Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/146220 
Erscheinungsjahr: 
2016
Schriftenreihe/Nr.: 
WIDER Working Paper No. 2016/27
Verlag: 
The United Nations University World Institute for Development Economics Research (UNU-WIDER), Helsinki
Zusammenfassung: 
This paper assesses the feasibility of developing a tax and benefit microsimulation model in Mozambique. Mozambique's National Development Strategy 2015-35 commits to providing social security to three-quarters of poor and vulnerable households by 2035. Tax-benefit microsimulation can be used to explore ways in which this goal could be achieved as well as the distributional impact of implementing more comprehensive social security arrangements. The paper presents an account of Mozambique's tax and benefit arrangements as well as a possible underpinning dataset - the Household Budget Survey (Inquérito ao Orçamento Familiar) - for a tax and benefit microsimulation model.
Schlagwörter: 
tax
benefits
microsimulations
revenue
JEL: 
E62
H24
Persistent Identifier der Erstveröffentlichung: 
ISBN: 
978-92-9256-070-6
Dokumentart: 
Working Paper

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