South Africa is one of the most unequal economies globally. In this paper, we examine the design of its personal income … gross taxable income, and the provision of tax deductions and tax credits. Our findings highlight that the marginal tax rate … schedule is the primary driver of redistribution, while tax expenditures often favour higher-income individuals, resulting in …

reforms on income and wealth inequality in post-socialist countries, employing a variant of the difference …-in-differences method. Our analysis covers a panel of countries from 1994 to 2015, assessing changes in top, middle, and bottom income and … wealth shares. Our findings show that flat tax reforms have significantly increased income inequality, with top income shares …

household well being and policy intervention. This paper leverages Italian income tax records dating back to 1976 focusing on … top income concentration and inequality across the country's regions, macro-areas, and the recently introduced … classification of the National Strategy for Inner Areas (SNAI). Our analysis reveals a persistent rise in income concentration over …

In a given society, those who are least advantaged would allegedly benefit the most from receiving a basic income … the most marginalized; thus, the potential benefits of a basic income for marginalized groups is unclear. To address this … income based on real libertarian, liberal egalitarian, and republican theories of justice. Specifically, I show how …

The debate over universal basic income (UBI) has gained traction in the developing world in recent years. We analyse …

Economic modeling of Universal Basic Income (UBI) often fails to consider how individuals' utility calculations shift …

Economic modeling of Universal Basic Income (UBI) often fails to consider how individuals' utility calculations shift …