Purpose The purpose of this paper is twofold: first, to investigate if there is any evidence of differentials in the well-being achievements of two groups which will be called the “artificially” and the “truly” not poor; and second, to test the hypothesis that income from work is a...

One way to reduce inequality and poverty is to promote tax justice. In 2021, the government of the state of Rio Grande do Sul, Brazil, implemented a program (the Devolve-ICMS Program) that refunds consumption tax to low-income citizens (cashback). This study aims to evaluate the impacts of this...