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Tax-benefit microsimulation in Ecuador : a feasibility study

Jara, H. Xavier - 2015

The aim of this study is to evaluate the feasibility to implement a tax and benefit microsimulation model for Ecuador using EUROMOD as an interface. We first present a detailed description of the main components of the tax and benefit system in Ecuador for year 2014. We then describe available...

Persistent link: https://www.econbiz.de/10011408311

The effects of personal income tax reform on employees' taxable income in Uganda

Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; … - 2021

We evaluate a major personal income tax reform in Uganda that came into effect in 2012-13. The reform increased the tax-free lower threshold, increased tax rates for higher incomes, and introduced an additional highest tax band. Using the universe of pay-as-you-earn administrative data submitted...

Persistent link: https://www.econbiz.de/10012423021

Taxing top incomes in the emerging world : economic impact under the microscope

Axelson, Christopher; Hohmann, Antonia; Pirttilä, Jukka; … - 2024

Rising levels of income inequality and tight government budgets have spurred discussions in many developing nations about how to appropriately tax high-income earners. In this paper, we study taxpayer responses to an increase in the top marginal tax rate in South Africa, drawing on exceptionally...

Persistent link: https://www.econbiz.de/10014555751

Taxpayer response to greater progressivity : evidence from personal income tax reform in Uganda

Jouste, Maria; Barugahara, Tina Kaidu; Ayo, Joseph Okello; … - 2023

We evaluate a major personal income tax reform in Uganda that came into effect in 2012-13, contributing to the scarce literature on the effects of personal income tax reform on employees' income in a low-income country in Africa. The reform increased the tax-free lower threshold, increased tax...

Persistent link: https://www.econbiz.de/10014290729

The effect of fiscal drag on income distribution and work incentives : a microsimulation analysis on selected African countries

Shahir, Adnan Abdulaziz; Figari, Francesco - 2021

redistributive effects and progressivity of personal income taxes is differentiated among countries. On the one hand, it reduces the … progressivity of personal income tax in Ethiopia, South Africa, Tanzania, Uganda, and Zambia; on the other hand, it improves … progressivity in Mozambique. However, it decreases the redistributive effect of personal income tax only in Ethiopia, Tanzania, and …

Persistent link: https://www.econbiz.de/10012665381

Evaluating the impact of the 2023-2024 personal income tax reform in Rwanda : an analysis using tax-benefit microsimulation modelling

Mahieu, Antoine de; Lastunen, Jesse; Mukangango, Jeannette - 2023

Establishing an equitable and efficient tax system is essential for reducing poverty, combating inequality, and fostering sustainable economic growth. Rwanda's government has recognized this and implemented significant changes to the personal income tax schedule for 2023 and 2024 as part of...

Persistent link: https://www.econbiz.de/10014290690

Tax-benefit microsimulation modelling in Mozambique : a feasibility study

Barnes, Helen; Castelo, Vanda; Castigo, Finório; Cruz, … - 2016

This paper assesses the feasibility of developing a tax and benefit microsimulation model in Mozambique. Mozambique's National Development Strategy 2015-35 commits to providing social security to three-quarters of poor and vulnerable households by 2035. Tax-benefit microsimulation can be used to...

Persistent link: https://www.econbiz.de/10011451292

Tax-benefit microsimulation modelling in Tanzania : a feasibility study

Leyaro, Vincent; Kisanga, Elineema; Wright, Gemma; … - 2015

This paper presents the findings from a feasibility study on the potential for developing a static tax-benefit microsimulation model for Tanzania. The paper provides an account of the current tax-benefit system in Tanzania and introduces the survey dataset which could function as the...

Persistent link: https://www.econbiz.de/10011416205

Tax-benefit microsimulation modelling in Zambia : a feasibility study

Kangasniemi, Mari; Barnes, Helen; Wright, Gemma; Mpike, … - 2015

This study presents the findings from a feasibility study on the potential for developing a static tax-benefit microsimulation model for Zambia. The paper focuses on the details of the tax-benefit system and possible data sources, building on information collected in the initial scoping study of...

Persistent link: https://www.econbiz.de/10011403654

Tax-benefit microsimulation model in Rwanda : a feasibility study

Hakizimana, Naphtal; Karangwa, John; Lastunen, Jesse; … - 2022

This paper assesses the feasibility of developing a tax and benefit microsimulation model in Rwanda. Tax-benefit microsimulation can be used to explore ways in which national development goals can be achieved in a cost-effective manner, and to assess the distributional effects of more...

Persistent link: https://www.econbiz.de/10013269674