 Dwi'n gyd. Yn y gydag y fideo, gallwn ni'n brlyg i chi'n meddwl etsylf. Rwy'n gobeithio y gallwch chi'n meddwl eich bod y user interface a gynnyddio'r tabiau a'r gwleidiau ymddangos ar y tabiau. A i'n meddwl i chi'n meddwl i'r eich plwyso definiwnol. Rwy'n meddwl i chi'n meddwl i'r hollegau y byddwn i'r modell etsylf. ac then in the next section I will look specifically at the tax policies focusing on income tax and simplified tax only touching briefly on value-added tax and exercise duties and then in the final section look at the social benefits in particular the direct social support programme ac y bwysicol ffwrdd y myndiad ymddangos. Dwi'n ffordd yw hollwch, y tawf y gwaith eich ffiydd gyda ni'n fwy ffyrdd Cymru i'r fud에is yn y tydd oherwydd rwy'n fawr a'r blwyddyn o'r blwyddyn yma yn y flwyddyn i wneud amser y profi cyfnod, ond rhai rydyn ni'n bwysig moisturi a arwain rydyn ni'n bwysig a hefyd yn y cwm yw ei oed. Mae'r tab wedi'u gwneud o'r ddweud, mae ddwy'r moll yn bryd i'w ddweud, mae'n ddweud yn ei ddweud. A'u'r mod yn un o'r mod, mae'r ddweud i'w ddweud i'w ddweud ac mae'n ddweud i'w ddweud o'r ddweud i'r gwneud o'r ddweud. Yn ar y ddweud i'w ddweud. Mae'r ddweud i'w ddweud. Ac yn ddweud, y ddweud sy'n ddweud ar gyfer o'r ddweud, is conditional formatting. I mentioned in an earlier session that when we make changes to the model we can switch on conditional formatting so that we can look at the changes between one system and the next. That's one of the ones that we most often use. You can actually select to look at a single policy or the full spine but we actually always look at the full spine because it's not a large and complicated model and it's easier to look at it altogether. And that's really all we use in the display. Country tools we use more often add a system I've mentioned although it's only one way of adding a system, deleting a system I've mentioned. I've also mentioned databases because that's updated automatically when you add a new system. The other important one is uprating indices which you'll remember I showed you when we looked at the definitional policies back in session two. So here's the various indices that are used for uprating their names and the values between 2009 and 2015 and here's the capacity to add new years and you also have the capacity to add new inflators and then you can refer in the model itself to the factors by referring to their dollar F underscore names. So dollar for a factor, dollar F for a factor underscore and then whatever the particular factor you're going to be using for uprating is. Then administration tools probably the most important administration tool is variables. This is where if you want to create a new variable within the model or indeed within the data set and introduce it to the model you have to click on the variables tool and introduce the new variable name you want to the model and it has to follow the naming convention of Euromod which means that a demographic variable must begin with D, labour market will L etc. and this is not usually needed except when you're building a new data set or if you're developing a new policy and the output variable isn't within the list that's already here and you need to introduce a new output variable but the good thing is that Euromod gives us an awful lot of output variables already in this list of accepted variables so you only rarely need to introduce a new variable in practice. So I'll close the variables window. I think it's the subject of a training session on its own on how to use the variables administration tool. Otherwise there's no other administration tools that are relevant to us. There are no add-ons that are relevant and indeed in terms of application the most useful is open output file in Excel. If you have to have Excel on your machine but if you click on that then it loads up or gives you the opportunity I should say to load up the most recent output file and it formats it appropriately into Excel and allows you to look at the data in Excel that's really useful when you're developing a new policy because you can check quite easily and readily that it does what it says it's going to do. So for example if you as we did in the last exercise introduce a new child benefit policy and award it to every child in Mozambique who is 15 years or younger you can check all the 15 year roles and make sure that the child benefit variable bch underscore s has the value you expect it to have and that there aren't children under 15 have been excluded and that the amount allocated is correct. So it's a very useful tool really. Summary statistics is also a useful plug-in but it hasn't yet been finalised for the south mod countries it really is at the moment only usable with the euro mod european countries but during the course of 2017 that will become available and then there's the help and info. This should be used alongside the user manual which we will have produced for the training but it has a help key which gives the kind of standard windows help interface with a search engine and so forth. Okay that's really the tabs i'll go back to countries because that's where we normally come in. The the definitional policies are all preceded by the DEF colon and I can go through them. I've talked to some of these before. Uprate. Uprate is used to upright the income particularly within the model itself income from all sources and the dataset it operates on is of course as we know the EOF 2009 but it has to be specified. The default factor is the factor CPI total. Employment income ym is and and self-employment income are both uprated not by CPI but by the general wage inflator. Now expenditure is uprated separately. It expenditures in this model for VAT and exercise duties but it's uprated by a special uprate policy which I will talk about when we talk about bringing expenditure into the model which in fact is the next definitional policy so I'll close that and open expenditure. Now expenditure is there for VAT. You can see from the comments that we're defining the variables containing expenditure variables for VAT purposes and we're defining the path for that input dataset. It's a separate dataset. It's constructed from the EOF but it's imported separately into the model and it's a very detailed dataset because it contains all of the separate expenditure items in the EOF. So that the variables that are defined all begin with an X for expenditure but the following digits refer to the what's called the COICOP code which is a code for a particular thing. So 0, 1, 1, 1, 1, 1, 2 is rice grain etc and all of them are separately there. I think it's several hundred. I can't remember the exact number where we can go down and look. There you go. It's 991 actually. Different separate items are detailed in the expenditure file and therefore have to have variables defined. We could have put all 900 plus variables in to the model using the variables tool but it's a very laborious way of doing it. This is a quicker way of doing it because we can define the variables within the policy expenditure itself and then we can import the variables. This uses the path. That's the file within that path and that's how the expenditure file needs to be merged by ID person. Then we can define income lists for uprating. So first of all we can uprate food because we know that's separate and then we list all of those items again that we those 900 items and we put a plus alongside all of the food items to indicate in this income list expenditure uprate 0, 1 that they are to be included in the income list. Now remember when we talked about income lists, income lists are like compound variables that are aggregates of the variables that are listed here with a plus alongside them. If they're not to be included there's a not applicable in the side of them. So we've put all 900 here but only pluses against the food items because we're uprating food which is that in income list uprate 0, 1 separately from non-food and then non-food is income list 0, 2 where all the food items have not applicable but all the non-food items have a plus. So what we've ended up with is two income lists, one for uprating food, one comprising of food variables for uprating with a food inflator and one comprising of non-food items for uprating by the CPI excluding food and then to actually do the uprating itself we have this little teeny function called Ylvar op where you take an income list in this case it's the food one and you specify the operand, I'll cancel that, which is the food operand and then you specify the action on the operand which is multiply. So basically that means multiply the expenditure by the food index and then the non-food one is exactly the same. Okay, I think that will be clear when you go through it yourselves. The excise expenditure is very similar we define variables but much fewer just the excise on spirit, cigars, tobacco, beer, wine, petrol because of the petrol tax. But here we introduce variables not just on expenditure which are the first 11 but also on quantity in respect to petrol and diesel. That's because the excise duty or fuel duty to be precise for diesel and petrol is on a quantity not on expenditure. Again you define an input path and a emerging variable and the data set itself. And then different income lists three really, one for uprating alcoholic beverages that's 03, one for uprating, sorry let me just get this right, one for uprating alcoholic beverages, one for uprating tobacco and one for uprating fuel. And you'll see what we've got, we've got the whole list for all of them but we've got pluses against the alcoholic beverages in uprate 03, we've got the pluses against tobacco products for uprate 4 and we've got the pluses against fuel for uprate 5. And then again, if I can close those up now, then we have the operator Ilvarov operation multiplying the alcohol expenditure by the alcohol CPI and exactly the same for tobacco and fuel. Okay, okay the next definitional policy that we need to consider are income lists. Income lists are actually income concepts and hence the title here. There are a number of income lists that are standard income lists, these are income lists that the euro mod expects to be defined, these are income lists such as disposable income, earnings, simulated benefits etc and there are some income lists such as the taxable income income lists which I'll show you in a second that are specific to MozMod and aren't general across models. To distinguish the two, and I'm going to show you one of the tax income lists, the prefix IL underscore taxably 01, the IL underscore indicates that this is a MozMod specific income list. The standard income list I was going to show you for example disposable income are prefix by ILS underscore, in other words, income list standard underscore as opposed to just income list. Now these income lists, you'll recall we've come across them when we actually went through the different power points, but they are basically composite variables is one way you could think of it. So for example this income list taxably 01 contains other income yacht, that's why there's a plus sign, it doesn't contain employment income so there's a not applicable by that, it does contain income from property, it doesn't contain property land because that's not applicable and it's not taxable in MozMB, it does contain agriculture income from agriculture, self-employed income and income from interest. So they've all got a plus alongside of them, that means that they're included in that if you like composite variable IL taxably 01, so they're added together. The things with not applicable beside them are just not added in. If there was a minus alongside of it then those things would be subtracted. So if we look at the disposable income that consists of original income um which itself is defined by an income list higher up plus benefit income but subtracted, that's why there's a minus, taxes and social insurance contributions. So basically pluses add an income source to that composite variable called the income list, minuses subtract things from the total and not applicable simply don't include them. So obviously you can go through every one of these income lists to understand them, when we actually look at the policies in particular the tax policies you'll see that where and how IL taxably 01 is used, that's used in personal income tax for non-employment income if no simplified tax is payable. Good to make a note in comments as to just how things are used and then as IL taxably 02 if I'm not mistaken, yes IL taxably 02, this has still doesn't have any YAM in it but it also doesn't have self-employment income in it, this is YSE and this is used for non-employment income if simplified tax is payable. So you distinguish between the two because the 01 has self-employment income in it and that's where there's no simplified tax but this second list doesn't have self-employment income because this is a case where actually self-employment is dealt with by turnover tax, they're just different income concepts and it's not worth going through all of them but I can give you another one by looking at simplified tax, that's got self-employment turnover and agricultural turnover as the two items in it. Okay and then there are special income lists for the direct social support programme and the basic social support programme means tests and there are particular items of income that are taken into account in those means tests, we'll get to the means tests later but just when we do get to those particular means tests what will be referred to is IL underscore DSA and that will mean YAM income from employment, other income, agricultural income, self-employed income, contributory pension and survivor pension, all added together so it's like a as I said a composite variable. I think that's probably enough on income lists, they're a very useful concept, if you like defining these almost super variables you might call them. There is actually one or two down the bottom, no there are several down the bottom which are income lists for different VAT expenditures and they're used in the VAT policy. Actually in this initial training we're not going into indirect taxes because it's quite complex but the income lists are a very important part of dealing with VAT and excise duty so I hope that's all okay, I'll just minimise in fact I'll minimise all policies so that we've got back to our spine so that's income lists dealt with. The next definitional policy is the tax unit, these are actually quite complicated, they usually don't require altering as I as I again said during an earlier presentation however they do have to be set up for each model and they define what one might call the unit of assessment for different taxes or benefits. The simplest to understand I guess is the household that's all members of the household belonging to one unit that's what it is the definition of the household tax unit. There's a dependent child condition here which is that children have to be obviously zero or over and less than 18 in other words less than or equal to 17 okay that's how we define the household tax unit that's straightforward the other straightforward one is the individual that's simply one member of the household each individual member forms its own unit it doesn't matter whether they're an adult or a child remember these tax units are compulsory parameters in each tax or benefit policy and we talked about that in the last couple of sessions so those are the individual and the household the couple is also used and couple is a subgroup of the household anything that's a subgroup of the household except individual is has to have the type subgroup alongside them obviously individuals are subgroup of the household but it that's an exception to to that rule it's any other subgroups of the household have to have the word subgroup and their type written along subgroup written alongside type and the members are just simply the person and their partner so the members is just partner because the the the individual is taken as given and the partner condition is that they are married and the default is that the head is the partner and the id is the same as the head of household so okay so those are the straightforward ones that's couple individual and household there's actually one other that's used within MozMod and it's quite complicated and special and it's it's it's we're calling it family there's a common standard definition of family which isn't used in Mozambique and MozMod which is a person their spouse and any children that they may have it's not used at the moment in any policy it may become used in in in future times so we've switched it off but this tax unit family two is used and it's used in the income tax policy and it's a more complicated version of a family because it's a subgroup of household but it's for the individual and their dependent children but their dependent children are much more complicatedly described than simply children under the age of 18 they do include children under the age of 18 that's the first condition but it can be children who are over 18 if various circumstances are apply such as that they've got a low income if they're under 26 and so forth all of these things conditions are required to define a dependent child for the purpose of calculating tax liability and we can look at the calculation of tax liability a little later okay so i hope that's enough on tax units the next definitional policy is constants again i think we've touched upon constants during the course of these slides constants are fixed amounts that you know they can be amounts they can be rates and if they're amounts the default periodicity is monthly however if it's going to be yearly then you have to put a hash y to distinguish it as being yearly it's also a good practice if they're monthly to put a hash m alongside them now not every constant within mos mod has actually been put into a constant policy there are for example different rates of taxation which haven't yet been put into constants now you could argue that that's something that ought to be done and i think in as this model develops more and more of these amounts and rates will actually go into the constant definition but how constant definitions work is that there's a function def const and this function actually can be put into any policy so you could put the relevant constants at the beginning of the policy in question or you can group them all together at the beginning the manual talks about this a lot the accompanying manual but here we are we've defined our constants all under a constant definition policy and there's here's one which is the non taxable minimum amount which applies to certain types of personal income tax and that's 22,000 five sorry 225,000 metacals per year and then there are the different rates for excise duty and vat and those are all that we've currently put into constants as we go down through the model i'll indicate other things that could have been put into constants and and and as i said maybe we'll be in due course so that's the constants i'm tempted to do next the final definitional policy that's applicable here um before moving to the tax policies and then finally the benefit policies um so if i can i'm going to do this final definition policy and that's the standard output individual level we we have turned off the household level of standard output so we're only outputting individual level data with mod mod and what are we sending to the output file well the variables that we send to the output file which you remember as a text file are all defined in this output file if it's not they're not defined in this output sorry policy they're not defined in this output policy in this function then they don't get sent out of the model so anything that's in the input data set that you want in the output data set has to be specified in the output policy similarly any new simulated variables that have been created during the course of running the model also need to be specified if they're to appear in the output file however we do this in a quite a comprehensive way first of all file that's the actual name of the output file so the output file would be called mz underscore 2015 underscore std dot txt that's for the on this particular system if it's a new system that would be of course changed to the new system and then what we do is export a lot of groups of variables and the advantage of outputting groups of variables is that you don't have to specify in a long list all of the variables you want outputting so for example by outputting id asterisk as a group you will get all of the variables beginning with id and you may remember that in the input data set there are lots of variables that begin with id for example the id hh that identity of the household id person for the identity of the person id partner id parent all sorts and these identification variables can be put out by using id and then an asterisk that will operate as a wild card and will output all of those variables they all actually came from the input data set so they're straight out again ditto with the demographic variables d star labour market variables l star all the income variables y star et cetera benefits b star now there are benefits that are simulated and they will come out as well as any benefits that were in the input data set providing they begin with b ditto with taxes for t so all very straightforward and if you want to output all of the separate components of an income list you could put def eel and then eels display and that will output the separate components of disposable income if you want to dispose sorry output the actual total of an income list you've expressed it in in this way here with il star and is star okay and you can also output um uh information on a tax unit as well as some of the inbuilt queries and then here we specifically for checking wanted to output certain of the expenditure variables but not all so we didn't do var group x star we only did the few variables that we needed to check and they're historically still there they could be deleted now okay that really concludes all of the definitional policies because now we come to two groups basically of policies the tax policies and i'm going to look at income tax um turnover tax which is sometimes called simplified tax um and i'll include in this also the social insurance contributions um but i'm not going to talk about um excise duty fuel tax and value added tax these indirect taxes on this occasion so i'm going to focus simply on income taxes okay income tax we're going to start with the straightforward income tax relating to people in paid employment as opposed to people who are self-employed and in fact i think we're going to focus on this one because the same principles apply to the other income tax which is payable for people certain people in self-employment and on other income so because it's quite complicated um it's better to focus on the principles of just the one so let's look at income tax for people with pa y e um income okay so first of all you'll see that there is a a variable definition function at the very beginning which is straightforward it just simply produces two intermediate variables the it's actually the amount of basic pa y e income tax and hence it's called i underscore basic underscore pa y e underscore income tax and then the dependence income tax now as you'll be aware the Mozambican tax system calculates a basic amount dependent on what your monthly or annual income is and it puts you into a particular band and depending on what band it puts you in um you can calculate the amount of basic tax payable then there is a supplement which is payable if you have no dependent children and those and other dependents and those were defined remember in that tax unit family too so a supplement if you've got no no dependence but that supplement is reduced if you do have dependence and indeed extinguished in in some cases so so there are two parts to this first of all the calculation of the basic income tax and then the calculation of any additional income tax based on the presence or absence of dependence okay so that's why there are these two variables basic income tax and uh income tax um um in respect of dependence or absence of dependence okay then you'll see that there are a number of ben calcs the first one is all that's required to calculate the basic income tax but then the subsequent um ben calcs are all in respect of calculating the amount of additional income tax payable um which depends on the band you've fallen in the first calculation and depends on how many dependents you've got so let's just look at the basic calculation first of all it looks complicated but it's actually fairly straightforward we're only considering employment income ym and you simply have to go through looking so to speak at where your monthly income falls so if your monthly income is between 20,249 and 20,749 99 then you're in tax ban too if your income is um uh over um 144,749 99 a month you're in tax ban 10 the highest and then if you're somewhere else you're in one of these other bands um between ban two and ban 10 okay so that's straightforward so just say that you your income um is let's let's let's let's put it so that one's like in the middle here somewhere um your income is between 22,249 99 and 32,749 99 in other words you have an income of 32,000 okay if you've got an income of 32,000 per month you go straight into um uh um tax ban seven actually it is mistakenly reading across so that you're in tax ban seven this is because you you wouldn't comply with any of the other conditions the you know comp cond for the first um eligibility condition or liability condition is that your income's got to be greater than 22 20,249 99 and less than 20,749 99 your isn't your assistant it's 30,000 so you're not in ban two you're not in ban three you're not in ban four you're not in ban five um you're not in ban six but you are in ban seven your income falls neatly within ban seven so your basic income tax is calculated by taking your income 30,000 subtracting the base amount which is for this particular ban is 22,249 99 and then multiplying the difference by 0.15 which is 15 percent so that's how you calculate the basic income tax liability and that's how you program it clearly the lower limit is zero that's you you can't pay less than zero and the output variable is i underscore basic underscore pay p a y e underscore income tax okay so that's that but remember this particular person was in band seven because they had their income of 30,000 so we must now look at band seven here because these different ben calcs only apply um sorry not that one either different ben calcs um from 7.3 onwards um are mutually exclusive so we already know that that that that our particular person we're considering is not in band three um there are no deductions and no increases in taxes if you're in an earlier band um in other words not in band two so band three you had to be at least in band three to incur these extra taxes in regard to absence of dependence so but our particular person is in band seven and we'll just open that ben calc and have a look at it because it's quite complicated and i've picked one deliberately that's um well explain the principles of this so first of all um within the family the person has to have the biggest uh uh income so hash val is ym so it's income we're looking at has max val in tax unit and the tax unit we're looking at is these families so we're looking for that person and that person's ym has got to be greater than 22,249.99 but less than equal to 32,749.99 which is us the one we looked at earlier so that's fine and if the number of dependence in that tax unit in your tax unit um that is the family is zero then the amount of additional taxes 200 metacals per month so there's a 200 metacals per month extra and then as you have more dependence if your dependence are one then you pay 150 um dependence are uh 225 300 but if it's four or more dependence then it's only 50 so the more dependence you have the less additional dependence tax you pay if you see what i mean so that's how it works and that's how that particular uh um bencalc operates and then each one operates in a similar way you have to work through each one they'll be exactly the same as the band seven that we looked to looked at um and then the final um arathop simply adds together the basic income tax plus the dependent supplement and puts it into the output variable tin underscore s very straightforward when you think about it and understand the way in which taxes are calculated in mozo and beak for um moving on i'd also like to briefly mention the simplified tax which is the turnover tax okay um turnover tax is a tax um or simplified taxes a tax that's common to most developing countries and it's a way of taxing small traders um in the informal economy particularly um who are not required to take and keep annual accounts um and so they're normally as you know with um um self-employment you pay tax on the um your sales less the cost of purchasing your raw materials etc so it's on the difference between the amount of sales and the expenditure that you make in order to make those sales the difference is profit and you pay tax on the profit um well small traders don't uh usually keep very detailed books and if you don't keep detailed books there is this simplified tax that can be payable in order to qualify for simplified tax though um you must have income from turnover and that was specified in the income list that we talked about earlier of less than now i always get this wrong 2.5 million meta cows per year so if you've got a turnover remember it's a turnover of 2.5 million meta cows a year then you will pay um simplified tax um at the rate of only three percent because you're paying it on the whole turnover so it's a straightforward and reasonably easy um calculation okay um i said i wasn't going to look at the um uh other income tax but it is it's in a simple uh excuse me similar process to the income tax for PAYE um in the sense that there are um these two components of basic tax and then um the dependent adjustment so i'll let you go through that one on your own i did mention however that i would mention the social insurance contributions first of all private sector and self-employed and then public sector private sector and self-employed if you'd like three bank algs one for each um uh type of person um the this uses the fact that you've got to have employment income so YEM has got to be greater than zero and LES01 that's a labour market um sector variable that means that you are in the private sector of LES01 equals one that was constructed in the data set then the employee contribution is three percent and that's put into that variable tscee underscore s um and then the employer contribution is four percent but the same criteria and that's put into tscer for employee er as opposed to employee underscore s again these are at the individual level and then finally self-employed um for self-employed you've got to have um self-employment income and not turnover tax so YSE has got to be greater than zero and turnover tax simplified tax equals zero then it's seven percent and that's all played by the self-employed person obviously so i'll close those and then finally if we look at this policy 601 underscore mz again a single bencalc this is for employees in the public sector this is with LES02 equal one that's a public sector employee but with um YEM this time it's the employment income is it's seven percent of employment income which is a contribution by employee there's no employee er contribution and it goes into this variable tsce02 underscore s right okay that takes us through all of the definitional policies as much of the tax policies as i want to go through on this occasion so it leaves just the um two um social benefit policies which is the um direct social support programme and the basic social support programme okay to finish off the walkthrough of the model bearing in mind that we're not going to look at exercise duties and other indirect taxes um we're going to now look at the two policies that relate to social benefits and that's the direct social support programme um which is a provision of food boxes for a temporary period of time and the basic social support programme which is um a cash allocation to certain beneficiaries if we could take first of all the um direct social support programme which is bot underscore mz um you'll see that it's got a number of um functions um and it's important that we go through them logically because i think then you'll see how they will fit together as with the income tax there's a defining some temporary variables is the first step and then there are a series of eligibility criteria um because there are various eligibility criteria for food boxes um and one or more of these has to be fulfilled um they include different kinds of people within the household also a different household income and also an individual level means test all of that which has to be complied with um before the food box can be allocated and then the food box has to be allocated according to household size so that's how it all works um and how we do it within the model is as follows so okay we'll move to that um we set up a series of temporary variables again which will be used during the course of the policy this is i unscore child unscore headed child headed household i unscore bedridden for someone with chronic and degenerative diseases in bedridden condition i unscore malnutrition children with acute malnutrition i unscore incapacity for work temporary incapacity for work i unscore below individual means test this means that um a person a particular person is below the means test of the individual and then a temporary variable called per capita income because that's how the next thing is calculated which is the household means test need a per capita income first and then there is a temporary variable um called um below household means test and then finally um there's a temporary variable which is set if the household qualifies for um a food box okay so those are the definitional variables i'll close that function up for opening the next the next are a series of straightforward eligibility functions and they set these output variables which are intermediate variables which i just talked about so for example child headed household is the head of the tax unit is the person the head of the tax unit so that's got um a level attached to it hash one so um and the tax units the household so is the person the head of the household um so that level goes with that is head of tu is head of household and are there is their age greater than 11 but less than 18 a child so if those two conditions are fulfilled that person is a child headed household and this i underscore child underscore headed uh temporary variable gets given the value of one because it is a child headed household they all work like that the eligibility conditions so the next one is is it the person with a chronic and degenerative illness well in the data we actually um constructed a special variable that looked at um people who would be um um so to speak bedridden and it's called ddi 01 and if it's if a person is bedridden they get the value of one so and that goes into the variable i underscore bedridden so that's at individual level this is at individual level these are all individual these first conditions um next one is it a child um i under five that's the child under five age greater than equal to nought and age less than five and who suffer from acute malnutrition that's another variable from the input dataset ddi 02 and that gets that's a value of one in the original dataset if the child has acute malnutrition and if that complies then i underscore malnutrition will get the value of one similarly there is um a temporary incapacity for work flag in the original dataset ddi hm equals one that would qualify a person to be included by virtue of temporary incapacity for work um and that's that is set to one in the dataset of all working age adults in the household are temporary disabled and that goes into the iron score in capacity for work temporary variable then we get to the means test of the individual is the individual below the uh individual means test well the individual means test is if that income remember the dsa income list which is the income for this particular benefit the the direct social support programme if that total income is less than a thousand metacals a month then that person qualifies so that person is below the individual means test then there's also a household means test uh qualification so this time we look at the income um list again this is a simple arathot this time because we want to get the per capita uh we want to get the total household income which um is we take in the income list of the um income and um that's at individual level output it at household level into this variable y mn 01 underscore s and that will this arathot because it's at the household level will add up all of the i l underscore dsa's of the individuals within the household and place them within the variable y mn 01 underscore s so that means tested income variable okay the next arathot simply calculates the household income by taking the uh sorry the per capita income by taking the household income and dividing it by the number of people in the household and purse in units one of those queries that uh uremod provide us with which is the number of people in the household and then we get the uh per capita income in the household um allocated and then the household means test is the per capita income in the household less than a thousand per month and if so then the i below hh means test is given as a one and then finally there is a final eligibility to check whether um the households contain one or more eligible people and here that has to be either a childhood household or bedridden or um uh um children with acute malnutrition or with all adults temporary incapable of work and so they've got to be one of those um what is it four categories and below the individual test means test and below the household means test if all of that is um correct then they will qualify for a food box the household will and that will the the output variable i underscore qualifies for vot will be set to one and otherwise it's a household that qualifies um and individuals within the household will be given that value and then the final final one is that we then calculate the amount of the food box depending on household size um and and we actually put this as a a cash met a cow per month the mount which are the average values of the food boxes across the provinces in Mozambique to 2015 there are of course variation um across Mozambique but this is the average so basically the the the eligibility condition they've got to have qualified for the food box at the individual level someone in the household has to and if there's just one person in the unit then the amount allocated is 630 ditto um you look for this if there are um two or three people in the household in which case you get one three ninety and then uh four or more in which case you get two three eight five met a cow and then the amount is put into um the variable um bot underscore s which then goes into the output file so it's quite complicated but um at one level but but also quite straightforward okay i'm going to close up all of that because that takes us to the basic um um social support programme which is called bsad i underscore mz because that's what the output variable is called but it's basic ssp again we make the flags this time it's elderly with permanent incapacity for work living alone or heading a family in need of support or people with chronic and degenerative diseases but not bedridden okay then there's ones on the intermediate variables for the means test at the individual level the per capita household income the means test at the household level and qualifying for bsad i exactly the same shape and structure of the policy as with the bot underscore mz um and similar functions so those are the variables we've defined i'll close that down and first of all an eligibility condition that uh checks on that the person is elderly with permanent incapacity for work so um first of all um i've got to um look at this condition very carefully because remember each individual condition is within the curly brackets but the they're shaped by the um round brackets too so first condition is age greater than equal to 55 and female and then age greater than equal to 60 and male so okay so it's got to be either a male uh sorry a female over the age of 55 or a male over the age of 60 okay and the disability flag must be set to one and they've got to be the head of the household if that's the case then they're uh the elderly plus variable is set to one next possible um qualification for the basic um social support program is individuals with chronic and degenerative diseases but not bedridden so we have a special disability flag for that which is ddi o four equals one and that is the people who are with chronic and degenerative illness but not bedridden that's was set in the in the in the um beta the data's underpinning data set but the person's got to be not a child so over 18 and head of the uh tax unit head of the household and as I said with a chronic and degenerative disease but not bedridden all of that's the case then i degenerative is set to one okay and then there's an individual level means test which is exactly the same as it was for the um direct um ssp and the person has to qualify for that there's then a calculation in the same way of household income as it was for the um direct social support program similarly a per capita income in the same way and then finally um uh a test if the per capita income is less than a thousand metacals a month then the um output variable uh i underscore mt test underscore hh underscore b sady is then set to one and then there's the eligibility criteria at the very end which is again very similar to the one for the um direct social support program so it's got to be somebody who is um elderly with permanent incapacity for work which is that first one or with bedridden um sorry degenerative illness but not bedridden um and individual means test has got to be passed and the household means test has got to be passed then that person qualifies for the um basic social support program and then the final ben count very similar to the one before depending on the number of people in the household the amount is um ranges from 310 metacals a month to 610 metacals a month and that's really all there is to it so another really quite straightforward policy um and that really completes the benefit policies um and indeed um completes this particular walkthrough of the whole of mozmod um i thank you