before and after fiscal policy using stochastic dominance tests and measures of progressivity and horizontal inequity. We … poverty gap can be decomposed into our axiomatic measures of fiscal impoverishment and gains. We also establish dominance … reform, for a range of possible poverty lines. We illustrate using Brazilian data …

This paper embeds analysis of fiscal redistribution (FR) within the standard social welfare framework. Differences in … FR are decomposed into differences in the magnitude (fiscal effort) and progressivity (fiscal progressivity) of transfers …. Progressivity is further decomposed into differences in the distribution of transfers across income groups (targeting performance …

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 …

In empirical analysis, the Kakwani index is the most frequently used indicator for comparing progressivity across … efficiency with a relevant amount of tax revenues and social expenditures. They obviously obtain very high redistribution, above … 15 points. Most of the countries considered show an intermediate level of redistribution (between 7 and 12 points), but …