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Ebrahim, Amina; Gcabo, Rebone; Khumalo, Lillian; … - 2019

This framing paper has two main purposes. We first provide a brief survey of the economic literature on taxation in …

Persistent link: https://www.econbiz.de/10011982629

Inequality and fiscal redistribution in Mexico : 1992-2015

Scott, John; Rosa, Enrique de la; Balcazar, Rodrigo Aranda - 2017

This paper uses income and expenditure surveys from 1992 to 2014 and public tax and spending accounts to estimate the redistributive impact of Mexico's fiscal system over this period. It presents standard and marginal benefit incidence analysis for the principal public transfers (education,...

Persistent link: https://www.econbiz.de/10011776401

An analysis of the distributional impact of excise duty in Uganda using a tax-benefit microsimulation model

Kavuma, Susan Namirembe; Byaruhanga, Christine; Musoke, … - 2020

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...

Persistent link: https://www.econbiz.de/10012228129

A new fiscal pact, tax policy changes and income inequality : Latin America during the last decade

Cornia, Giovanni Andrea; Gómez Sabaíni, Juan C.; … - 2011

environment led to an increase of about three points in the regional tax/GDP ratio, that such increase in taxation took place in a … income improved on average by 0.4-0.8 points, and that, as a result, redistribution via taxation improved (especially in the … mid-late 2000s taxation remains unequalizing in about a third of the countries of the region, especially in Central …

Persistent link: https://www.econbiz.de/10009375563

The distributional impact of tax and benefit systems in six African countries

Gasior, Katrin; Leventi, Chrysa; Noble, Michael; … - 2018

This paper assesses the effects of public policies on income taxes and benefits in six African countries. The comparative analysis focuses on the distribution and composition of incomes and assesses the effect of these policies on inequality and poverty. The results are based on newly developed...

Persistent link: https://www.econbiz.de/10011944796

Differential bunching impacts across the income distribution : evidence from Zambian tax administrative data

Bryson, Samuel; Adu-Ababio, Kwabena; Mwale, Evaristo; … - 2023

We investigate the behavioural responses of individual taxpayers to changes in marginal personal income tax rates applying empirical bunching methodology to tax administrative data from Zambia over the period from 2014 to 2021. We find evidence for excess bunching at the first kink in the tax...

Persistent link: https://www.econbiz.de/10014442660

Microsimulation analysis of the impact of indirect tax benefits on income distribution and poverty alleviation in Tanzania : an application of TAZMOD

Maskaeva, Asiya; Bochkaeva, Zanda; Mmasa, Joel; … - 2019

This paper analyses the impacts of indirect tax policy reforms on income distribution and poverty in Tanzania by applying a standard static microsimulation model TAZMOD v1.8. The simulations model two indirect tax reforms involving changes to the excise duty and value-added tax rates on...

Persistent link: https://www.econbiz.de/10011986913

Taxation and accountability in sub-Saharan Africa

Dom, Roel; Morrissey, Oliver; Tagem, Abrams Mbu Enow - 2023

Taxation can contribute to state-building through a tax bargain in which taxpayers are willing to increase compliance … there have also been increases in measures of accountability. Has the increase in taxation promoted improved accountability … of taxation is only observed for vertical accountability (capturing the quality of elections and party competition), and …

Persistent link: https://www.econbiz.de/10014362682

Tax revenue mobilization in conflict-affected developing countries

Boogaard, Vanessa van den; Prichard, Wilson; Milicic, Nikola - International Centre for Tax and Development - 2016

counterpoint to theories about the role of taxation in war-making and state building. …

Persistent link: https://www.econbiz.de/10011573391

Fiscal decentralization and the shadow economy

Janský, Petr; Palanský, Miroslav - International Centre for Tax and Development - 2016

In this paper we use the new Government Revenue Dataset to analyse fiscal decentralization. We find that developed countries are on average more decentralized than developing countries and that Asia, Europe and North America are among the most fiscally decentralized regions. In our econometric...

Persistent link: https://www.econbiz.de/10011582864