Showing 1 - 10 of 8,652
-benefit microsimulation model for Zambia. The paper focuses on the details of the tax-benefit system and possible data sources, building on … Community. The paper concludes with an assessment of the feasibility of producing a tax-benefit microsimulation model and its …This study presents the findings from a feasibility study on the potential for developing a static tax …
Persistent link: https://www.econbiz.de/10011403654
This paper assesses the feasibility of developing a tax and benefit microsimulation model in Mozambique. Mozambique … by 2035. Tax-benefit microsimulation can be used to explore ways in which this goal could be achieved as well as the … Orçamento Familiar) - for a tax and benefit microsimulation model. …
Persistent link: https://www.econbiz.de/10011451292
This paper assesses the feasibility of developing a tax and benefit microsimulation model in Rwanda. Tax …-for a tax-benefit microsimulation model, concluding that developing such a model for Rwanda would be feasible. …-benefit microsimulation can be used to explore ways in which national development goals can be achieved in a cost-effective manner, and to …
Persistent link: https://www.econbiz.de/10013269674
sets for static tax-benefit microsimulation in Italy. We focus on all possible alternatives, namely using (a) SHIW or (b … microsimulation model and calibrating for tax evasion provide a very precise fit with external statistics, improving on results which …) IT-SILC data using a consistent net-to-gross microsimulation model, or © IT-SILC data using the gross incomes provided …
Persistent link: https://www.econbiz.de/10009738951
Following the neopatrimonialism paradigm, it can be hypothesised that in African states informal politics of the rulers infringe on the collection of taxes and in turn reduce state revenues. This article tests this proposition for the case of Zambia. The main finding is that there is no linear...
Persistent link: https://www.econbiz.de/10012713159
Many countries have tax facilities for pension savings. These facilities are often associated with the application of … the cash-flow treatment of pensions: pension contributions are tax-exempt, capital income of pension funds is tax …-exempt, and pension benefits are taxed, but usually at a relatively low rate. This paper investigates the revenue effects of a …
Persistent link: https://www.econbiz.de/10013157991
In order to calculate the burden of a comprehensive and progressive income tax falling on a certain income source, an … apportionment scheme for the entire tax burden has to be chosen. This raises the question of how to deal with losses, which is … relevant for Germany in view of the heavy losses from renting. Using micro data from tax statistics we analyze the income tax …
Persistent link: https://www.econbiz.de/10014200579
Persistent link: https://www.econbiz.de/10011765160
and work incentives. To this end, the study employs SOUTHMOD, the tax-benefit microsimulation model, for six African … 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
Governments in most developing nations heavily rely on tax revenue to sponsor government expenditure, and Zimbabwe is … not an exception. Tax revenue is supposed to be used to grow or develop an economy. This study seeks to analyse the … relationship between value-added tax (VAT) and total tax revenues for the Zimbabwean nation. The study uses a time series analysis …
Persistent link: https://www.econbiz.de/10012949557