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The Distributive Impact of Taxes and Expenditures in Colombia
Jairo, Nunez - 2020
Colombia has reduced extreme poverty in the past 16 years by almost half, moderate poverty by 22 percentage points, and … of the distributional impacts of taxes and expenditures in Colombia in 2017. It makes a methodological comparison with … results suggest that the combined effect of taxes and social spending in Colombia contributes to poverty reduction between 0 …
Persistent link: https://www.econbiz.de/10012840242
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Fiscal Incidence in Ukraine : A Commitment to Equity Analysis
Bornukova, Kateryna - 2019
The paper employs the Commitment to Equity framework to present a first attempt at a comprehensive fiscal incidence analysis for Ukraine, encompassing the revenue and expenditures components of the fiscal system, including direct and indirect taxes, as well as direct, indirect, and in-kind...
Persistent link: https://www.econbiz.de/10012891122
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Fiscal Incidence in Belarus : A Commitment to Equity Analysis
Bornukova, Kateryna - 2017
The paper employs the Commitment to Equity framework to present a first attempt at a comprehensive fiscal incidence analysis for Belarus, encompassing the revenue and expenditures components of the fiscal system, including direct and indirect taxes, as well as direct, indirect, and in-kind...
Persistent link: https://www.econbiz.de/10012945759
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Fiscal Incidence in Moldova : A Commitment to Equity Analysis
Cojocaru, Alexandru - 2019
This paper uses methods developed by the Commitment to Equity Institute and data from the Household Budget Survey to assess the effects of government taxation and social spending on poverty and inequality in Moldova. The paper presents the first detailed distributional analysis of the tax and...
Persistent link: https://www.econbiz.de/10012859531
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The Distributional Impact of Taxes and Social Spending in Croatia
Inchauste, Gabriela - 2017
This paper describes the impact of fiscal policy on inequality and poverty, and examines recent policy changes and whether there is room for an increased role for fiscal policy in improving the well-being of the poor. Taxes and social spending reduced inequality in Croatia; however, once the...
Persistent link: https://www.econbiz.de/10012947265
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The Poverty Implications of Alternative Tax Reforms : Results from a Numerical Application to Pakistan
Feltenstein, Andrew - 2017
This paper presents results from four simulations of the impact of potential tax reforms in Pakistan on poverty, shared prosperity, and inequality. The simulations are carried out in the context of a dynamic computational general equilibrium model that incorporates endogenous tax evasion. The...
Persistent link: https://www.econbiz.de/10012949881
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The Distributional Impact of Taxes and Social Spending in Romania
Inchauste, Gabriela - 2018
The combined effect of taxes and social spending in Romania helps to reduce inequality, although less so than in other European Union countries. However, the combination of direct and indirect taxes and transfers leads to an increase in poverty, as direct cash transfers to poor households are...
Persistent link: https://www.econbiz.de/10012912270
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Welfare Impact of Value-Added Tax Reform : The Case of the Democratic Republic of Congo
Adoho, Franck - 2019
The adoption of the value-added tax the Democratic Republic of Congo in 2012 led to price increases that are thought to adversely affect the welfare of most Congolese households. To date, research has not yet examined the poverty and distributional impacts of this tax reform. Using data from the...
Persistent link: https://www.econbiz.de/10012865458
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Can Electronic Tax Invoicing Improve Tax Compliance? A Case Study of the Republic of Korea's Electronic Tax Invoicing for Value-Added Tax
Lee, Hyung Chul - 2017
This paper reviews the Republic of Korea's experience with electronic tax invoices for its value-added tax regime from the perspectives of tax policy makers and administrators. The paper evaluates Korea's implementation of electronic tax invoicing and analyzes its effect on tax compliance...
Persistent link: https://www.econbiz.de/10012969838
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The Value-Added Tax Reform Puzzle
Cai, Jing - 2017
This explores the impact of a tax reform in some provinces of China which eliminated the value-added tax on some investment goods. While the goal of the experiment was to encourage upgrading of technology, the results suggest that there was no evident increase overall in fixed investment, and...
Persistent link: https://www.econbiz.de/10012975787