This paper extends the traditional concept of disposable income by including in-kind transfers for education and health as well as consumption taxes in the analysis. This extended view of tax-benefit systems offers a more comprehensive understanding of redistribution mechanisms within countries...

This paper refines the concept of disposable income by incorporating governmentprovided in-kind benefits for education and health services, as well as imputed VAT payments, following Figari and Paulus (2015). Our analysis reveals that including these elements significantly reduces income...

Cash transfers in general appear to be more effective than in-kind transfers or vouchers at improving a range of outcomes, including decreasing monetary poverty, improving health and nutrition, and increasing food security, across diverse country contexts, program objectives, and design...

Das Spannungsverhältnis zwischen sozialstaatlichen Leistungsausweitungen und steigenden Abgabenbelastungen wird durch den demografischen Wandel zuneh­mend verschärft. Ein immer größerer Teil der Lasten wird auf jüngere Generationen abgewälzt, was die Generationengerechtigkeit - ein...