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protection. Results from a new tax-benefit microsimulation model for Ghana are combined with the extensive margin elasticity of …
Persistent link: https://www.econbiz.de/10011776419
accessible to all. In Ghana - although basic education is largely free - for secondary education this was not the case until … effect of the reform on household poverty and inequality. Analysis is based on the Ghana Microsimulation Model which has the … Ghana Living Standards Survey - Round 6 as its base input data. Results provide policy makers with some good ex …
Persistent link: https://www.econbiz.de/10011938204
The Yemen Social Fund for Development (SFD) was established in 1997 with the support of the international community, and in particular the World Bank, to combat national poverty and reinforce the limited existing social safety net. Since its inception, SFD has been widely viewed as successful in...
Persistent link: https://www.econbiz.de/10009788420
Does clientelism perpetuate the weak state capacity that characterizes many young democracies? Prior work explains that clientelist parties skew public spending to private goods and under-supply public goods. Building on these insights, this article argues that clientelism creates a bureaucratic...
Persistent link: https://www.econbiz.de/10012666901
The outbreak of the COVID-19 pandemic undermined the populist legacy of Philippine president Rodrigo R. Duterte. Despite implementing one of the longest and strictest lockdowns globally, the country has struggled with controlling the pandemic. While Duterte looks to have triumphed in his attack...
Persistent link: https://www.econbiz.de/10013259925
This paper frames the transition towards clean energies as a sequential process of instrument choice and instrument change. First, regulators decide how to initiate the transition away from fossil energies. Here, support policies for renewable electricity are politically convenient because they...
Persistent link: https://www.econbiz.de/10011440947
In this paper we study the effects of various tax schedule discontinuities on the behavior of small firms using high-quality and population-wide tax register data from South Africa. We use the bunching method to analyse how these discontinuities affect the firm-size distribution. We first...
Persistent link: https://www.econbiz.de/10011452927
The problem of debt bias can be tackled through either disincentivizing the use of debt financing or incentivizing the use of equity financing. Considering the South African context - in which many firms are highly leveraged and the marginal effective tax rates for using debt financing are...
Persistent link: https://www.econbiz.de/10011982640
Globally, the largest 0.001 per cent of firms earn roughly one-third of all corporate profits. Nonetheless, there is little understanding of how profit shifting differs across firm size. Using South African corporate tax returns from 2010-14, we investigate the link between firm size and profit...
Persistent link: https://www.econbiz.de/10011983967
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