Working Paper
Exclusive growth?
Despite South Africa’s need for inclusive economic growth, we find that the income trajectories of the rich continue to diverge from the rest of the income distribution. We combine household survey data and tax data (which, unlike household survey...
Working Paper
What explains the gender gap in top incomes in developing countries?
Based on tax records data from Ecuador, we analyse gender differences in top income groups from 2008 to 2017. Ecuador represents an interesting case as it shares many trends with other countries in the region in terms of women’s status in the labour...
Journal Article
Exclusive growth?
Despite South Africa’s need for inclusive economic growth, we find that the top income percentiles continue to diverge from the rest of the income distribution. We compare household survey data and tax data (which, unlike household survey data...
Technical Note
Top income adjustments and tax reforms in Ecuador: an application of ECUAMOD
This technical note has been produced alongside a WIDER working paper assessing the effects on income inequality and income tax simulations of adjusting top incomes of employees in survey data based on administrative tax records in Ecuador. The paper...
Policy Brief
Inequality in Mexico
Since 1989, inequality in Mexico has risen, declined, and risen again. The evolution of labour income inequality is at the core of this pattern. To reverse the current trend of rising inequality, access to secondary and tertiary education should...
Policy Brief
Inequality in Brazil
After three decades of persistently high inequality, Brazil has been experiencing a downward trend since 2001, accompanied by a rise in household incomes. These trends lasted until 2014 when a major reversal took place on both fronts. Since the 1970s...
Blog
Measuring inequality in middle-income countries
Income inequality is the result of complex processes with multiple interacting driving forces but understanding those drivers in emerging economies is...
Working Paper
Top incomes in China
With the data on the top incomes collected from different sources, we combine the samples of the top incomes with a household survey to investigate changes in the income distribution with and without the top incomes. The Gini coefficient of income...
Working Paper
What are the main drivers of Brazilian income distribution changes in the new millennium?
After three decades of persistently high income inequality, from 2001 Brazil experienced a downward inequality trend followed by rising household income growth. Both movements lasted until 2015. This work synthesizes the results of six papers...
Working Paper
Inequality in Mexico
Income inequality in Mexico increased between 1989 and 1994; between 1994 and 2006, inequality declined; and, between 2006 and 2014, inequality was again on the rise. We apply decomposition techniques to analyse the proximate determinants of labour...
Working Paper
Taxing top incomes in the emerging world
Rising levels of income inequality and tight government budgets have spurred discussions in many developing nations about how to appropriately tax high-income earners. In this paper, we study taxpayer responses to an increase in the top marginal tax...
Working Paper
Income inequality in South Africa
We use individual-level tax administrative data to estimate personal income inequality among the tax-compliant population in South Africa over the period 2011–21. Our results indicate that inequality of this population rose slightly over the period...
Working Paper
Top income adjustments and tax reforms in Ecuador
Top income under-coverage in developing countries not only leads to downward biased inequality indicators but might also affect the ex-ante evaluation of progressive tax reforms. We propose a simple adjustment to top incomes for formal employees (e.g...
Journal Article
Global inequality
Despite the growing interest in global inequality, assessing inequality trends is a major challenge because individual data on income or consumption is not often available. Nevertheless, the periodic release of certain summary statistics of the...
Working Paper
Income distribution in Uganda based on tax registers: what do top incomes say?
We use income data from tax registers at the Uganda Revenue Authority from 2011 to 2017 to estimate top income inequality, focusing on the very top—the top 1, 0.1, and 0.01 per cent of the income distribution. The focus on the extreme top is...
Working Paper
Top earners and earnings inequality during the COVID-19 pandemic
This paper aims to assess the extent to which top earners in Ecuador were affected by the COVID-19 crisis compared to other segments of the population.Our analysis uses administrative data for individuals affiliated to social security between January...