This paper evaluates the distributional and welfare effects of two recent changes of Value Added Tax (VAT) and excise taxes in Italy applying and comparing two related and complementary methods of analysis: the first based on the distributional characteristics of Feldstein (1972) and recently...

In recent years, policymakers across the globe have become increasingly interested in not only the revenue consequences of tax policies but also their distributional impacts: that is, their impacts on different segments of the population. Such evidence can promote a more equitable and...

We study three budget-neutral reforms of the German tax and transfer system designed to improve work incentives for people with low incomes: a feasible flat tax reform that provides a basic income which is equal to the current level of the means tested unemployment benefit, and two alternative...