Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the system more progressive, simpler and fairer to small firms. In this work, we evaluate the reform, focusing on its revenue implications based on...

Presumptive tax, a final tax on business income, was introduced in Uganda in 1997. The latest reform to the regime in July 2020 sought to make the system more progressive, simpler and fairer to small firms. In this work, we evaluate the reform, focusing on its revenue implications based on...

In this paper we attempted to chart the impact of the early part of Ireland's economic crisis from 2008-2009 on the distribution of income. In order to decompose the impact of changes in different income components, we utilised a microsimulation methodology and the EU-SILC User Database. This...

In this paper we attempted to chart the impact of the early part of Ireland’s economic crisis from 2008-2009 on the distribution of income. In order to decompose the impact of changes in different income components, we utilised a microsimulation methodology and the EU-SILC User Database. This...

H22, H55, C15 </AbstractSection> Copyright O'Donoghue et al.; licensee Springer. 2013

With the rapid ageing of the Australian population and the growth in the number of older persons and years likely to be lived with disability, the need for and provision of aged care have become one of the central themes of the public policy debate. This paper discusses the construction of a...

This paper describes the development of a microsimulation model =HealthMod‘ which simulates the use and costs of medical and related services by Australian families. Australia has a universal social insurance scheme known as =Medicare‘ which provides all Australians with access to free or...