This paper seeks to estimate the distributive impact of the taxes and other fiscal contributions that finance social security in Brazil. Making a certain number of strong hypotheses relative to the fiscal incidence of social security financing, we compute a measure of incidence that aggregates...

Previous estimates on participation tax rates (PTRs) are reviewed and new, updated PTR estimates of the Finnish case are provided with 2013 data. The results indicate that there has been an increase in the average PTR in Finland after 2011. The sensitivity of PTR calculations is tested in order...

Welfare states redistribute both between individuals (inter-individual redistribution) reducing annual, cross-sectional inequality and over the lifecycle of an individual (intra-individual redistribution) insuring individuals against income risks in the long-term. But studies measuring...