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Top income adjustments and tax reforms in Ecuador

Author

Listed:
  • Xavier Jara
  • Nicolás Oliva

Abstract

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. employees affiliated with social security) in survey data from Ecuador based on information from administrative tax records.

Suggested Citation

  • Xavier Jara & Nicolás Oliva, 2018. "Top income adjustments and tax reforms in Ecuador," WIDER Working Paper Series wp-2018-165, World Institute for Development Economic Research (UNU-WIDER).
    • Handle: RePEc:unu:wpaper:wp-2018-165
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    File URL: https://www.wider.unu.edu/sites/default/files/Publications/Working-paper/PDF/wp2018-165.pdf
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    References listed on IDEAS

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    Cited by:

    1. Nicolás Oliva & Xavier Jara & Pia Rattenhuber, 2021. "What explains the gender gap in top incomes in developing countries?: Evidence from Ecuador," WIDER Working Paper Series wp-2021-109, World Institute for Development Economic Research (UNU-WIDER).

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