Can consumption taxes reduce inequality in developing countries? This paper combines household expenditure data from 31 … countries with theory to shed new light on the redistributive potential and optimal design of consumption taxes. It uses the … all countries. The informal sector thus makes consumption taxes progressive: households in the richest quintile face an …

This paper embeds analysis of fiscal redistribution (FR) within the standard social welfare framework. Differences in …

This paper analyses government instruments in terms of reducing market inequality. Government redistribution, realized …

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 … determine the factors explaining differences in their fiscal redistribution and to discuss patterns in fiscal redistribution …

The aim of this paper is to explore the redistributive effects of taxes and benefits in Ecuador using two different … approaches: direct use of reported taxes and benefits in household survey data, and use of simulated taxes and benefits obtained … from ECUAMOD, the tax-benefit microsimulation model for Ecuador. Our results show that simulated taxes and social insurance …

. Political economy applied to tax mixes -- 5. Empirical evaluation -- 6. Conclusion : employment and redistribution are not …

a decline in cash transfer redistribution while personal income taxes played a less important and more heterogeneous …This paper produces a comprehensive assessment of income redistribution to the working-age population, covering OECD … countries over the last two decades. Redistribution is quantified as the relative reduction in market income inequality achieved …