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...

This paper documents a 2015 Social Accounting Matrix (SAM) for Mozambique. The SAM is built using unpublished Instituto Nacional de Estatística (INE) industry-level production accounts, commodity-level supply-demand balances and a supply matrix, together with national accounts, National...