and work incentives. To this end, the study employs SOUTHMOD, the tax-benefit microsimulation model, for six African …

including net imputed rent in the tax base might affect inequality in each of the countries considered. Housing taxation appears … to be a promising avenue for raising additional revenues, or lightening taxation of labour, with no inequality …

including net imputed rent in the tax base might affect inequality in each of the countries considered. Housing taxation appears … to be a promising avenue for raising additional revenues, or lightening taxation of labour, with no inequality …

rent in the tax base might affect inequality in each of the countries considered. Housing taxation appears to be a … promising avenue for raising additional revenues, or lightening taxation of labour, with no inequality-increasing side-effects. …

rent in the tax base might affect inequality in each of the countries considered. Housing taxation appears to be a … promising avenue for raising additional revenues, or lightening taxation of labour, with no inequality-increasing side-effects. …

complementary approaches: a standard approach based on reported incomes in survey data, and a microsimulation approach, where taxes … microsimulation procedures, we may expect the two approaches to generate slightly different results. In fact, we find reasonably …

rent in the tax base might affect inequality in each of the countries considered. Housing taxation appears to be a … promising avenue for raising additional revenues, or lightening taxation of labour, with no inequality-increasing side-effects. …

two complementary approaches: a standard approach based on reported incomes in survey data, and a microsimulation approach … over-estimated in microsimulation procedures. However, we find that the two approaches do in fact produce reasonably … consistent results, in terms of both inequality measures and poverty rates. To the extent that the results differ, we explore the …

effective income support and better incentives to work for low wage households and determines an improvement in inequality …