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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...
Persistent link: https://www.econbiz.de/10012181104
safety nets reduces poverty, but financing them can increase the tax burden, potentially reducing availability of formal …
Persistent link: https://www.econbiz.de/10011776419
A key policy problem in most developing countries is the size of the informal sector and its persistence over time. In need to increase their tax revenues, policy makers face a trade-off between decreasing tax rates (making formalizing potentially more attractive) and alternatively raising tax...
Persistent link: https://www.econbiz.de/10012109882
key determinant of better livelihoods and poverty alleviation. However, in most developing countries education is not … effect of the reform on household poverty and inequality. Analysis is based on the Ghana Microsimulation Model which has the …
Persistent link: https://www.econbiz.de/10011938204
stabilization ranges from 4 to 25 per cent. Ranging from nil to 46 per cent, a new concept of poverty stabilization is formalized to …
Persistent link: https://www.econbiz.de/10013269672
This paper analyses the effectiveness of tax-benefit systems in reducing poverty and inequality across 13 countries in … to poverty and inequality. Additionally, we assess gender disparities in outcomes, quantify the distributional effects of …
Persistent link: https://www.econbiz.de/10014534792
This paper investigates the effects of taxation on income inequality in an unbalanced panel of 45 countries in sub … regression estimates. We find that taxation widens income inequality. We also show that the increasing effects of taxation on …
Persistent link: https://www.econbiz.de/10013441677
The majority of the world's poor, by income poverty and multi-dimensional poverty, now live in countries officially … ending aid. In light of this, this paper considers two competing perspectives on this changing pattern of global poverty: the … mutually exclusive, is that global poverty is gradually in the process of 'nationalizing', at least in terms of resources …
Persistent link: https://www.econbiz.de/10009752790
people at the lower end of income distribution will graduate into the middle class category. The increase in poverty rates …
Persistent link: https://www.econbiz.de/10010479967
Post-apartheid poverty and inequality trends have been the subject of intensive analysis, yet relatively little … attention has been devoted to the impact of differential price movements on the measurement of poverty and inequality. This … paper aims to tell the story of the evolution of both money-metric and non-money-metric poverty and inequality in post …
Persistent link: https://www.econbiz.de/10010411479