6 UNU-WIDER articles, publications, projects, experts...

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personal income tax
Journal Article
The effect of top incomes on inequality in South Africa

This article is currently available for early online view. South Africa exhibits extreme levels of income inequality and is ranked as one of the most unequal countries in the world...

Income distribution Economic inequality personal income tax
Policy Brief
Reducing inequalities in South Africa: Progress on equality thwarted by slow growth and success of top earners

South Africa has the highest rate of measured inequality in the world. Often thought to be a legacy of the apartheid system, inequality in South Africa has stubbornly persisted...

Earnings personal income tax Survey data
Working Paper
Taking stock of South African income inequality

We synthesize the findings from several recent papers on South Africa’s very high income inequality...

Earnings personal income tax Survey data
Working Paper
Top incomes’ impacts on inequality, growth, and social welfare: Combining surveys and income tax data in Brazil

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...

Labour income personal income tax Household data
Working Paper
The effect of top incomes on inequality in South Africa

South Africa exhibits extreme levels of income inequality and is ranked as one of the most unequal countries in the world...

Income distribution Economic inequality personal income tax
Journal Article
Party System Institutionalization and Reliance on Personal Income Taxation in Developing Countries

Part of Journal Special Issue Fiscal Policy, State Building and Economic Development

party system institutionalization personal income tax bureaucratic capacity
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