The effect of taxes and benefits on the poor is usually measured using standard poverty and inequality indicators …. We propose using a transition matrix and income loss matrix, and establish a mobility dominance criterion to compare …

. We define the pre- and post-net transfers income concepts, discuss the methodological assumptions used to construct them …

collection and social spending? Using a standard fiscal incidence analysis, we quantify the reduction in inequality and poverty … in Paraguay across income concepts, and contextualize these results by placing Paraguay in comparative perspective with … and health benefits are taken into account. Direct taxes are progressive, indirect taxes are regressive, and total taxes …

We apply a standard tax and benefit incidence analysis to estimate the impact on inequality and poverty of direct taxes …, indirect taxes and subsidies, and social spending (cash and food transfers and in-kind transfers in education and health). The … the country. When in-kind transfers in education and health are added, however, the bottom six deciles are net recipients …

Taxes and transfers can have significant impacts on poverty and inequality. All standard measures are by definition … transfers can lower inequality and poverty (including the severity of poverty) but still make a subgroup of the poor worse off … when standard poverty and inequality indicators decline and overall taxes are progressive. …

Fiscal policy can change poverty and inequality substantially or slightly depending on the government's redistributive … independent evaluations. CEQ relies on inequality, poverty and tax and benefit incidence analyses. …