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...

The quality of data on employment income is explored using Tanzanian and Zambian household survey datasets. The extent of missing and implausible income data is assessed and four different methods are applied to impute missing or implausible values. The four imputation methods are also applied...

This paper provides an account of a Nambian tax-benefit microsimulation model - NAMOD - which has been developed for use by government. Following a section on the importance of social security in Namibia and recent related studies, the paper outlines the tax-benefit policies that are included...

In this paper we explore the income data in two surveys that underpin a South African tax-benefit microsimulation model. The simulated taxes and benefits using each dataset are compared with each other and with administrative data for a common time point. We explore discrepancies between the...

This paper provides an account of a South African tax-benefit microsimulation model - SAMOD - which has been developed for use by government over the past ten years. The two datasets that underpin the current version of SAMOD are introduced, and the model's tax and benefit policies are described...

This paper analyses the distributional effects of the COVID-19 pandemic and related tax-benefit measures in 2020 in a cross-country comparative perspective for five African countries: Ghana, Mozambique, Tanzania, Uganda, and Zambia. We first estimate the impact of the crisis on disposable...

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...

The distributional analysis of consumption taxes is useful for establishing the welfare impact of tax policy. This paper uses the UGAMOD microsimulation model to establish the tax incidence and welfare impact of excise duty in Uganda. The results reveal that households in the top deciles pay...

A large share of the population in Zambia is living below the national poverty line. To reduce poverty, in 2019, the government initiated the Cash Plus reform, which aims to build on the existing Social Cash Transfer as a floor benefit with additional benefits to take account of the...

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...