A method of systematically assessing the “first-round” impact of tax and transfer policy changes on the income distribution and the incidence of relative income poverty is proposed. It involves the construction of a “distributionally neutral” policy, which can be approximated by a policy...

This paper uses new data from EU-SILC for twenty-six European countries to examine the structure and distribution of material deprivation in the enlarged EU. We identify three distinct dimensions of material deprivation relating to consumption, household facilities and neighbourhood environment,...