discussion of fiscal redistribution within the standard social welfare framework, which lends itself to a transparent and … practical evaluation of the extent and determinants of fiscal redistribution. Differences in fiscal redistribution are … decomposed into differences in the magnitude of transfers (fiscal effort) and in the progressivity of transfers (fiscal …

This paper proposes measures to quantify the effective level and the effective progressivity of taxation in a fiscally … households effectively face significantly lower average and marginal tax rates and lower progressivity than in the benchmark case …