Tax reforms are crucial to promoting inclusive growth in India. The replacement of a myriad of consumption taxes by a … Goods and Services Tax (GST) will boost India's competitiveness, investment, job creation and tax compliance. The potential … productivity by reducing distortions in the allocation of resources which emanate from the corporate income tax; iv) boost job …

The aim of this study is to analyze redistribution within the Austrian tax-benefit system. In this work we take a … comprehensive view and include not only direct taxation and cash benefits, but also indirect taxes and in-kind transfers. We look at … two kinds of redistribution: between the households belonging to different income groups, and between generations, taking …

through indirect tax collection. The effect on the labor market is different for unskilled workers--whose higher supply …

concentrated and the tax and transfer system has little redistributive impact. The tax-to-GDP ratio remains low. Consumption taxes …, which tend to be regressive, account for the bulk. The progressivity of income taxes had been undermined by generous tax … reliefs, which benefit the well-off most and increase tax avoidance opportunities. The tax system should be reformed to …

, including 20 Latin American countries, to explore the effects of political parties on redistribution. First, consistent with a … younger and older parties, older left-wing parties are more likely to internalize the long-run costs of redistribution and to … be more credible in their commitment to redistribution, leading them to redistribute less. With entirely different data …

Tax expenditures are generally defined as those government expenditures carried out through tax legislation …, regulations, and practices that reduce or defer taxes for some taxpayers. There is a general concern that the tax expenditures … negatively affect the budget and tax policies, which in turn affect the transparency, efficiency, and equality of the fiscal …

This paper produces a comprehensive assessment of income redistribution to the working-age population, covering OECD … countries over the last two decades. Redistribution is quantified as the relative reduction in market income inequality achieved … data. A detailed decomposition analysis uncovers the respective roles of size, tax progressivity and transfer targeting for …

This paper uses standard fiscal incidence analysis to study how much income redistribution and poverty reduction are …