Ideas to action: independent research for global prosperity
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WORKING PAPERS
January 03, 2017
This paper provides a theoretical foundation for analyzing the redistributive effect of taxes and transfers for the case in which the ranking of individuals by pre-fiscal income remains unchanged. We show that in a world with more than a single fiscal instrument, the simple rule that progressive tax...
WORKING PAPERS
November 09, 2016
This paper uses the 2012/13 Uganda National Household Survey to analyze the redistributive effectiveness and impact on poverty and inequality of Uganda’s revenue collection instruments and social spending programs. Fiscal policy—including many of its constituent tax and spending elements...
WORKING PAPERS
November 07, 2016
Using comparable fiscal incidence analysis, this paper examines the impact of fiscal policy on inequality and poverty in twenty-five countries for around 2010. Success in fiscal redistribution is driven primarily by redistributive effort (share of social spending to GDP in each country) and the exte...
WORKING PAPERS
May 21, 2015
Whether the poor are helped or hurt by taxes and transfers is generally determined by comparing
income distributions before and after fiscal policy using stochastic dominance tests and measures
of progressivity and horizontal inequity. We formally show that these tools can fail to capture an
impo...
Blog Post
May 12, 2014
Many governments try to reduce poverty and inequality through a mixture of taxes, transfers, and public services. Individual policies, such as taxation or cash transfers, are frequently evaluated on how well they address these goals. But the overall impact of a country’s fiscal policy package ...
Multimedia
May 12, 2014
Many governments try to reduce poverty and inequality through a mixture of taxes, transfers, and public services. Individual policies, such as taxation or cash transfers, are frequently evaluated on how well they address these goals. But the overall impact of a country’s fiscal policy package ...