income tax, ii) indexation rules and policy changes regarding social insurance contributions and iii) pension and social … transfer indexation rules related to the overall redistributive effect of the tax-benefit system and its vertical and … horizontal components. The findings suggest that benefit indexation rules contribute to a non-negligible extent to income …

This paper presents a new global dataset on current practices for four budget items in terms of indexation to the price … related literature as well as conducting a survey among IMF country desks of 190 country-members, we show how indexation is …. The dataset shows that while indexation policies vary significantly across economies, some trends can be identified. For …

Belgium is one of a small group of euro area countries that maintains indexation of wages to inflation as part of its … particular, the scope for excluding price increases in highly volatile components, like energy and food, from the indexation …, options to widen the flexibility of the indexation regime should be contemplated to alleviate the burden of firms at times of …

time-invariant benefit-rules, two factors play important roles: (i) the weight of the wages in indexation of benefits in …