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Fiscal Redistribution and Social Welfare

Coady, David P. - 2019

discussion of fiscal redistribution within the standard social welfareframework, which lends itself to a transparent and … practical evaluation of the extent anddeterminants of fiscal redistribution. Differences in fiscal redistribution are decomposed … factorsexplaining differences in their fiscal redistribution and to discuss patterns in fiscalredistribution highlighted in the …

Persistent link: https://www.econbiz.de/10012889140

Estimating VAT Pass Through

Benedek, Dora - 2015

This paper estimates the pass through of VAT changes to consumer prices, using a uniquedataset providing disaggregated, monthly data on prices and VAT rates for 17 Eurozonecountries over 1999-2013. Pass through is much less than full on average, and differsmarkedly across types of VAT change....

Persistent link: https://www.econbiz.de/10013011191

A Quest for Revenue and Tax Incidence in Uganda

Chen, Duanjie; Matovu, John; Reinikka, Ritva - 2021

This paper examines tax policy and tax reforms in Uganda. Using household survey evidence, the paper identifies which taxes are progressive and investigates whether tax reforms have made the poor better or worse off. Household survey analysis reveals that some of the tax reforms implemented in...

Persistent link: https://www.econbiz.de/10013317950

Taxing Immovable Property Revenue Potential and Implementation Challenges

Norregaard, John - 2013

The tax on immovable property has been characterized as probably the most unpopular among tax instruments, in part because it is salient and hard to avoid. But economists continue to emphasize the virtues of the property tax owing to its relatively low efficieny costs, benign impact on growth,...

Persistent link: https://www.econbiz.de/10013080450

Can Property Taxes Reduce House Price Volatility? Evidence from U.S. Regions

Poghosyan, Tigran - 2017

We use a novel dataset on effective property tax rates in U.S. states and metropolitan statistical areas (MSAs) over the 2005-2014 period to analyze the relationship between property tax rates and house price volatility. We find that property tax rates have a negative impact on house price...

Persistent link: https://www.econbiz.de/10012950433

Operationalizing Inclusive Growth : Per-Percentile Diagnostics to Inform Redistribution Policies

Kireyev, Alexei - 2020

-percentile consumption diagnostics that could inform redistribution policies. The proposed framework is illustrated in application to Iraq …

Persistent link: https://www.econbiz.de/10012836529

Designing Fiscal Redistribution : The Role of Universal and Targeted Transfers

Coady, David - 2020

income redistribution objectives. While the benefits of targeting areclear, i.e., a larger poverty impact for a given … therefore depend on how countries decide to trade-off these costs andbenefits as well as on the potential for redistribution …

Persistent link: https://www.econbiz.de/10012828240

Customs Administration Reform and Modernization in Francophone Sub-Saharan Africa, 1995-2010

Montagnat-Rentier, Gilles - 2014

This paper outlines reforms that have been achieved in the modernization of the customs administrations of francophone sub-Saharan (African) countries since the mid-1990s. It also highlights the remaining issues in this process. Progress has been made in the automation of operations and...

Persistent link: https://www.econbiz.de/10013064976

Managing and Controlling Extrabudgetary Funds

Radev, Dimitar - 2007

This paper addresses issues relating to the establishment and financial management of extrabudgetary funds (EBFs), a large group of government entities that on average accounts for 40 to 45 percent of central government expenditure-two-thirds of which represents social security funds-in...

Persistent link: https://www.econbiz.de/10012777946

How Buoyant is the Tax System? New Evidence from a Large Heterogeneous Panel

Dudine, Paolo - 2017

In this paper we provide short- and long-run tax buoyancy estimates for 107 countries (distributed between advanced, emerging and low-income) for the period 1980-2014. By means of Fully-Modified OLS and (Pooled) Mean Group estimators, we find that: i) for advanced economies both long-run and...

Persistent link: https://www.econbiz.de/10012962148

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