, reducing diet diversification and increasing the exposure to malnutrition, mainly for children. Empirical evidence on such …

household surveys by combining information on income shares from household surveys and top income shares from tax data. The … methodology relies on a flexible parametric functional form that models the income distribution for each country-year point under … and 42 per cent, depending on the period of analysis, and the assumed level of truncation of the income distribution. …

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 changes influence the administrative statistics of income. This paper … uses two sets of adjustments to generate a consistent personal income series for the 2011-2018 period: upward adjustments …

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 …

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 with its variance. Current income is a significant predictor of …

to investigate the responsiveness of individual taxpayers to changes in marginal personal income tax rates. She finds …-employed, bunching is greatest at the highest kink in the income tax schedule and smallest at the lowest kink. Female self … responsiveness of the self-employed appears to be due to tax avoidance by shifting income into future periods through retirement fund …

This paper evaluates the impacts of combining household surveys with income tax return files, in terms of growth …, inequality, and social welfare in Brazil from 2007 to 2015. This exercise holds the promise of adding more realistic top income … income inequality, we assess their cumulative welfare implications. First, as the level of inequality rises when higher top …

Top income under-coverage in developing countries not only leads to downward biased inequality indicators but might … tax records. ECUAMOD, the tax-benefit microsimulation model for Ecuador, is then used to compare income inequality, total … tax revenue, and work incentives with and without top income adjustment under the baseline tax-benefit system and for a …

I discuss a new approach which decomposes inequality into the contributions of population groups by income sources. I … estimate a matrix with rows and columns which indicate different population groups and income sources respectively, with each … function) when an income source is added and with all contributions adding up to overall inequality. The approach can be used …