The income tax reform of 2019 increased the share those with higher incomes have to pay, and reasonably cut levies on those breadwinners who have more people to provide for. As a result, the ...

The changes to be made to the current taxation system will have an impact on the revenue of the central government and that of local governments, and also on the well-being of ordinary residents.

Governments frequently use proxies for deservingness—tags—to implement progressive tax and transfer policies. These proxies are often imperfect, leading to misclassification and inequities among ...