Personal income tax is attracting more attention from the Vietnamese government, which has been looking for a way to reinforce its budget revenue. Although this tax plays an increasing role, representing 7.3 per cent of the revenue expected in 2018, this figure is still small, suggesting an...

Based on China Household Income Project rural data, this paper aims to study the changes of rural household income mobility in transitional China. The results show that with the economic reform and development, income mobility between 2007 and 2009 was much stronger than before. Regarding the...

This paper analyses the pattern and determinants of income risk and expectation in rural India. It uses unique primary survey data eliciting subjective income distribution from households in twelve villages in Bihar. It finds that expected future income is significantly and positively associated...

New developments of existing technologies over time have led to emergent patterns of technology adoption and, accordingly, changing impacts on economy and society. Focusing on the arrival of mobile internet in the early 2010s in developing countries, this paperidentifiessignificant positive...

The North Indian village of Palanpur has been the subject of close study over a period of six decades from 1957/8 to 2015. Himanshu et al. (2018) have documented the evolution of the village economy over this period in an exhaustive study entitled How Lives Change: Palanpur, India and...

Although several theories of interethnic conflict emphasize ties across group boundaries as conducive to ethnic coexistence, little is known about how such ties are formed. Given their integrative potential, I examine the establishment of cross-ethnic marital ties in a deeply divided society and...

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...

How does income inequality impact the propensity for and levels of formal and informal household debt? This paper assesses this question using the two most recent waves of the South African Living Conditions Survey. A range of linear models as well as a zero-inflated Poisson model are employed,...

We synthesize the findings from several recent papers on South Africa's very high income inequality. These papers use new datasets—including income tax data—and new empirical methods to investigate the drivers of household income and individual earnings inequality in South Africa. Increased...

In this paper we explore the income data in two surveys that underpin a South African tax-benefit microsimulation model. The simulated taxes and benefits using each dataset are compared with each other and with administrative data for a common time point. We explore discrepancies between the...