judgements implicit in tax and transfer policy provides a fresh perspective on the evolution of income inequality and …

the self-employed, who generally face a higher likelihood of income losses due to COVID-19 than employees, women are 35 …% more likely to experience income losses than their male counterparts. Conversely, we do not find a comparable gender gap …

outcomes as well as in other middle-income countries in southern Africa. …

This paper examines the optimal direction of marginal income tax reform in the context of New Zealand, which recently … reduced its top marginal income tax rate to one of the lowest in the OECD. A behavioural microsimulation model is used, in … which social welfare functions are defined in terms of either money metric utility or net income. The model allows for …

programs have been on the rise in low- and middle-income countries (LMICs) in the last three decades. However, the introduction …