Current policy discussion focuses primarily on the power of fiscal policy to reduce inequality.
Yet, comparable fiscal incidence analysis for 28 low and middle income countries reveals …

S uppose we observe that income inequality after taxes and transfers is lower than prefiscal
income inequality. Can this finding be related to the characteristics of the tax and transfer …

ABSTRACT Using the Iranian Household Expenditure and Income Survey for 2011/12, we
estimate the impact and effectiveness of various components of Iran's fiscal system on …

Equity (CEQ) Assessments. Developed by the Commitment to Equity Institute at Tulane
University, the CEQ Assessment is a diagnostic tool that uses fiscal incidence analy sis to …

RESUMEN A pesar de los importantes avances experimentados en Paraguay en los últimos
años en lo que respecta a crecimiento económico y mejoras en la calidad de vida, reducir la …

Taxation and public spending are key policy levers the state has in its power to change the
distribution of income. One of the most commonly used methods to measure the …

The Kakwani index of progressivity is commonly used to establish whether the effect of a
specific tax or transfer is equalizing. However, in the presence of reranking or the Lambert …

Korpi and Palme (1998) famously suggested the existence of a Paradox of Redistribution:
although programs targeted to the poor may be more redistributive per unit of expendi-ture …

The study examines the income redistribution effects of the Hungarian flat-tax and the
recently introduced family allowance scheme. They were done on the basis of people's …

Although meant to be a guide to completing a comprehensive fiscal incidence analysis
(including the user-written software to calculate a range of key indicators), 1 Volume 1 can …