Tax reforms are crucial to promoting inclusive growth in India. The replacement of a myriad of consumption taxes by a … Goods and Services Tax (GST) will boost India's competitiveness, investment, job creation and tax compliance. The potential … productivity by reducing distortions in the allocation of resources which emanate from the corporate income tax; iv) boost job …

Previous sociological research has overlooked the fact that a welfare state’s tax system does not solely redistribute … differently due to (de-)familialization policies in the tax code, such as joint filing for spouses or single-parent relief. In … this study I aim to examine the tax system’s modification of horizontal income inequality between the six most prevalent …

Consumption taxes are often considered as the most anti-redistributive component of the tax system. Yet, very few … scarce data on household expenditures. We use household budget surveys and microsimulation to provide consistent estimates of … magnitude than the positive redistribution operated by direct taxes and transfers. Third, cross-country differences in the …

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 …

This paper produces a comprehensive assessment of income redistribution to the working-age population, covering OECD … countries over the last two decades. Redistribution is quantified as the relative reduction in market income inequality achieved … data. A detailed decomposition analysis uncovers the respective roles of size, tax progressivity and transfer targeting for …

This paper analyses government instruments in terms of reducing market inequality. Government redistribution, realized … of the different types of tools that can be used by governments: social transfers (pensions, family benefits and … unemployment benefits), taxation, conditional cash transfers (more common in developing countries), instruments of fiscal …

This paper produces a comprehensive assessment of income redistribution to the working-age population, covering OECD … countries over the last two decades. Redistribution is quantified as the relative reduction in market income inequality achieved … data. A detailed decomposition analysis uncovers the respective roles of size, tax progressivity and transfer targeting for …

; Redistribution …

tax-benefit system: the size and distribution of taxes collected and benefits paid, and the impact of the system on …The purpose of this paper is to introduce applications of RUSMOD - a microsimulation model for fiscal incidence … different population groups. Microsimulation models, such as RUSMOD, are habitually used in developed countries, and can be …