The recent National Health Insurance White Paper proposes redirection of medical tax credits revenue towards the financing of the national health insurance. This raises critical questions about the impact on affordability for the poor as well as fundamental legal implications. The 2012 tax...

As the world battles with the triple problems of social, economic, and environmental challenges, it has become important to focus both policy and research efforts on these. Therefore, this study examines the effect of wealth inequality on CO2 emissions in five emerging economies: Brazil, Russia,...

Climate-related disasters have increased over recent decades, with severe human and economic consequences. While research has examined their macroeconomic effects and impact on households' income and consumption patterns, little attention has been given to their impact on tax morale-taxpayers'...

A major of focus of global development policy is the aim to achieve and sustain income growth of the bottom 40% (B40) of the population at a rate higher than the national average. We propose an alternative approach to assessing shared prosperity using 'inequality lines'. Analogous to poverty...

This paper investigates the effects of taxation on income inequality in an unbalanced panel of 45 countries in sub-Saharan Africa over the period 1980-2018. We use instrumentalvariable two-stage least squares and instrumental-variable quantile regression estimates. We find that taxation widens...

This paper analyses elite incomes around the world, and how international comparisons of elite incomes vary depending on the exchange rate and income concept used. It is well known that between-country income inequality is higher using market exchange rates than purchasing power parity (PPP)...

After decades of war, ending in 1992, Mozambique embarked on a path of sustained economic growth and substantial poverty reduction. However, these positive dynamics started to revert from 2015, with per capita growth rates getting close to zero and household real consumption reducing in all...

Over the years, money-metric measures of inequality such as the Gini coefficient and the Palma Ratio, as frequently used in Ghana, have become useful in providing quantitative measures of welfare distribution that enable a better understanding of the extent and nature of inequality. From these...

This study assesses the evolution of inequality in Uruguay during 1981-2010, considered as subperiods built on the basis of the main policy regimes observed: extreme right (1981-84), centre-right (1985-89), right (1990-2004), and centre-left (2005-10). Income inequality diminished during the...

Using data from the India Human Development Survey (IHDS) 2005, we examine intergenerational occupational mobility in India, an issue on which very few systematic and rigorous studies exist. We group individuals into classes and document patterns of mobility at the rural, urban and all-India...