This paper proposes an additional extension to the traditional Benefit Incidence Analysis (BIA) that links fiscal policies with the concept of equality of opportunities. This new approach, “Opportunity Incidence Analysis” (OIA), is then piloted on three countries, Zambia, Tajikistan, and...

This paper simulates the effects of three increasingly bolder reforms in the Colombian social protection system: the equalization of salaried and self-employed labor contributions; the removal of payroll taxes, parafiscales; and the complete delinking of social protection benefits from labor...