This paper compares the distributional effects of price cap and lump sum transfer policies to aid the affordability of subsistence electricity consumption. A lump sum transfer is more progressive than a comparable price cap on all units of electricity. We identify conditions under which these...

Auf die Energiepreiskrise, die bereits Ende des Jahres 2021 begann und durch den russischen Angriffskrieg auf die Ukraine verschärft wurde, hat die Bundesregierung mit 28 Maßnahmen in drei Entlastungspaketen reagiert, die insgesamt für den Zeitraum von 2022 bis 2024 einen Umfang von knapp 240...

Policies to mitigate climate change are high on the political agenda and their distributional consequences are actively discussed. This paper makes two contributions to this discussion. First, it empirically identifies the spatial dimension between rural and urban households as important for the...

Traditional analyses of redistributive effects of the tax-benefit system are rooted in the concepts of relative income inequality and proportionality. This observation also applies to decompositions proposed by Kakwani (1977, 1984) and Lambert (1985) that reveal the vertical and horizontal...

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...

The distributional impact of proposed reforms plays a central role in public debates around tax and transfer policy. We show that accounting for realistic patterns of mobility in employment, earnings and household circumstances over the life-cycle greatly affects our assessment of the...

We apply the Kakwani approach to decomposing redistributive effect into average rate, progressivity, and reranking components using yearly UK data covering 1977-2018. We examine cash and in-kind benefits, and direct and indirect taxes. In addition, we highlight an empirical implementation issue...

This papers quantifies the redistributive effects on progressivity, poverty and welfare, that would occur if the monetary benefits currently in place in the Spanish system were to be replaced by a neutral alternative in terms of spending, granting a universal basic income (UBI) to everyone. We...

This paper investigates how the distribution of income changes when the standard definition of disposable income is replaced by an extended income concept which takes into account the three 'I's: indirect taxes, imputed rent, and in-kind benefits. Second, it assesses how sensitive the...

I examine how changes in the receipt of social transfers benefits associated to program reforms have affected the Canadian income distribution over the 1996-2006 period. Using the Survey of Labour and Income Dynamics, I apply nonparametric decomposition methods to construct density...