Leibbrandt, Murray V.; Ranchhod, Vimal; Green, Pippa - 2018
new datasets—including income tax data—and new empirical methods to investigate the drivers of household income and … qualifications are key drivers of a widening earnings distribution. Tax data merged with survey data show that those at the top of …. Direct taxes and social grants are progressive, indirect taxes are less progressive, and tax exemptions for health insurance …