Most fiscal incidence studies neither analyze simultaneously the tax and benefit incidence (simply known as net fiscal incidence) nor actually relate poverty indices to fiscal impact. This paper jointly and separately examines the redistributive and poverty effects of the tax and transfer...

This paper explores the revenue-raising aspect of progressive taxation and derives, on the basis of a simple model, the optimal degree of tax progressivity where the tax revenue is used exclusively to finance (perfectly) targeted transfers to the poor. The paper shows that not only would it be...

This paper uses methods developed by the Commitment to Equity Institute and data from the European Union Statistics on Income and Living Conditions Survey as well as the Household Budget Survey to assess the impact of the fiscal system on poverty and inequality in Bulgaria. This paper presents...

This paper uses methods developed by the Commitment to Equity Institute and data from the European Union Statistics on Income and Living Conditions Survey as well as the Household Budget Survey to assess the impact of the fiscal system on poverty and inequality in Bulgaria. This paper presents...

Peru has made great progress in reducing poverty and inequality in the past decade alongside high economic growth. Albeit this progress, the incidence of poverty and inequality remain high. This paper examines the distributional and poverty impact of the public tax and transfer system in Peru....

This paper assesses the impact of fiscal policy on the incidence, depth, and severity of poverty, and examines whether there is room for an increased role for fiscal policy in improving the wellbeing of the poor. The results show that the combined effect of taxes and social spending helped...

This paper assesses the impact of fiscal policy on the incidence, depth, and severity of poverty, and examines whether there is room for an increased role for fiscal policy in improving the wellbeing of the poor. The results show that the combined effect of taxes and social spending helped...