income Dynamics Study survey. The second, PITMOD, simulates...
Persistent link: https://www.econbiz.de/10012590849
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Analysis of the distributional effects of COVID19 and state-led remedial measures in South Africa
Barnes, Helen; Espi-Sanchis, Gabriel; Leibbrandt, Murray V. - 2021
This paper explores the impact of the first wave of the COVID-19 pandemic in South Africa on income poverty and inequality in South Africa. Using a static tax-benefit microsimulation model with input datasets that were adjusted to reflect people's earned incomes just before the pandemic (March...
Persistent link: https://www.econbiz.de/10012509806
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Microsimulation analysis of the impact of indirect tax benefits on income distribution and poverty alleviation in Tanzania : an application of TAZMOD
Maskaeva, Asiya; Bochkaeva, Zanda; Mmasa, Joel; … - 2019
This paper analyses the impacts of indirect tax policy reforms on income distribution and poverty in Tanzania by applying a standard static microsimulation model TAZMOD v1.8. The simulations model two indirect tax reforms involving changes to the excise duty and value-added tax rates on...
Persistent link: https://www.econbiz.de/10011986913
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Revisiting the impact of direct taxes and transfers on poverty and inequality in South Africa
Maboshe, Mashekwa; Woolard, Ingrid - 2018
of fiscal policy on income redistribution, and poverty in South Africa. We find, in accordance with previous research …
Persistent link: https://www.econbiz.de/10011883375
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Inequality and fiscal redistribution in Mexico : 1992-2015
Scott, John; Rosa, Enrique de la; Balcazar, Rodrigo Aranda - 2017
This paper uses income and expenditure surveys from 1992 to 2014 and public tax and spending accounts to estimate the redistributive impact of Mexico's fiscal system over this period. It presents standard and marginal benefit incidence analysis for the principal public transfers (education,...
Persistent link: https://www.econbiz.de/10011776401