This note has been prepared within the UNU-WIDER project SOUTHMOD -simulating tax and benefit policies for development Phase 2, which is part of the Domestic Revenue Mobilization programme. The programme is financed through specific contributions by the Norwegian Agency for Development Cooperation (Norad).

This study has been prepared within the UNU-WIDER project on 'SOUTHMOD-Simulating Tax and Benefit Policies for Development' which is part of the Institute's larger research project on 'The economics and politics of taxation and social protection'.

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The International Initiative for Impact Evaluation (3ie) promotes evidence-informed, equitable, inclusive and sustainable development. We support the generation and effective use of high-quality evidence to inform decision-making and improve the lives of people living in poverty in low-and middle-income countries. We provide guidance and support to produce, synthesize and quality-assure evidence of what works, for whom, how, why and at what cost. 3ie impact evaluations 3ie-supported impact evaluations assess the difference a development intervention has made to social and economic outcomes. 3ie is committed to funding rigorous evaluations that include a theory-based design, use the most appropriate mix of methods to capture outcomes and are useful in complex development contexts.

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No abstract

This study has been prepared within the UNU-WIDER project SOUTHMOD -simulating tax and benefit policies for development Phase 2, which is part of the Domestic Revenue Mobilization programme. The programme is financed through specific contributions by the Norwegian Agency for Development Cooperation (Norad).