Based on tax records data from Ecuador, we analyse gender differences in top income groups from 2008 to 2017. Ecuador … labour market. While we observe a significant increase in the share of women at the top of the income distribution during … this period, women remain underrepresented in top income groups, at 38.7 per cent in the top 10 per cent income group and …

The quality of data on employment income is explored using Tanzanian and Zambian household survey datasets. The extent … of missing and implausible income data is assessed and four different methods are applied to impute missing or …

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 … identification design. We establish that treated taxpayers strongly reduce their reported taxable income in response to the tax …