falls by looking solely at standard classifications of taxes. Therefore a broad classification into three economic functions … economy. They do not measure the final incidence of taxes that can be shifted from one activity to another via behavioural … the moment a classification of taxes by economic function is only available for the old Member States of EU-15. Such …

The redistribution, i.e. social transfers (benefits), taxes and social contributions, has an important contribution in … presents the results of an evaluation of the impact of income redistribution on households’ income inequality and polarization … redistribution had an increasing lessening effect on the extent of inequality and polarization. The social transfers, especially …

, and not by redistribution and uniformization. …