The poverty impact of indirect tax reforms is analyzed using sequential stochastic dominance methods. This allows …

The poverty impact of indirect tax reforms is analyzed using sequential stochastic dominance methods. This allows …

-units) on inequality and poverty statistics using Irish microdata. We find that benchmark equivalence scales result in … substantial variation in the degree of income poverty estimated at the household level, particularly for young children and the … children, Irish income poverty rates in 2019 ranged from 15.0 per cent to 19.5 per cent - most of this variation is …

, with emphasis on tax incidence, redistribution and poverty analysis. It then discusses social welfare analysis permitted by …

competition. -- Poverty ; human capital ; life-cycle analysis ; lifetime income ; education ; taxation ; transfers … revenue, which is spent for public goods (including education) and transfers (for poverty reduction). The efficient design of … poverty in an appropriate time period by transfers and vocational education measures for the grown-up as well as high quality …

Policy makers are generally interested in both the anti-poverty impact and the efficiency of reforms. To connect these … two dimensions, I measure the poverty gap change per unit of net revenue that tax-benefit reforms produce. To isolate the … impact of reforms and account for labour supply responses, I apply a microsimulation decomposition framework to poverty gap …

When comparing poverty across distributions, an analyst must select a poverty line to identify the poor, an equivalence … scale to compare individuals from households of different compositions and sizes, and a poverty index to aggregate … individual deprivation into an index of total poverty. A different choice of poverty line, poverty index or equivalence scale can …