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The distributional impacts of fiscal policies are instrumental in reducing inequality in countries like the Philippines, where inequality has been persistently high. This paper assesses how equitable various taxes and transfers in the Philippines are by deriving the elasticities of Atkinson and...
Persistent link: https://www.econbiz.de/10013207209
countries with theory to shed new light on the redistributive potential and optimal design of consumption taxes. It uses the …
Persistent link: https://www.econbiz.de/10012241323
Who benefits from public spending? Who bears the burden of taxation? How desirable is the distribution of net benefits from the operation of a tax-benefit system? This paper surveys basic concepts, methods, and modeling approaches commonly used to address these issues in the context of fiscal...
Persistent link: https://www.econbiz.de/10012552377
Pension taxation has large budgetary and distributional effects, in particular in the light of ageing societies and the importance of pension benefits in old-age income. This paper investigates the impact of taxing public and mandatory occupational old-age pensions in the EU, focusing on both...
Persistent link: https://www.econbiz.de/10012593837
(the child money program and the mortgage subsidy) do little redistribution-the latter is actually regressive-but represent …
Persistent link: https://www.econbiz.de/10012002282
- und intragenerativer Umverteilung aus den Bereichen der Bildungsökonomie, der Familienpolitik und der Alterssicherung … Verlagerung von Umverteilung aus dem Steuersystem in die Sozialversicherung geht eine über die Kohorten deutlich sinkende …
Persistent link: https://www.econbiz.de/10011965247
Persistent link: https://www.econbiz.de/10012231737
, unlike before, was consistently pro-poor. Moreover, growth and redistribution aligned after 2012 to reduce poverty, whereas …-poor. Finally, the overall trends in the quality of growth and its contribution and that of redistribution to poverty adjustments … poverty reductions, while growth with government-directed redistribution can. …
Persistent link: https://www.econbiz.de/10013431480
impact is equalizing for direct taxes and unequalizing for indirect taxes. Overall, redistribution through taxes, without … of the corporate income tax contributes to improve redistribution and accounts for better comparison with the …
Persistent link: https://www.econbiz.de/10014545255
This paper examines the implicit subsidies within pension systems across Latin America and the Caribbean (LAC) region. We first calculate the theoretical benefits of pension for hypothetical workers in 25 countries in LAC. We show that, on average, LAC's pension systems are subsidized, as they...
Persistent link: https://www.econbiz.de/10014545279