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This study aims to determine how taxes can be used to bridge income inequality gap in sub-Saharan Africa (SSA).

A panel data set of 36 SSA countries was analysed using generalised method of moments.

The results suggest that an increase in direct taxes relative to indirect taxes has a positive significant impact on income inequality. This is mostly due to the progressive nature of direct taxes as compared to indirect taxes.

This research contributes to the scant literature on how specific tax components affect income inequality, especially in developing countries.

The self-initiated nature of migration by self-initiated expatriates (SIEs) may make them more susceptible to the impact of the national context within which their adjustment takes place. Consequently, the failure or success of the expatriation depends on an SIE's ability to adapt to this national context. The paper aims to contribute to the adjustment theory literature by using the contextual angle and examining the impact of historical, legal, employment and hiring contexts on adjustment.

The paper uses data from a qualitative study of 42 in-depth interviews with German SIEs. The study used semi-structured in-depth interviews in order to collect a wide range of information on adjustment experiences, circumstances and expectations, enabling comparative analysis. All participants have self-initiated their move to Britain and relocated without organisational support, held university diplomas, worked according to their qualifications and relocated following a job offer.

Among the study's main findings is impact of national context on adjustment experience, especially the historical relations between the countries involved. German SIEs have enjoyed easy adaptation in their new workplaces due to structurally favourable positions within the local hierarchies of prejudice, which can be attributed to the complex historical relations between Germany and Britain. Furthermore, this study draws the attention to the particularities of the nationally constructed hiring practices. In particular, the speedy recruitment in Britain presented additional challenges in adjustment for some participants, while facilitating it for others.

This study focuses on a specific population, and further research is needed to determine whether the findings can be generalised to other groups of SIEs in Britain and elsewhere. Another limitation of the study is the homogeneous nature of the sample in terms of education level and participant employment status (educated at a university level and found employment before relocation). Future research avenues include applying a comparative approach and focusing on the intersection between national context, employment circumstances, educational level and SIE adjustment.

The study documents the complex effects of the hiring context on SIE adjustment and suggests that communicating the nationally constructed recruitment practices will align the expectations of both parties. This may increase the effectiveness of hiring and placing within the company and have a positive impact on the adjustment and work performance of the SIE. Furthermore, understating the particularities of each national context can enable international human resources management (IHRM) professionals to assess the specificity of each potential employee and can provide well-considered suggestions concerning the effect of country-specific legal and historical context on their adjustment and hence provide SIEs with tailored support.

Although the adjustment of SIEs has attracted considerable research interest in recent years, it is often limited compared to the attention focused on assigned expatriates. This paper adds several original contributions to the IHRM literature. First, it expands knowledge on SIEs adjustment from a single country of origin living in a specific host country. Second, it enables a deep examination of the impact of the specific national context on SIEs adjustment as informed by certain historical and legal relations, as well as locally constructed hiring and employment practices.