Fuest, Clemens; Niehues, Judith; Peichl, Andreas - In: Public Finance Review 38 (2010) 4, pp. 473-500
How do different components of the tax and transfer systems affect disposable income inequality? This article explores … approaches. Inequality analysis based on the sequential accounting approach suggests that benefits are the most important factor … reducing inequality in the majority of countries. The factor source decomposition approach, however, suggests that benefits …