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Microsimulation of tax-benefit systems in the Global South : a comparative assessment
Lastunen, Jesse; Mahieu, Antoine de; Gasior, Katrin; … - 2024
the Global South. Using national survey data and tax-benefit microsimulation models from the SOUTHMOD project, we provide …
Persistent link: https://www.econbiz.de/10014534792
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Party system institutionalization and reliance on personal income tax : exploring the relationship using new data
Schiller, Armin von - International Centre for Tax and Development - 2017
This paper explores the effect of party system institutionalization on the reliance of tax systems on the personal income tax. As a first step, the paper re-examines the relationship between party system institutionalization and taxation patterns employing the recently launched Government...
Persistent link: https://www.econbiz.de/10011597079
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The capability threshold : re-examining the definition of the middle class in an unequal developing country
Burger, Ronelle; McAravey, Camren; Berg, Servaas van der - 2015
In a polarised and highly unequal country such as South Africa, it is unlikely that a definition of the middle class that is based on an income threshold will adequately capture the political and social meanings of being middle class. We therefore propose a multi-dimensional definition, rooted...
Persistent link: https://www.econbiz.de/10011388311
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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 microsimulation tool (EUROMOD) framework. First, the study reviews the tax and …
Persistent link: https://www.econbiz.de/10011947062
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Party system institutionalization and reliance on personal income tax in developing countries
Schiller, Armin von - 2015
This paper explores the effect of party system institutionalization on the relevance of the personal income tax in the tax composition. Based on a fiscal contractualism approach, it is argued that institutionalized political party systems increase the capacity of political actors to credibly...
Persistent link: https://www.econbiz.de/10011473151
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How do taxpayers respond to tax subsidy for long-term savings? : evidence from Thailand's tax return data
Athiphat Muthitacharoen; Trongwut Burong - 2021
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-term savings in order to obtain causal identification....
Persistent link: https://www.econbiz.de/10012437871
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Microsimulation, CGE and macro modelling for transition and developing economies
Davis, James B. - 2004
with behavioural equations based on econometric estimates and various dynamic models. Microsimulation accounting models are …
Persistent link: https://www.econbiz.de/10010279233
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Is the developing world catching up? : global convergence and national rising dispersion
Bussolo, Maurizio (contributor);  … - 2008
"The present study uses the GIDD, a CGE-microsimulation model for Global Income Distribution Dynamics, to understand …
Persistent link: https://www.econbiz.de/10003759199
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Is the developing world catching up? : global convergence and national rising dispersion
Bussolo, Maurizio - 2008
"The present study uses the GIDD, a CGE-microsimulation model for Global Income Distribution Dynamics, to understand …
Persistent link: https://www.econbiz.de/10010521026
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Is the Developing World Catching up? Global Convergence and National Rising Dispersion
Bussolo, Maurizio; De Hoyos, Rafael E.; Medvedev, Denis - 2012
The present study uses the GIDD, a CGE-microsimulation model for Global Income Distribution Dynamics, to understand the …
Persistent link: https://www.econbiz.de/10012552246