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...

Is the Spanish economy positioned at its optimal progressivity level in personal income tax? This article quantifies the aggregate, distributional, and welfare consequences of moving toward such an optimal level. A heterogeneous households general equilibrium model featuring both life cycle and...

Despite the wide variety of agendas used in legislative settings, the literature on sophisticated voting has focused on two formats, the so-called Euro-Latin and Anglo-American agendas. In the current paper, I introduce a broad class of agendas whose defining structural features,...

The issue of income disparity has long plagued South Africa because of the political environment that existed before the country's 1994 democratic transition. Based on the widely used Gini index, which gauges global inequality, the nation routinely has some of the highest rates of income...

This paper presents baseline results from the latest public version (I4.0+) of EUROMOD, the tax-benefit microsimulation model for the EU. We begin by briefly discussing the process of updating EUROMOD. We then present indicators for income inequality and at-risk-of-poverty using EUROMOD and...

This paper contributes to the literature on majority voting over fiscal policies. We depart from the standard model in two dimensions. First, besides redistributing income, the government uses the net tax revenue to finance the provision of goods and services that become in-kind transfers to the...