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  1. The mitigating role of tax and benefit rescue packages for poverty and inequality in Africa amid the COVID-19 pandemic
    Autor*in: Lastunen, Jesse; Rattenhuber, Pia; Adu-Ababio, Kwabena; Gasior, Katrin; Jara, H. Xavier; Jouste, Maria; McLennan, David; Nichelatti, Enrico; Oliveira, Rodrigo Carvalho; Pirttilä, Jukka; Richiardi, Matteo; Wright, Gemma
    Erschienen: October 2021
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    This paper analyses the distributional effects of the COVID-19 pandemic and related tax-benefit measures in 2020 in a cross-country comparative perspective for five African countries: Ghana, Mozambique, Tanzania, Uganda, and Zambia. We first estimate... mehr

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    This paper analyses the distributional effects of the COVID-19 pandemic and related tax-benefit measures in 2020 in a cross-country comparative perspective for five African countries: Ghana, Mozambique, Tanzania, Uganda, and Zambia. We first estimate the impact of the crisis on disposable incomes, how effects vary across the income distribution, and in how far tax-benefit policies stabilized earnings losses. We then evaluate the impact on income-based poverty and inequality and the contribution of discretionary tax-benefit policies in alleviating the shock. Our analysis shows modest increases in headcount poverty rates and inequality, and somewhat larger effects on the poverty gap due to lower relative earnings losses of the poor population at the early stage of the pandemic analysed here. We find very limited stabilizing power of tax-benefit policies overall and automatic stabilizers in particular. This illustrates gaps in coverage for the large informal sector and a general lack of income-related means-tested benefits. Except for the Emergency Social Cash Transfer in Zambia, discretionary tax-benefit policies adopted in response to COVID-19 have had limited impact. Pausing a large school feeding programme in Ghana during lockdown has in turn put additional pressure on households with school-age children.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789292670887
    Weitere Identifier:
    hdl: 10419/248362
    Schriftenreihe: WIDER working paper ; 2021, 148
    Schlagworte: COVID-19; income distribution; poverty; inequality; Africa
    Umfang: 1 Online-Ressource (circa 46 Seiten), Illustrationen
  2. A fiscal approach to the social contract in subSaharan African countries
    looking for opportunities to strengthen trust in government and tax compliance by analysing citizens' perception of governance
    Autor*in: Nichelatti, Enrico; Hiilamo, Heikki
    Erschienen: December 2022
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    The COVID-19 pandemic showed that many developing countries could not respond effectively to crises due to their limited capacity to diversify their social protection responses. Social protection systems depend mainly on government tax revenue... mehr

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    The COVID-19 pandemic showed that many developing countries could not respond effectively to crises due to their limited capacity to diversify their social protection responses. Social protection systems depend mainly on government tax revenue capacity. Raising domestic revenue still represents a priority for most sub-Saharan African countries, which continue to face high tax non-compliance. This research investigates whether there is a link between citizens' perceptions of governance and individual tax compliance in sub-Saharan Africa. We employ a logistic regression model and use Round 7 of the Afrobarometer, whichcontains information on Africans' views on democracy, governance, economic reform, civil society, and quality of life for 32 countries. Furthermore, in addition to a regression analysis, the study proposes a binary mediation analysis to investigate the direct and indirect effects of governance perception on individual tax compliance, with trust in institutions serving as a mediator. The main results suggest that perceptions of governance and attitudes towards tax compliance are positively associated, and their impact differs by country.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789292672775
    Weitere Identifier:
    hdl: 10419/273929
    Schriftenreihe: WIDER working paper ; 2022, 144
    Schlagworte: tax compliance; perception of governance; sub-Saharan Africa; tax revenue; regression analysis; binary mediation analysis
    Umfang: 1 Online-Ressource (circa 28 Seiten), Illustrationen
  3. The potential of universal basic income schemes to mitigate shocks
    comparing the performance of universal basic income in Uganda and Zambia during COVID-19
    Autor*in: Nichelatti, Enrico; Jouste, Maria; Rattenhuber, Pia
    Erschienen: April 2024
    Verlag:  United Nations University World Institute for Development Economics Research, Helsinki, Finland

    The debate over universal basic income (UBI) has gained traction in the developing world in recent years. We analyse the effects of four UBI schemes on poverty and inequality measures during normal times and times of crisis in Uganda and Zambia. We... mehr

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    The debate over universal basic income (UBI) has gained traction in the developing world in recent years. We analyse the effects of four UBI schemes on poverty and inequality measures during normal times and times of crisis in Uganda and Zambia. We use static microsimulation models and nationally representative household surveys for each country. Our results show that in Zambia, where the existing social protection benefits have more extensive coverage, the least generous UBI benefit leads to higher poverty and inequality compared to existing benefits. By contrast, in Uganda, a country with only one notable social protection programme, all UBI scenarios reduce poverty and inequality. Differences between welfare estimates for the existing systems and UBI scenarios whether in normal or crisis times are not large though when UBI policies are revenue neutral or expenditures calibrated to the regional average. In normal times and in times of crisis, poverty reduction increases with the generosity of the UBI benefit amount in both countries. UBI schemes clearly outperform existing systems only with UBI benefit amounts that result in unrealistic expenditure levels.

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Ebook
    Format: Online
    ISBN: 9789292674793
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    Schriftenreihe: WIDER working paper ; 2024, 21
    Schlagworte: universal basic income; COVID-19; microsimulation; poverty; inequality
    Umfang: 1 Online-Ressource (circa 29 Seiten)