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 …

can be concluded that both taxes and transfers reduce inequality of opportunities, with social benefits typically playing … the key role. Furthermore, the equalizing impacts of the tax benefit system on inequality of opportunity differ … substantially from the ones observed when referring to the traditional notion of inequality of outcomes. …

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method that allows us to …

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method that allows us to …

Recent discussions about rising inequality in industrialized countries have triggered calls for more government … redistributional policies are indeed able to combat inequality. This paper contributes to this relevant research question by using … different contextual country-level data sources to study inequality trends in OECD countries since the 1980s. We first …

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method that allows us to … tax policy effect aggravated income inequality by increasing the income share of the top 20% in contrast to the middle … class' share. The tax policy effect accounts for up to 29% of the total change in inequality; its contribution increases up …

We assess the effects of U.S. tax policy reforms on inequality by applying a new decomposition method allowing us to … inequality by increasing the income share of the top 20% in contrast to the middle class' share. The tax policy effect accounts … for up to 29% of the total change in inequality; its contribution increases up to 41% if we take into account behavioral …