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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
We evaluate the impact of fiscal reforms on growth and inequality in Cambodia using a calibrated general equilibrium model with heterogeneous agents (Peralta-Alva et al., 2018). Over the last two decades, Cambodia's consumption inequality and poverty have declined. However, income inequality is...
Persistent link: https://www.econbiz.de/10012860994
This paper conducts micro-simulations to study the distributional effects of several tax measures in Japan, considering households’ heterogeneity in terms of both income and wealth. Simulation results suggest that increasing the consumption tax rate and strengthening the recurrent tax on...
Persistent link: https://www.econbiz.de/10014079423
-percentile consumption diagnostics that could inform redistribution policies. The proposed framework is illustrated in application to Iraq …
Persistent link: https://www.econbiz.de/10012836529
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
Schemes of residual profit allocation (RPA) tax multinationals by allocating their 'routine' profits to countries in which their activities take place and sharing their remaining 'residual' profit across countries on some formulaic basis. They have recently and rapidly come to prominence in...
Persistent link: https://www.econbiz.de/10012836099
This paper evaluates elements of a comprehensive reform of the Italian tax system. Reform options are guided by the principles of reducing complexity, broadening the tax base, and lowering marginal tax rates, especially the tax burden on labor income. The revenue and distributional implications...
Persistent link: https://www.econbiz.de/10012839313
Do discretionary spending cuts and tax increases hurt social well-being? To answer this question, we combine subjective well-being data covering over half a million of individuals across 13 European countries, with macroeconomic data on fiscal consolidations. We find that fiscal consolidations...
Persistent link: https://www.econbiz.de/10012840601
We analyze the impact of exchange of information in tax matters in reducing international tax evasion between 1995 and 2018. Based on bilateral deposit data for 39 reporting countries and more than 200 counterparty jurisdictions, we find that recent automatic exchange of information frameworks...
Persistent link: https://www.econbiz.de/10012843308
This paper provides an overview of global solid waste generation, its environmental costs, and fiscal instruments that can be used to encourage waste reduction and finance proper disposal. Countries—especially island nations—struggle to manage an ever-increasing volume of solid waste,...
Persistent link: https://www.econbiz.de/10012843311