strong income gradient in tax response within the top, underlining the importance to study even small top groups separately …. Several mechanisms are investigated. Tax-driven income shifting between wage and capital income is important in the very top …

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 …

deal with vertical inequality – that is, fostering redistribution from the rich to the poor – less is known about their … performance in dealing with horizontal inequality, that is, in redistributing among socio-economic groups. In a context where …) household types over the period 2007-2014 using counterfactual simulation techniques. We find a great degree of heterogeneity …

development. This article uses a measure of income inequality derived from taxation statistics and a recently proposed method for …Recent interest has been stimulated by the growth of income inequality in most developed countries during the 1980s and … information – has increased income inequality. In contrast, improved terms of trade have been equity-enhancing. Of the …

deal with vertical inequality - that is, fostering redistribution from the rich to the poor - less is known about their … performance in dealing with horizontal inequality, that is, in redistributing among socio-economic groups. In a context where …) household types over the period 2007-2014 using counterfactual simulation techniques. We find a great degree of heterogeneity …