This paper explores the distributional impact of lowering the value-added tax rate for standard-rated items in Tanzania Mainland. Using a static tax-benefit microsimulation model—TAZMOD—which is underpinned by data derived from the Household Budget Sur …

The Universal Declaration of Human Rights introduces the recognition of the inherent dignity of all people as a foundation of freedom, justice and peace in the world. Dignity plays a prominent role in South Africa’s Constitution, both as a foundational …

This report explores whether social assistance, as a financial transfer to low income people, serves to help to protect and respect people’s dignity, or conversely whether there are ways in which the country’s social security arrangements serve to unde …