Tax administration statistics now provide considerably more complete and reliable measures of South African personal income and its distribution than the available household or other survey sources. However, there are difficulties in using tax data across time, as both policy and reporting...

Nowadays, all policy makers must engage with direct and indirect carbon pricing issues. However, the implications of different types of tools and methods to price carbon and support decarbonization deserve further attention in view of their development implications. Two aspects-revenue recycling...

Declining social and economic inequalities since the late 1990s coincided with several basic shifts in Latin America's political landscape, including an electoral turn to the left and a revival of social mobilization from below. These shifts helped to 'repoliticize' inequality and return...

This study examines the rise and fall in income inequality in Ecuador over the past two decades. Falling income equality during the 2000s partly coincides with the rise to power of a "new leftist" government, but the trend was already set early in the decade. The recent trend is mainly...

Based on the standard axiom of individual utility maximization, rational choice has postulated that higher income inequality translates into greater redistribution by shaping the median voter's preferences. While numerous papers have tested this proposition, the literature has remained divided...

We analyse vertical and horizontal inequality in Ecuador from a long-run perspective, as well as during and after the commodities boom. Using various data sources we show that Ecuador has made significant progress in reducing inequality, particularly since 2000. However, inequality has started...

This paper assesses the feasibility of simulating the distributional impacts produced by various tax and transfer instruments in Viet Nam. Viet Nam's system of tax and transfer policies underwent frequent changes, in terms of diversity and adjustment scope. The most important source of data is...

The existing literature on optimal taxation typically assumes there exists a capacity to implement complex tax schemes, which is not necessarily the case for many developing countries. We examine the determinants of optimal redistributive policies in the context of a developing country that can...

The purpose of this study is to assess the feasibility of building a microsiumlation model of the Ethiopian tax and benefits system. We first provide a detailed describtion of the tax and benefits system of the country. This includes qualifying criteria, tax brakcets, and exemptions. We then...

The aim of this study is to evaluate the feasibility to implement a tax and benefit microsimulation model for Ecuador using EUROMOD as an interface. We first present a detailed description of the main components of the tax and benefit system in Ecuador for year 2014. We then describe available...