This paper analyzes the evolution of tax progressivity in Sweden from both annual and lifetime perspectives. Using a rich micro panel with administrative records of incomes, taxes and benefits over the period 1968 - 2009, we calculate tax rates across the income distribution accounting for...

This article analyses the evolution and the composition of gross aggregate tax burden and government transfers in Brazil and their relationships with equity and income distribution for the period 1995-2008. Along this period, gross aggregate tax burden grew considerably motivated by the...

While many nations lay a claim to supporting 'family values', these values may be interpreted in a variety of ways. How do nations support families, particularly families with children? What strategies do different nations take, and how do these strategies lead to different outcomes? In this...

Diese Analyse verbindet verschiedene Datenquellen, um die Altersverteilung von Steuern, Sozialabgaben, Transfers und staatlichen Sachleistungen auf der Personenebene für das Jahr 2021 abzubilden. Als Datengrundlage dient das Sozioökonomische Panel, mit dem die Altersverteilung auch nach...

This paper presents a simplified methodology for estimating quarterly figures for both the Brazilian government transfers and net aggregate tax burden in the 1995-2007 years. It also describes the main stylized facts observed in the data in this period, calling attention to the fact that...

Die Kritik am Verfahren zur Bemessung der Grundsicherungs- bzw. Sozialhilfeleistungen reißt auch nach der Reform von 2011 nicht ab. Vor diesem Hintergrund wird zunächst der Frage nachgegangen, ob der methodische Ansatz (Statistikmodell) und die vom Gesetzgeber gewählten Referenzgruppen unter...

Redistribution is one of the principal mechanisms through which countries secure low income inequality. Maintaining moderately high wage levels at the low end of the distribution may be increasingly difficult and perhaps even counterproductive from an egalitarian perspective. If so,...

The aim of this paper is to offer an overview of the many opportunities the Luxembourg Income Study (LIS) data set provides to measure the distributive effect of taxes and transfers in the developed countries. Two specific tasks are undertaken. First, and most important, the paper offers a...

The recent EU expansion raised fears of potential migration motivated by welfare receipt. In this paper we use comparable data from five countries - Sweden, Belgium, Germany, Norway and the U.S. - to ask whether immigrants benefit more from social support than natives. Looking at the European...

Inequality has been an increasingly prominent object of study among comparativists. We use data from the Luxembourg Income Study to examine household market inequality, redistribution, and the relationship between market inequality and redistribution in affluent OECD countries in the 1980s and...