explicit income targeting. We find that with a few exceptions the impact of tax allowances and tax credits on inequality is …

redistribution. Although they are in most cases strongly progressive, the low redistributive effect is mainly due to their small size …

redistribution, that fiscal drag has a small regressive effect and that the implicit redistribution favours pensioners over private …

efficiency with a relevant amount of tax revenues and social expenditures. They obviously obtain very high redistribution, above … 15 points. Most of the countries considered show an intermediate level of redistribution (between 7 and 12 points), but … countries show a very low level of redistribution, below 7 points. Interestingly, they vary in the level of tax burden and of …

Over the last few years concern for income inequality in European countries has increased remarkably. In this context … aim of this paper is twofold. First, we investigate empirically whether there is a link between pre-tax income inequality … and redistribution through taxes. Second we hereby test whether there is a relationship between progressivity and the …

the ceteris paribus effects of the reforms on the state budget and on poverty and inequality. Depending on the choice of … budget deficit may increase or decrease in combination with both increases and decreases in inequality and poverty. So, an …