Improving domestic revenue mobilization extremely important for Zimbabwe to create the fiscal space to absorb quasi-fiscal expenditures and support macroeconomic stability. In November 2023, Zimbabwe announced measures to raise additional tax revenue. This included limiting value-added tax (VAT)...

This note examines the effective income tax rates of top earners in Honduras, using a novel approach that links personal and corporate income tax data. This comprehensive income measure, achieved through collaboration with the Honduras Tax Authority (SAR), reveals a crucial link between the...

Global income inequality captures income differences among all individuals around the world. Global inequality around the world increased from 1820 to 1990 as incomes in richer countries grew faster than incomes in relatively poorer countries. However, these trends were reversed over the three...

Alfani and Carballo (2023) estimate the levels of income inequality in the Aztec Empire around 1492, that is, before the Spanish conquest. Their main estimate finds that the Gini index was 50.4. They conclude that income inequality in the Aztec Empire was high even before the Spanish conquest,...