This paper analyses the pre-tax inequality in the income that individuals actually receive in Brazil and the role of … the personal income tax in regulating these incomes. We produce a new distributional series of fiscal income, consistently … combining annual and nationally representative household survey data with detailed information on income tax declarations …

The goals of ending extreme poverty by 2030 and working toward a more equal distribution of income are prominent in … to 2030 under different assumptions about growth and inequality. This allows for quantifying the interdependence of the … poverty and inequality goals. The paper uses different assumptions about growth incidence curves to model changes in …

This paper analyzes growth and welfare effects of income taxation in a stochastic endogenous growth model with … externalities in human-capital accumulation. The government participates in individual income risks by the collection of a flat …-rate income tax that affects the mean and the variance of after-tax income. We examine the implications of a tax-transfer policy …

income tax (a major component of tax revenue) affects economic growth in Nigeria. Methodology/methods: The ex-post facto … personal income tax and the gross domestic product (GDP) were obtained from the Federal Inland Revenue Service (FIRS) and the … Vector Autoregression (VAR) model via STATA 13.0. Scientific aim: This paper investigated the effect of personal income tax …