Search

Begin New Search Topic Tax Systems Publication Year within 1 Year

11. Fighting deepens around El Fasher in Sudan, al-Shabaab loses territory in Somalia, and police crack down on tax-related protests in Kenya

Author:
Armed Conflict Location & Event Data Project (ACLED)
Publication Date:
06-2024
Content Type:
Commentary and Analysis
Institution:
Armed Conflict Location & Event Data Project (ACLED)
Abstract:
A new major battle broke out in the North Darfur city of El Fasher, which has been surrounded since April by the Rapid Support Forces (RSF). El Fasher is the only capital city in Darfur that is still controlled by the Sudanese Armed Forces (SAF). The SAF, backed by its allies, managed to conduct multiple offensive maneuvers on RSF strongholds in rural territories in North Darfur. During the clashes, the SAF claimed to have inflicted several casualties on the RSF, including killing the local operation commander. ACLED records at least 700 reported fatalities in connection with fighting around the city since the RSF began the attack on El Fasher on 10 April; around half of them — 320 — were recorded during the reporting period, 25 May to 21 June. Additionally, the violence has heavily hit health care facilities in North Darfur, causing them to go out of service and aggravating an already dire humanitarian situation. According to the Sudan Doctors’ Union, at least 4,000 people may have died from violence, diseases, and starvation in El Fasher alone.
Topic:
Civil War, Protests, Tax Systems, and Armed Conflict
Political Geography:
Kenya, Africa, and Sudan

12. Raindrop in the drought? Vulnerability to climate shocks and the role of social protection in Zambia

Author:
Katrin Gasior, Pia Rattenhuber, Adnan Shahir, and Anna Zasova
Publication Date:
12-2024
Content Type:
Working Paper
Institution:
United Nations University
Abstract:
Zambia’s reliance on rain-fed agriculture makes its economy and population highly vulnerable to frequent droughts and irregular rainfall. This paper assesses the role of social protection, specifically the Social Cash Transfer (SCT) program, in mitigating drought-induced poverty and consumption declines. Using the MicroZAMOD microsimulation model and districtlevel rainfall data, we find that rainfall shocks significantly increase poverty and reduce household consumption, disproportionately affecting the poorest households. While the current SCT program provides some relief, reforms to eligibility criteria, particularly removing the household composition requirement, could improve targeting, expand coverage, and strengthen resilience against climate-related economic shocks.
Topic:
Agriculture, Climate Change, Tax Systems, Vulnerability, and Social Protection
Political Geography:
Africa and Zambia

13. Tax financing options for new social protection instruments: The equity implications of taxing more to expand the South African social security system

Author:
Maya Goldman and Ntuthuko Hlela
Publication Date:
09-2024
Content Type:
Working Paper
Institution:
United Nations University
Abstract:
In this paper, we use a static fiscal incidence analysis model to evaluate the poverty and inequality impacts of using fiscal policy to finance expanded social spending in South Africa. We assess three methods to enhance the social protection system’s equity objectives: increasing the size and/or coverage of the existing Social Relief of Distress grant and introducing a universal or working-age basic income grant. The implications of financing these reforms are examined using four tax instruments: increasing the value-added tax rate, increasing personal income tax rates, reducing the personal income tax primary annual rebate, and introducing a surcharge on incomes. While we discuss behavioural effects, they are not included in the model. Our analysis indicates that an expansion of the social security system financed through increased taxation could substantially reduce poverty and inequality to varying degrees depending on the taxes and transfers used.
Topic:
Poverty, Inequality, Tax Systems, Fiscal Policy, Social Spending, and Cash Transfers
Political Geography:
Africa and South Africa

14. The Commitment to Reducing Inequality Index 2024

Author:
Anthony Kamande, Jo Walker, Martin Matthew, and Max Lawson
Publication Date:
10-2024
Content Type:
Special Report
Institution:
Oxfam Publishing
Abstract:
Now in its fifth edition, the Commitment to Reducing Inequality Index (CRI) assesses the commitment of 164 countries and regions to fighting inequality. The CRI 2024 offers powerful new evidence on whether governments are acting to reduce inequality through policies on public services, fair taxation and labour rights. It reveals negative trends in the vast majority of countries since 2022. Four in five have cut the share of their budgets going to education, health and/or social protection; four in five have backtracked on progressive taxation; and nine in ten have regressed on labour rights and minimum wages. Nine out of ten countries have backtracked in one or more area, meaning without urgent policy actions to reverse this worrying trend, economic inequality will almost certainly continue to rise in 90% of countries. Despite some progress, the IMF and the World Bank could do far more to prioritize the fight to reduce inequality. This report assesses their actions across the three CRI pillars of public services, taxation and labour rights. It makes recommendations for how the IMF and World Bank should stop promoting policies that increase inequality and instead support those policies that reduce it, as a matter of urgency.
Topic:
Inequality, Tax Systems, Public Service, Wages, Jobs, and Social Protection
Political Geography:
Global Focus

15. Design of Partial Population Experiments with an Application to Spillovers in Tax Compliance

Author:
Guillermo Cruces, Dario Tortarolo, and Gonzalo Vazquez-Bare
Publication Date:
12-2024
Content Type:
Working Paper
Institution:
Center for Distributive, Labor and Social Studies (CEDLAS)
Abstract:
We develop a framework to analyze partial population experiments, a generalization of the cluster experimental design where clusters are assigned to different treatment intensities. Our framework allows for heterogeneity in cluster sizes and outcome distributions. We study the large-sample behavior of OLS estimators and cluster-robust variance estimators and show that (i) ignoring cluster heterogeneity may result in severely underpowered experiments and (ii) the cluster-robust variance estimator may be upward-biased when clusters are heterogeneous. We derive formulas for power, minimum detectable effects, and optimal cluster assignment probabilities. All our results apply to cluster experiments, a particular case of our framework. We set up a potential outcomes framework to interpret the OLS estimands as causal effects. We implement our methods in a large-scale experiment to estimate the direct and spillover effects of a communication campaign on property tax compliance. We find an increase in tax compliance among individuals directly targeted with our mailing, as well as compliance spillovers on untreated individuals in clusters with a high proportion of treated taxpayers.
Topic:
Tax Systems, Randomized Controlled Trials, Compliance, Spillovers, Cluster Experiments, and Two-Stage Designs
Political Geography:
Global Focus

16. The state of the UK economy 2024

Author:
UK in a Changing Europe
Publication Date:
01-2024
Content Type:
Special Report
Institution:
UK in a Changing Europe, King's College London
Abstract:
The state of the UK economy is always an important matter, but it is all the more so in what looks likely to be an election year. This UK in a Changing Europe report takes stock of the UK economy in order to assess how it can break from the current economic and political ‘doom loop’. The report provides a constructive framework to address the need for a longer-term, joined up approach in policy areas, ranging from education to immigration, to public services and artificial intelligence. It shows that there is no single silver bullet for the problems facing the UK economy, however a number of themes have emerged. The UK has long been plagued by short-termism and political instability which needs to be addressed. Edited by Senior Fellow Professor Jonathan Portes, it brings together leading UK academics on the economy from universities across the UK, the Migration Observatory, the Institute for Fiscal Studies and other research institutions.
Topic:
Education, Industrial Policy, Migration, Economy, Tax Systems, Macroeconomics, Trade, Artificial Intelligence, Housing, Labor Market, Public Service, Productivity, and Net Zero
Political Geography:
United Kingdom and Europe