This paper aims to advance understanding about the relationship between taxation and inequality in developing countries, focusing on the recent experience of Latin America. Although the tax system was regressive in the 1990s, tax changes promoted equality in the first decade of the 2000s. In...

This paper evaluates the impact of education on measured inequality across the wage distribution using pooled records from the 2005 and 2010 Cameroon labour force surveys, wage equations and standard inequality measures. Returns to education increased monotonically. Yet incremental returns were...

In this paper we argue that the recent evidence on individuals' decision making is of high relevance for the measurement of poverty when switching from a static and certain to a dynamic and uncertain framework. The numerous proposed measures of multi-period poverty and vulnerability have until...

Identifying the poorest for selection into social transfer programmes is a major challenge facing programme implementers. An innovative cash transfer programme in northern Kenya trialled three targeting mechanisms to learn lessons about which approach is most effective at minimizing inclusion...

With the expansion of social protection measures due to the COVID-19 pandemic, considerations both old and new have surfaced regarding targeted versus universalist approaches. This study focuses on how social protection coverage before the pandemic influences the extent of targeted versus...

Building on Rawls' theory of justice and Sen's theory of capabilities, I present an outline of social justice under climate shocks, illustrating it with the experiences of persons with disability. Social justice holds when inequality is responded to by rules that afford more primary goods, such...

We here use repeated cross-section data from the Afrobarometer, Asianbarometer Latinobarometer, and Eurobarometer to analyse the variables that are correlated with both current and future evaluations of standards of living. These are related not only to an individual's own economic resources but...

A large share of the population in Zambia is living below the national poverty line. To reduce poverty, in 2019, the government initiated the Cash Plus reform, which aims to build on the existing Social Cash Transfer as a floor benefit with additional benefits to take account of the...

This paper investigates the sources of variability in the mobilization of domestic tax revenue in oil-producing countries. It argues that the type of natural resources exploited during colonial rule can affect the contemporary levels of domestic tax revenue in oil countries. We test this...