Rising levels of income inequality and tight government budgets have spurred discussions in many developing nations about how to appropriately tax high-income earners. In this paper, we study taxpayer responses to an increase in the top marginal tax rate in South Africa, drawing on exceptionally...

The author applies the bunching methodology to South African administrative tax data over the period from 2011 to 2017 to investigate the responsiveness of individual taxpayers to changes in marginal personal income tax rates. She finds significant evidence of bunching among the self-employed...

We investigate the behavioural responses of individual taxpayers to changes in marginal personal income tax rates applying empirical bunching methodology to tax administrative data from Zambia over the period from 2014 to 2021. We find evidence for excess bunching at the first kink in the tax...

The elasticity of taxable income is a key tax policy parameter that plays an important role in the formulation of tax and transfer policy. This paper extends work by Kemp (2019) by using a new panel of individual tax returns and the phenomenon of 'bracket creep' to produce updated estimates of...

Over the last half-century, the role of women in society has changed substantially. However, the gender income gap and the difference in labour force participation persist. Akerlof and Kranton introduce the concept of identity from sociology and social psychology at the economic analysis; based...

In this paper, we explore the links between polygyny and female labour supply in Senegal using a nationally representative survey. In a reduced-form approach, we first measure the impact of polygyny on participation using a joint model of spouse participation. The identification of the impact of...

This paper investigates if residing in a joint family affects non-farm employment for married women in rural India. Our estimates based on a longitudinal survey of over 27000 women conducted in 2005 and 2012, and using the conditional logistic regression and instrumental variable approach...

This paper aims to assess the extent to which top earners in Ecuador were affected by the COVID-19 crisis compared to other segments of the population. Our analysis uses administrative data for individuals affiliated to social security between January 2019 and December 2021. We identify the top...

I investigate the relationship between children's endowment and parental investment using a rich dataset on a cohort of children from Ethiopia, who were surveyed at ages eight, twelve and fifteen. Children's endowment is measured by scores on tests of cognitive skills/ability. A child's...

Social engineering refers to deliberate attempts, often under the form of legislative moves, to promote changes in customs and norms that hurt the interests of marginalized population groups. This paper explores the analytical conditions under which social engineering is more or less likely to...