Výsledky vyhledávání - "FISCAL INCIDENCE"

Akademický článek

The impact of the COVID-19 crisis on income distribution under different protection schemes: the case of Spain

Publikováno v: Public Sector Economics, Vol 45, Iss 4, Pp 517-541 (2021)

I use household survey data to microsimulate the impact of the COVID-19 crisis on income distribution in Spain. I estimate the cost of potential lockdowns under three different low-income public protection schemes. Results show that although the COVI

Externí odkaz: https://doaj.org/article/27a0d55138d44cb984854100e69b15a9

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Akademický článek

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Akademický článek

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Fiscal Redistribution and Ethnoracial Inequality in Bolivia, Brazil, and Guatemala

Autor: Nora Lustig

Publikováno v: Latin American Research Review, Vol 52, Iss 2, Pp 208-220 (2017)

Afro-descendants and indigenous peoples in Latin America face higher poverty rates and are disproportionately represented among the poor. The probability of being poor is between two and three times higher for indigenous and Afro-descendants than whi

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::04e1334b2a0262378912b92aa0478b92
https://doi.org/10.25222/larr.90

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Distributional Aspects of Ghana’s Value-Added Tax

Autor: Francis Kwaw Andoh, Richard Kwabena Nkrumah

Publikováno v: Forum for Social Economics. 51:394-414

Much of the argument against value-added tax (VAT) is that it is regressive and therefore burdens the poor, relative to the rich. In this paper, we examine the distribution of Ghana’s VAT burden as...

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::693fa0f2de6d162494d63ac6dc1e99de
https://doi.org/10.1080/07360932.2021.1977970

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The Distributional Impact of Taxes and Social Spending in Bhutan : An Application with Limited Income Data

Autor: Baquero, Juan Pablo, Gao, Jia, Kim, Yeon Soo

This paper analyzes the distributional impact of the tax-benefit system in Bhutan. It makes two main contributions: first, this is the first substantive study of this kind in Bhutan, and second, due to limited information on incomes in the household

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______2456::68143e6574953055947adb491546bc50
http://documents.worldbank.org/curated/en/099245309222299294/IDU0ace845e609c9204f330b4b3012caa30cafa3

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Collect more, spend better ? Assessing the incidence of fiscal systems and public spending in three Francophone West African countries

Autor: Akim, Al-Mouksit, Ben Jelloul, M., Czajka, Léo, Robilliard, Anne-Sophie

The objective of this study is to analyse and compare the incidence of fiscal systems of three western African countries: Côte d’Ivoire, Mali and Senegal. The analysis relies on different data and tools: (1) individual and household level data fro

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______2191::d1d8247b54eeba50eb9c1873825f8dc2
https://hal.science/hal-03714234/document

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A Gendered Fiscal Incidence Analysis for Ethiopia : Evidence from Individual-Level Data

Autor: Ambel, Alemayehu A., Tesfaye, Wondimagegn M., Yonis, Manex B.

Using the Commitment to Equity methodology, this study investigates differences in the welfare impact of taxes and government spending on men and women in Ethiopia. It analyzes the incidence, progressivity, and pro-poorness of various taxes and trans

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od______2456::7901e3b6d300b4f5d345f71a046fcad0
http://documents.worldbank.org/curated/en/099455107262215691/IDU0d077d06b03a97049080ae2b0107c93e09591

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Akademický článek

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Fiscal Policy, Multidimensional Poverty, and Equity in Uganda: A Child-Lens Analysis

Autor: José A. Cuesta, Jon Jellema, Lucia Ferrone

Publikováno v: The European Journal of Development Research. 33:427-458

Fiscal incidence analysis is the most widely used methodology to assess the distributional effects of fiscal policies. However, despite 40 years of use and refinement, it still lacks. A focus on the redistributive capacity of fiscal policy among chil

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_________::dbd8a38cd66cf3d209ce4454b3e146ed
https://doi.org/10.1057/s41287-020-00283-y

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