This paper analyses income inequality in Ireland using a new panel dataset based on the administrative tax records of … deterioration of the labour market. The data confirms that the tax system is highly progressive at the high end of income … function in the tax and benefit system was enhanced during the last decade, not only because more income support was …

benefits that significantly reduce total tax received by the government. We examine the distribution of the tax burden, and … especially how income deciles benefit from the different fiscal benefits, namely tax exemptions, reductions and tax credits. This … income. Some fiscal benefits, notably the tax credit on maternity, are highly progressive. Other fiscal benefits, mainly …

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 …

. First, it argues that Chile needs to increase income redistribution through its tax and transfer system towards levels …

We show that the effectiveness of redistribution policy in stimulating the economy and improving welfare is directly … counteract the deflationary forces during the recession. Moreover, redistribution produces a Pareto improvement under the fiscal …

. This new study, based on more than 20 million tax records over 10 years, examines the highest income earners in Ireland but … income and pay around 2/3 of all income tax. Unlike other OECD countries, the top 1% has not expanded its gross income share …

Estonia. It makes use of microsimulation modelling approach and applies the EU tax-benefit model EUROMOD to quantify the first …The paper studies the impact of tax-benefit policies on the distribution of household incomes and work incentives in … social benefits. According to the simulations, 2016-2017 policies increased household incomes relative to inflation and were …

This paper provides an empirical investigation on the drivers of tax and transfer income redistribution to working … technological change. The baseline model is augmented with major direct policy drivers of income redistribution covering tax revenue … contributed to the decline in income redistribution include a flattening of the tax schedule in the upper-part of the wage …