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dc.contributor.authorBargain, Olivieren_US
dc.contributor.authorCallan, Timen_US
dc.date.accessioned2010-12-16T13:35:05Z-
dc.date.available2010-12-16T13:35:05Z-
dc.date.issued2007en_US
dc.identifier.urihttp://hdl.handle.net/10419/43320-
dc.description.abstractTo assess the impact of tax-benefit policy changes on income distribution over time, we suggest a methodology based on counterfactual simulations. We start by decomposing changes in inequality/poverty indices into three contributions: reforms of the tax-benefit structure (rules, rates, etc.), changes in nominal levels of market incomes and tax-benefit parameters (benefit amounts, tax bands, etc.), and all other changes in the underlying population (market income inequality, demographic composition, employment level, etc.). Then, the decomposition helps to extract an absolute measure of the impact of tax-benefit changes on inequality when evaluated against a distributionally-neutral benchmark, i.e. a situation where tax-benefit parameters are adjusted in line with income growth. We apply this measure to assess recent policy changes in twelve European countries. Finally, the full decomposition allows quantifying the relative role of policy changes compared to all other factors. We provide an illustration on France and Ireland and check the sensitivity of the results to the decomposition order.en_US
dc.language.isoengen_US
dc.publisheren_US
dc.relation.ispartofseriesWorking paper series // UCD Centre for Economic Research 2007/13en_US
dc.subject.jelH23en_US
dc.subject.jelH53en_US
dc.subject.jelI32en_US
dc.subject.ddc330en_US
dc.subject.keywordtax-benefit policyen_US
dc.subject.keywordinequalityen_US
dc.subject.keywordpovertyen_US
dc.subject.keyworddecompositionen_US
dc.subject.keywordmicrosimulationen_US
dc.subject.stwSteuerreformen_US
dc.subject.stwEinkommensverteilungen_US
dc.subject.stwVerteilungsgerechtigkeiten_US
dc.subject.stwArmuten_US
dc.subject.stwSoziale Lageen_US
dc.subject.stwDekompositionsverfahrenen_US
dc.subject.stwSch├Ątzungen_US
dc.subject.stwEuropaen_US
dc.titleAnalysing the effects of tax-benefit reforms on income distribution: A decomposition approachen_US
dc.typeWorking Paperen_US
dc.identifier.ppn557445450en_US
dc.rightshttp://www.econstor.eu/dspace/Nutzungsbedingungenen_US
Appears in Collections:Working Paper Series, UCD School of Economics, University College Dublin (UCD)

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