This paper investigates how the distribution of income changes when the standard definition of disposable income is replaced by an extended income concept which takes into account the three 'I's: indirect taxes, imputed rent, and in-kind benefits. Second, it assesses how sensitive the...

This paper investigates the link between inequality and demand for redistribution by looking at how individuals form their perceptions of inequality. Most of the literature analyzing demand for redistribution has focused on objective inequality, rather than subjective perceptions of inequality....

In this paper we explore options for augmenting South Africa's personal income tax revenue using two microsimulation models: PITMOD simulates the personal income tax system and is underpinned by a dataset comprising a full extract of anonymized individual-level administrative tax data; and SAMOD...