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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
Although the effect of fiscal drag is well studied in the industrialized world, empirical evidence from developing economies remains limited. Against this backdrop, this study aims to explore the effect of fiscal drag on income distribution and work incentives. To this end, the study employs...
Persistent link: https://www.econbiz.de/10012665381
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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
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Fuel subsidies and income redistribution in Ecuador
Jara, H. Xavier; Lee, Po Chun; Montesdeoca, Lourdes; … - 2018
domestic gas subsidy tends to be progressive, whereas gasoline and diesel subsidies tend to be regressive. Our simulations show … that eliminating all fuel subsidies would increase poverty and inequality due to the importance of domestic gas subsidy for … loss following fuel subsidy elimination. …
Persistent link: https://www.econbiz.de/10011938142
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Fiscal redistribution in Brazil : dynamic microsimulation, 2003–15
Neri, Marcelo Cortes; Siqueira, Rozane Bezerra de; … - 2018
This paper assesses causes and consequences of fiscal redistribution in Brazil. The framework proposed allows … attempt to gauge actual fiscal policy redistribution changes over time in Brazil. The study develops an empirical methodology …
Persistent link: https://www.econbiz.de/10011922207
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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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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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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
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Income redistribution in Latin America : a microsimulation approach
Arancibia Romero, Cristina; Dondo, Mariana; Jara, H. Xavier - 2019
providing a large degree of redistribution, whereas the Bolivian system has a very modest role. We further exploit the … advantages of our models and perform a simulation exercise whereby the most progressive income tax system of our set of countries …
Persistent link: https://www.econbiz.de/10011966611
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Tax-benefit microsimulation and income redistribution in Ecuador
Jara, H. Xavier; Varela, Marcelo - 2017
The aim of this paper is to explore the redistributive effects of taxes and benefits in Ecuador using two different approaches: direct use of reported taxes and benefits in household survey data, and use of simulated taxes and benefits obtained from ECUAMOD, the tax-benefit microsimulation model...
Persistent link: https://www.econbiz.de/10011777296
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Welfare and redistributive effects of social assistance in the Global South
Niño-Zarazúa, Miguel - 2019
This paper presents an analysis of the recent evolution of social assistance in the developing world, looking at its complex typological configuration, which has interlinked with, and partly reflects the complex demographic and epidemiological transitions and rapid urbanization and economic...
Persistent link: https://www.econbiz.de/10012124448