This paper investigates the dynamic effects of tax changes on the cross-sectional distribution of disposable income in the United States using a narrative identification approach. I distinguish between changes in personal and corporate income taxes and quantify the distributional effects on...

Contemporary policy dialogues in Japan suggest that tax credits should replace income deductions in order to enhance the redistributive effect of personal income taxes. Several microsimulation studies have examined the effects of such proposals and have attempted to quantify their changes....

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...