Using individual tax returns data, this paper explores the redistributive effect of Ecuador's personal income tax (PIT) from 2007 to 2011. We follow common practice in the context of tax incidence analysis and we compute different indexes of progressivity and redistributive impact of income...

There is growing debate, both social and academic, about the possibility of levying an annual wealth tax. Until a few years ago, such a proposal appeared difficult to both implement and control, but recent technological innovations, which could greatly facilitate the periodic valuation of...

In this paper we explore South Africa's personal income tax system using two microsimulation models. The first, SAMOD, simulates personal income tax and social benefits using a dataset derived from the nationally representative National Income Dynamics Study survey. The second, PITMOD, simulates...