Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/173951 
Erscheinungsjahr: 
2016
Schriftenreihe/Nr.: 
IFS Working Papers No. W16/17
Verlag: 
Institute for Fiscal Studies (IFS), London
Zusammenfassung: 
The distributional impact of proposed reforms plays a central role in public debates around tax and transfer policy. We show that accounting for realistic patterns of mobility in employment, earnings and household circumstances over the life-cycle greatly affects our assessment of the distributional effects of tax and transfer reforms. We focus on three reforms modelled in the UK context: (i) changes to out-of-work versus in-work benefits, (ii) adjustments to income tax rates, and (iii) reforms to indirect taxation. In all three cases, the long-run distributional impact differs to that implied by a standard crosssection analysis in important ways.
Schlagwörter: 
inequality
redistribution
income mobility
lifetime
tax and transfer reform
JEL: 
D31
H20
H24
Persistent Identifier der Erstveröffentlichung: 
Dokumentart: 
Working Paper

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