The book "Determinant of Income Distribution" offers an in-depth analysis of income distribution and the factors that lead to inequalities in society. It highlights how income disparities can intensify during different phases of development, particularly due to unequal growth rates across various sectors. The authors, Eskindir Yigezu and Beyene Tadesse, argue that the mobility of labor into more productive sectors contributes to a further exacerbation of income inequality. This work is aimed at professionals and policymakers engaged in combating poverty and creating fairer income conditions. It serves as a valuable reference for anyone looking to understand the complex relationships between economic growth and income distribution.