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 microsimulation tool (EUROMOD) framework. First, the study reviews the tax and …

the Global South. Using national survey data and tax-benefit microsimulation models from the SOUTHMOD project, we provide …This paper analyses the effectiveness of tax-benefit systems in reducing poverty and inequality across 13 countries in … recent policy changes, and simulate two budgetneutral tax-benefit reforms, focusing on their targeting efficiency and effects …

exogenous borrowing constraints, the government runs a procyclical tax and transfer policy in the neighbourhood of the … aggregate consumption and tax cost over the business cycle deliver the qualitative difference in transfer policy when the …

understanding taxation. It also examines differences in tax composition across middle-income developing regions and finds that Latin … American economies tax upper income groups much less than in East Asia and Eastern Europe, and explores the political economy … and policy implications of these differences. The paper also examines issues of tax reform in low income …

order to boost tax revenue or change its composition. Albeit research on this topic is not recent, many authors have focused …

This paper uses a panel of personal income tax return data for the population of Thai tax filers to examine how … individuals respond to tax subsidy for long-term savings. We utilize the 2013 tax reform that lowered the price subsidy for long … policymakers who consider an incremental change in the existing tax incentive scheme. …

part an outcome of public policy. In most rich countries, tax deductions and credits lower the quot;pricequot; of charity … to donors. And governments with low tax revenue/GDP ratios leave more money in private pockets for private charity. To … of tax incentives to promote private charity. From the results, we develop an index of the overall incentive for private …

Inequality has increased in recent years in both developed and developing countries. Tax experts, like others, have … focused on how taxes may reduce the inequality of income and wealth. In developed countries, the income tax, especially the … personal income tax, has long been viewed as the primary instrument for redistributing income. This Article examines whether it …

redistribution often benefits middle/high income workers more than low income workers 3) they do not provide continuous protection as …, unemployment benefits, and health insurance), with non-contributory insurance programs and several types of "safety nets." All of …