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Worker retraining and transfer payments : the political economy of social protection
Jain, Sanjay - 2017
redistribution and retraining - that arguably characterize many reform packages. We analyse the interaction of compensatory … redistribution and retraining programmes, and demonstrate that the provision of redistributive programmes might distort incentives …. Conversely, it may be possible for an economic reform to win political support in the absence of compensatory redistribution …
Persistent link: https://www.econbiz.de/10011611222
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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
This paper explores the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania Mainland. Using a static tax-benefit microsimulation model- TAZMOD-which is underpinned by data derived from the Household Budget Survey 2017/18, reductions in value-added...
Persistent link: https://www.econbiz.de/10012434256
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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
benefits as opposed to provisions in indirect taxes in achieving redistribution. …
Persistent link: https://www.econbiz.de/10011986712
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Redistribution, inequality and political participation : evidence from Mexico during the 2008 financial crisis
Justino, Patricia; Martorano, Bruno - 2016
This paper explores the relationship between a large government cash transfer programme, changes in inequality, and political participation in Mexico. The results show that increases in the coverage of the programme during the 2008 financial crisis resulted in greater individual participation in...
Persistent link: https://www.econbiz.de/10011568213
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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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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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The impact of intergovernmental transfers on local revenue generation in Africa : evidence from Tanzania
Masaki, Takaaki - 2016
Do intergovernmental transfers reduce revenues collected by local government authorities (LGAs)? There is already a well-established body of literature in public finance, which argues that intergovernmental grants 'crowd out' local revenues. Most existing studies, however, explore the fiscal...
Persistent link: https://www.econbiz.de/10011548235
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Fiscal decentralization and the shadow economy
Janský, Petr; Palanský, Miroslav - International Centre for Tax and Development - 2016
In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization. We find that developed countries are on average more decentralized than developing countries and that Asia, Europe and North America are among the most fiscally decentralized regions. In our econometric...
Persistent link: https://www.econbiz.de/10011582864
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Tax-benefit microsimulation model in developing countries : a feasibility study for an extension of SOUTHMOD in Indonesia
Muttaqien, Arip; Sologon, Denisa; O'Donoghue, Cathal - 2018
This study aims to expand the use of tax-benefit microsimulation tools in Indonesia. In particular, it reviews the feasibility of expanding SOUTHMOD, a tax-benefit microsimulation model being applied in developing countries that was developed based on the European Union tax-benefit...
Persistent link: https://www.econbiz.de/10011947062
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Do multinational companies shift profits out of developing countries? : how data availability may hide the evidence
Schimanski, Caroline - 2018
This study aims at providing causal evidence for tax-motivated profit-shifting out of developing countries, which, while often claimed to be the most affected, have been largely neglected in the literature. It uses global firm-level panel data from 2006-2015 and identifies profit-shifting...
Persistent link: https://www.econbiz.de/10011846181